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P. D'YAN YANIARTHA SUKARTHA
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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 3,329 Documents
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PENGARUH PROFITABILITAS, LEVERAGE, DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DEVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASIAN
E-Jurnal Akuntansi Vol 8 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of profitability, leverage, and free cash flow to dividend policy with good corporate governance as a variable pemoderasian. The results of hypothesis testing showed profitability, leverage, and free cash flow does not significantly influence the dividend policy. This study proves that good corporate governance is not able to moderate the relationship between profitability and dividend policy, leverage the relationship between dividend policy, and the relationship between free cash flow to the dividend policy.
Intellectual Capital Sebagai Pemoderasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Market Value Added
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p11

Abstract

The increasing number of investors on the Indonesian Stock Exchange encourages an increase in the need for information in investor decision making. The information that investors most often need is an assessment of company performance. One measure of company performance is market value added. There are several factors that influence a company's market value added. This research aims to investigate the effect of disclosure of corporate social responsibility and intellectual capital as moderating variables on the market value added of mining and basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The total sample for this research was 134 companies. The research period was carried out in 2018-2021. Moderated regression analysis was used in research data analysis with EVIEWS 9.0 as a data processing tool. This research finds that disclosure of corporate social responsibility has a positive effect on the company's market value added. The research results also show that intellectual capital is a variable that strengthens the influence of corporate social responsibility disclosure on companies. Keywords: Corporate Social Responsibility; Intellectual Capital; Market Value Added.
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO DAN UKURAN PERUSAHAAN PADA PROFITABILITAS BANK
E-Jurnal Akuntansi Vol 11 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of capital adequacy ratio, loan-deposit ratio and firm size on the profitability of banks in Indonesia Stock Exchange. The population used in this study is a banking company that is actively traded on the Indonesia Stock Exchange in 2009-2013. The samples used purposive sampling and through the specified criteria. The criteria used were the banking companies publish their financial statements in the Indonesia Stock Exchange and has the necessary data in the study variables. The method used in this study is the observation the behavior of non sourced from Indonesia Capital Market Directory (ICMD) year period from 2009 to 2013. This study uses the technique of multiple linear regression analysis with the results of testing the hypothesis that the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size has positive effect on the profitability of banks in Indonesia Stock Exchange.
Kinerja Keuangan, Financial Distress, dan Kompensasi Direksi Terhadap Pergantian CEO Dengan Pemoderasi Pengalaman Internal
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The CEO is the strategist, controller and supervisor of the company with the hope of obtaining high profits. However, many shareholders felt dissatisfied with the CEO's performance in generating profits, which ultimately resulted in a change of CEO. This research aims to examine financial performance, financial distress, and board compensation on CEO turnover with internal experience as a moderator. Research object for manufacturing companies listed on the IDX for the 2019-2022 period. The research sample used a purposive sampling technique of 123 samples and the data analysis technique used logistic analysis. The results of research on financial performance which was measured using CR, ROA, DER, financial distress, as well as the CEO's internal experience as moderation had no effect on CEO turnover, but directors' compensation had an effect on CEO turnover and internal experience and directors' compensation moderated the strengthening of CEO turnover. Keywords: CEO Turnover; Financial Performance; Financial Distress; Board of Directors Compensation; Internal Experience.
Corporate Governance, Ukuran Perusahaan, Asimetri Informasi dan Manajemen Laba Adelphia Christian Wibowo; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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.2022.v32.i02.p04

Abstract

The research was conducted with the aim of finding empirical evidence regarding earnings management that is influenced by corporate governance, firm size and information asymmetry. The study involved 100 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with 300 samples of observation. The results of the research analysis found that the presence of women on the board of directors, commissioners and audit committees has not been able to minimize earnings management practices. The larger the size of a company and the information asymmetry that occurs, the greater the possibility of earnings management practices carried out by the company. Keywords: Corporate Governance; Company Size; Information Asymmetry; Earnings Management.
Analisis Perilaku Herding pada Indeks Sri-Kehati saat Kondisi Pandemi COVID-19 Elvira Maytasya Simanjuntak; Vera Intanie Dewi
E-Jurnal Akuntansi Vol 32 No 3 (2022)
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.2022.v32.i03.p16

