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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ilmiah Akuntansi dan Humanika The Indonesian Accounting Review Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research EKONOMIKA45 Innovative: Journal Of Social Science Research International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-Jurnal Akuntansi J-MILE: Journal of Management and Industrial Engineering
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Profitability, Carbon Emission Disclosure, and Green Accounting on Stock Returns of Energy Sector Companies Listed on the IDX Kevin Dylan Halim; Gerianta Wirawan Yasa
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.856

Abstract

Stock return refers to the level of profit gained by investors from stock ownership. The volatility of a company's stock return can be influenced by financial information such as profitability. However, over time, there has been growing pressure on companies not only to pursue financial profit but also to consider non-financial information, such as carbon emission disclosure and green accounting. This study aims to empirically examine the effect of profitability, carbon emission disclosure, and green accounting on the stock returns of energy sector companies. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in 39 companies and a total of 117 observations. Data were collected using a non-participant observation method, and the data were analyzed using multiple linear regression analysis. During the data analysis stage, outliers were detected in the dependent variable, which affected the results of the normality and heteroskedasticity tests. To address this, the winsorizing method was employed to minimize the influence of outliers without eliminating the data. The findings indicate that profitability (measured by ROA), carbon emission disclosure, and green accounting all have a positive effect on stock returns. The implications of this study provide empirical evidence on the influence of profitability, carbon emission disclosure, and green accounting on stock returns in the energy sector on the IDX during the 2021–2023 period. Furthermore, the findings offer valuable insights for corporate management to enhance transparency on sustainability issues, provide strategic guidance for investors, and raise public awareness on the importance of supporting environmentally friendly businesses.
The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality Listya Dewi, Putu Dias; Yasa, Gerianta Wirawan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5135

Abstract

This study was conducted to examine the effect of shareholder pressure, profitability, leverage, and company size on the sustainability report quality. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling, which resulted in 27 companies as samples with a total of 77 observation data. Data analysis was carried out using the multiple linear regression method. The results showed that shareholder pressure and profitability have no effect on the sustainability report quality. Leverage and company size have a positive effect on the sustainability report quality.
The Effect of Female CEO Presence and CEO Education on Earnings Quality: Empirical Study on All Companies Listed on the Indonesia Stock Exchange for the 2019–2022 Period Anak Agung Istri Ita Permatasari; Gerianta Wirawan Yasa
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.554

Abstract

Earnings quality refers to the accuracy of a company in presenting its earnings information. It reflects the quality of the company’s financial statements, indicating whether the reported earnings can be considered reliable or not. Earnings quality is influenced by several factors, one of which is the decision-making of the board of directors (CEO). The CEO is regarded as the most powerful individual within a company, exercising authority over corporate decisions, including the disclosure of financial information. In recent times, many women have taken on the role of CEO, and their presence is no longer underestimated. The purpose of this study is to provide empirical evidence on the effect of female CEO presence and CEO education on earnings quality. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. The sample size was determined using a saturated sampling method, resulting in 2,792 observations. Data were collected using a non-participant observation method, and the analysis technique employed was multiple linear regression analysis. The results of this study show that female CEO presence and CEO education have no significant relationship with earnings quality.
The effect of good corporate governance on earnings management in companies that perform IPO Pramithasari, A.A. Putu Kendran; Yasa, Gerianta Wirawan
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.851

Abstract

Initial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minimizing the measures of earnings manage-ment because it has a goal to achieve a better and healthier company under the principles owned. This study aims to determine the effect of GCG on earnings management in companies that perform IPO. Samples are taken using purposive sampling method and are acquired as many as 31 companies, which are analyzed using multiple linear regres-sions. The result of this study indicates that management ownership, independent com-missioners, and audit committee have negative and significant relationship with earn-ings management, in which this result is consistent with the research hypothesis. Meanwhile, institutional ownership has positive and significant relationship with earn-ings management, in which this result is not consistent with the research hypothesis.
Pengaruh Financial Distress, Leverage dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Widiarini, Komang Dian; Yasa, Gerianta Wirawan
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9442

Abstract

Konservatisme akuntansi merupakan prinsip kehati-hatian yang berguna dalam menghadapi risiko atas ketidakpastian ekonomi. Perusahaan teknologi memiliki risiko tinggi karena tingginya tingkat aset tak berwujudnya, namun masih banyak perusahaan teknologi yang tidak menerapkan konservatisme akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage dan ukuran perusahaan terhadap Konservatisme Akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2022 berjumlah 41 perusahaan. Sampel dalam penelitian ini dikumpulkan menggunakan metode purposive sampling dengan kriteria tertentu sehingga didapatkan sampel berjumlah 42 sampel. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan financial distress berpengaruh positif terhadap konservatisme akuntansi, leverage tidak berpengaruh terhadap konservatisme akuntansi dan ukuran perusahaan berpengaruh negatif terhadap konservatisme akuntansi.
Factors Affecting the Underpricing of Shares of Companies that Conduct Initial Public Offerings with the Auditor's Reputation as a Moderator Dewi, Ni Wayan Trisna Purnama Dewi; Hasibuan, Henny Triyana; Yasa, Gerianta Wirawan
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2673

