Articles
<![CDATA[Profitabilitas, Leverage, Kepemilikan Manajemen, dan Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[Ni Luh Ari Maharani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 11 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i11.p19
<![CDATA[Disclosure of corporate social responsibility is reporting information to stakeholders about company activities regarding social and environmental responsibility. The research is aimed at obtaining empirical studies regarding the influence of profitability, leverage and management ownership on CSR disclosure. This research uses 188 observations from energy sector companies listed on the Indonesia Stock Exchange in 2018-2021. Data were analyzed using multiple linear regression analysis. The results of the analysis show that profitability, leverage and management ownership have a positive effect on CSR disclosure. This implies that stakeholder theory is able to underlie the study of CSR disclosures. Keywords: Stakeholder Theory; Disclosure; Corporate Social Responsibility]]>
<![CDATA[STRATEGI DAN PENGUKURAN KINERJA BADAN RUMAH SAKIT UMUM TABANAN DENGAN PENDEKATAN BALANCED SCORECARD ]]>
<![CDATA[Ni Wayan Yoshi Antari]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine how the linkage between strategy and performance measures BRSU Tabanan with balanced scorecard approach . Data collection methods used were questionnaires and documentation . This study concluded that the strategy of improving financial performance can be achieved with good strategy while strategy of improving quality of care has not achieved the desired results because of poor service quality. BRSU Tabanan should maintain and improve employee empowerment and employee satisfaction so that the quality of service to be better .]]>
<![CDATA[Informasi Laba, Aliran Kas dan Harga Saham dalam Kaitannya dengan Siklus Hidup Perusahaan ]]>
<![CDATA[Ni Wayan Ade Suyanti]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i01.p04
<![CDATA[This study aims to examine the effect of earnings information on stock prices in relation to the company's life cycle at the growth, mature and decline stages. This research was conducted in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 using secondary data, namely the company's annual report. The method of determining the sample using purposive sampling method. The data analysis technique used is multiple linear regression. The results of the analysis show that the company's profit information during the growth and mature stages has a positive effect on stock prices while at the decline stage it has a negative effect. Information on the cash flow of the company's operating activities during the growth, mature and decline stages has a positive effect on stock prices. Information on the cash flow of the company's investment activities during the growth and mature stages has a negative effect on stock prices while at the decline stage it has a positive effect. Information on the cash flow of the company's funding activities during the growth, mature and decline stages has a positive effect on stock prices. Keywords : Profit Information; Cash Flow; Stock price; Company Life Cycle.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Ira Kusumawardani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Corporate Social Responsibility is a concern for the company to maintain its legitimacy and reputation. The purpose of this study is to empirically demonstrate the effect of foreign ownership, independent board of directors, company size, and profitability to CSR disclosure. Data for this study was taken from the website of Indonesian Stock Exchanges. Taken with non-probability sampling method, 40 observations were obtained. Data is analysed using multiple linear regression. This sudy concluded that foreign ownership, independent board, and profitability have no effect on CSR disclosure, while the size of the company has a positive influence on CSR disclosure. Thhis study provides a basis for management to consider policies in expressing the intensity of CSR disclosure especially for large companies to gain legitimacy from its stakeholders. For bigger companies, the demands of stakeholders on extensive disclosure tend to be larger.]]>
<![CDATA[PENGARUH PENGANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN DENGAN BUDGETARY CONTROLDAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ni Made Citra Dewi, I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRAK Senjangan anggaran merupakan suatu kondisi disfungsional yang dapat dilakukan oleh manajer pada level menengah dan bawah jika organisasi tersebut menerapkan penganggaran partisipatif. Penelitian ini betujuan untuk menguji pengaruh penganggaran partisipatif pada senjangan anggaran serta menguji pengaruh dari budgetary control dan komitmen organisasi sebagai pemoderasinya. Teknik analisis yang digunakan dalam penelitian ini adalah moderated regression analysis. Hasil dari penelitian ini menunjukkan bahwa penganggaran partisipatif berpengaruh positif pada senjangan anggaran. Selanjutnya, budgetary control dan komitmen organisasi mampu memperlemah pengaruh penganggaran partisipatif pada senjangan anggaran. Kata kunci: partisipatif, senjangan, budgetary control, komitmen]]>
<![CDATA[KINERJA KEUANGAN BIDDER FIRM SEBELUM DAN SESUDAH PENGGABUNGAN USAHA ]]>