Abstract

This study aims to analyze the presence of herding behavior on the SRI-KEHATI Index for the period January 2, 2020 to December 30, 2021. Herding behavior can be identified through the relationship between stock return dispersion and market return. In calculating stock return dispersion using the Cross Sectional Absolute Deviation or CSAD method. This study uses data on the daily closing price of the SRI-KEHATI index and data on the daily prices of 17 company stocks that are always on the SRI-KEHATI index during the observation period. The analytical method used is ordinary least square regression analysis. The time period used is when the market is in a state of uncertainty which is indicated by more herding behavior. The results showed that there was no indication of herding behavior on the SRI-KEHATI Index during the COVID-19 Pandemic condition which was marked by no non-linear relationship between the CSAD variable and the squared market return variable. Keywords: Herding Behavior; CSAD; Market Return.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KOTA DENPASAR Ni Luh Putu Uttari Premananda; Made Yenni Latrini
E-Jurnal Akuntansi Vol 18 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Accountability, transparency, and budgetary participation is a form of responsibility and openness in application of the budgeting  performance based on the value for money as core of performance measurement in government organization that provides budgetary performance that economical, efficiency, and effectiveness. Research is aimed to explain the impact of accountability, transparency, and budgetary participation on the performance of the budget. This research was conducted in local government of Denpasar in 2015. The sample of this research is the method of saturated samples. Methods of data collection is done by using a survey method and using the technique of Multiple Linear Regression Analysis. The analysis showed that accountability, transparency, and budgetary participation positively influence budget performance either partially or simultaneously in Denpasar government. Accountability, transparency and budgetary participation affect performance budget by 77.2 percent, while 2.8 percent remaining is influenced by other variables which not involved in the research model.
PENGARUH KOMITE AUDIT, INDEPENDENSI KOMITE AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DI PERUSAHAAN MANUFAKTUR I Gede Aditya Cahya Gunarsa; IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p29

Abstract

This study aims to determine effect of the audit committee, audit committee independence, and profitability of audit report lag in Manufacturing Companies Listed On BEI 2013-2015. Sampling method is purposive sampling nonprobability sampling. Data analysis method is multiple linear regression analysis. Audit Report Lag can be defined interval time from the date closing of annual financial statements until date specified in the independent auditor's report or in some studies declared the audit delay. Audit Report Lag as phenomenon influenced by various factors are driving the emergence of phenomenon. Audit committee, audit committee independence, and profitability is believed can affect audit report lag. Based on research results obtained show audit committee, audit committee independence, and profitability negatively affect of audit report lag. This shows that more the number of audit committee and higher of audit committee independence and higher profitability, the company will not experience delays in submission of financial statements.
Pengaruh Profitabilitas dan Solvabilitas pada Ketepatwaktuan Publikasi Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi I Wayan Winarta; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 25 No 2 (2018)
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.2018.v25.i02.p27

Abstract

This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements. Samples in this study were 48 mining company financial statements obtained by non-probability sampling technique with purposive sampling method. The analysis technique used in this research is Moderated Regression Analysis. Based on the results of the analysis it is known that the profitability variable has a positive effect on the timeliness of the publication of financial statements. Whereas solvability does not affect the timeliness of the publication of financial statements. The size of the firm is able to weaken the effect of profitability on timeliness, but can not moderate the effect of solvency on the timeliness of the publication of financial statements. Keywords: profitability, solvency, firm size, timeliness of financial report publication.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi Ayu Nikita Vira; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 26 No 2 (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.i02.p17

Abstract

One thing that can encourage companies to disclose CSR well is GCGwhich applied to the company.The purpose of this study was to determine the effect of CSR disclosure on company value and the role of GCG as moderation which supported by the inconsistency results of previous studies. Sample in this study were mining companies listed on the Indonesia Stock Exchange in 2013-2017 with a total of 33 companies. CSR was calculated using GRI G4 CSRDI, Tobin’s Q to measure company value and the GCG proxy was obtained by determining the highest score using the factor analysis method. Data analysis technique of this study uses Moderated Regression Analysis. Conclusions from the results of this study are that CSR disclosure has a negative effect on firm value, and GCG practices can strengthen the effect of CSR disclosure on Corporate Values ??in mining companies listed on the Stock Exchangeperiod 2013-2017. Keywords: CSR, company value, GCG

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