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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Journal of Tourism Economics and Policy Jurnal Akuntansi dan Keuangan Indonesia
I Gusti Ayu Agung Omika Dewi
Universitas Pendidikan Nasional
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia Dewi, I Gusti Ayu Agung Omika; Aldhani, Luh Gede Putu Risadhi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.33329

Abstract

This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.
Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan Gine Das Prena; Putu Purnama Dewi; Ketut Tanti Kustina; IGA Agung Omika Dewi; I Nengah Wirsa
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1961.718 KB) | DOI: 10.33510/statera.2019.1.2.32-43

Abstract

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company
Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia I Gusti Ayu Agung Omika Dewi; Ni Made Niki Premashanti
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.133-142

Abstract

Going Concern audit opinion are opinion was published by auditor to give due consideration about the ability of entity to hold on the business for the next year. The purpose of this study is to determine and analysis (1) The effect of The Public Accounting Firm’s Reputation against the giving of going concern audit opinion, (2) The effect of Existence Audit Committee against the giving of going concern audit opinion, and (3) The effect of Prior Opinion against the giving of going concern audit opinion. The sample were obtained using purposive sampling method. Sample in this study only 52 companies over five years with 260 observation data. The data analysis technice which is used in the research is logistic regression. The result of this research show (1) The Public Accounting Firm’s reputation have positive effect to the giving of going concern audit opinion, (2) The Existence Audit Committee have negative effect to the giving of going concern audit opinion, and (3) The Prior Opinion have positive effect to the giving of going concern audit opinion.
PENGARUH BUDAYA TRI HITA KARANA PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN PADA INDONESIA TOURISM DEVELOPMENT CORPORATION I Gusti Ayu Agung Omika Dewi; Ni Komang Biyantari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.274 KB) | DOI: 10.38043/jiab.v2i2.2073

Abstract

The Influence of the Culture of Tri Hita Karana on the Relationship Between Corporate Social Responsibility and Firm Value at Indonesia Tourism Development Corporation. The purpose of this study was 1. To determine the influence of Corporate Social Responsibility to Corporate Values Indonesia Tourism Development Corporation (ITDC) , 2. To know that the implementation of Tri Hita Karana Cultural influence on relations between Corporate Social Responsibility to Corporate Values   Indonesia Tourism Development Corporation ( ITDC ). In this study the authors used the GRI (Global Reporting Intiative) Generation 4 with 91 items of disclosure to assess the company's Corporate Social Responsibility . Variable Value Companies are judged on analysis Tobins'Q. Variable Tri Hita Karana is measured by using a check list contained in THK Awards Handbook, published by the Provincial Government of Bali . Data analysis techniques in this research is the analysis of MRA ( Moderated Regression Analysis ) or interaction test.The results found that 1 ) Corporate social responsibility ( CSR ) affects the value of the company Indonesia Tourism Development Corporation . 2 ) Cultural Tri Hita Karana effect on relations corporate social responsibility and the value of the Indonesia Tourism Development Corporation.Keywords: Corporate Social Responsibility, Corporate Values, Tri Hita Karana
PENGARUH UKURAN PERUSAHAAN, JUMLAH KOMISARIS INDEPENDEN DAN BIAYA CSR TERHADAP KECEPATAN PELAPORAN LAPORAN KEUANGAN PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESI Gine Das Prena; Millawati Milawati; Ketut Tanti Kustina; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.562 KB) | DOI: 10.38043/jiab.v3i1.2094

