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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 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 E-Jurnal Akuntansi J-MILE: Journal of Management and Industrial Engineering INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Reaksi Pasar Atas Pengumuman Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup Komang Winda Trinadewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p18

Abstract

This study aims to determine the market reaction to the PROPER announcement event and whether there are differences in market reactions between good ratings and poor PROPER ratings. This research is an event study with a window of events for 5 days. The study was conducted on PROPER participating companies listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples that met the criteria were 39 companies. PROPER announcements are measured using abnormal returns. The analysis technique used is the one sample t-test and the independent t-test. The test results show that the PROPER announcement was reacted negatively by the capital market, and there was no difference in market reaction between good ratings and bad ratings. Keywords : Event Study; Abnormal Return; Environmental Performance; PROPER.
Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan Anak Agung Gede Alit Pramana Putra; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p20

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT OBLIGASI Indah Kusuma Sari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aimed to test positive influence Good Corporate Governance implementation, profitability and liquidity of the bond rating. The theory used in this research is the stewardship theory, agency theory and signal theory. The population in this study is manufacturing company that issues bonds and listed on the Stock Exchange period 2011-2015. The samples used in this study were 40 companies with sampling purposive sampling technique. The collected data using by non-participant observation method. Data analysis technique used is Logistic Regression. The results of this research showed that the Good Corporate Governance and liquidity positive and significant impact on bond ratings. While profitability does not affect the bond ratings.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA OLEH CEO BARU Christine Priskayani H. Sirait; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 10 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Earnings management by the new CEO can be reduced with the implementation of good corporate governance, in particular through the supervision of the board of commissioners and the audit committee. This study aims to provide empirical evidence about the influence of proportion of independent board of commissioners and audit committee, financial expertise and activity to earnings management by the new CEO. This study was done at the manufacturing companies listed in Indonesia Stock Exchange that do CEO turnover at the period 2008-2012, with a total sample of  36 companies taken with purposive sampling. Based on the results of data analysis by using  multiple linear regression, the study found  negative influence from the proportion of independent board of commissioners and audit committee to earnings management by the new CEO. Financial expertise and activity of the board of commissioners and audit committee of proven does not give influence over earnings management.
Aktivitas Hedging dengan Instrumen Derivatif dan Nilai Perusahaan A.A. Gede Indra Pramana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p01

Abstract

The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of this study is to determine the effect of hedging activity with derivative instrument on firm value. This study was conducted on nonfinancial firms listed on Indonesia Stock Exchange during the period of 2013-2017. Sample of 183 firms was obtained through nonprobability sampling technique with purposive sampling method. Data collection was done with nonparticipant observation. Analysis technique used in this study is multiple linear regression analysis. Based on analysis result, hedging activity with derivative instrument has a positive effect on firm value. Keywords: Hedging; Derivative Instrument; Risk Management; Firm Value.
INDIKASI MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Ni Putu Sandyaswari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The rights issue process in the company will publish the offering prospectus which contains interesting information for existing shareholders to purchase. In this condition, it is possible if the manager has information about the company more than the shareholders manager of engineering term profits (earnings management) to obtain 31 samples of this study was the observation of the rights issue the company and listed on the Indonesia Stock Exchange in 2003-2011. The hypothesis of this study was analyzed using independent sample T-test and simple linear regression. In addition, test results done with discretionary accruals that Modifikasian Jones model. Results of testing this hypothesis can not show that the company's earning management to increase profits (income maximization) before the rights issue; it shows that companies earning management by decreasing the profit (income minimation) before the rights issue and profit management affect the company's performance in the year after right issue.
Reputasi Auditor Sebagai Pemoderasi Pengaruh Informasi Keuangan dalam Prospektus Pada Tingkat Underpricing Penawaran Saham Perdana Pande Kadek Ary Raditya Permadi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p10

