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Dewa Gede Wirama
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p06

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing.
The influence of Theory of Planned Behavior Components on Dysfunctional Audit Behavior Among Indonesian Audit Board Auditors Ni Made Karina Dwitya Savitri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors.
Comparison of Market Reaction Between Big Four and Non-Big Four Client on Stock Split Announcements Ni Putu Yunita Chandra; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to compare the market reactions to stock split announcements between big four and non-big four clients. This research was conducted using an event study approach. The event window used is seven days of observation around the event date, namely the date of the general shareholders meetings. The market reaction in this study will be proxied by the cumulative abnormal return. The sample determination method uses purposive sampling. The number of research samples is 95 companies, with 44 big four clients and 51 non-big four clients. The data analysis technique used is the independent sample t-test to compare the market reaction between big four and non-big four clients on the announcement of the stock split. The results show that there was no difference in market reaction between big four and non-big four client companies on the stock split announcement.
Public Accountant Professional Code of Ethics on the Performance of Auditors in Public Accounting Firms Ni Luh Ditha Usadi Sumartho; Dewa Gede Wirama; Made Mertha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali.
Co-Authors Anak Agung Dwi Kristiyanthi Gayatri I Dewa Nyoman Badera I Ketut Sujana Made Mertha Made Rani Kusuma Dewi Ni Luh Ditha Usadi Sumartho Ni Made Dwi Ratnadi Ni Made Karina Dwitya Savitri Ni Putu Yunita Chandra