Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Accounting Profession Journal (APAJI) Widyagama National Conference on Economics and Business (WNCEB) International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi
Ni Luh Gde Novitasari
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wiwin Leony Bidari; Putu Kepramareni; Ni Luh Gde Novitasari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.32

Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
APA SAJA YANG MEMPENGARUHI KINERJA AUDITOR PADA KAP DI BALI Ni Made Arik Julianti; Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.736 KB) | DOI: 10.31328/wnceb.v2i1.3196

Abstract

Abstrak Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan Faktor-Faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh profesionalisme auditor, independensi auditor, etika profesi, motivasi auditor dan kepuasaan kerja terhadap kinerja auditor pada Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Di Bali. Dalam penelitian terdapat sebanyak 65 responden pada 13 Kantor Akuntan Publik di Bali. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode nonprobability sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa profesionalisme auditor, etika profesi dan motivasi berpengaruh positif terhadap kinerja auditor. Sedangkan independensi dan kepuasan kerja tidak berpengaruh terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap kinerja auditor, seperti pengalaman kerja.Kata kunci: Profesionalisme, Independensi, Etika Profesi, Motivasi, Kepuasaan Kerja dan Kinerja Auditor.AbstractThe ability of an auditor to produce findings or results of examinations that he conducts is the performance of an auditor. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of auditor professionalism, auditor independence, professional ethics, auditor motivation and work satisfaction on auditor performance at the Public Accounting Firm in Bali.The population in this study is an auditor who works at the Public Accounting Firm in Bali. In the study there were as many as 65 respondents at 13 Public Accounting Firms in Bali. The sampling technique in this study is using nonprobability sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the professionalism of the auditor, professional ethics and motivation positively affect the performance of the auditor. While independence and job satisfaction have no effect on the performance of the auditor. Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.                                                                              Keywords: Professionalism, Independence, Professional Ethics, Motivation, Work Satisfaction and Auditor Performance.
The Effect of Debt Policy, Dividend Policy, Investment Decisions and Corporate Size on Corporate Value Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.445 KB) | DOI: 10.32535/ijafap.v5i3.1886

Abstract

Business development in the era of globalization requires all types and sectors of businesses to compete for survival. A company must implement a strategy that can improve its performance to achieve its goals. A company's value deals with the price a potential buyer would pay when the company is sold. This recent paper examines the impacts of debt policy, dividend policy, investment decisions, and corporate size on the values of IDX-listed manufacturing companies of 2018-2020. We purposively selected 69 manufacturing companies and conducted 207 observations. Research data were analyzed by a multiple linear regression test. The results suggest that debt policy, investment decisions, and company size has a partial effect on firm value. Also, dividend policy has no partial effect on company value. Keywords: Company Size, Debt Policy, Dividend Policy, Firm Value, Investment Decision.
IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Ni Wayan Mita Purnama Sari
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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

Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan Ni Kadek Siska Trisnawati; Ni Luh Putu Sandrya Dewi; Ni Luh Gde Novitasari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6886

Abstract

This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.
Co-Authors Ni Kadek Siska Trisnawati Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Made Arik Julianti Ni Wayan Mita Purnama Sari Putu Kepramareni Wiwin Leony Bidari