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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Matrik: Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan E-Jurnal Akuntansi Universitas Udayana MIX : Jurnal Ilmiah Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi, Perpajakan dan Auditing
I Gusti Ketut Agung Ulupui
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur I Gusti Ketut Agung Ulupui; Argie Destri Rahmani; Dwi Handarini; Hafifah Nasution
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.84

Abstract

This study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK 69. This study analyzed the implementation of PSAK 69 in agricultural companies listed on the Indonesia Stock Exchange in 2017-2018. The data analysis technique used in this study is an interactive model analysis technique namely to know the difference in accounting treatment for biological assets based on PSAK 16 and PSAK 69 in 15 agricultural companies. The are three aspects in compared; first on the recognition aspect, based on PSAK 16, agricultural companies recognize plantation crops as assets and do not recognize agricultural products as biological assets. Meanwhile, PSAK 69 measures the biological assets of agricultural companies using fair value less costs to sell and biological assets are not depreciated. Based on PSAK 16, agricultural companies disclose matters related to depreciation.Meanwhile, based on PSAK 69, agricultural companies disclose descriptions of biological asset groups and the value of gain/ losses arising from the use of fair value. Based on the results of the analysis 3 of 15 agricultural companies listed on the Indonesia Stock Exchange in the period 2018 has implemented PSAK 69 as much as 100%, the rest apply PSAK 69 as much as 50% to 94%.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA LINGKUNGAN BERBASIS PROPER PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Candra Widi Sari; I Gusti Ketut Agung Ulupui
Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.07 KB)

Abstract

ABSTRACTThis study was an associative study aimed to find the influence of company’s characteristics such as profile, size, leverage, profitability, and growth on PROPER-based environmental performance. The research object was the PROPER-based environmental performance for period 2010-2012. The samples used were 18 companies with 54 financial statements. Samples were taken by purposive sampling method. Data collection techniques was using documentation. The analysis technique used was multiple linear regression. Based on the results of the analysis, it was found that profile, leverage, profitability and growth had no effect on the PROPER-based environmental performance. While size had a positive effect on the PROPER-based environmental performance.Keywords: company’s characteristics, environmental performance, PROPER
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RISIKO BISNIS PADA SRUKTUR MODAL PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Mufidah .; I Gusti Ketut Agung Ulupui; Rida Prihatni
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 12 Nomor 2 Tahun 2018
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.486 KB) | DOI: 10.24843/MATRIK:JMBK.2018.v12.i02.p05

Abstract

ABSTRACT This study was conducted to obtain empirical evidence on the influence of profitability, liquidity, and business risk on capital structure. This research was conducted since June 2017 and used secondary data obtained from annual reports of property and real estate companies in property, real estate and construction of Indonesia Stock Exchange. The sample used in this research is 30 companies for three years, namely 2013-2015. The sample was obtained through purposive sampling technique.The analysis method used is descriptive statistical analysis, analysis of classical assumption test, and multiple linear regression analysis. The result of this research is liquidity has significant negative effect to capital structure, while profitability and business risk have no significant effect to capital structure. Keywords: Profitability, Liquidity, Business Risk, Capital Structure
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN PADA EARNINGS MANAGEMENT Lindira Sukma Dewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 8 No 1 (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

ABSTRAK Tujuan penelitian ini untuk mendapatkan bukti empiris pengaruh pajak penghasilan serta aset perusahaan pada earnings management. Dari metode purposive sampling terpilih sebanyak 30 perusahaan sektor barang konsumsi sebagai sampel penelitian. Hasil regresi linear berganda menunjukkan pajak penghasilan berpengaruh negatif pada manajemen laba, dimana pajak bukan menjadi alasan utama perusahaan melakukan tindakan manajemen laba. Ukuran perusahaan menunjukkan pengaruh positif pada manajemen laba, dimana mencerminkan besarnya perusahaan semakin memotivasi dilakukannya tindakan manajemen laba. Kata kunci: manajemen laba, pajak penghasilan, ukuran perusahaan
PENERAPAN MODEL HAZARD UNTUK MEMPREDIKSI KEBANGKRUTAN: STUDI PADA PERUSAHAAN YANG DELISTING DI BURSA EFEK INDONESIA Aulia Keiko Hubbansyah; I Gusti Ketut Agung Ulupui; Ari Purwanti
MIX: JURNAL ILMIAH MANAJEMEN Vol 7, No 1 (2017): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.796 KB)

Abstract

Abstract. The aim of this study is trying to identify a group of variables that can beused to predict firm bankruptcy. The examined variables consist of Net Income to TotalAssets (NIMTA), Total Liabilities to Market Value of Total Assets (TLMTA), Cash toMarket Value of Total Assets (CASHMTA), Relative Size (RSIZE), Excess Return(EXRET), Volatility of Return (SIGMA), Stock Price (PRICE) and Market to BookEquity (MB). By using Hazard Model as a modelling basis, the result of this studyfound there were six variables that could be used as a predictor of firm bankruptcy,including TLMTA, TLMTAsq2, TLMTAsq3, EXRET, SIGMA dan PRICE. Theevaluation of the model showed that it has a good accuracy. In accordance with modelaccuracy approaches, the level of accuracy of the model showed a range between89.36-96.51 percent; Area Under Curves (AUC) of ROC Curves reached 0.8476; andthe Brier Score showed a very low number which was 0.0309.Keywords: Model Hazard, Bankruptcy Firm.
Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Muhammad Satrio Wibisono; Nuramalia Hasanah; Hafifah Nasution; I Gusti Ketut Agung Ulupui; Indah Muliasari
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

