Articles
<![CDATA[Conceptualising Stakeholder Engagement in Sustainability Reporting ]]>
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2022.v17.i01.p01
<![CDATA[A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability. Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory]]>
<![CDATA[VARIABEL-VARIABEL YANG MEMPENGARUHI TOBIN’S Q BROKERAGE HOUSE DI INDONESIA ]]>
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini bertujuan mengetahui variabel-variabel yang mempengaruhi Tobin’s Q sebagai proksi market power brokerage house yang terdaftar di Bursa Efek Indonesia dengan cara melakukan pemodelan ekonometrika sampai memperoleh model yang BLUE (Best Linear Unbiased Estimators) berdasarkan data cross-sectional tahun 2007, 2008, 2009, dan data panel untuk melihat konsistensinya. Model yang BLUE ternyata tidak konsisten untuk setiap data tersebut tetapi terdapat sejumlah temuan menarik, antara lain investor individual berkontribusi lebih besar terhadap market power brokerage house, risiko finansial yang dihadapi brokerage house ternyata menyebabkan penurunan market power, dan market power brokerage house ternyata semakin menurun seiring dengan bertambahnya total aset yang dikelola manajer investasi. Kata kunci : BLUE, brokerage house, Tobin’s Q]]>
<![CDATA[PEMODELAN EKONOMETRIKA AGRESIVITAS PEMBERIAN KREDIT DI BANK PERKREDITAN RAKYAT ]]>
<![CDATA[Putu Agus Ardiana]]>;
<![CDATA[Ni Putu Indah Purnama Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This paper aims to investigate independent variables affecting loanaggressiveness of rural banks proxied by the growth of loan through aneconometric modeling. We initially identified 13 variables affecting the ratio butwe then dropped a number of independent variables insignificantly affecting thedependent variabel. Conducting 13 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting loan aggressiveness of rural banks are thegrowth of third-party deposits and Return on Assets (ROA).]]>
<![CDATA[PENGARUH VARIABEL ASET LANCAR, DEBT TO TOTAL ASSETS, UMUR, DAN JUMLAH ANGGOTA TERHADAP RENTABILITAS EKONOMI DI KOPERASI SIMPAN PINJAM DAN KOPERASI KREDIT DI KECAMATAN BULELENG, KABUPATEN BULELENG: SEBUAH PEMODELAN EKONOMETRIKA ]]>
<![CDATA[Putu Agus Ardiana]]>;
<![CDATA[Luh Kartini Eka Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This paper aims to investigate independent variables affecting profitabilityof cooperatives in Buleleng, Bali proxied by a ratio of earnings and total assetsthrough an econometric modeling. We initially identified 18 variables affectingthe ratio but we then dropped a number of independent variables insignificantlyaffecting the ratio. Conducting 15 modelling, the last econometric model is aBLUE (Best Linear Unbiased Estimators) model implying that the model has noclassical assumptions problems at all. The BLUE model suggests thatindependent variables affecting profitability of cooperatives in Buleleng, Bali arecurrent assets, debt to total assets, age, and the number of member ofcooperatives.]]>
<![CDATA[PERSEPSI PEDAGANG DI PASAR AGUNG DENPASAR TENTANG PROGRAM PEMBERDAYAAN MANAJEMEN PASAR PERCONTOHAN ]]>
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Abstract: The Perception of Traders at Pasar Agung Denpasar about Pilot Market Empowerment Management Program. Traditional markets have been facing great pressures from the modern ones. In order to create competitive advantages of traditional markets, the Ministry of Trade of the Republic of Indonesia has executed a program empowering traditional markets both phisically and non-phisically. The program has been running for about one year out of three years in total. Pasar Agung is one of the traditional markets chosen for this pilot project. So far, phisical empowerment has been completed but the non-phisical one has not started yet. This research aims to investigate whether or not the program has been successfully creating Pasar Agung’s competitive advantages based on the sellers’ perception. Having surveyed the population of sellers in Pasar Agung of 337 sellers, this research finds that majority of them respond positively the phisical empowerment but the reverse exists in the non-phisical one, especially in empowering managerial skills for Pasar Agung’s management team as well as empowering economic condidition of the sellers. This research suggests the Ministry of Trade to continue this empowerment to create competitive advantages of traditional markets and improve the economic wealth of sellers and the society as a whole. Abstrak: Persepsi Pedagang di Pasar Agung Denpasar Tentang Program Pemberdayaan Manajemen Pasar Percontohan. Pasar tradisional telah menghadapi tekanan yang luar biasa dari pasar modern. Dalam rangka meciptakan keunggulan bersaing pasar tradisional, Kementerian Perdagangan Republik Indonesia telah menjalankan program pemberdayaan