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<![CDATA[KEMAMPUAN ASIMETRI INFORMASI, KETIDAKPASTIAN LINGKUNGAN, BUDGET EMPHASIS, DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI TERHADAP PARTISIPASI ANGGARAN PADA BUDGETARY SLACK ]]>
<![CDATA[P. Rani Adnyani Asak]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Public sector budget is the instrument of accountability to the management of public funds and the implementation of programs, which were funded by public. This budgeting system is also known as budget based on performance. Budgeting system based on performance is an efficient and participatory development process with the hope that it can improve agent performances. Government as an agent proposes further budget gets legalistas of the legislative. The growth of local budget in Badung Regency, Bali from 2006 until 2013 indicated that there was a budgetary slack. This happened because there were a few contingent factors that could strengthen or weaken the effect of correlation budgetary participations with the budgetary slack. This research will examine the ability of information asymmetry, environmental uncertainty, budget emphasis and individual capacity as moderating variables for budgetary participations on a budgetary slack. All data were collected using a survey method with multiple questioners and were analyzed using moderated regression analysis method. Environmental uncertainty is the only variable which can moderate (weaken) the impact of budgetary participation on the budgetary slack from a series of moderating variables which were included in the analysis of this study.]]>
<![CDATA[PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF DAN DANA PIHAK KETIGA PADA KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA DI KABUPATEN TABANAN ]]>
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Gusti Ngurah Dody Setyawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 2: EDISI JUNI 2012 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jinah.v1i2.318
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan aktiva produktif(kredit yang diberikan) dan dana pihak ketiga (tabungan dan deposito) pada kinerjaoperasional LPD di Kabupaten Tabanan tahun 2004-2008 baik secara simultan maupunparsial. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metodepurposive sampling dan diperoleh sampel sejumlah 82 LPD. Model analisis yang digunakanadalah regresi linier berganda. Untuk menguji hipotesis digunakan uji statistik, yaitu ujiregresi secara simultan (F test) dan uji regresi secara parsial (t test).Berdasarkan hasil analisis yang telah dilakukan, diperoleh hasil bahwa secarasimultan seluruh variabel bebas yang terdiri atas pertumbuhan aktiva produktif dan danapihak ketiga berpengaruh pada kinerja operasional LPD di Kabupaten Tabanan tahun 2004-2008. Dengan adjusted R2 sebesar 0,129, artinya variabel bebas (pertumbuhan aktivaproduktif dan dana pihak ketiga) berpengaruh sebesar 12,9% dan sisanya 87,1%dipengaruhi oleh variabel lain. Uji secara parsial menunjukan bahwa hanya variabelpertumbuhan aktiva produktif (kredit yang diberikan) dan dana pihak ketiga (deposito) yangmempunyai pengaruh pada kinerja operasional LPD di Kabupaten Tabanan tahun 2004-2008 dengan tingkat keyakinan 95%.Kata kunci: LPD, aktiva produktif (kredit), dana pihak ketiga (tabungan dan deposito),kinerja operasional (rasio BOPO)]]>
<![CDATA[The effect of good corporate governance on earnings management in companies that perform IPO ]]>
<![CDATA[A.A. Putu Kendran Pramithasari]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v6i1.851
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FINTECH LENDING PADA GENERASI MILENIAL ]]>
<![CDATA[Ni Putu Aprilianti Tirta Dewi]]>;
<![CDATA[I Ketut Yadnyana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i05.p05
<![CDATA[Loan-based fintech systems (fintech lending) allow users to apply for loans online and provide small loan interest, even some fintech lending frees users from loan interest. This study aims to obtain empirical evidence regarding the determinants of the use of fintech lending in the millennial generation amid the increasingly rapid development of digital technology-based information systems in various fields. This study uses a quantitative approach. The data used in this study is primary data, namely through a survey method to respondents who are millennials in the province of Bali with a total of 400 respondents spread across nine regencies/cities in the province of Bali obtained by purposive sampling technique. Furthermore, the data obtained were processed using the SEM-PLS statistical tool. The results show that the perceived benefits of fintech lending system users, economic benefits, transaction speed, and convenience have a positive effect on the use of fintech lending. Meanwhile, the perception of risk perceived by fintech lending users, financial risk, security risk, and operational risk has a negative effect on the use of fintech lending. The results of this study confirm the Theory of Reasoned Action (TRA) in terms of attitudes towards individual behavior on the influence of subjective norms and user acceptance of an information system that will affect individual interest in using information technology.]]>
<![CDATA[FREE CASH FLOW, OUTSIDER OWNERSHIP, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KOS KEAGENAN ]]>
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ni Luh Ayu Sukrisna Dewi]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.5
<![CDATA[The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. This research was conducted on all companies listed in Indonesia Stock Exchange in the year of observation 2012-2014 Samples were selected by purposive sampling and acquired 38 companies. The analysis technique used is multiple linear regressions and there is additional sensitivity test to strengthentheresearch results, this research use different proxy agency cost such as selling and general administrative and asset turnover.Research results show that the free cash flow and institutional ownership has a positive influence on the agency cost, leverage negatively affect the agency cost, and foreign ownership and dividend policy does not affect the agency cost. While in sensitivity test is known that selling and general administrative proxies better able to explain agency cost compared with asset turnover.]]>