Abstract

Pasar modal merupakan tempat terjadinya permintaan dan penawaran saham. Pasar modal berperan sebagai sumber pembiayaan maupun investasi, baik dalam dunia usaha maupun oleh investor. Pasar modal dibedakan menjadi pasar primer dan pasar sekunder. Pasar primer adalah tempat untuk perusahaan yang baru go public menawarkan sahamnya, sedangkan pasar sekunder adalah tempat untuk perusahaan menawarkan sahamnya setelah penawaran perdana di pasar primer. Perusahaan yang akan go public biasanya menerbitkan prospektus perusahaan. Di dalam prospektus terdapat informasi-informasi perusahaan. informasi yang terdapat di dalam prospektus perusahaan inilah yang diperlukan oleh publik (investor) dalam pengambilan keputusan investasi yang baik dan tidak menyesatkan. Tujuan dalam penelitian ini adalah untuk mengetahui reputasi auditor sebagai pemoderasi pengaruh size, return on assets dan financial leverage pada tingkat underpricing penawaran saham perdana di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan yang melakukan IPO tahun 2012-2014. Jumlah populasi sebanyak 77 perusahaan. Dari jumlah populasi tersebut, didapat sebanyak 63 data observasi dengan menggunakan metode non-probability sampling dengan teknik purposive sampling. Metode pengumpulan data dengan nonparticipant observation. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil analisis data menunjukkan bahwa size dan return on assets berpengaruh negatif pada tingkat underpricing, sedangkan financial leverage berpengaruh positif pada tingkat underpricing. Reputasi auditor memperlemah, pengaruh negatif return on assets dan pengaruh positif financial leverage pada tingkat underpricing, sedangkan reputasi auditor tidak mampu memoderasi pengaruh size pada tingkat underpricing.
DETERMINAN UNDERPRICING SAHAM GO PUBLIC TAHUN 2009-2013 Emi Yanti; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 16 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The firms go public conduct Initial Public Offering (IPO) and set price of its shares with underwriters. Underpricing phenomenon that occurs when IPO is influenced by several factors. This study aims to determine the effect Return On Assets (ROA), firm size, underwriter reputation, auditor reputation, firm  age, and financial industry type to the IPO underpricing. Total population of firmsIPO in 2009-2013 are 115 firms and obtained 90 samples, with a purposive sampling method. The analysis technique is multiple linear regression analysis with SPSS. The results showed that only auditor reputation negatively affects underpricing. Underwriter reputation negatively affects underpricing but the research hypothesis was rejected because different direction. ROA, firm size, firm age and financial industry type have no effect on underpricing. This suggests that non-financial information especially auditor reputation affects underpricing because investors believe that audited financial statements have informed the company as a whole.
Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan Pada Nilai Perusahaan Putu Ayu Widiastari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p06

Abstract

Tujuan perusahaan bukan hanya untuk memperoleh keuntungan, namun juga berorientasi pada kemakmuran pemegang saham melalui peningkatan nilai perusahaan. Nilai perusahaan dicerminkan dari harga sahamnya. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, free cash flow, dan ukuran perusahaan pada nilai perusahaan. Penelitian ini dilakukan pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015. Jumlah sampel yang digunakan sebanyak 24 perusahaan dengan metode pengambilan sampel menggunakan metode non probability sampling. Metode pengumpulan data yang digunakan adalah observasi non partisipan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa profitabilitas dan ukuran perusahaan mempunyai pengaruh positif pada nilai perusahaan. Sementara free cash flow tidak berpengaruh pada nilai perusahaan.
Pengaruh SBI, Kurs Rupiah, STI, SET, dan KLSE pada Indeks Harga Saham Gabungan Ni Made Sania Candradewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p28

Abstract

Fluktuasi yang terjadi pada Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia (BEI) biasanya disebabkan oleh berbagai faktor ekonomi, diantaranya adalah tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham negara lain. Tujuan penelitian ini ialah untuk meneliti pengaruh tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, STI, SET, dan KLSE pada IHSG di BEI. Penelitian dilakukan pada seluruh data penutupan tiap akhir bulan tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham STI, SET, dan KLSE dengan menggunakan metode sampling jenuh. Sampel yang diperoleh sebanyak 60 dengan periode pengamatan selama 5 tahun sehingga diperoleh jumlah sampel sebanyak 300 amatan. Data diperoleh dengan mengakses situs resmi mengenai SBI, nilai tukar, dan indeks harga saham asing tahun 2012-2016. Teknik analisis yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga SBI berpengaruh negatif dan nilai tukar Rupiah atas Dollar AS, SET, dan KLSE berpengaruh positif pada IHSG di BEI. Sedangkan variabel STI tidak berpengaruh pada IHSG di BEI. Kata kunci: IHSG, SBI, Nilai Tukar Rupiah atas Dollar AS, STI, SET, KLSE
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 Emi Yanti Erving Anggiatma Napitupulu Fahrudin, Edi Gede Mandirta Tama Hanny Meylita P 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 Naraya Yoga Semadi 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 Linda Sopyana Ni Putu Pradnyamitha Devy Handayani Ni Putu Sandyaswari Ni Putu Widianjani Ni Putu Wiwin Setyari Ni Wayan Widya Wedani Ni Wayan Yantiari P. Rani Adnyani Asak, P. Rani Adnyani Pande Kadek Ary Raditya Permadi Putu Ayu Widiastari Putu Dina Cristina Putu Wira Hendrayana Putu Wira Hendrayana Ratih Manuari Widiarini, Komang Dian Yoseph Yos Sudarso Anastasio Rany YULIA NOVIALY