Abstract

Underpricing remains a prevalent phenomenon in initial public offerings (IPOs) in Indonesia. Despite global and national economic uncertainties, statistical data from the Indonesia Stock Exchange (IDX) reveal significant growth in both the investor base and the number of IPOs during the 2020–2024 period. This study aims to identify the determinants of underpricing for companies that conducted IPOs on the IDX between 2020 and 2024, with auditor reputation serving as a moderating variable. This quantitative research employs Signaling Theory to analyze the informational cues available during and after the IPO process. The independent variables examined in relation to underpricing include Return on Assets (ROA), Debt to Equity Ratio (DER), Earnings Per Share (EPS), and Firm Size, with Auditor Reputation incorporated as a moderating variable to assess its influence on the relationships. The study’s population consists of firms that completed IPOs on the IDX from 2020 to 2024. A purposive sampling technique was utilized, resulting in a final sample of 177 companies. Data analysis was conducted using SPSS software, specifically applying the Moderated Regression Analysis method. The findings offer empirical evidence that DER has a significant effect on underpricing. In contrast, ROA, EPS, and Firm Size do not exhibit a statistically significant impact on underpricing. Furthermore, statistical tests indicate that Auditor Reputation does not enhance the moderating effect of ROA, DER, EPS, or Firm Size on underpricing.
The Accuracy of Bankruptcy Prediction using Z-Score and Springate in Tourism and Recreation Industry Claresta Khenisa Putri; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p03

Abstract

Every company has the potential to experience bankruptcy. Bankruptcy can be predicted by using accurate bankruptcy prediction model. The purpose of this study is to compare which model is more effective between the Altman Z-Score and the Springate model in predicting bankruptcy. The data used in this research is secondary data in the form of financial statements of Tourism and Recreation Industry companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample consist of 41 companies selected using purposive sampling. The data is analyzed using Mann-Whitney test. The result of this study indicates the accuracy of Z-Score model is higher compared to Springate model. The research also shows a significant difference between Z-Score and Springate. These findings imply that the Z-Score model is more effective for predicting bankruptcy in the Tourism and Recreation Industry compared to the Springate model.
Firm Size, Institutional Ownership, and Profitability: Determinants of Income Smoothing Practices in Indonesian Manufacturing Firms Ni Putu Liana Pratiwi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p15

Abstract

Income smoothing represents a form of earnings management wherein managers intentionally moderate fluctuations in reported income across periods. This practice typically involves reallocating earnings from periods of higher profitability to those with lower reported income, thereby presenting a more stable earnings trajectory over time. The present study examines the extent to which firm size, institutional ownership, and profitability influence the likelihood of income smoothing. Empirical analysis was conducted on manufacturing firms within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. A purposive sampling approach was adopted, resulting in a final sample of 37 firms, yielding 111 firm-year observations. Data were obtained through nonparticipant observation and analysed using logistic regression to evaluate the relationship between the selected variables and the incidence of income smoothing. The results indicate that firm size, institutional ownership, and profitability are each positively associated with the likelihood of income smoothing. These findings provide empirical support for theoretical propositions concerning the incentives behind earnings management practices. Moreover, the study contributes to the broader discourse on corporate financial reporting behaviour in emerging markets and offers insights for regulators, investors, and other stakeholders seeking to understand the determinants of income smoothing practices.
Pengaruh Inflasi dan Karakteristik Perusahaan terhadap Underpricing IPO: Peran Moderasi Reputasi Underwriter Fahrudin, Edi; Yasa, Gerianta Wirawan; Wirakusuma, Made Gede; Widanaputra, Anak Agung Gde Putu
J-MILE: Journal of Management and Industrial Engineering Vol 2 No 1 (2026): April 2026
Publisher : J-MILE adalah jurnal akademik yang ditinjau sejawat (peer-reviewed) yang diterbitkan oleh CV Knowlexa Indonesia, terbit dua kali setahun (biannually) pada bulan April dan Oktober. Jurnal ini menampilkan penelitian teoretis dan empiris di bidang manaj

