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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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THE EFFECT OF ENTERPRISE RISK MANAGEMENT DISCLOSURE, BONDING COST REDUCTION, AND MANAGERIAL OWNERSHIP ON FIRM VALUE Kadek Naraya Yoga Semadi; Gerianta Wirawan Yasa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2025): SEPTEMBER
Publisher : Adisam Publisher

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

Abstract

Firm value refers to the total economic value of a company and serves as an important indicator reflecting its performance, profitability potential, growth, and competitiveness in the market. This study aims to provide empirical evidence regarding the effect of enterprise risk management (ERM) disclosure, bonding cost reduction, and managerial ownership on firm value. The study was conducted on technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A total of 72 observations were obtained using non-probability sampling, specifically purposive sampling. Data were collected through non-participant observation by accessing the official IDX website and the respective companies’ websites. The analytical method employed was multiple linear regression analysis. The results show that ERM disclosure and managerial ownership have a positive effect on firm value, while bonding cost reduction has no significant effect. These findings reinforce agency theory and the economics of information theory, highlighting the important role of ERM disclosure and managerial ownership in enhancing firm value through reducing agency conflicts and information asymmetry. Meanwhile, the findings regarding bonding cost reduction provide theoretical development opportunities and open avenues for evaluating the long-term effectiveness of internal monitoring mechanisms.
The effect of good corporate governance on earnings management in companies that perform IPO A.A. Putu Kendran Pramithasari; Gerianta Wirawan Yasa
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.
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.
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