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All Journal International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Epaper Bisnis: International Journal Entrepreneurship and Management E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Gst Ayu Eka Damayanthi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE INFLUENCE OF MANAGERIAL OWNERSHIP, INVESTMENT OPPORTUNITY SET, DEBT POLICY ON DIVIDEND POLICY WITH COMPANY SIZE AS A MODERATION (Study of Non-Financial Companies 2019-2021) Cindy Valentina; I Gst Ayu Eka Damayanthi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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

Abstract

A company's dividend policy is an important decision because it affects the company and its shareholders.Decision making regarding a company's dividend policy is a crucial aspect that affects both the company and its shareholders, especially in the context of the dynamics of the COVID-19 pandemic. The company always strives to improve performance to maximize shareholder benefits. However, managers as administrators often have goals that may be different, reflecting differences in interests between investors who expect dividends and management who may be more inclined to personal interests. The aim of this research is to determine the influence of managerial ownership, investment opportunity set, debt policy on dividend policy with company size as a moderator. The sample for this research is 68 non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. Sample selection in this research was carried out using a non-probability sampling approach using the purposive sampling method. The data analysis technique uses Moderated Regression Analysis (MRA). The research results show that managerial ownership, investment opportunity set, debt policy have a significant positive influence on dividend policy. Company size is able to strengthen the relationship between managerial ownership, investment opportunity set, and weaken the relationship between debt policy and dividend policy.
Analysis of Variables That Affect Capital Structure Gusti Ayu Desy Raennita; I Gst Ayu Eka Damayanthi
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3417

Abstract

An effective capital structure has an essential role in maintaining a company's stability and competitiveness amid dynamic changes in the business environment. This study aims to provide empirical findings on the influence of profitability, asset structure, liquidity, and business risk on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. 30 companies were selected through purposive sampling method with a total of 150 observations. Data analysis was conducted through multiple linear regression using SPSS software. The result shows that profitability has no influence on the capital structure of the banking companies. Asset structure, liquidity, and business risk have a negative influence on the capital structure of the banking companies. The results of this study provide a theoretical contribution to the pecking order theory and trade-off theory related to the influence of profitability, asset structure, liquidity, and business risk on the capital structure of banking companies.
The Effect of Third-Party Funds on Profitability with Market Risk and Inflation as Moderating Variables Kadek Mitta Pradila Yuardi; I Gst Ayu Eka Damayanthi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 1 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i1.443

Abstract

The profitability of Village Credit Institutions (LPDs) is influenced by their ability to collect and manage Third-Party Funds (TPF) optimally. However, economic dynamics such as market risk and inflation may weaken the effect of TPF on profitability. This study aims to examine the effect of Third-Party Funds on profitability with market risk and inflation as moderating variables. The research was conducted on LPDs operating in Denpasar City during the 2021–2023 period using 92 financial report observations obtained through purposive sampling. Profitability is measured using Return on Assets (ROA), market risk is proxied by the Net Interest Margin (NIM), and inflation is proxied by the Consumer Price Index (CPI). This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The results show that Third-Party Funds have a positive and significant effect on profitability. Market risk significantly weakens the relationship between Third-Party Funds and profitability, while inflation is not proven to be a moderating variable in this relationship.
The Influence of Sophisticated Information Technology, Top Management Support and Personal Technical Ability on the Effectiveness of Accounting Information Systems Kadek Meliana Dewi; I Gst Ayu Eka Damayanthi
International Journal of Management Research and Economics Vol. 2 No. 4 (2024): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i4.2384