Abstract

Pengaruh ukuran perusahaan, jumlah komisaris independen dan biaya CSR terhadap kecepatan pelaporan laporan keuangan pada perusahaan otomotif dan komponen yang terdaftar di bursa efek Indonesia. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Ukuran Perusahaan, Jumlah Komisaris Independen dan Biaya Corporate Social Responsibility CSR terhadap Penyampaian Cepat Laporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Data penelitian ini menggunakan data sekunder dari laporan keuangan Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Sampel penelitian ini adalah 12 perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Kata Kunci: Ukuran Perusahaan, Jumlah Komisaris Independen, Biaya Corporate Social Responsibility (CSR) dan Kecepatan Pelaporan Laporan
PENGARUH IMPLEMENTASI GOOD PUBLIC GOVERNANCE DAN INTEGRITAS SISTEM PELAYANAN UNGGULAN TERPADU (SIPUTU) TERHADAP KINERJA KEPOLISIAN RESOR KARANGASEM I Gusti Ngurah Agung Ade Panji Anom; I Gusti Ayu Agung Omika Dewi; Ni Luh Rika Suardani
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.468 KB) | DOI: 10.38043/jiab.v3i2.2140

Abstract

Pengaruh Implementasi Good Public Governance dan Integritas Sistem Pelayanan Unggulan Terpadu (SIPUTU) Terhadap Kinerja Kepolisian Resor Karangasem. Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip Good Public Governance serta Integritas Sistem Pelayanan Unggulan Terpadu (SIPUTU) terhadap kinerja Kepolisian Resor Karangasem. Penelitian ini menggunakan tiga teori utama yaitu : (1) Good Public Governance yang terdiri atas lima prinsip yaitu Transparansi, Akuntabilitas, Demokrasi, Budaya Hukum, dan Fairness; (2) Integritas; serta (3) Kinerja. Data penelitian yang digunakan adalah data primer dengan teknik pengumpulan data menggunakan kuisioner dan teknik pengambilan sampel menggunakan Incidental Random Sampling. Data yang diperoleh kemudian diolah dan dianalisis menggunakan Regresi Linier Berganda. Hasil analisis data menemukan bahwa: (1) Akuntabilitas, Budaya Hukum, Fairness dan Integritas berpengaruh positif terhadap Kinerja Kepolisian Resor Karangasem; (2) Transparansi dan Demokrasi tidak berpengaruh terhadap Kinerja Kepolisian Resor Karangasem. Hasil penelitian ini menunjukkan bahwa  Kinerja Kepolisian Resor Karangasem sudah dinilai baik karena telah didukung oleh implementasi dari prinsip-prinsip Good Public Governance serta integritas dari Sistem Pelayanan Unggulan Terpadu (SIPUTU). Namun untuk prinsip Transparansi (Keterbukaan) dan Demokrasi (partisipasi masyarakat) harus lebih ditingkatkan dalam penerapannya agar dapat lebih meningkatkan Kinerja Kepolisian Resor Karangasem, terutama dalam hal memberikan pelayanan publik kepada masyarakat.Kata Kunci: Good public governance, integritas, kinerja
PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Made Dwi Ratna Sari; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.221 KB) | DOI: 10.38043/jiab.v4i1.2144

Abstract

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee
PENGARUH SHARIAH GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KUALITAS TATA KELOLA PERBANKAN SYARIAH Andika Rendra Bimantara; I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.423 KB) | DOI: 10.38043/jiab.v4i1.2150

Abstract

The Infuence of Shariah Governance and Islamic Social Reporting on the Quality of Syariah Banking Governance.This study aims to determine whether shariah governance and islamic social reporting affect the quality of islamic banking governance in Indonesia. Data were collected using documentation method. The population used in this study was all Islamic banking listed in the Directory of Bank Indonesia. Purposive sampling method was applied to determine the sample. The analytical method used is quantitative analysis, namely multiple linear regression analysis using SPSS test. The results of the F test show that shariah governance and islamic social reporting influence the quality of islamic banking governance. While the results of the t test show that 1) shariah governance influences the quality of sharia banking governance 2) islamic social reporting influences the quality of sharia banking governance. The coefficient of determination () is 0.672, which means that the influence of the independent variables on the dependent variable is 67.2%. Whereas 32.8% is explained by other factors not tested in this study.Keywords: shariah governance, islamic social reporting, quality of islamic banking governance, self assessment
ANALISIS ABNORMAL RETURN , TRADING VOLUME ACTIVITY DAN FOREIGN CAPITAL INFLOW SEBELUM DAN SESUDAH PEMILIHAN PRESIDEN DAN PEMILIHAN LEGISLATIF TAHUN 2019 (STUDI PADA PERUSAHAAN ANGGOTA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA) I Gusti Ayu Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (987.055 KB) | DOI: 10.38043/jiab.v4i2.2327

