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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Bisma: Jurnal Manajemen Parta: Jurnal Pengabdian Kepada Masyarakat JRABA Jurnal Akses Dharma Jnana
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha

 1 
Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Parwati, Ni Kadek Ayu Yusi; Dewi, Luh Gede Kusuma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35402

Abstract

This observe goals to describe the effect of gender range, institutional ownership, profitability, and leverage on CSR disclosure in mining businesses listed at the Indonesia stock alternate for the 2015-2019 period. The sort of studies used on this study is quantitative, with statistics in the form of numbers. assets of data used on this observe have been acquired from annual reports posted with the aid of mining organizations on the Indonesia stock change website. the total populace in this have a look at amounted to 44 mining companies indexed at the IDX. The pattern in this study amounted to 85 devices of information evaluation, with the sampling technique the use of purposive sampling accompanied via numerous criteria. In reading the records, the method used is a couple of linear regression analysis that's processed with the assist of SPSS version 21 software program. The consequences of the examine state that gender variety, institutional possession, and profitability in part have a high-quality influence at the disclosure of social obligation or CSR. whilst the leverage variable has a poor impact on the disclosure of social obligation or CSR. 
Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Corporate Financial Performance Terhadap Nilai Perusahan Hemayani, Ni Made Indah; Dewi, Luh Gede Kusuma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34614

Abstract

This study aimed to determine the effect on good corporate governance, corporate social responsibility, corporate financial performance on firm value. The type of research is quantitative research. The research was used secondary data from the Indonesia Stock Exchange. The population of this research is miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019 totaling 44 companies. The sampling technique used purposive sampling. Dependent variable of this research is firm value as measured by Tobin’s Q. Independent variable of this research is good corporate governance which is proxied by corporate secretary, audit committee, and remuneration committee, corporate social responsibility, and corporate financial performance which is proxied by return on assets (ROA). The results of this study showed that (1) corporate secretary had effect on firm value, (2) audit committee had effect on firm value, (3) remuneration committee had effect on firm value, (4) corporate social responsibility had effect on firm value, and return on assets had effect on firm value on miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019.
Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Corporate Financial Performance Terhadap Nilai Perusahan Ni Made Indah Hemayani; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34614

Abstract

This study aimed to determine the effect on good corporate governance, corporate social responsibility, corporate financial performance on firm value. The type of research is quantitative research. The research was used secondary data from the Indonesia Stock Exchange. The population of this research is miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019 totaling 44 companies. The sampling technique used purposive sampling. Dependent variable of this research is firm value as measured by Tobin’s Q. Independent variable of this research is good corporate governance which is proxied by corporate secretary, audit committee, and remuneration committee, corporate social responsibility, and corporate financial performance which is proxied by return on assets (ROA). The results of this study showed that (1) corporate secretary had effect on firm value, (2) audit committee had effect on firm value, (3) remuneration committee had effect on firm value, (4) corporate social responsibility had effect on firm value, and return on assets had effect on firm value on miscellaneous industry sector companies listed on the Indonesia Stock Exchange in 2015-2019.
Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Ni Kadek Ayu Yusi Parwati; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35402

Abstract

This observe goals to describe the effect of gender range, institutional ownership, profitability, and leverage on CSR disclosure in mining businesses listed at the Indonesia stock alternate for the 2015-2019 period. The sort of studies used on this study is quantitative, with statistics in the form of numbers. assets of data used on this observe have been acquired from annual reports posted with the aid of mining organizations on the Indonesia stock change website. the total populace in this have a look at amounted to 44 mining companies indexed at the IDX. The pattern in this study amounted to 85 devices of information evaluation, with the sampling technique the use of purposive sampling accompanied via numerous criteria. In reading the records, the method used is a couple of linear regression analysis that's processed with the assist of SPSS version 21 software program. The consequences of the examine state that gender variety, institutional possession, and profitability in part have a high-quality influence at the disclosure of social obligation or CSR. whilst the leverage variable has a poor impact on the disclosure of social obligation or CSR. 
Pengaruh Transparansi Dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah Buleleng Novita Sri Rahayu; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan  untuk mengetahui pengaruh transparansi dan pengawasan keuangan daerah terhadap kualitas laporan keuangan daerah buleleng (Studi Kasus Di UPTD BPKPD PAD Kabupaten Buleleng). Populasi penelitian ini adalah seluruh pegawai yang bekerja di UPTD PAD sejumlah 94 orang, teknik sampel yang digunakan yaitu  purposive sampling. Jumlah sampel dalam penelitian ini yaitu 76 responden. Teknik analisis data dalam penelitian ini adalah kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa (1) Transparansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, (2) Pengawasan Keuangan Daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hasil ini tentu mendukung teori-teori dari literatur-literatur yang telah dipaparkan sebelumnya yang berkaitan dengan transparansi. Hasil dari penelitian ini juga sejalan dengan hasil dari penelitian Putra (2017). Dimana Transparansi berpengaruh positif terhadap kualitas laporan keuangan daerah. Artinya jika dalam transparansi pengelolaan nya baik, maka akan baik pula kualitas laporan keuangan suatu SKPD. Kata kunci : Transparansi, Pengawasan Keuangan, Kualitas Laporan Keuangan
Perbandingan Tingkat Likuiditas Sebelum Dan Sesudah Diterapkan Kebijakan Restrukturisasi Kredit (Studi Pada BPR Sekabupaten Gianyar) Gusti Ayu Yuni Astari; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.37190

