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All Journal Jurnal Bakti Saraswati Jurnal Riset Akuntansi Aksioma Paulus Journal of Accounting (PJA)
I Ketut Sunarwijaya
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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): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 13 No. 1 (2024): Jurnal Bakti Saraswati Vol. 13 No 1, Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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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.
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN GIANYAR Ernawatiningsih, Ni Putu Lisa; I Ketut Sunarwijaya
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.295

Abstract

The performance of a financial institution is largely determined by the performance of its accounting information system, because it will produce quality financial reports. The purpose of this research is to test and analyze the influence of variables using information technology, leadership, education and training, organizational culture, and work experience on the performance of accounting information systems at Village Credit Institutions in Gianyar District. The research sample consisted of 78 employees who were identified using the purposive sampling method. The data analysis method used in this research is multiple regression analysis. This research found that education and training, organizational culture, and work experience had a positive effect on the performance of the accounting information system, while the use of information technology and leadership had no effect on the performance of the accounting information system.
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): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 13 No. 2 (2024): Jurnal Bakti Saraswati Vol. 13 No 2, Oktober 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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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
PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Susandya, Anak Agung Putu Gede Bagus Arie; I Ketut Sunarwijaya
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan good corporate governance terhadap aktivitas penghidnarang pajak. Populasi pada penelitian ini adalah perusahaan perusahaan manufaktur subsektor food and baverages yang terdaftar di BEI tahun 2021-2023, dengan jumlah sampel sebanyak 54 sampel. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan komite audit berpengaruh negatif terhadap penghindaran pajak. Dewan komisaris independen, kepemilikan instutusional dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak pada perusahaan manufaktur subsektor food and baverages yang terdaftar di Bursa Efek Indonesia.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Ernawatiningsih, Ni Putu Lisa Ni Made Mahardini Ni Putu Lisa Ernawatiningsih