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I GST AYU EKA DAMAYANTHI
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Jl. P.B. Sudirman, Dangin Puri Klod, Kec. Denpasar Tim., Kota Denpasar, Bali 80112
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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both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media.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 8 Documents
 1 
Search results for , issue "VOLUME.10.NO.09.TAHUN.2021" : 8 Documents clear
PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN DAN MANUFAKTUR Putu Diah Kumalasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.982 KB) | DOI: 10.24843/EEB.2021.v10.i09.p08

Abstract

One of the elements of concern in financial statement is information related to profit. The achievement of targeted profit is one of the indicators that is used to measure the success of the company in carrying out its business activities. This encourages management to intervene on the value of reported earnings. This study aims to determine the effect of profitability on earnings management. The samples in this study were financial and manufacturing companies those were listed on the Indonesia Stock Exchange in 2019. The analysis technique used was the multiple linear regression. The results showed that profitability had a positive effect on earnings management in financial companies, while in manufacturing companies, it was found that there was no effect of profitability on earnings management.
PENGARUH FLEXIBLE WORK ARRANGEMENT DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS PEKERJA LEPAS DI PROVINSI BALI Ni Putu Sri Damayanti; I Gusti Made Suwandana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.987 KB) | DOI: 10.24843/EEB.2021.v10.i09.p09

Abstract

Flexible work arrangements have been widely used to meet the needs of workers and manage work. Flexible working hours and methods will make it easier for workers to coordinate their work and social schedules. The purpose of this study was to determine the effect of flexible work arrangements and job satisfaction on the productivity of freelancers. The population is all self-employed workers in Bali Province. The sample used in this study was 100 respondents who were collected during the 7 days of the survey. Data collection was obtained from the results of questionnaires which were distributed directly to all entrepreneurs in the province of Bali. Furthermore, to analyze the data used multiple regression analysis. The results of this study indicate that flexible work arrangements effectively affect the productivity of entrepreneurs. The reaction of the freelancers is that they believe that through this work system, they can manage their work schedule more flexibly and become happier and happier. more efficient and closer to the family. Job satisfaction has an impact on work efficiency. It can be seen that there is a significant positive correlation (correlation) between job satisfaction and productivity of freelancers.
PENGARUH PERSEPSI KEGUNAAN, PENGARUH SOSIAL DAN KEBIASAAN TERHADAP NIAT BERALIH PADA PENGGUNA DOMPET DIGITAL Erika Rahma Kusuma Dewi; Yessy Artanti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.606 KB) | DOI: 10.24843/EEB.2021.v10.i09.p05

Abstract

As technology evolves, the use of e-wallet is increasing in Indonesia. However, the increasing use of e-wallet indicates uncertain consumer behavior in the choice of e-wallet brands. OVO is the e-wallet with the largest users in Indonesia in 2019. Meanwhile in 2020 the digital wallet with the largest user in Indonesia is ShopeePay. This study aims to analyze the effects of perceived usefulness, social influence, and habit on switching intention OVO users to ShopeePay. This research uses non probability sampling and judgemental sampling with characteristic of respondents were OVO users, are looking for information about ShopeePay with an age range of 20-40 years as many 200 respondents. Data collection was carried out by distributing online questionnaires. Data analysis teqniques using multiple linear regression. The results of this study examined while perceived usefulness, social influence, and habit had significant effects on switching intention
DETERMINAN FAKTOR INTERNAL PERUSAHAAN DALAM PENGUNGKAPAN RISIKO BISNIS DI BURSA EFEK INDONESIA I Wayan Aris Saputra; IB Anom Purbawangsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.325 KB) | DOI: 10.24843/EEB.2021.v10.i09.p01

Abstract

This research want to confirm and explore the impact of corporate internal factor that agency theory explained related to their influence on business risk disclosure in Indonesia. Factor that explained by agency theory that determine business risk disclosure is company size, leverage, diversification, profitability, and industry type. Population on this research is all the company that listed on Indonesia Stock Exchange in 2018 that consist of 525 companies. Sample determined using purposive sampling method with 55 company as final sample. Indicator that proxy the factor will be tested first using Confirmatory Factor Analysis. This research using Multiple Linier Regression to test the hypothesis. The result of this research show that company size, leverage, and industry type have positif impact to business risk disclosure. Diversification and profitability don’t have significan impact to business risk disclosure. Researcher expect the result of this research contributing as a newer literature as an empirical study related to business risk disclosure and can be reference for companies for make a proper business risk disclosure.
PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE Desi Kusuma Dewi; Naniek Noviari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.462 KB) | DOI: 10.24843/EEB.2021.v10.i09.p06

Abstract

Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.
PENGARUH E-WOM DI MEDIA SOSIAL YOUTUBE TERHADAP PURCHASE INTENTION (MINAT BELI) PADA BRAND SMARTPHONE SAMSUNG Ketut Dewi Kurnia Sari; Osa Omar Sharif
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.929 KB) | DOI: 10.24843/EEB.2021.v10.i09.p02

Abstract

This study aims to determine how the influence of the Electronic Word of Mouth (eWOM) on social media YouTube on Purchase Intention on Samsung smartphones in Bandung with the presence of a mediator from Brand Attitude. The research method used is a quantitative method with descriptive research objectives, the type of research is causal, the technique used in this study is non-probability sampling, data collection methods with cross sectional. In this study, the population used in this study were smartphone users in Bandung. The population in this study were smartphone users in Bandung who used social media Youtube. The sampling technique used the Cochran formula so that a minimum sample size of 385 respondents was determined and in the study the valid respondents were 400 respondents. The data analysis technique is a multivariate technique using the Structural Equation Modeling (SEM) method. For data analysis using the AMOS 24 application. The findings of this study indicate that there is no effect of eWOM Samsung smartphones on Purchase Intention and the influence of eWOM on the Brand Attitude of Samsung brand smartphones on Youtube social media
PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR Ni Putu Via Rista; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.651 KB) | DOI: 10.24843/EEB.2021.v10.i09.p07

Abstract

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGANGGURAN DI KABUPATEN/KOTA WILAYAH SARBAGITA Putu Nanda Haribawani; Ida Ayu Nyoman Saskara
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.403 KB) | DOI: 10.24843/EEB.2021.v10.i09.p03

Abstract

This study aims to analyze the effect of investment, minimum wages, contribution of the tertiary sector, and economic growth simultaneously and partially on the level of open unemployment in the Regency / City of the Sarbagita Region. This study uses panel data, namely a combination of time series data (2011-2019) and cross section (four districts / cities in the Sarbagita area) with a total of 36 observations. The data collection method is done through observation with secondary data. The analysis technique used in this research is multiple linear regression analysis. The results showed that investment, minimum wages, contribution of the tertiary sector, and economic growth simultaneously had a significant effect on the level of open unemployment in the district / city of the Sarbagita region. Partially, investment has a positive effect and minimum wages have a negative and significant effect on the open unemployment rate in the Regency / City of the Sarbagita Region, while the contribution of the tertiary sector and economic growth does not have a significant effect on the level of open unemployment in the Regency / City of the Sarbagita Region with the coefficient of the tertiary sector contribution positive direction and negative economic growth.

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