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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Eksplorasi Akuntansi (JEA) Journal Research of Accounting Widyagama National Conference on Economics and Business (WNCEB) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Jurnal Abdi Dharma Masyarakat Journal of Entrepreneurial and Business Diversity Jurnal Inovasi Akuntansi Society SENEMA Hasina: Jurnal Akuntansi dan Bisnis Syariah
Ni Luh Gede Novitasari
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Pengaruh Kinerja Keuangan dan Risiko Saham terhadap Return Saham I Putu Edy Arizona; Ni Luh Gde Novitasari; Ni Kadek Dwi Yunita Lestari
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11448

Abstract

This study examines the effect of financial performance and stock risk on stock returns in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis method used is multiple linear regression. This research involves 55 companies as samples, selected using purposive sampling techniques based on specific criteria. The results show that the Current Ratio (CR) does not affect stock returns, while the Debt to Equity Ratio (DER) has a positive effect on stock returns. Return on Assets (ROA) does not affect stock returns. Earnings Per Share (EPS) has a positive effect on stock returns. Beta has a positive effect on stock returns.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Ni Luh Gde Novitasari; Made Edy Septian Santosa; Ni Putu Eka Aristya Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12808

Abstract

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.
Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning Anak Agung Diah Kencana Dewi; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13994

Abstract

Purpose: A company’s value reflects management’s success in running the company; an increase in a company’s value indicates that the company has effective management and is capable of consistently generating profits in the future. This study aims to test and obtain empirical evidence of the influence of independent commissioners, audit committees, sales growth, firm age, and tax planning on firm value in companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Method: The population in this study consists of 19 companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Sampling was conducted using purposive sampling, resulting in 17 companies with three years of data, yielding a total of 51 research samples. The data were analyzed using multiple linear regression. Findings: The audit committee and sales growth have a positive impact on firm value. This means that the presence of an audit committee can increase investor confidence, thus increasing firm value. Similarly, increased sales growth indicates increased revenue, thus increasing firm value. Meanwhile, independent directors, firm age, and tax planning have no impact on firm value, indicating that these factors do not contribute to enhancing or diminishing a company's overall market valuation. Implications: The findings suggest that companies should strengthen the effectiveness of audit committees and focus on increasing sales growth to enhance firm value. For investors, these results indicate that audit committee performance and sales growth are important considerations in evaluating firm value.
The Influence of Investment Opportunity Set, Firm Size, Profitability, Leverage, and Liquidity on Dividend Policy in Food and Beverage Companies Listed on the Indonesia Stock Exchange I Ketut Mudana Wahyu Diatmika; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Journal of International Conference Proceedings Vol 8, No 7 (2025): 2025 Bali ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i7.4504

Abstract

Dividend policy is a company decision regarding whether the profits earned in a given period will be distributed to shareholders in the form of dividends or retained as retained earnings to finance future investment needs. The purpose of this study is to determine the effect of investment opportunity set, firm size, profitability, leverage, and liquidity on dividend policy in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population of this study consists of food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The sample was determined using a purposive sampling technique, resulting in a total of 28 companies with a research period of three years. The data analysis technique used in this study is multiple linear regression analysis. The results of the study show that the investment opportunity set has a negative effect on dividend policy, and profitability has a positive effect on dividend policy. Meanwhile, firm size, leverage, and liquidity have no effect on dividend policy in food and beverage sector companies listed on the IDX for the 2022-2024 period
Determinants of Firm Value: Evidence from Corporate Governance, Sales Growth, Firm Age, and Tax Planning Anak Agung Diah Kencana Dewi; Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13994

Abstract

Purpose: A company’s value reflects management’s success in running the company; an increase in a company’s value indicates that the company has effective management and is capable of consistently generating profits in the future. This study aims to test and obtain empirical evidence of the influence of independent commissioners, audit committees, sales growth, firm age, and tax planning on firm value in companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Method: The population in this study consists of 19 companies in the textile and apparel subsector listed on the Indonesia Stock Exchange from 2022 to 2024. Sampling was conducted using purposive sampling, resulting in 17 companies with three years of data, yielding a total of 51 research samples. The data were analyzed using multiple linear regression. Findings: The audit committee and sales growth have a positive impact on firm value. This means that the presence of an audit committee can increase investor confidence, thus increasing firm value. Similarly, increased sales growth indicates increased revenue, thus increasing firm value. Meanwhile, independent directors, firm age, and tax planning have no impact on firm value, indicating that these factors do not contribute to enhancing or diminishing a company's overall market valuation. Implications: The findings suggest that companies should strengthen the effectiveness of audit committees and focus on increasing sales growth to enhance firm value. For investors, these results indicate that audit committee performance and sales growth are important considerations in evaluating firm value.
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.
Cultural Values and Tax Compliance Among Tax Consultants in Indonesia Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4677

Abstract

Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
Co-Authors Adytia, Chintia Jani Anak Agung Diah Kencana Dewi Anak Agung Istri Indah Tiksnawati Bidari, Wiwin Leony Dewa Ayu Sutri Sundari Putri Gde Herry Sugiarto Asana Gine Das Prena I Ketut Mudana Wahyu Diatmika I Putu Agus Rizaldi I Putu Edy Arizona I Wayan Udi Prayoga Ida Ayu Gede Ari Suartini Komang Sri Nidya Narastuti Lestari, Ni Kadek Dwi Yunita Made Edy Septian Santosa Made Edy Septian Santosa, Made Edy Septian Maya Anggiani Muhammad Devin Ardiansyah Ni Kadek Dwi Yunita Lestari Ni Kadek Elis Pitriani Ni Kadek Norma Brahandayani Ni Kadek Siska Trisnawati Ni Komang Julia Trisia Munika Ni Komang Yunika Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Luh Sri Arnadi Ni Made Arik Julianti Ni Nyoman Ayu Suryandari Ni Nyoman Yuningsih Ni Putu Ayu Riskiani Ni Putu Dita Astiari Ni Putu Eka Aristya Putri Ni Putu Mia Pradnyawati Ni Putu Rina Apriyandini Ni Putu Yuria Mendra Ni Wayan Juli Martani Ni Wayan Purwaningsih Ni Wayan Rustiarini Ni Wayan Sintia Dewi Niayu Netisia Pande Gede Bagus Devan Swagotra Putri, Ni Putu Eka Aristya Putu Kepramareni Putu Novia Hapsari Ardianti Putu Wenny Saitri Si Ayu Herlina Puspita Dewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Widiastuti, Ni Putu Wiwin Leony Bidari