Articles
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PERINGKAT OBLIGASI ]]>
<![CDATA[Kadek Yuni Lestari]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan corporate governance dan profitabilitas terhadap peringkat obligasi perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2002-2012.Populasi yang digunakan pada penelitian ini adalah obligasi korporasi yang diterbitkan oleh perusahaan yang terdaftar di BEI periode 2002-2012 serta memiliki skor CGPI dari IICG. Obligasi ini diperingkat oleh lembaga pemeringkat yaitu Pefindo dan Fitch Rating Indonesia. Metode penentuan sampel menggunakan metode purposive sampling, jumlah sampel sesuai kriteria yang ditentukan adalah 28 sampel obligasi korporasi. Metode analisis menggunakan ordinal logistic regression. Berdasarkan hasil analisis penerapan corporate governance yang diproksikan dengan Skor CGPI dan profitabilitas yang diproksikan dengan ROA (Return On Asset) tidak berpengaruh terhadap peringkat obligasi perusahaan yang terdaftar di BEI periode 2002-2012. Kata kunci :peringkat obligasi, penerapan corporate governance, Skor CGPI dan ROA]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Ida Ayu Putu Oki Yacintya Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. Environmental Related Research Disclosure is growing rapidly, but still resulted in findings that diverse. This study aims to identify and test the effect of firm size, profitability, industry type, and environmental performance of the environmental disclosure. The population in this study are public corporations non-financial listed on the Indonesia Stock Exchange (BEI) and registered as a participant PROPER years 2012-2015. The sampling method in this study using a nonprobability sampling methods with a purposive sampling technique. The unit of analysis is the company's annual report and list of participant PROPER years 2012-2015, totaling 208 observations. The data analysis method used is multiple linear regression analysis. The results show that firm size, industry type and positive effect on the environmental performance environmental disclosure. However, profitability has no effect on environmental disclosure.]]>
<![CDATA[Pengaruh Komponen RGEC Pada Perubahan Harga Saham Perusahaan Perbankan Di Bursa Efek Indonesia ]]>
<![CDATA[Putu Wira Hendrayana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Tingkat kesehatan bank merupakan aspek penting yang harus diketahui oleh bank dan para stakeholder. Selain memaksimalkan fungsi bank sebagai lembaga intermediasi, adanya penilaian kesehatan bank juga mampu memberikan sinyal atau kemudahan dalam pengambilan keputusan investasi. Pada tahun 2011, tingkat kesehatan bank dinilai menggunakan RGEC. Penelitian mengenai penilaian kesehatan bank dengan menggunaka indikator RGEC belum banyak dilakukan sehingga menarik untuk diteliti. Sampel yang telah dipilih nantinya akan dianalisis menggunakan regresi liniar berganda. Tahun penelitian berada pada rentang 2011-2012 dengan alasan awal dari penerapan peraturan RGEC. Hasil penelitian menunjukkan bahwa terdapat hubungan positif dan signifikan GCG dan ROA pada perubahan harga saham sedangkan terdapat hubungan negatif dan signifikan profil risiko dan CAR pada perubahan harga saham. Berdasarkan hasil penelitian faktor-faktor RGEC sebagai indikator penilaian kesehatan bank mampu memberikan dampak pada perubahan harga saham perusahan perbankan yang go public. Hasil studi ini diharapkan mampu memberikan informasi kepada pihak internal bank agar selalu menjaga kesehatan banknya dan pengguna laporan eksternal dapat memperhatikan indikator RGEC dalam pengambilan keputusan investasi.]]>
<![CDATA[MANAJEMEN LABA SETELAH PENURUNAN PERINGKAT OBLIGASI PERUSAHAAN ]]>
<![CDATA[Made Karunia Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 2 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Bond ratings downgrade reflect the conditions and credibility of the company that is on the decline. The downgrade of these bonds will result in a negative perception of investors about the credit quality of the bonds. This has encouraged the management company in the hope of earning management berkutnya period bond ratings could increase. Previous research states that the bond downgrade will trigger companies doing earnings management that increase profitability. Retrieved 60 sample companies which decreased bond ratings by purposive sampling method. Model Kothari (2005) is used to identify companies that perform earnings management practices. Hypothesis testing using Independent Sample T Test. Conclusion this study is a company that has decreased bond rating (downgrade) perform earnings management by increasing the amount of discretionary accruals earnings when publishing the audited financial statements after a period of decline in bond ratings.]]>
<![CDATA[Analisis Komparatif Kinerja Reksa Dana Konvensional dan Syariah pada Periode Krisis dan Non Krisis ]]>
<![CDATA[Ananda Oktadino Anggriawan Firman]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i01.p23
<![CDATA[The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in this study was selected using a purposive sampling method. The samples taken in this study is as many as 8 samples of mutual funds consisting of 4 conventional mutual funds and 4 syariah mutual funds in 2008 and 38 samples of mutual funds consisting of 19 conventional mutual funds and 19 syariah mutual funds in 2016. Techniques The analysis used was the Independent Sample T-test. Results of the analysis show that the performance of syariah and conventional mutual funds in 2008 did not differ. In 2016, the results of the Independent T-Test showed that there were differences in performance between syariah and conventional mutual funds. Keywords: Performance, mutual funds, conventional, syariah.]]>