pasar tradisional baik secara fisik maupun non-fisik. Program tersebut telah berjalan sekitar satu tahun dari total tiga tahun yang dijadwalkan. Pasar Agung adalah salah satu pasar tradisional yang terpilih dalam proyek percontohan ini. Sejauh ini, pemberdayaan fisik telah dilaksanakan tetapi pemberdayaan non-fisik belum dilaksanakan. Penelitian ini bertujuan mengetahui keberhasilan program ini dalam menciptakan keunggulan bersaing Pasar Agung berdasarkan persepsi pedagang. Setelah mensurvey 337 populasi pedagang di Pasar Agung, penelitian ini menemukan bahwa mayoritas pedagang merespon pemberdayaan fisik secara positif tetapi tidak untuk pemberdayaan non-fisik terutama tentang pemberdayaan keterampilan manajerial untuk pengelola Pasar Agung dan pemberdayaan kondisi ekonomi untuk pedagang. Penelitian ini menyarankan Kementerian Perdagangan untuk melanjutkan pemberdayaan ini dalam rangka menciptakan keunggulan bersaing pasar tradisional serta meningkatkan kesejahteraan pedagang dan masyarakat secara keseluruhan. Kata Kunci: Pasar tradisional, pemberdayaan fisik dan non-fisik, keunggulan bersaing, dan persepsi pedagang]]>
<![CDATA[ECONOMETRIC MODEL OF FIRM’S VALUE IN LIQUID MARKET: CASE OF INDONESIA ]]>
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 6 Nomor 2 Tahun 2012 ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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<![CDATA[The research aims to investigate variables affecting Tobin’s Q which represents the value of public companies listed on LQ45 Index on the Indonesia Stock Exchange by developing a BLUE(Best Linear UnbiasedEstimators) econometric model for cross-sectional data of 2007, 2008, and 2009 as well as panel data. The models vary across different data but there are important findings to note. Public companies listed on LQ45 Index have experienced overliquidity problem during the period of observation leading to a decline in firm’s value. In addition, those public companies have low financial risk so they have chance to increase their debts especially long-term debts.]]>
<![CDATA[ANALISIS THE MONDAY EFFECT DI BURSA EFEK INDONESIA ]]>
<![CDATA[I Ketut Teguh Dharma Putra]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[Seasonal anomaly on the stock market are found in studies in various countries, Monday Effect is one such phenomenon. Researchers are encouraged to conduct research in the Indonesia Stock Exchange regarding the phenomenon Monday Effect because the diversity of the results of previous studies. Regression analysis was used as an approach to test the hypothesis. Daily return period 2007-2013 is the data used in the study. Effect Monday anomaly in the Indonesia Stock Exchange was not proven during the period 2007-2013 are the conclusions of the analysis results obtained. Monday the last two weeks did not affect the negative returns on Monday and return on Friday of the previous week did not affect the return on Monday in the Indonesian Stock Exchange indicated in the results of the regression test.]]>
<![CDATA[REAKSI PASAR TERHADAP PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN WARRANT ISSUER DAN NON WARRANT ISSUER ]]>
<![CDATA[Putu Adi Susanti]]>;
<![CDATA[Pt Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[This research aims at testing the containing information within the announcement of right issue phenomenon at the companies of warrant issuer and non-warrant issuer at Indonesia Stock Exchange in the period of observation from 2008 until 2012. It used event study for the technique of analysis, one sample T-test and independent sample T-test. The result showed that the announcement of right issue phenomenon does not contain information either for the entire emiten sample or for emiten sample which announced right issue without warrant and with warrant. It also discovered that there is no return abnormal difference among the companies which announced right issue without warrant and those ones with warrant.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, PERTUMBUHAN ASET, PROFITABILITAS DAN TINGKAT LIKUIDITAS PADA STRUKTUR MODAL ]]>
<![CDATA[Ida Bagus Gede Nicko]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 3 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine empirically the effect of firm size, business risk, asset growth, profitability and liquidity on capital structure partially (Uj t). The sampling method with precision Slovin formula in this study was 5%, 300 samples obtained from 965 manufacturing companies in Indonesia Stock Exchange (IDX) the period of 2008-2012. This study used multiple linear regression analysis. Partial results of the study showed that the size of the company, growth in assets, profitability and liquidity and significant positive effect on the capital structure of the business risks, while significant negative effect on capital structure.]]>
