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I Gusti Ayu Made Asri Dwija Putri
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Information Asymmetry, Audit Committee, Firm Growth, and Leverage on Earnings Management Ida Ayu Putu Puspa Adnyani; I Gusti Ayu Made Asri Dwija Putri
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.p19

Abstract

Earnings information is of particular concern to investors in assessing management performance. The company's demands to achieve predetermined profit targets make management motivated to practice earnings management so that the resulting financial statements look good for investors. The purpose of this study was to obtain empirical evidence of the effect of information asymmetry, audit committee, firm growth, and leverage on earnings management. The location of this research was conducted on non-financial BUMN companies listed on the Indonesia Stock Exchange during the period of 2015-2019. The total sample was determined using purposive sampling technique and obtained a sample of 70 observations. The data analysis technique applied is multiple linear regression analysis. The results of this study indicate that information asymmetry has no effect on earnings management, the audit committee has a negative effect on earnings management, while firm growth and leverage have a positive effect on earnings management.
Financial Literacy, Inclusion, and Technology Adoption: Determinants of QRIS Utilization Among SMEs Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p06

Abstract

Quick Response Code Indonesian Standard (QRIS) is a digital payment system in Indonesia that utilizes QR codes to facilitate transactions through digital wallets and banking applications, enabling fast, secure, and efficient payments. This study aims to empirically examine the impact of Financial Literacy, Financial Inclusion, and Ease of Use on the decision to adopt QRIS among Small and Medium Enterprises (SMEs) in Denpasar. Data collection was conducted through both offline and online surveys using structured questionnaires distributed to micro, small, and medium enterprise (MSME) owners who actively use QRIS in their business transactions. A total of 100 responses were gathered and analyzed using SPSS. The findings reveal that Financial Literacy and Ease of Use significantly influence the decision to adopt QRIS, while Financial Inclusion does not have a significant effect. These results suggest that enhancing financial knowledge and ensuring the usability of digital payment systems are crucial factors in promoting QRIS adoption among SMEs.
The Influence of Employee and Investor Pressure, Profitability, and Company Activities on Sustainability Reporting Quality Made Agus Darma Cahyadi; I Gusti Ayu Made Asri Dwija Putri
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.p17

Abstract

Sustainability reporting is defined as the practice of disclosing and measuring a company's activities as a responsibility to all stakeholders concerning the organization's performance and effectiveness in attaining sustainable development goals. This research aimed to analyze and obtain empirical evidence of the effects of employee pressure, investor pressure, profitability, and company activities on the quality of sustainability reports. The theoretical frameworks utilized were stakeholder theory and legitimacy theory. The population included all energy companies listed on the IDX from 2019-2022. A total of 66 samples were selected using purposive sampling. The analysis was conducted using multiple linear regression. The findings indicate that the quality of sustainability reports is positively affected by employee pressure and profitability. However, it is not influenced by investor pressure or company activities.
The Influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar City Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p06

Abstract

QRIS (Quick Response Code Indonesian Standard) is a payment system in Indonesia that uses QR codes to facilitate transactions through digital wallet or banking applications, allowing for fast, secure, and efficient payments. The aim of this research is to obtain empirical evidence of the influence of Financial Literacy, Financial Inclusion, and Ease of Use on the Decision to Use QRIS among SMEs in Denpasar. The method of collecting data from the sample uses questionnaires conducted offline and online to MSME actors who use QRIS in transacting in their businesses. A total of 100 responses were collected and analyzed using SPSS. The results indicate that Financial Literacy and Ease of Use has an effect the decision to use QRIS on the decision to use QRIS while Financial Inclusion has no effect on the decision to use QRIS.
The Influence of Good Corporate Governence Principles, Transformational Leadership, and Tri Hita Karana Culture on Profitability Ayu Sugandha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p09

Abstract

The purpose of the study is to empirically test the effect of transparancy, accountability, responsibility, independency, fairness, transformational leadership, and Tri Hita Karana culture on profitability. The population used is LPDs in Denpasar city. Sampling was done by using saturation sampling methods. The data collection was done by survey method by distribution of questionnaires adn LPDs finansial reports. The data analysis technique used was multiple linear regression analysis. The result showes that transparency, accountability, responsibility, independency, fairness, and Tri Hita Karana culture have a positive effect on profitability LPDs. Meanwhile, transformational leadership has no effect on profitability.
Good Corporate Governance, Corporate Social Responsibility and Leverage on Value of Manufacturing Companies Putri Ari Prabandari Muria Siddhi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of good corporate governance on disclosure of corporate social responsibility and leverage on firm value. The elements of good corporate governance are proxied to be the board of commissioners, independent commissioners, board of directors, and audit committee in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using the purposive sampling technique, analyzed by multiple linear regression. Results show good corporate governance as proxied by board of commissioners, independent commissioners, and audit committee affects firm value. However, the board of directors does not affect company value. Corporate social responsibility and leverage affects firm value.
Capital Structure, Leverage, CSR Disclosure, Company Value, and Pharmaceutical Sub-Sector Companies Anak Agung Istri Sintya Pradnyawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Firm value is the investor's perception of the company's level of success to be able to provide maximum shareholder prosperity by increasing the company's share price. Purpose of this study was to obtain empirical evidence regarding the effect of capital structure, leverage, and corporate social responsibility disclosure on firm value. This study took samples from the pharmaceutical sub sector companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling technique used was purposive sampling, 10 companies were obtained with 30 observations. Analyzed using multiple linear regression analysis. Based on the results, capital structure, leverage, and corporate social responsibility disclosure have a positive effect on firm value. This shows that the level of capital structure, leverage and corporate social responsibility disclosure can increase firm value.
Co-Authors Anak Agung Istri Sintya Pradnyawati Ayu Sugandha Ida Ayu Putu Puspa Adnyani Kadek Erma Damayanti Made Agus Darma Cahyadi Putri Ari Prabandari Muria Siddhi