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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
AGUS INDRA TENAYA
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Economics, Econometrics & Finance

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DECISION USEFULNESS: TRADE-OFF ANTARA RELIABILITY DAN RELEVANCE AGUS INDRA TENAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
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 (72.829 KB)

Abstract

The purpose of this article is to search for trade-off solution betweenreliability and relevance. Approach that can be used to have more reliable andrelevant financial statement is decision usefulness. This approach suggests thatfinancial statement must be useful to become a base of investors’ decision making.The change function of financial statement from just a tool of responsibility tobecome a tool of decision making has caused historical cost-based financialstatement could not be used to predict future value of a firm. This problem couldbe solved by presenting full disclosure of financial statement. Discussion sessionshows that full disclosure results in more useful and reliable accountinginformation to be used in decision making process of various users.
UPAYA MENGHADAPI PERUBAHAN LINGKUNGAN STRATEGIS DENGAN MEMBANGUN DAN MERAIH COMPETITIVE ADVANTAGE MELAUI VALUE CHAIN ANALYSIS DAN KEMITRAAN ANDI MIRDAH; AGUS INDRA TENAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
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 (386.219 KB)

Abstract

The success of an organization to operate in a complex and tight competition is verymuch determined by several factors. Global business changes phenomena havedemanded the companies to be more critical. Only those having global competitiveadvantage would sustain and develop. To identify sources of and potentialcompetitive advantage, an organization would need value chain concept as ananalytical tool. According to the concept, a company needs to develop partnershiprelation in the whole activities from beginning till ending. This article reviews howcompanies manage their strategic activities using value chain analysis and howthis concept would be developed in the partnership relation.
Profitabilitas Memoderasi Pengaruh Corporate Social Responsibility dan Good Corporate Governance Pada Nilai Perusahaan I Dewa Agung Ade Krisna Dinata; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 24 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p18

Abstract

Corporate Social Responsibilty merupakan wujud usaha dalam memaksimalkan dampak positif operasi perusahaan, hal ini berdampak pada stakeholder baik secara ekonomi, social, maupun lingkungan. Good Corporate Governance merupakan perlindungan efektif untuk mencegah adanya permasalahan agensi. Usaha dan perlindungan yang dilakukan tersebut merupakan sinyal informasi yang ditujukan kepada investor dalam pengambilan keputusan terkait dengan perusahaan. Tujuan dilakukannya penelitian ini yaitu, untuk mendapatkan bukti empiris pengaruh Corporate Sosial Responsibilty dan Good Corporate Governance pada nilai perusahaan, serta untuk dapat mengetahui profitabilitas sebagai variabel moderasi pengaruh Corporate Sosial Responsibilty dan Good Corporate Governance pada senjangan anggaran. Penelitian ini dilakukan pada 8 perusahaan yang mengikuti pemeringkatan CGPI dalam kurun waktu empat tahun. Menggunakan Moderated Regression Analysis (MRA) . Hasil dari penelitian ini menyatakan bahwa Corporate Sosial Responsibilty dan Good Corporate Governance berpengaruh positif pada nilai perusahaan, profitabilitas dapat memoderasi pengaruh Corporate Sosial Responsibilty dan Good Corporate Governance pada nilai perusahaan. Kata kunci: Corporate social responsibility, good corporate governance, nilai perusahaan, profitabilitas.
Co-Authors Andi Mirdah I Dewa Agung Ade Krisna Dinata