Abstract

Analisis Abnornal Return, Trading Volume Activity dan Foreign Capital Inflow Sebelum dan Sesudah Pemilihan Presiden dan Pemilihan Legislatif Tahun 2019 (Studi pada Perusahaan Anggota Indeks Kompas 100 di Bursa Efek Indonesia)Penelitian ini bertujuan untuk mengetahui adanya perbedaan abnormal return, trading volume activity, dan foreign capital inflow sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 pada perusahaan anggota indeks Kompas 100 di Bursa Efek Indonesia. Penelitian ini merupakan event study yang menggunakan Signaling Theory sebagai upaya untuk menjelaskan reaksi pasar terhadap event pemilihan presiden dan pemilihan legislatif tahun 2019 (election day). Data penelitian yang digunakan adalah data sekunder dengan teknik pengumpulan data menggunakan studi dokumentasi, dan teknik pengambilan sampel menggunakan Purposive Sampling. Data yang diperoleh kemudian diolah dan dianalisis menggunakan uji beda T-Test (Wilcoxon Signed Rank Test). Hasil analisis data menemukan bahwa: (1) Abnormal Return sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 menunjukkan perbedaan yang signifikan; dimana sesudah election day Abnormal Return mengalami peningkatan ke arah positif dibandingkan sebelum election day; (2) Trading Volume Activity sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 tidak menunjukkan perbedaan yang signifikan, dimana sebelum dan sesudah election day, Trading Volume Activity memiliki rata-rata yang sama-sama tinggi; (3) Foreign Capital Inflow sebelum dan sesudah pemilihan presiden dan pemilihan legislatif tahun 2019 menunjukkan perbedaan yang signifikan, dimana sesudah election day, Foreign Capital Inflow mengalami peningkatan dilihat dari peningkatan jumlah investor asing yang menanamkan modalnya melalui saham. Kata Kunci: Abnormal Return, Trading Volume Activity, Foreign Capital Inflow, Election Day
MOTIVASI, GENDER, SELF EFFICACY DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI UJIAN CPA TEST CENTER DI UNDIKNAS DENPASAR Agung Omika Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.419 KB) | DOI: 10.38043/jiab.v5i1.2437

Abstract

The purpose of this research is to determine the influence of career motivation, gender, self efficacy and job market considerations in the era of industrial revolution 4.0 on the interest of accounting students at Udiknas Denpasar to take the Certified Public Accountant (CPA) exam. This research use Theory of Planned Behavior that explain the relation between attitude and behavior. This study use primary data that are collected by questionnaire with incidental random sampling as the sampling technique. Data were analysed using multiple linear regression. The results are that career motivation, self efficacy and job market considerations in the industrial revolution era 4.0 had a significant effect on the interest of accounting students at Undiknas Denpasar to take the CPA exam. However, Gender did not significantly influence the interest of accounting students at Undiknas Denpasar to take the CPA exam.
Co-Authors Aldhani, Luh Gede Putu Risadhi Andika Rendra Bimantara Gine Das Prena I Gede Cahyadi Putra I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ngurah Agung Ade Panji Anom I Nengah Wirsa Krisnanda, Rama Adi Kustina, Ketut Tanti Luh Gede Putu Risadhi Aldhani Millawati Milawati Ni Komang Biyantari Ni Luh Rika Suardani Ni Made Dwi Ratna Sari Ni Made Niki Premashanti Putu Purnama Dewi Rama Adi Krisnanda Utari, I Gusti Ayu Diah