<![CDATA[KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN SEKTOR NON KEUANGAN ]]>
<![CDATA[Made Bana Partha]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This research aims to examine the ability of financial ratios (profitability, leverage, liquidity, solvability and productivity) to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. To solve the problems in this research, be used discriminant analysis because the dependent variable is a dummy. In discriminant analysis, show that profitability, leverage, solvability and productivity have ability to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. While the liquidity has not ability to predict the bond ratingson company that listed in Indonesia Stock Exchange from 2010 until 2014.]]>
<![CDATA[Analisis Struktur Modal Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Ketut Pradnyana Wiguna]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 6 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i06.p013
<![CDATA[The research aims to analyze the capital structure of the cigarette business listed on the IDX for 2016-2021 which is thought to be influenced by asset structure, liquidity and profitability. The population used is the cigarette business listed on the IDX for the 2016-2021 period with a sample determined using certain criteria (purposive sampling method) and obtained 5 issuers as the sample. Data analysis used multiple linear regression analysis techniques. The results of the study prove that asset structure has a positive impact, while liquidity and profitability have a negative impact on the capital structure of cigarette companies. This condition proves that a business when determining its capital structure pays attention to the profit it can generate, the ownership of fixed assets that can be used as collateral for debt, and the smoothness of paying short-term debt. Keywords:Capital Structure; Asset Structure; Liquidity; Profitability]]>
<![CDATA[TINGKAT UNDERPRICING DAN REPUTASI UNDERWRITER ]]>
<![CDATA[Ni Luh Ulansari Manikan Widayani]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 1 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Reputasi underwriter, secara teori, akan menaikkan tingkat underpricing. Namun, beberapa penelitian yang ada menunjukkan hal yang berlawanan. Penelitian ini dimaksudkan untuk mengkonfirmasi adanya perbedaan tingkat underpricing antara emiten yang menggunakan underwriter prestisius dengan emiten yang menggunakan underwriter non prestisius ketika melakukan penawaran umum perdana. Sampel amatan yang digunakan berjumlah 169 buah diperoleh dari website Bursa Efek Indonesia dan diolah menggunakan teknik analisis independen sampel T tes. Data yang diolah adalah data sekunder berupa nilai underpricing dan reputasi underwriter yang diproksikan dengan lima besar penjamin emisi berdasarkan jumlah emisi yang dijamin satu tahun sebelumnya. Hasil pengujian menunjukkan bahwa tingkat underpricing emiten yang prestisius tidak lebih besar daripada tingkat underpricing emiten yang menggunakan underwriter non prestisius. Kata kunci: underpricing, reputasi underwriter, IPO]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PEMODERASI GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPOSIBILITY ]]>
<![CDATA[Maria Ni Luh Susianti, Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 3 No 1 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) dan Corporate Governance Perception Index (CGPI) sebagai proksi dari Good Corporate Governance terhadap hubungan antara ROA sebagai proksi kinerja keuangan dengan nilai perusahaan pada perusahaan yang terdaftar di BEI tahun 2006-2010. Sampel dalam penelitian ini yaitu 30 perusahaan dengan 71 observasi data. Metode analisis menggunakan regresi linier berganda dengan metode Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap nilai perusahaan. Analisis variabel pemoderasi dengan menggunakan metode MRA menunjukkan bahwa CSR merupakan variabel pemoderasi terhadap hubungan ROA dengan nilai perusahaan, sedangkan CGPI bukan merupakan variabel pemoderasi antara ROA dan nilai perusahaan. Kata kunci: ROA, CSR, CGPI dan Nilai Perusahaan ]]>
<![CDATA[ANALISIS TINGKAT KEMAHALAN HARGA, RETURN SAHAM, EPS DAN LIKUIDITAS PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT ]]>
<![CDATA[Ni Putu Pradnyamitha Devy Handayani]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[A stock split is an action undertaken by issuer to break down the original value of shares into the smaller ones in order to increase the number of shares in market without making any raising in the paid-up capital. This study aims to provide empirical evidences about analysis of the expensiveness level of price, stock returns, earning per share, and the liquidity of stock trades towards the stock split decision. The population is manufactured companies listed in Indonesian Stock Exchange 2013-2015. The sampling method using non-probability method with a purposive sampling technique obtained 129 company samples and 387 observational. The technique analyzing is discriminant analysis. The result of hypothesis testing shows that the variable of stock returns and earnings per shares give a positive impact to the stock split decision. On the other hand, the level of expensiveness price and the liquidity of the trades do not give such impact.]]>
