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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan E-Jurnal Akuntansi
Dodik Ariyanto
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF FINANCIAL PERFORMANCE AND COMPANY SHARES BEFORE AND AFTER SEASONED EQUITY OFFERINGS Bintang Arhya Wisesha Susilo; Dodik Ariyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.712

Abstract

Seasoned Equity Offerings (SEO) is a company strategy to increase capital by issuing new shares to existing investors. The goal of this study is to evaluate the financial success of the corporation prior to and following search engine optimization (SEO) by examining indicators such as current ratio, debt to equity ratio, return on assets, price to book value, and stock returns. This research uses secondary data from 76 companies listed on the Indonesia Stock Exchange (BEI) that carried out SEO in the 2017-2021 period. Data were analyzed using descriptive statistics, the Kolmogorov-Smirnov normality test and the Wilcoxon Signed Rank Test to see notable differences between financial performance and stock performance before and after SEO. The research results show that there are significant differences in the proxies for current ratio, dept to equity ratio, price to book value and stock returns after SEO, but there are no significant differences in the proxies for return on assets.
Exploring How Professional Skepticism and Religiosity Influence Audit Quality Through Internal and External Traits Ni Putu Danis Amara Santi; Dodik Ariyanto
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p02

Abstract

Users of financial statements are more likely to trust that the reports are free from misstatements and manipulation when audit quality is high. This research aims to examine the role of professional skepticism and religiosity in moderating the effects of independence and time budget pressure on audit quality at public accounting firms in Bali Province. Data were collected using questionnaires distributed to 74 auditors employed at these firms, selected through a saturated sampling approach. The data analysis was conducted using the PLS-SEM approach with SmartPLS software. The results of the bootstrapping analysis, or hypothesis testing, indicate that independence positively influences audit quality, while time budget pressure negatively affects it. The moderation effect test reveals that professional skepticism strengthens the negative impact of time budget pressure on audit quality but does not moderate the effect of independence. On the other hand, religiosity does not moderate the influence of either independence or time budget pressure.
Kinerja Lingkungan, Tekanan Stakeholder dan Kinerja Keuangan Perusahaan Manufaktur Ni Luh Putu Tika Widianti; Dodik Ariyanto; Made Oka Candra Andreana
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to examine the effect of environmental performance and stakeholder pressure on the company's financial performance. The research was conducted on manufacturing companies listed on the IDX in 2019-2021. The research sample was determined by purposive sampling technique and obtained as many as 75 companies with 225 observational data. Data collection was carried out using non-participant observation methods. Using panel data regression analysis technique using the analysis tool eviews 10. The results showed that environmental performance has a significant positive effect on company financial performance, Environmental Sensitive Industry (ESI) has a negative effect on company financial performance. Meanwhile, Customer Proximity Industry (CPI), Investor Oriented Industry (IOI) and Employee-Oriented Industry (EOI) have no effect on the company's financial performance.
Co-Authors Bintang Arhya Wisesha Susilo Dea Devina Theja Gayatri Gayatri I Ketut Budiartha Made Oka Candra Andreana Ni Luh Putu Tika Widianti Ni Made Dwi Ratnadi Ni Putu Danis Amara Santi P. D'yan Yaniartha Sukartha