<![CDATA[Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions ]]>
<![CDATA[Gede Mandirta Tama]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Wayan Ramantha]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v13i1.945
<![CDATA[This study aims to provide empirical evidence regarding the effect of professional commitment and moral reasoning on ethical decisions and the ability of organizational culture to moderate the effect of professional attention and moral reasoning on ethical decisions. The population of this study was independent auditors of the capital market at KAPs in the East Java and West Java Regions who were actively registered with the OJK. The sampling method used the total sampling technique and obtained a sample of 59 people. The data analysis technique used is the PLS model. The results showed that professional attention has a positive effect on ethical decisions, moral reasoning has a positive effect on ethical decisions, organizational culture strengthens the effect of positive professional attention on ethical decisions, and organizational culture strengthens the effect of positive moral reasoning on ethical decisions.]]>
<![CDATA[REAKSI SAHAM SEKTOR FARMASI DI BURSA EFEK INDONESIA TERHADAP VAKSINASI COVID-19 PERTAMA PRESIDEN JOKO WIDODO ]]>
<![CDATA[Ni Kadek Sukma Dwiyantika]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.08.TAHUN.2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2023.v12.i08.p06
<![CDATA[This study aims to determine the reaction of pharmaceutical sector stocks to President Joko Widodo's first Covid-19 vaccination. The number of samples in this study were 18 companies, the sampling technique used non-probability sampling with saturated sampling method. The data analysis technique used is an event study with a hypothesis testing tool using the One Sample t-Test. The results of this study indicate that there are differences in abnormal returns before and after the administration of President Joko Widodo's first Covid-19 vaccination, where there was a positive reaction before the administration of the first Covid-19 vaccination to President Joko Widodo and a negative reaction at the time of administration on January 13, 2021 and after President Joko Widodo's first Covid-19 vaccination. This shows that it is important for investors to observe critically when absorbing and responding to signals, especially when making investment decisions.]]>
<![CDATA[KOMITE AUDIT, KUALITAS AUDIT DAN KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Ni Wayan Widya Wedani]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.03.TAHUN.2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2024.v13.i03.p18
<![CDATA[Ketatnya persaingan pada dunia bisnis memicu entitas untuk menunjukkan nilai terbaik yang di miliki melalui upaya laporan keuangan yang disajikan berkualitas dan tepat waktu. Fokus penelitian ini mengetahui pengaruh yang diberikan komite audit dan kualitas audit terhadap kualitas laporan keuangan. Entitas manufaktur di BEI pada periode 2016-2020 dipilih menjadi populasi pada riset ini dan diperoleh 470 pengamatan melalui purposive sampling. Penelitian ini menggunakan regresi linear berganda untuk menganalisis data. Temuan menjelaskan variabel komite audit dan kualitas audit berpengaruh positif pada kualitas laporan keuangan. Entitas perlu mempertimbangkan pengambilan keputusan keuangan perusahaan karena akan memengaruhi kelangsungan hidup dari perusahaan tersebut, sehingga dibutuhkan laporan keuangan yang berkualitas dan sesuai dengan kondisi perusahaan.]]>
<![CDATA[Reaksi Pasar atas Pelaksanaan Serah Terima Presidensi Group of Twenty (G20) Indonesia ]]>
<![CDATA[Kusuma, I Gusti Ayu Agung Kadek Rheina]]>;
<![CDATA[Yasa, Gerianta Wirawan]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 1 (2024): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v15i1.8009
<![CDATA[On 30-31 October 2021 the Group of Twenty (G20) carried out the handover of the presidency to Indonesia in Rome, Italy. The purpose of this study was to examine the reaction of the capital market on the handover of the Indonesian G20 presidency. Measurement of market reaction in this study using abnormal return proxies. The population used is all companies on the Indonesia Stock Exchange. The sampling method uses non-probability sampling with a purposive sampling technique. The samples used were 673 companies. The data analysis technique used is one sample t-test. The results of data analysis showed positive reactions occurred for five days, and negative reactions occurred for one day. The conclusion of this study is that the market reacted positively to the handover of the Indonesian G20 presidency.]]>
<![CDATA[The Influence of Earnings Quality and Dividend Policy on Company Value ]]>
<![CDATA[Putu Dina Cristina]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/ijmre-itb.v2i4.2350
<![CDATA[Company value is an important aspect that needs to be considered It highlights the company's performance, which can shape investors' perceptions of the business. The aim of the research is to provide empirical evidence regarding the influence of earnings quality and dividend policy on company value. Company size and leverage are used as control variables in this research. The research uses PBV as a proxy for company value, DACC as a proxy for earnings quality, DPR as a proxy for dividend policy, total assets as a proxy for company size and DER as a proxy for leverage. This research was conducted on companies listed on the Indonesia Stock Exchange (BEI) in 2012-2022. The number of samples taken was 6325 observation samples using the non-probability sampling method, especially using the sampling technique, namely purposive sampling. Data collection was carried out using non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of this research indicate that earnings quality has no effect on company value and dividend policy has a positive effect on company value.]]>
