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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 E-Jurnal Akuntansi
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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
ANALISIS REAKSI PASAR TERHADAP PERUBAHAN PERATURAN KEMENPERIN NOMOR 31/M-IND/PER/8/2017 PADA PERUSAHAAN MANUFAKTUR DI BEI Erving Anggiatma Napitupulu; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 25 No 1 (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.v25.i01.p25

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap perubahan peraturan kemenperin. Metodologi penelitian yang digunakan adalah event study untuk menguji kandungan informasi (information content) dari suatu pengumuman. Subjek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, pemilihan sampel dilakukan secara purposive sampling, yaitu populasi yang memenuhi kriteria tertentu dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Teknik analisis data yang digunakan adalah uji one sample t test pada hipotesis 1 dan uji Mann Whitney untuk hipotesis 2. Hasil pengujian reaksi pasar terhadap seluruh sampel menunjukkan terdapat reaksi terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada perusahaan manufaktur pada hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan. Terdapat perbedaan reaksi antara perusahaan manufaktur dan perusahaan non manufaktur terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada periode hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan. Kata kunci: reaksi pasar, abnormal return, kandungan informasi
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, BUDAYA ORGANISASI DAN MOTIVASI PADA KINERJA KARYAWAN DI PT BANK PEMBANGUNAN DAERAH BALI CABANG BADUNG Kadek Fajar Andika Karma; Gerianta Wirawan Yasa; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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 examined the effect of situational leadership style, organizational culture and motivation on employee performance at PT Bank Pembangunan Daerah Bali Cabang Badung. This research was 95 employess at PT Bank Pembangunan Daerah Bali Cabang Badung and entire unit underneath the status of a permanent employee. Sampling was done by saturation sampling technique that is part of the non probability sampling method in which this technique sampling an even number equal to the population. Multiple regression model was used to test the influence of independent variables on the dependent variables.The results of multiple linear regression analysis showed that situational leadership style, organizational culture and motivation positive effect on the employee's performance at PT Bank Pembangunan Daerah Bali Cabang Badung. shows that the higher the situational leadership style, organizational culture and motivation will be higher the performance of employees.
PENGARUH KOMPONEN RGEC PADA PERUBAHAN HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Putu Wira Hendrayana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 11 No 1 (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

Level of bank health is an important aspect that should be known by the bank and its stakeholders. Level of bank health is an important aspect that should be known by the bank and its stakeholders. In addition to maximizing the function of the bank as intermediary, bank health assessments are also able to provide a signal or the ease in making investment decisions. In 2011, the health of banks assessed using RGEC. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Samples that have been selected will be analyzed using multiple linear regression. Years of research were in the range of 2011-2012 with the initial reason RGEC enforcement. The results showed that there is a positive and significant relationship GCG and ROA on the stock price changes, while there is a negative and significant relationship of risk profiles and CAR on stock price changes. Based on the research results RGEC factors as indicators of bank health assessment is able to have an impact on the stock price changes that banking company go public. The results of this study are expected to provide information to the bank's internal order to always maintain the health of their banks and users of external reporting may consider indicators RGEC in making investment decisions.
The Influence of Intellectual Capital Disclosure, Economic Value Added Analysis, and Inclusion of Warrants on the Level of Underpricing in Shares Muhammad Faisal; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 28 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.v28.i03.p04

Abstract

The underpricing phenomenon often occurs when a company conducts an initial public offering or commonly known as IPO (Initial Public Offering). This condition causes stakeholders receive not enough information for assessing the company value. This study aims to analyze the effect of intellectual capital disclosure, economic value added, and inclusion of warrants on the level of underpricing of shares. This research was conducted in all companies that conducted IPOs on the Indonesia Stock Exchange (IDX) in the period 2012-2014. The number of samples taken was 60 companies, with a purposive sampling technique. The data analysis technique used is multiple linear regression. The results of testing the partial test hypotheses found that intellectual capital disclosure variables negatively affect the level of underpricing, while the variables of warrants participation have a positive effect on the level of underpricing. The economic value added variable does not affect the level of underpricing. Keywords : Initial Public Offering (IPO), Underpricing, Economic value added, Warrant.
Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak Ni Wayan Yantiari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 33 No 1 (2023)
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.2023.v33.i01.p04

Abstract

This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness. Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.
Pengaruh Pertumbuhan Laba, Profitabilitas dan Ukuran Perusahaan Pada Kualitas Laba Ni Putu Lia Sumertiasih; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p14

Abstract

The purpose of the study was to examine the effect of profit growth, profitability, and firm size on earnings quality. The population studied in the study were all manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period with a total of 156 manufacturing companies. The sample used in this study was determined by purposive sampling method with 3 criteria. Based on these criteria, a sample of 39 companies was obtained with 3 years of observation so that the total sample studied became 117 observational data. The data analysis technique used in this research is multiple linear regression analysis. The results showed that profit growth, profitability, and firm size had a positive effect on earnings quality. Keywords: Earnings Quality; ROA; SIZE; Growth.
PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ratih Manuari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 7 No 3 (2014)
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

Income smoothing’s practice is management company’s effort to reduce fluctuations in so that the profit from income smoothing practices will result in a relatively stable income . This study aims to examine the factors that influence the management’s company to perform income smoothing’s practices contained in the companies listed in Indonesia Stock Exchange 2008-2012 period. The variables tested which include the dividend payout ratio, profitability, financial leverage, the net profit margin and public ownership. The sample selection by the purposive sampling method, so that a total result is 19 manufacturing companies selected. The total observation for 5 years is 95 observations . Eckel index used in this study to identify companies that perform income smoothing practices and who does not perform income smoothing practices. Hypothesis testing is performed by binary logistic regression obtain the result that the net profit margin variables affect income smoothing’s practices while variable dividend payout ratio, profitability, financial leverage and public ownership does not affect the income smoothing’s practices .
Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi I Gusti Ayu Novi Yudiantari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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.2023.v33.i12.p07

Abstract

The purpose of study to obtain empirical evidence on the influence of Corporate Social Responsibility disclosure on firm value with Good Corporate Governance as a moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined used purposive sampling technique and obtained the number of samples used as objects of observation was 134 company data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the analysis conducted, the results were obtained that the Corporate Social Responsibility disclosure has a positive effect on firm value and Good Corporate Governance weakens the positive effect of Corporate Social Responsibility disclosure on firm value. Corporate Social Responsibility Disclosure; Good Corporate Governance; Firm Value
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI DAN ETIKA SEBAGAI VARIABEL MODERASI Kadek Wisnu Perdana; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 18 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

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Abstract

Public sector budget is a planning instrument, which contains the goals of public organizations. Budget preparation should focus objectives to the welfare of the Community. Entry otomoni area led to changes in the area of financial management into a performance-based budget with the participation in the preparation the budget. However, the performance assessment based whether or not the budget is reached causing agents perform budgetary slack.. This study uses the organization's commitment and ethics as a moderating variable for the purpose of effect weaken of budget participation on budgetary slack. Location this study in SKPD. Sample selection by purposive sampling. Data were taken through a questionnaire and analyzed using multiple linear regression analysis with interaction or moderated regression analysis (MRA). The results positive effect of budget participation on budgetary slack. Organizational commitment and ethics able moderate and weaken the influence of the positive effect on the budget participation budgetary slack.
Co-Authors A.A. Gede Indra Pramana A.A. Putu Kendran Pramithasari AA Putri Rahayu Agus Artha Bawa 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 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 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 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