<![CDATA[Anak Agung Istri Agung Mahadewi]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Business combination is union of companies into one economic entity to gain control over the assets and operations of another company. Providing empirical evidence about the financial performance pre and post business combination on LQ-45 and Non LQ-45 companies is the aim of this study. The samples used are 27 go public companies that listed in Indonesia Stock Exchange by purposive sampling method. Documentation is the method used for collecting data. The analysis technique used is Wilcoxon Signed Rank and Mann-Whitney. It is found that there are differences in financial performance pre and post business combination on LQ-45 that showed in Total Asset Turnover. There are differences on Non LQ-45 that showed in Operating Cash Flow Per Asset. The difference between the company's financial performance on LQ-45 and Non LQ-45 is showed on Return on Equity, Return on Capital Employed, Net Profit Margin, Operating Profit Margin, and Total Asset Turnover.]]>
<![CDATA[Tekanan Stakeholder dan Ukuran Perusahaan pada Sustainability Report ]]>
<![CDATA[Bagus Adya Darmawan]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 12 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i12.p08
<![CDATA[The research aims to determine the effect of stakeholder pressure and company size on the Sustainability Report. The research was conducted at the Indonesia Stock Exchange (IDX) using the 2017-2020 research period. The population in the research is all companies listed on the IDX in 2017-2020 which issued Sustainability Reports and used the GRI Standards. The number of samples used were 84 observations. In this research using non-probability sampling method with purposive sampling technique. Research using multiple linear analysis. The research results show that environmental pressure and company size have a positive effect on Sustainability Report, employee pressure and shareholder pressure have no effect on Sustainability Report and consumer pressure has a negative effect on Sustainability Report. Keywords: Sustainability Report; Stakeholder Pressure; Company Size.]]>
<![CDATA[Determinan Finansial dan Nonfinansial Corporate Social Responsibility Disclosure ]]>
<![CDATA[I Nyoman Adi Wiyarna]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p19
<![CDATA[This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by nonprobability sampling method with purposive sampling technique, and the samples obtained in this study amounted to 13 companies with 65 observations. The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicated that the variables of profitability, leverage, managerial ownership, firm’s growth and media exposure have a positive effect on disclosure of Corporate Social Responsibility. This shows that there is an exposure on high profitability companies, high-leveraged companies, high firm’s growth companies, large managerial ownership and high media pressure so that it can be understood that the company will disclose more detailed informtion about Corporate Social Responsibility to reduce the pressure. Keywords : Profitability; Leverage; Mnagerial Ownership; Firm’s Growth; Media Exposure; CSR.]]>
<![CDATA[INDUSTRY PROFILE DAN CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE ]]>
<![CDATA[Fivetina Wulan Ade]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Corporate social responsibility expenditure is all expenses incurred in conducting company's social responsibility program. The magnitude of company’s corporate social responsibility expenditure can be influenced by the company's ability to gain profits and it’s sensitivity to the environment. This study aimed to examine the effect of profitability on CSR expenditure and the differences of CSR expenditure between high and low profile company's. The study was conducted on companies listed in the Indonesia Stock Exchange in 2012-2015. Sample of 196 observation is obtained with purposive sampling method. Data are analyzed using stepwise multiple regression.. Statistical test results show that profitability negatively affect on CSR expenditure, while the results of Man-Whitney test shows that there are differences CSR expenditure between high and low profile company's.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Pada Manajemen Laba ]]>
<![CDATA[Ni Luh Nia Ardiani]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i03.p26
<![CDATA[This study aims to determine the effect of corporate social responsibility on earnings management with good corporate governance as a moderating variable in high profile companies listed on the Indonesia Stock Exchange in year 2014-2016. Data is obtained through the official website of the Indonesia Stock Exchange. Sampel of 33 observation is obtained with purposive sampling method. Data collection method using documentation method. Data are analyzed using moderation regression analysis. This study concludes that corporate social responsibility has a negative effect on earnings management, institutional ownership and the audit committee moderate the effect of corporate social responsibility on earnings management. Managerial ownership doesn’t moderate the effect of corporate social responsibility on earnings management. Political cost theory states that high political costs will tend to provide opportunities for earnings management. The results of this study aren’t agree with the political cost theory. The results of this study provide an argument that broad disclosure of corporate social responsibility isn’t always followed by earnings management practices. Keyword: corporate social responsibility, earning management, institusional ownership, managerial ownership, audit committee]]>
