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

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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

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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.
PENGARUH PHILANTHROPY DISCLOSURE PADA NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dewa Ayu Anggi Isyana Dewi; I Gst Ayu Eka Damayanthi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.10.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i10.p18

Abstract

Nilai perusahaan menggambarkan pandangan investor mengenai keberhasilan suatu entitas direpresentasikan oleh harga saham yang terbentuk dari aspek ekonomi, sosial, dan lingkungan. Kebanyakan perusahaan hanya mementingkan aspek ekonomi tanpa mengidahkan aspek sosial dan lingkungan. Studi ini dilakukan guna mendapatkan bukti empiris berkaitan dengan pengaruh philanthropy disclosure pada nilai perusahaan dengan variabel moderasi berupa ukuran perusahaan, menggunakan data dari perusahaan pertambangan yang tercatat di Bursa Efek Indonesia dalam kurun waktu 2020-2022. Sebanyak 59 perusahaan terpilih sebagai sampel dengan total 177 pengamatan melalui teknik purposive sampling. Analisis data dilakukan melalui Uji Nilai Selisih Mutlak menggunakan aplikasi Eviews. Studi ini menemukan philanthropy disclosure memiliki pengaruh positif signifikan pada nilai perusahaan. Selain itu, dampak philanthropy disclosure pada nilai perusahaan dapat diperkuat oleh ukuran perusahaan. Implikasi dari penelitian ini menunjukkan penerapan teori sinyal serta menawarkan manfaat kepada pihak-pihak yang berkepentingan khususnya perusahaan dan investor berkaitan dengan philanthropy disclosure dan ukuran perusahaan yang dapat meningkatkan nilai perusahaan.
PENGARUH EFEKTIVITAS SIA DAN KEMAMPUAN TEKNIS PENGGUNA PADA KINERJA INDIVIDUAL DENGAN DUKUNGAN MANAJEMEN SEBAGAI PEMODERASI Ni Made Sintha Darma Putri; I Gst Ayu Eka Damayanthi
E-Jurnal Manajemen Vol 13 No 7 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2024.v13.i07.p07

Abstract

Tujuan dari riset ini adalah untuk menguji peran moderasi dukungan manajemen dalam hubungan antara efisiensi sistem informasi akuntansi dan keterampilan teknis penggunanya dan produktivitas karyawan. Manajemen dan staf dari 35 koperasi simpan pinjam Kota Denpasar yang berbeda merupakan populasi riset. Riset ini mempergunakan metode non-probability sampling untuk mengumpulkan data dari 70 partisipan. Purposive sampling berfungsi sebagai metode seleksi untuk penyelidikan ini. Regresi linier berganda dan MRA (Modified Regression Analysis) dipakai untuk menganalisis data untuk penyelidikan ini. Berdasarkan temuan, ada pengaruh positif antara kinerja individu dan efisiensi fungsi sistem informasi akuntansi, kemampuan teknis pengguna, tingkat dukungan manajemen yang diterima oleh individu, dan efisiensi penggunaan individu. sistem informasi akuntansi. This study aims to determine the effect of the effectiveness of accounting information systems and technical capabilities of users on individual performance with management support as moderator. The population in this study are management and employees who work in 35 savings and loan cooperatives in Denpasar City. The sample in this study were 70 respondents using a non-probability sampling technique. The sampling technique used in this study was purposive sampling. The data analysis technique used in this study is multiple linear regression and MRA (Moderated Regression Analysis). The research results show that the effectiveness of the accounting information system has a positive effect on individual performance, the user's technical ability has a positive effect on individual performance, management support is able to strengthen the effect of the effectiveness of the accounting information system on individual performance, and management support strengthens the user's technical ability on individual performance.
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

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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.
Co-Authors Cindy Valentina Dewa Ayu Anggi Isyana Dewi Gusti Ayu Desy Raennita Kadek Meliana Dewi Kadek Mitta Pradila Yuardi Ni Luh Intan Puspita Dewi Ni Made Sintha Darma Putri