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Studi ini mengkaji dampak faktor makroekonomi dan faktor spesifik perusahaan terhadap underpricing IPO di Indonesia, dengan fokus khusus pada inflasi dan peran moderasi reputasi underwriter. Berpijak pada teori sinyal (Spence, 1978), penelitian ini menyelidiki apakah inflasi, usia perusahaan, ukuran perusahaan, profitabilitas, dan likuiditas memengaruhi underpricing pada IPO yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Studi ini juga menguji apakah reputasi underwriter memperkuat atau memperlemah hubungan tersebut. Dengan menggunakan metode kuantitatif dan analisis regresi linier berganda, hasil menunjukkan bahwa inflasi secara signifikan meningkatkan underpricing, sementara karakteristik spesifik perusahaan seperti usia, ukuran perusahaan, profitabilitas, dan likuiditas tidak berpengaruh signifikan. Lebih lanjut, reputasi underwriter tidak memoderasi hubungan antara inflasi atau karakteristik perusahaan dan underpricing. Temuan ini menunjukkan bahwa mekanisme pensinyalan klasik mungkin memiliki daya penjelasan yang terbatas dalam konteks IPO di Indonesia, di mana perilaku investor kemungkinan besar lebih dibentuk oleh perilaku keuangan, tren industri, dan dinamika pasar jangka pendek. Studi ini menyiratkan perlunya model teoretis yang lebih kontekstual yang mencerminkan karakteristik pasar modal negara berkembang. Secara praktis, penelitian ini menyarankan investor untuk mengevaluasi IPO di luar metrik dasar, mendorong perusahaan penerbit untuk meningkatkan keterbukaan informasi, dan mendesak regulator seperti OJK dan BEI untuk meningkatkan transparansi pasar dan edukasi investor. Penelitian selanjutnya sebaiknya mempertimbangkan variabel alternatif seperti tata kelola perusahaan, sentimen pasar, atau kepercayaan investor untuk lebih menangkap dinamika underpricing IPO di Indonesia.
Co-Authors A.A. Gede Indra Pramana A.A. Putu Kendran Pramithasari AA Putri Rahayu Agus Artha Bawa Anak Agung Gde Putu Widanaputra Anak Agung Gede Alit Pramana Putra Anak Agung Istri Ita Permatasari Ananda Oktadino Anggriawan Firman Ariel Suryo Christine Priskayani H. Sirait Claresta Khenisa Putri Cok Istri Intan Paramita Dewi Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Luh Ayu Sukrisna Dewi, Ni Wayan Trisna Purnama Dewi Emi Yanti Erving Anggiatma Napitupulu Fahrudin, Edi Gede Mandirta Tama Hanny Meylita P Hasibuan, Henny Triyana I Gde Ary Wirajaya I Gusti Ayu Agung Ratna Kusuma Dewi I Gusti Ayu Novi Yudiantari I Gusti Ayu Purnamawati I Gusti Ayu Putri Suniantari I Gusti Ngurah Dody Setyawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Siwambudi I Ketut Yadnyana I PUTU ADNYANA USADHA I Wayan Ramantha I Wayan Suartana I Wayan Subrata Ida Ayu Putu Oki Yacintya Dewi Ida Ayu Wiasti Paramita Apsari Ida Bagus Putra Astika Immanuel Satrio Wicaksono Indah Kusuma Sari Kadek Fajar Andika Karma Kadek Kristiana Dewi Kadek Wisnu Perdana Kadek Yuni Lestari Ketut Pradnyana Wiguna Kevin Dylan Halim Komang Winda Trinadewi Kristina Surya Dewi Kusuma, I Gusti Ayu Agung Kadek Rheina Listya Dewi, Putu Dias Luh Ade Wahyu Merthadiyanti Luki Setiawan Djajadi Made Bana Partha Made Gede Wirakusuma Made Karunia Dewi Made Sujana Sujana Muhammad Faisal Nanda Sadewa Ni Kadek Sukma Dwiyantika Ni Ketut Rasmini Ni Luh Ayu Sukrisna Dewi NI LUH PUTU ARIK PRABAYANTI Ni Luh Putu Sandrya Dewi Ni Luh Ulansari Manikan Widayani Ni Made Ayu Widiariani Ni Made Dwi Ratnadi Ni Made Sania Candradewi Ni Putu Aprilianti Tirta Dewi Ni Putu Gita Darmayanti Ni Putu Lia Sumertiasih Ni Putu Liana Pratiwi Ni Putu Linda Sopyana Ni Putu Pradnyamitha Devy Handayani Ni Putu Sandyaswari Ni Putu Widianjani Ni Putu Wiwin Setyari Ni Wayan Widya Wedani Ni Wayan Yantiari Pande Kadek Ary Raditya Permadi Pramithasari, A.A. Putu Kendran Putu Ayu Widiastari Putu Dina Cristina Putu Rani Adnyani Asak Putu Wira Hendrayana Putu Wira Hendrayana Ratih Manuari Widiarini, Komang Dian Yoseph Yos Sudarso Anastasio Rany YULIA NOVIALY