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I GST AYU EKA DAMAYANTHI
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eebunud@unud.ac.id
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INDONESIA
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2024.v14.i04
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, management, and accounting, both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media. The incoming script will be evaluated and edited for uniformity of formats, terms and other procedures according to the style of the environment that applies to the E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "VOLUME.09.NO.08.TAHUN 2020" : 5 Documents clear
PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Cornellie Tria Simanjuntak; Sri Rejeki Saulina Hutasoit; Eva Simamora; Keumala Hayati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.781 KB) | DOI: 10.24843/EEB.2020.v09.i08.p03

Abstract

The contribution of financial ratios in the audit results of financial statements does not fully explain the actual condition of the company so this study adds non-financial factors in explaining the viability of the company (Going Concern). This research analyzes empirical evidence of financial and non-financial factors towards going concern audit opinion. With a population of 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique method is purposive sampling of 60 samples. The method of data analysis uses logistic regression models. Hypothesis testing results: (1) leverage ratios, (2) client tenure audit, (3) oppinion shopping and (4) KAP reputation have a positive influence or outcome on our research dependent variables 3 Financial factors and 1 Non-financial factors of this study do not give results that affect or negatively affect the dependent variable of our study.
PENGARUH LABA DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN I Wayan Gde Wahyu Purna Anggara; A. A. N. B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.754 KB) | DOI: 10.24843/EEB.2020.v09.i08.p04

Abstract

This study uses Lintner's (1956) dividend estimation model to test the effect of earnings and leverage on dividend policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange between 2014 to 2016. Sampling research conducted by purposive sampling technique which further collected as many as 52 company samples with 139 observations. This study meets the pre-assumption test required as a requirement to perform multiple linear regression analysis. The results of the analysis show that: (1) earnings has a positive effect on dividend policy, (2) leverage has no negative affect on dividend policy.
BUDAYA DAN WILLINGNESS TO ACCEPT (WTA) KOMPENSASI ATAS ALIH FUNGSI LAHAN PERTANIAN DI KABUPATEN GIANYAR: KASUS BANJAR BANGKIANSIDEM, DESA KLIKI, TEGALALANG I Made Endra Kartika Yudha; Made Suyana Utama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.221 KB) | DOI: 10.24843/EEB.2020.v09.i08.p05

Abstract

Environmental damage and the conversion of agricultural land have become problems that will affect human life. Industrial development and the construction of tourist accommodation such as hotels and restaurants have caused various impacts. The environmental impact of tourism activities also occurs in Gianyar Regency, the indicator is the conversion of agricultural land functions. For this reason, it is necessary to know the value of willingness to accept (WTA) to compensate for the conversion of agricultural land in Gianyar Regency by taking and cultural factors that explain the value of this WTA. The average value of WTA for compensation for the conversion of community land in Kliki Village is Rp.217,500.- per month. A cultural factor is formed that is used to explain the value of WTA. These cultural factors are formed by 4 variables and have one variable with the highest loading factor which is the average time of customary activities.
CORPORATE SOCIAL RESPONSIBILITY: EKSPLORASI PERSEPSI, MOTIVASI DAN PRAKTIK A A Made Pradnya Darsika; Luh Putu Mahyuni
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.346 KB) | DOI: 10.24843/EEB.2020.v09.i08.p01

Abstract

This study aims to explore the perceptions, motivations and practices of CSR in the hospitality industry. Case study was conducted at Bali Dynasty Resort. To answer research questions, interviews were conducted with important policy makers who have a good understanding of CSR. The data analysis technique was carried out with four steps namely data collection, data reduction, data display and conclusion drawing / verification. In this study, the data validity test uses reference materials, member checks, triangulation of data sources and triangulation of data collection techniques. This study indicates that the perception of management of Bali Dynasty Resort (1) CSR is about how companies manage business processes to produce an overall positive impact on society; (2) CSR refers to the entrepreneur's obligation to make policies and decisions or follow the desired line of action that leads to goals that are in line with community values; (3) CSR is the way the company manages and repairs social and environmental impacts to generate value for shareholders and stakeholders by innovating strategy, organization and operations; (4) CSR is motivated by internal driven or on the basis of social and environmental responsibility; (5) CSR practices based on the philosophy of Tri Hita Karana.
PENGARUH PERTUMBUHAN EKONOMI, PAD, DAU DAN DBH TERHADAP BELANJA DAERAH PROVINSI ACEH 2013-2017 Yois Nelsari Malau; Weni Listayani Lase; Vera Clodia Br Sagala; Dedek Lestari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.514 KB) | DOI: 10.24843/EEB.2020.v09.i08.p02

Abstract

The study aims to examine the effect of economic growth, local revenue, general allocation fund, and revenue sharing fund on regional expenditure in Aceh province of 2013-2017. Population and sample amounted to 23 districts/cities from 2013-2017, using saturated sampling techniques. Gained the coefficient of determination analysis was 0.864, meaning that the variable in regional expenditure were able to explain by variable economic growth, regional indigenous revenue, general allocation fund, and revenue share fund up to 86.4% and other free variables of 13,6%. The results of partial that economic growth, local revenue, and general allocation fund affect and significance, while revenue sharing fund is no affect on the regional expenditure. And simultaneously economic growth, local revenue, general allocation fund, and revenue sharing have an impact on the regional expenditure.

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