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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
 1   2   3 
Search results for , issue "Vol 26 No 3 (2019)" : 30 Documents clear
Pengaruh Pemberian Employee Stock Option Plan (ESOP) pada Kinerja Perusahaan dan Implikasinya Terhadap Nilai Perusahaan Ni Wayan Dea Dharmala; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p05

Abstract

The company is a contract between the owner of the company (principal) and management (agent) which is called the agency relationship. In this connection, there is often a conflict of interest. One of the principal ways to minimize differences in interests is to provide compensation to employees in the form of a share ownership program (ESOP). This study aims to determine the effect of giving ESOP on company performance and its implications for firm value. Samples obtained based on the purposive sampling method are 48 observations. Data collection uses non-participant observation methods. The data analysis technique used is path analysis. The results showed that ESOP had a positive effect on company performance, company performance had a positive effect on company value, ESOP had no effect on company value, and ESOP had an effect on firm value through company performance. Keywords: Employee stock option plan, company performance, company value
Pengaruh Kecukupan Modal dan Penyaluran Kredit Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi Sinta Arya Udayani; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p06

Abstract

The purpose of this study is to find out and obtain empirical evidence about the effect of capital adequacy and lending on profitability with credit risk as moderating. This research was conducted at the Foreign Exchange National Private Commercial Bank listed on the Indonesia Stock Exchange in 2013-2017. Samples taken were 17 companies with a total sample of 85 research observations in 5 years, through non-probability methods with purposive sampling technique. The method of data collection in this study is the documentation method. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis it is known that banks that have a high level of capital adequacy but if they have a high level of credit risk will reduce profitability and banks that have a high level of credit distribution but if they have a high level of credit risk will reduce bank profitability. Keywords: Capital adequacy, credit distribution, credit risk, profitability
Analisis Determinan Underpricing Saham di Bursa Efek Indonesia I Gusti Ngurah Adhi Partama; Gayatri Gayatri
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p23

Abstract

The purpose of this study is to test and analyze the variables that affect the level of underpricing in companies that conduct IPOs. These variables are the percentage of shares offered, company size, return on equity, current ratio, and debt to equity ratio. This study uses a multiple linear regression analysis method. The type of data used is secondary data. The population of this study was 121 companies that conducted IPOs on the Indonesia Stock Exchange in 2013-2017. Sampling uses purposive sampling technique, so that the sample obtained in this study were 72 companies. The results showed that partially, firm size variables had a significant negative effect on underpricing and the return on equity variable had a significant negative effect on underpricing. Other variables, namely the percentage of shares offered, the current ratio, and the debt to equity ratio partially do not affect underpricing. Keywords: Underpricing, return on equity, current ratio, debt to equity ratio
Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance Ni Luh Putu Purna Yogiswari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p15

Abstract

Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value. Keywords: Board diversity, corporate governance, and firm value.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Otomotif Di Bursa Efek Indonesia I Gusti Ayu Agung Mirah Sanjiwani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p28

Abstract

This study aims to empirically examine the effect of cash turnover, accounts receivable turnover, inventory turnover and capital turnover on profitability in automotive companies listed on the Indonesia Stock Exchange for the period 2012-2016. The data used secondary data obtained from the website www.idx.co.id. The analysis technique used is multiple linear analysis. The results show that cash turnover have significant effect on profitability. This shows that the increase in cash turnover of automotive companies tends to increase profitability. Account receivable turnover has significant effect on profitability. This shows that the increase in automotive company accounts receivable turnover tends to increase profitability. Inventory turnover has significant effect on profitability. This shows that the increasing inventory turnover of automotive companies tends to increase profitability. Working capital turnover has significant effect on profitability. This shows that the increase in turnover of working capital of automotive companies tends to increase profitability. Keywords: Cash turnover, accounts receivable turnover, inventory turnover, working capital turnover, operating profit
Kebijakan Deviden, Perputaran Persediaan Dan Perputaran Modal Kerja, Kebijakan Hutang dan Set Kesempatan Investasi Putu Purnama Dewi; Helfrida Lila Man
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p25

Abstract

This study aims to exmine the effect of inventory turnover dividend policy and working capital turnover on debt policy with the investment opportunity set as a moderating variable in manufacturing companies of various industrialsectors listed on the Indonesia Stock Exchange for the period 2015 to 2017. This research uses purposive sampling method that is determining the number of samples taken randomly basedon certain criteria The eligible sample is 10 companies in the various industrial sector listed. Analysis data using multiple regression techniques. Keywords: Dividend policy, inventory turnover, working capital turnover, investment opportunity set, debt policy.
Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance Pande Putu Biantari Darmayanti; Ni Ketut Lely Aryani Merkusiawati
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p12

Abstract

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility
Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, dan Kinerja Keuangan Pada Manajemen Laba Ni Ketut Riska Astari; I.D.G Dharma Suputra
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p10

Abstract

This study aims to determine the effect of firm size, managerial ownership and financial performance on earnings management. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 20 companies with the number of observations obtained as many as 100 observations using the nonprobability sampling method specifically purposive sampling. Data collection uses non-participant observation methods. The data analysis technique used is multiple linear regression analysis. The results of the study show that the size of the company has no effect on earnings management. Managerial ownership has a negative effect. on earnings management. Financial performance has a positive effect on earnings management. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, management, and the main users of financial statements. Keywords: Earnings management, firm size, managerial ownership, financial performance
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaa Manufaktur Yang Terdaftar di BEI Periode 2014-2016 I Made Adi Gunawan; Endar Pituringsih; Erna Widiastuty
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p27

Abstract

The purpose of this study is to analyze the factors that influence the value of manufacturing companies on the Indonesia Stock Exchange (IDX). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period as many as 146 companies. Sampling using purvosive sampling technique with several criteria to obtain a sample of 15 companies in a period of 3 years. Data analysis in this study using multiple linear regression. Based on the results of statistical data analysis both based on simultaneous tests (F-Statistic Test) and partial tests (t-Statistic Test), the results of research on dividend, liquidity, profitability, capital structure, and firm size are significant for firm value and have a positive direction. Keywords: Dividend policy, liquidity, profitability, capital structure, company size, firm value
Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Putu Santi Putri Laksmi; I Ketut Sujana
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p18

Abstract

This research was conducted at 27 Service Villages in Denpasar City using a total method or census. The respondents used were 97 people consisting of the Village Head, Village Secretary, Treasurer and Village Consultative Body (BPD). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the competence of human resources has a positive effect on prevention of fraud in village financial management. Morality has a positive effect on prevention of fraud in managing village finances. The internal control system has a positive effect on preventing fraud in managing village finances. This means, with the competency of human resources, good morality and a strong internal control system, it can prevent fraud in managing village finances. Keywords: Human resource competency, morality, control system, internal, fraud

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