Abstract

The purpose of this study is to verify the differences in the average liquidity level of Regular Banks as measured by Cash Ratio and Loan to Asset Ratio. To know the changes that have occurred before and after the implementation of the credit restructuring policy at the Rural Bank in Gianyar district registered with the OJK. There are 25 Rural Banks in Gianyar Regency registered with the OJK. The data used is secondary data in the form of financial statements in the third quarter of 2019 before the policy, and the third quarter of 2020 is after the policy. Based on the results of the hypothesis test by using Paired Sample t-Test. Shows the results in the period before and after the implementation of the credit restructuring policy was applied. A variable liquidity ratio experienced significant average changes, the variable is Cash Ratio. While the other variable has been researching, such as the Loan to Asset Ratio did not significant changes in average between before and after credit restructuringat the Rural bank. Keywords : Debt Restructuring, Cash Ratio, Loan to Aset Ratio, Rural Bank.
Pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap Terhadap Tax Avoidance Pada Perusahaan Manufaktur di BEI Made Dinda Mariadi; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.35910

Abstract

Perusahaan berusaha untuk menekan biaya pajaknya untuk mendapatkan keuntungan yang lebih besar. Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Profitabilitas, dan Intensitas Aset Tetap terhadap Tax Avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan yang dipublikasikan di www.idx.co.id. Populasinya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada 2017-2019 sebanyak 167 perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sampel yang memenuhi kriteria dalam penelitian ini yaitu 38 perusahaan. Teknik analisis data adalah analisis regresi berganda dengan menggunakan SPSS 20.0 for windows. Tingkat signifikansi dalam metode penguian hipotesis sebesar 5%. Hasil penelitian menunjukkan bahwa 1) Leverage berpengaruh positif terhadap Tax Avoidance, 2) Profitabilitas berpengaruh positif terhadap Tax Avoidance. 3) Intensitas Aset Tetap berpengaruh positif terhadap Tax Avoidance.
Pengaruh Strategi Dollar Cost Averaging, Persepsi Risiko, dan Bandwagon Effect terhadap Minat Berinvestasi Saham pada Mahasiswa S1 Akuntansi Undiksha Rizki Hidayahti Santoso; Luh Gede Kusuma Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.37300

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh strategi dollar cost averaging (DCA), persepsi risiko, dan bandwagon effect terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Universias Pendidikan Ganesha. Penelitian menggunakan metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner online yang diukur dengan skala likert. Sampel yang digunakan dalam penelitian ini adalah sebanyak 251 responden. Data penelitian ini dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS 25.Hasil penelitian ini menyatakan bahwa (1) variabel strategi DCA berpengaruh positif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha, (2) persepsi risiko berpengaruh negatif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha, (3) bandwagon effect berpengaruh positif dan signifikan terhadap minat berinvestasi saham pada mahasiswa S1 Akuntansi Undiksha.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Astawa, I Gede Putu Banu Bhisma Putra Wasuka Dewi, Putu Eka Dianita Marvilianti Edy Sujana Febry Sugiantara Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Gusti Ngurah Pradnyana Putra I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Hery Putra Pratama I Putu Julianto Kadek Bagus Devana Arta Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Putri Trisnayanti Komang Yogiswara Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Ary Meitriana Made Dinda Mariadi Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Komang Purwaningsih Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Parwati, Ni Kadek Ayu Yusi Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sayu Anggi Safitri Sunitha Devi Umbu Joka Wati, Luh Putu Erlina Ariya