Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Anak Agung Gde Putu Widanaputra
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of CEO Overconfidence and Leverage on Dividend Policy. I Gede Dandi Aryadika; Anak Agung Gde Putu Widanaputra
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.p12

Abstract

Dividend policy is an important aspect of corporate financial management, especially for public companies that are obligated to provide returns to shareholders. Dividend policy reflects the company’s strategic decision to distribute profits or retain them for reinvestment. The purpose of this study is to determine and obtain empirical evidence regarding the influence of CEO overconfidence and leverage on dividend policy. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, totaling 58 companies. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in a sample of 174 observations. There were 27 outlier data points, so the final number of observations used in this study was 147. In this study, the analysis technique used was the multiple linear regression analysis technique with the help of SPSS software. The results show that CEO overconfidence has a positive and significant effect on dividend policy, while leverage has no effect on dividend policy.
The Influence of Internal Control and Organizational Culture on The Tendency of Accounting Fraud with Honesty as a Moderating Variable Mega Nadia Aprilia; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The purpose of this study is to examine the influence of honesty as a moderating variable of internal control and organizational culture on accounting fraud tendencies. This research was conducted at BPD in Badung Regency with a total sample of 75 respondents using a purposive sampling technique. The data analysis technique used is moderated regression analysis. The results showed that honesty is able to moderate the effect of internal control and organizational culture on accounting fraud tendencies. The implication of this research is that it is expected to be able to provide additional knowledge and information related to the influence of internal control, organizational culture,and honesty on accounting fraud tendencies.
Co-Authors I Gede Dandi Aryadika I PUTU SUDANA Marni Aruan Mega Nadia Aprilia Ni Putu Sri Harta Mimba