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MODERASI CORPORATE GOVERNANCE PADA HUBUNGAN EARNINGS MANAGEMENT DAN KINERJA KEUANGAN Putra, I Gede Cahyadi; Gunadi, I Gusti Ngurah Bagus
JUIMA : JURNAL ILMU MANAJEMEN Vol 8 No 1 (2018): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.697 KB) | DOI: 10.36733/juima.v8i1.47

Abstract

The purpose of this study is to test and obtain empirical evidence of influence earnings management on firm performance and corporate governance influence on earnings management relationships and firm performance. The sample in this research is 40. The analysis tool used is Moderate Regression Analysis (MRA). Based on the results of the analysis can be concluded that earnings management has a positive effect on company performance. Corporate governance has no effect on the relationship between earnings management and firm performance.
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN SUSTAINABILITY REPORT DAN REAKSI INVESTOR DI BURSA EFEK INDONESIA I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra
JUIMA : JURNAL ILMU MANAJEMEN Vol 11 No 2 (2021): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Sustainability report is a report made by the company in order to disclose to all stakeholders regarding environmental, social and good governance performance. Sustainability reports are what companies need to provide information to investors about the company's sustainability. This study aims to analyze the effect of sustainability reports on investor reactions and the role of corporate governance on the relationship between sustainability reports and investor reactions. The research was conducted for 5 years with a sample of 6 mining companies from 48 mining companies on the Indonesia Stock Exchange. Sampling using purposive sampling method and data analysis techniques with moderated regression analysis. The results show that the sustainability report has a positive effect on investor reactions and corporate governance strengthens the relationship between sustainability reports and investor reactions.
ANALISIS LINGKUNGAN PERUSAHAAN SEBAGAI PERENCANAAN STRATEGI BISNIS PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA DENPASAR Ni Putu Yeni Astiti; I Gusti Ngurah Bagus Gunadi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 2 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

The objective of strategic planning is to establish and improve the business and the company's products to achive company profit and growth target. Internal environment that can be analyzed include several things, as marketing and distribution, research and development factors and engineering, production and operation management factors, company employee resources, finance and accounting, while the external environment which has a influence on the viability of small industries, inflation, economic growth rates, political conditions, government regulations, technological developments, supplier numbers, competitive conditions and market tastes. Research data is collected by interview with related resource, which are the department of Cooperatives and SMEs of Denpasar and association of SMEs. The Department of Cooperatives and SMEs of Denpasar and the association of SMEs is selected as data resource because both are the authorities in the determination of policy, strategy development and development of SMEs. The result of SWOT analysis shows that MSMEs in Denpasar are in Quadrant IV.
PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.473 KB) | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.713 KB) | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Accounting Fraud Tendency on Village Credit Institution I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.23 KB) | DOI: 10.32535/ijafap.v2i2.538

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions
Village Credit Institutions and Their Tendency for having Accounting Fraud I Gede Cahyadi Putra; Putu Wenny Saitri; I Gusti Bagus Ngurah Gunadi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.436

Abstract

This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.
PENGARUH CORPORATE GOVERNANCE DAN RASIO UTANG TERHADAP EARNINGS MANAGEMENT I Gusti Ngurah Bagus Gunadi
Forum Manajemen Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i1.122

Abstract

Earnings management is management actions in the process of preparationof financial statements to affect the level of reported earnings. Earnings managementcan reduce the credibility of the financial statements if it is used to make decisions,because earnings management is a form of manipulation of financial statements.This study aimed to examine the effect of corporate governance and leverage toearnings management. The sample in this study were 81 companies listed on theIndonesian Stock Exchange for the period 2011-2013. Sampling using purposivesampling method. The analysis technique used in this study is factor analysis andmultiple linear regression analysis. The results showed that the variables of corporategovernance negatively affect earnings management. While the variable leverage apositive effect on earnings management.