Abstract

The aim of this research is to examine the influence of information technology sophistication, top management support and personal technical capabilities on the effectiveness of accounting information systems. This research was conducted at the Denpasar City Regional Apparatus Organization (OPD), the number of samples used was 40 respondents using a non-probability sampling method using a purposive sampling technique. The collected data was then analyzed using Partial Least Square (PLS). The research results show that the sophistication of information technology, top management support and personal technical abilities have a positive effect on the effectiveness of the accounting information system. The implications of this research include two things, theoretical implications and practical implications. The theoretical implications of this research relate to the development of theories regarding the variables of information technology sophistication, top management support and personal technical abilities that support the Technology Acceptance Model (TAM) theory. The practical implications of this research relate to the contribution of research in Denpasar City Regional Apparatus Organizations (OPD) as material for consideration in improving the effectiveness of accounting information systems.
Factors Influencing the Interest in a Career as a Public Accountant Ni Luh Intan Puspita Dewi; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p17

Abstract

Career interest describes an individual's interest in a particular field of work that is part of the initial stage of career development. This study aims to obtain empirical evidence regarding the influence of labor market considerations, financial rewards, family environment, professional recognition, professional training on career interest as a public accountant. The sampling method used was snowball sampling. The sample size was 156 respondents and was analyzed using SEM-PLS. Data collection was carried out using a survey method and distributing questionnaires. The results of this study indicate that labor market considerations, financial rewards, family environment, professional recognition, professional training increase career interest as a public accountant. The theoretical implications of this study support the empirically proven hierarchy of needs theory. The results of this study provide practical implications for public offices that labor market considerations, financial rewards, family environment, professional recognition, professional training influence career interest as a public accountant.
PENGARUH PHILANTHROPY DISCLOSURE DAN RISIKO SISTEMATIS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI I Gst Ayu Eka Damayanthi; I Gusti Ngurah Agung Suaryana; Made Oka Candra Andreana; Anisa Virdawati Amara; Ni Kadek Dian Purwanti; Putu Dhira Pratiwimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.01.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i01.p01

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh philanthropy disclosure dan risiko sistematis terhadap nilai perusahaan dengan menggunakan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2019-2023. Hasil seleksi sampel menggunakan metode purposive sampling berjumlah 276 perusahaan dianalisis dengan teknik analisis regresi moderasi. Hasil penelitian menunjukkan bahwa philanthropy disclosure berpengaruh positif terhadap nilai perusahaan, risiko sistematis berpengaruh negatif terhadap nilai perusahaan, ukuran perusahaan memperlemah pengaruh positif philanthropy disclosure terhadap nilai perusahaan, namun memperkuat pengaruh negatif risiko sistematis terhadap nilai perusahaan. Implikasi teoretis penelitian ini mampu mengonfirmasi teori sinyal dan teori stakeholder berdasarkan hasil uji hipotesis yang dilakukan. Implikasi praktis penelitian ini memberikan informasi kepada investor dan manajer mengenai faktor yang dapat dipertimbangkan untuk menilai perusahaan.     This study aims to obtain empirical evidence on the effect of philanthropy disclosure and systematic risk on firm value using firm size as a moderating variable. The population in this study were mining companies listed on the IDX for the 2019-2023 period. The results of sample selection using the purposive sampling method totaling 276 companies were analyzed using the moderation regression analysis technique. The results of the study indicate that philanthropy disclosure has a positive effect on firm value, systematic risk has a negative effect on firm value. Firm size weakens the positive effect of philanthropy disclosure on firm value, but strengthens the negative effect of systematic risk on firm value. The theoretical implications of this study are able to confirm the signal theory and stakeholder theory based on the results of the hypothesis tests conducted. The practical implications of this study provide information to investors and managers regarding factors that can be considered in assessing a company.
Co-Authors Anisa Virdawati Amara Cindy Valentina Dewa Ayu Anggi Isyana Dewi Gusti Ayu Desy Raennita I Gusti Ngurah Agung Suaryana Kadek Meliana Dewi Kadek Mitta Pradila Yuardi Made Oka Candra Andreana Ni Kadek Dian Purwanti Ni Luh Intan Puspita Dewi Ni Made Sintha Darma Putri Putu Dhira Pratiwimba