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All Journal Jurnal Bakti Saraswati IECON: International Economics and Business Conference Jurnal Ekonomi Kuantitatif Terapan
Ni Putu Lisa Ernawatiningsih
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Economics, Econometrics & Finance Education

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PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR ANEKA INDUSTRI TAHUN 2019-2022 Ni Made Mahardini; Ni Putu Lisa Ernawatiningsih; I Ketut Sunarwijaya
Jurnal Bakti Saraswati (JBS) Vol. 13 No. 1 (2024): Jurnal Bakti Saraswati Vol. 13 No 1, Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

This study attempts to provide a deeper understanding of the relationship between internal company factors and firm value. The objective of this study is to examine the effects of dividend policy, business size, profitability, liquidity, and leverage on the value of firms across different industrial sub-sectors that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. Multiple linear regression is the data analysis technique employed, and the purposive sampling approach is utilized to pick the sample. Ten businesses that were watched for four years made up the research sample. The findings of the study indicate that while dividend policy, business size, and liquidity do not significantly affect a firm's value, leverage and profitability do have a favorable impact.
PENGARUH PELATIHAN, KECANGGIHAN TEKNOLOGI, PENGALAMAN KERJA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN ABIANSEMAL Ni Putu Lisa Ernawatiningsih; I Ketut Sunarwijaya
Jurnal Bakti Saraswati (JBS) Vol. 13 No. 2 (2024): Jurnal Bakti Saraswati Vol. 13 No 2, Oktober 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

The effectiveness of using accounting information systems is the quality and quantity of a collection of resources, both human and equipment, that are arranged to convert accounting data into accounting information for decision making. This research aims to examine the influence of user participation, training, education level, work experience, and top management support on the performance of accounting information systems in savings and loan cooperatives in Abiansemal District. The population of this study was 30 savings and loan cooperatives located in Abiansemal District. The sample in this study was 36 employees of the Abiansemal District savings and credit cooperative who were directly involved in the use of the accounting information system which was determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The research results show that work experience have a positive effect on the effectiveness of using accounting information systems. Meanwhile, the training, sophistication of information technology and top management support have no effect on the effectiveness of using accounting information systems
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Lisa Ernawatiningsih; Putu Ayu Meidha Suwandewi
Jurnal Bakti Saraswati (JBS) Vol. 14 No. 1 (2025): Jurnal Bakti Saraswati Vol. 14 No 1, Maret 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

The Indonesia Stock Exchange (IDX) is a capital market in Indonesia. The Indonesia Stock Exchange plays an important role as a means for people to invest, which is an alternative investment. For companies, the IDX helps companies to obtain additional capital by going public, namely the activity of offering shares or other securities carried out by issuers (companies that go public) to the public based on the procedures regulated by the Capital Market Law and its Implementing Regulations. Financial instruments traded on the capital market include shares, bonds, warrants, rights, convertible bonds, and various derivative products such as options (put or call). Company value is the price that buyers are willing to pay if the company is sold. The price of securities indicates the value of the company as an investor's assessment of the company's future profits and the quality of the company's management. This study aims to test and obtain empirical evidence of the influence of financial ratios and company size on company value in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample in this study was 20 LQ45 companies determined based on the purposive sampling method with an observation period of 3 (three) years from 2021 to 2023, so the amount of data used was 60 data. The data analysis technique used to test the hypothesis is the Multiple Linear Analysis Technique. The results of the study indicate that Return On Equity (ROE) has a positive effect on company value. While Current Ratio (CR), Debt To Equity Ratio (DER), Total Turnover Ratio (TATO) and Company Size do not affect company valuea.
The Effect of Professionalism, Audit Tenure, Time Budget Pressure, Independence and Objectivity on Audit Quality in Public Accounting Firm in Bali Province Dwi Tarisa; Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/wq19cm49

Abstract

Financial reports that have been audited by a public accountant are more trustworthy than financial reports that are not or have not been audited. Users of audit reports expect that financial reports that have been audited by public accountants are free from errors and can be trusted as a basis for decision making. Audit quality is all the possibilities that exist when an auditor audits a client's financial statements to find violations that occur in the client's accounting system and report them in the form of audited financial reports, where in carrying out the auditor will be guided by relevant auditing standards and accounting codes of ethics. The population in this research are all auditors who work at 19 Public Accounting Firms in Bali Province which are still active. The sample used in this research was 101 respondents based on the questionnaire distributed. The analysis technique used in this research is multiple linear regression analysis. The sampling method used in this research was purposive sampling. The research results show that professionalism, time budget pressure and independence have no effect on audit quality. Meanwhile, the audit tenure and objectivity variables have a positive influence on audit quality at Public Accounting Firms in Bali Province.
PENGARUH AUDIT TENURE, MORAL REASONING, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
Jurnal Bakti Saraswati (JBS) Vol. 14 No. 2 (2025): Jurnal Bakti Saraswati Vol. 14, No 2, Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

Audit quality is a crucial aspect in maintaining the reliability of financial reports and public trust in the public accounting profession. A quality audit ensures that a company's financial statements are presented fairly and are free from material errors, whether intentional or unintentional. In this context, a Public Accounting Firm (KAP) acts as an independent party, providing assurance to stakeholders regarding the credibility of a company's financial information. This study was conducted with the aim of knowing the Effect of Accountability, Due Professional Care, Audit Tenure, Moral Reasoning, Independence, and fee audit on Audit Quality at Public Accounting Firms in Bali Province. The data used in this study are primary data. This study uses data collection techniques using a questionnaire. The sampling method in this study was purposive sampling. The data analysis used in this research is multiple linear regression. The results of this study indicate that the variables of Audit Tenure and Fee Audit have a positive and significant effect on audit quality, while the variables of Moral Reasoning and Independence have no effect on audit quality in Bali Province.
Financial Literacy, Performance, And Welfare Of Msmes In Gianyar Regency Gde Bagus Brahma Putra; Putu Yenny Astiti; Ni Putu Lisa Ernawatiningsih; Made Ika Prastyadewi
Jurnal Ekonomi Kuantitatif Terapan Vol. 18 No. 1 (2025): Vol. 18, No. 1, Februari 2025 (pp.1-149)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2025.v18.i01.P04

Abstract

This study aims to 1). Analyzing the effect of financial literacy on the performance of MSMEs, 2).Analyzing the effect of financial literacy on the welfare of MSME actors, and 3). Analyzing theeffect of MSME performance on the welfare of MSME actors. The research was conducted inGianyar Regency and focused on 110 MSME actors. The data sources used are primary data frombamboo weaving crafters and secondary data from various relevant agencies. The analysis resultsshow that financial literacy affects the performance and welfare of MSME actors, and performancealso affects their welfare. The results of this analysis also show that good financial literacy will beable to improve the performance of MSMEs, especially in facing digital developments and variousglobal challenges.
Co-Authors Dwi Tarisa Gde Bagus Brahma Putra I Ketut Sunarwijaya Made Ika Prastyadewi Ni Made Mahardini Ni Nyoman Ayu Suryandari Putu Ayu Meidha Suwandewi Putu Yenny Astiti