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Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
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Karakteristik Perbankan dan Nilai Perusahaan: Analisis pada Emiten di Bursa Efek Indonesia Anak Agung Putu Gede Bagus Arie Susandya; I Ketut Sunarwijaya
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1117

Abstract

Penelitian ini menganalisis faktor internal bank terhadap nilai perusahaan pada emiten perbankan di Bursa Efek Indonesia periode 2021–2023. Enam variabel independen yang diuji meliputi kecukupan modal (KM), umur perusahaan (UMP), ukuran perusahaan (UP), keputusan investasi (KI), pertumbuhan perusahaan (PP), dan kebijakan hutang (KH), sedangkan nilai perusahaan diukur dengan Tobin’s Q. Sampel ditentukan secara purposive terhadap 45 bank sehingga diperoleh 135 observasi. Data sekunder dari laporan tahunan diolah menggunakan regresi linier berganda, didahului uji asumsi klasik (normalitas, multikolinearitas, autokorelasi, heteroskedastisitas). Hasil menunjukkan rasio kecukupan modal dan pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan umur perusahaan, keputusan investasi, dan kebijakan utang tidak berpengaruh terhadap nilai perusahaan. Temuan ini menegaskan relevansi teori sinyal: permodalan yang kuat dan kapasitas bertumbuh menjadi sinyal kredibel bagi investor, sementara usia, skala aset, kebijakan hutang, dan keputusan investasi belum terbukti memengaruhi valuasi pada horizon pengamatan. Implikasi manajerial menekankan prioritas penguatan permodalan, strategi pertumbuhan berkualitas, serta transparansi kinerja dan manajemen risiko. Penelitian lanjutan disarankan memasukkan indikator profitabilitas dan risiko perusahaan serta faktor makroekonomi guna meningkatkan tingkat akurasi model. This study analyzes internal bank factors affecting firm value among banking issuers listed on the Indonesia Stock Exchange for the 2021–2023 period. Six independent variables are examined—capital adequacy (KM), firm age (UMP), firm size (UP), investment decisions (KI), firm growth (PP), and debt policy (KH)—while firm value is measured using Tobin’s Q. The sample was determined purposively to include 45 banks, yielding 135 observations. Secondary data from annual reports were processed using multiple linear regression, preceded by classical assumption tests (normality, multicollinearity, autocorrelation, heteroskedasticity). The results show that the capital adequacy ratio and firm growth have a positive effect on firm value, whereas firm age, investment decisions, and debt policy do not affect firm value. These findings affirm the relevance of signaling theory: strong capitalization and growth capacity provide credible signals to investors, while age, asset scale, debt policy, and investment decisions have not been proven to influence valuation within the observation horizon. Managerial implications emphasize prioritizing capital strengthening, strategies for quality growth, and transparency in performance and risk management. Future research is advised to include risk indicators as well as macroeconomic factors to improve the model’s accuracy.
Analisis Faktor Penentu Audit Report Lag pada Perusahaan Property & Real Estate di Bursa Efek Indonesia I Ketut Sunarwijaya; Anak Agung Putu Gede Bagus Arie Susandya; Ni Putu Windha Rahmawati
Jurnal Akuntansi dan Keuangan Vol 17, No 2 (2026): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i2.5055

Abstract

Ketepatan waktu penyampaian laporan keuangan yang telah diaudit merupakan aspek penting dalam menjaga kualitas informasi akuntansi dan mendukung pengambilan keputusan oleh para pemangku kepentingan. Audit report lag mencerminkan efisiensi proses audit serta menjadi salah satu indikator profesionalisme dan efektivitas manajemen perusahaan dalam memenuhi kewajiban pelaporan keuangannya. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, solvabilitas, ukuran perusahaan, kompleksitas operasional perusahaan, dan umur perusahaan terhadap audit report lag pada perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi dan studi kepustakaan. Metode pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan 72 perusahaan sebagai sampel dengan jumlah 216 observasi. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap audit report lag, sedangkan kompleksitas operasional perusahaan berpengaruh positif terhadap audit report lag. Sementara itu, solvabilitas, ukuran perusahaan, dan umur perusahaan tidak berpengaruh terhadap audit report lag. 
Sovereign ESG and Private-Credit Expansion Across Asian Economies Anak Agung Putu Gede Bagus Arie Susandya
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1258

Abstract

Purpose - This study examines whether a parsimonious indicator-based aggregate sovereign environmental, social, and governance (ESG) proxy (hereafter, aggregate ESG) is associated with private-credit expansion in Asian economies and distinguishes within-country from between-country associations. Methods - The analysis uses 444 country-year observations from 38 Asian economies during 2011-2022. Private-credit expansion equals one when bank private credit-to-gross domestic product (GDP) exceeds its preceding-year value. Lagged aggregate ESG and its Environmental, Social, and Governance pillars are decomposed using a Mundlak correlated-random-effects logit with year effects and country random intercepts. Robustness analyses include generalized estimating equations (GEE) with a first-order autoregressive [AR(1)] working correlation, a balanced panel, conditional fixed-effects logit, material expansion, alternative aggregation rules, expanded macrofinancial controls, and a continuous credit-change outcome. Findings - Aggregate ESG is positively associated with private-credit expansion within countries (odds ratio [OR] = 126.519; p = 0.004) and between countries (OR = 3.050; p = 0.016) in the baseline model. The within-country aggregate association remains positive under alternative aggregation rules and expanded-control sensitivity analyses, whereas pillar-level results are more heterogeneous and specification-sensitive. Formal within-between contrasts do not establish statistically different associations. Results for the continuous magnitude of credit change are not significant. Research implications - The evidence concerns a parsimonious indicator-based aggregate sovereign ESG proxy and the probability of private-credit expansion; it does not identify causal effects of reforms, credit quality, the magnitude of lending growth, or a comprehensive sovereign ESG rating. Originality - The study contributes an event-based credit outcome and simultaneous within-country and between-country estimation in a heterogeneous Asian sample.
Co-Authors Agrippina Wiraningtyas, Agrippina Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Erna Cahyaningsih Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Made Pradana Adiputra I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti Ketut, Sunarwijaya M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Komang Sri Widiani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Windha Rahmawati Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, Gede Bagus Brahma Putra, I Gusti Bagus Agung Hendrawan Putu Ayu Meidha Suwandewi Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Putu Sukma Kurniawan Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Wulan Triana