Abstract

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.
Determinants of Pharmaceuticals Companies' Capital Structures Listed on the Indonesian Stock Exchange Silvana Syah; Adler Haymans Manurung; Agung Dharmawan Buchdadi; I Gusti Ketut Agung Ulupui; Gatot Nazir Ahmad
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4773

Abstract

Capital structure is a complex financial decision because it is related to other financial decision variables. This study aims to determine what factors affect the capital structure of pharmaceutical companies listed on the IDX in 2016-2021. The population in this research is all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016-to 2021. The sample was selected using the purposive sampling method and obtained a sample of 10 pharmaceutical companies. The data source is secondary data from the website (www.IDX.co.id). This study uses panel regression analysis. Company Growth, Tangibility, and Firm Size are three variables that have a significant effect on capital structure. Liquidity, NDTS and profitability had no effect on capital structure. As a result, this variable does not need to be used as a proxy for investment considerations, particularly in the pharmaceutical sector.
Influence of Profitability, Leverage, and Environmental Costs On Environmental Performance Imanuel Wihandoko; Adam Zakaria; I Gusti Ketut Agung Ulupui
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.08

Abstract

This study intends to determine the impact of profitability, leverage, and environmental costs on environmental performance. Profitability is proxied by the ratio of net income to total assets, leverage is proxied by the ratio of debt to equity. The population of this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) and PROPER witha period of 2017-2020. The method of determining the sample used the principle of purposive sampling and obtained a sample of thirteen companies so that the total observations were fifty-two. Eviews 8 software is used in the study of the evidence for presumption testing by utilizing the panel regression analysis. The research results show that profitability, leverage, and environmental costs have a negative and insignificant effect on environmental performance.
Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi Shifa Aurillya; I Gusti Ketut Agung Ulupui; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.07

Abstract

Penelitian ini dilakukan untuk mengetahui dan memberikan bukti empiris pengaruh Growth Opportunities (X1), Intensitas Modal (X3), dan Debt Covenant(X3) terhadap Konservatisme Akuntansi (Y). Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan. Unit analisis pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive samplingyang menghasilkan 45 perusahaan dengan total observasi sebanyak 180 sampel. Teknik analisis data pada penelitian ini adalah regresi data panel. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Econometric Views12 (EViews 12). Penelitian ini memperoleh hasil sebagai berikut: (a) growth opportunities tidak berpengaruh terhadap konservatisme akuntansi, (b) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, dan (c) debt covenant tidak berpengaruh terhadap konservatisme akuntansi.
Implementasi SAK EMKM Dalam Meningkatkan Akuntabilitas Laporan Keuangan : Studi Kasus UMKM MAWAR Rifda Adila; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.01

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) bertujuan untuk memudahkan pengelola UMKM dalam menyajikan laporan keuangan. Tujuan utama dari penelitian ini adalah menetahui penyajian laporan keuangan yang dilakukan pengelola UMKM MAWAR Jenis penelitian ini penelitian kualitatif. Untuk mendapatkan data, peneliti melakukan wawancara mendalam dan melakukan obsevasi patisipatif. Hasil penelitian menunjukkan bahwa Laporan Keuangan UMKM MAWAR belum disusun seperti acuan yang ditetapkan SAK EMKM. Peneliti membuat hasil laporan keuangan yang penyajiannya sesuai dengan SAK EMKM yaitu Laporan Posisi Keuangan, Laporan Laba Rugi dan Catatan atas Laporan Keuangan (CaLK). Kemudian peneliti memberikan edukasi terkait penyusunan laporan keuangan yang mengacu pada SAK EMKM kepada pengelola UMKM dan memotivasi pengelola untuk mulai menerapkan SAK EMKM. Kini, pengelola UMKM MAWAR sudah mulai menerapkan SAK EMKM.
Co-Authors ACHMAD FAUZI Adler Haymans Manurung Agung Dharmawan Buchdadi Argie Destri Rahmani Ari Purwanti Aulia Keiko Hubbansyah Candra Widi Sari CHOIRUL ANWAR Daffa Putra Kedua Sumitro Dwi Handarini Dwi Kismayanti Respati Etty Gurendrawati Farhan Fahrezi Gatot Nazir Ahmad Gatot Nazir Ahmad Hera Khairunnisa Iffat Fakhriyyah As’ad Imanuel Wihandoko Indah Muliasari Karina Suwarni Lindira Sukma Dewi Mufidah . Muhammad Satrio Wibisono Muhammad Zulfikar Nasution, Hafifah Nuramalia Hasanah Nuramalia Hasanah Oktavia Ayu Wiyanti Praisy Gratia Sulangi Putri Pratiwi Rida Prihatni Rifda Adila Shifa Aurillya Silvana Syah Tri Hesti Utaminingtyas Widia Aryni Zakaria, Adam