Article Per Year (5 Year)
p-Index From 2021 - 2026
1.556
P-Index
This Author published in this journals
All Journal EKONOMIKA45 E-Jurnal Akuntansi
I Wayan Gde Wahyu Purna Anggara
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : e-jurnal akuntansi

 1 
The Effect of Profitability and Leverage on Corporate Social Responsbility Disclosure Natania, Ni Made Amara; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p15

Abstract

Studi ini mengkaji pengaruh profitabilitas dan leverage terhadap pengungkapan CSR pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. CSR krusial di sektor ini karena potensi dampak lingkungannya yang tinggi, sehingga diperlukan untuk mendapatkan legitimasi dan menjaga hubungan dengan para pemangku kepentingan. ROE digunakan untuk menilai profitabilitas, sementara DER digunakan untuk mengukur leverage. CSR dievaluasi menggunakan Standar GRI 2021, kategori 300 (lingkungan) dan 400 (sosial). Hasil studi regresi linier berganda menunjukkan bahwa leverage dan profitabilitas memiliki dampak positif terhadap pengungkapan CSR. Temuan ini semakin memperkuat pemahaman kita tentang motivasi perusahaan energi untuk transparansi dalam inisiatif CSR mereka.
The Effect of Operational Performance on Financial Performance of Companies Listed on the Indonesia Stock Exchange Gusti Ayu Putu Rustika Pradnyani ; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p19

Abstract

Financial performance reflects a company’s financial condition over a specific period and can be measured using profitability ratios. The profitability of companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period shows a fluctuating trend, indicating challenges in maintaining financial performance amid market dynamics. This study aims to analyze the effect of operational performance on financial performance. The research population consists of all companies listed on the IDX during the 2018–2023 period. The sample was selected using a random sampling method, resulting in 1,440 observations. The analytical tool employed in this study is panel data regression analysis with a Fixed Effect Model approach, processed using Stata software. The results indicate that operational performance, proxied by liquidity and company efficiency, has a positive effect on financial performance, proxied by profitability."
Examining the Interrelationships Among Internal Control Systems, Love of Money, Morality, and the Propensity for Corruption Anak Agung Putu Galih Widari; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p14

Abstract

This study seeks to investigate the impact of the internal control system, love of money, and morality on the propensity for corrupt behavior within the Regional Financial and Asset Management Agency (BPKAD) of Bali Province. The research includes a population of 153 respondents, encompassing all employees of the BPKAD. Data were analyzed using multiple linear regression techniques to identify the relationships between the variables. The results indicate that both the internal control system and morality negatively influence the likelihood of engaging in corrupt practices, while the love of money demonstrates a positive association with corrupt behavior.
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023.
Co-Authors Anak Agung Putu Galih Widari Gusti Ayu Putu Rustika Pradnyani  I Nyoman Wijana Asmara Putra Ketut Bintang Maharani Laksmi Devi Natania, Ni Made Amara Ni Kadek Surya Adnyani Putu Susanthi Widyana Putri