Articles
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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.]]>
<![CDATA[PENGARUH KECUKUPAN MODAL, TINGKAT EFISIENSI, RISIKO KREDIT, DAN LIKUIDITAS PADA PROFITABILITAS LPD KABUPATEN BADUNG ]]>
<![CDATA[Made Windi Ariani]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[LPD as a driver of economic development in the traditional village environment has an important role to improve the welfare of rural communities in particular manners. The existence of LPD in Badung regency has increased. These developments must be followed by good financial performance in which the views of the ability to generate profit by LPD. Inconsistencies regarding the profitability derived from the results of previous studies, the researchers aimed to investigate the effect of capital adequacy, efficiency rate, credit and liquidity risk on profitability. The study was conducted in LPD Badung with proportional random sampling method in order to obtain a total sample of 94 units of LPD. The analysis technique used is multiple linear regression analysis. Based on the test results it can be concluded that the capital adequacy ratio (CAR) has no effect on profitability (ROA), the level of efficiency (ROA) negative effect on profitability, credit risk (NPL) negative effect on profitability (ROA), and liquidity (LDR) has positive effect on profitability.]]>
<![CDATA[PENGARUH BOARD SIZE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[A.A Pt. Agung Mirah Purnama Sari]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[ABSTRAK Harga yang bersedia dibayar oleh calon pembeli terhadap suatu perusahaan disebut nilai perusahaan. Board adalah pimpinan pada organisasi yang memiliki tanggung jawab untuk mengendalikan dan mengawasi pemakaian sumber daya agar sesuai dan sejalan dengan tujuan organisasi yang telah ditetapkan oleh organisasi. Penelitian ini dilakukan untuk mengetahui pengaruh board size terhadap nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia periode 2007 - 2011 dengan memilih jenis industri manufaktur.Teknik pengambilan sampel menggunakan metode stratified random sampling. Berdasarkan hasil analisis, ditemukan bahwa board size tetap berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur ketika sebelum dan sesudah dipertimbangkannya variabel kontrol. Kata kunci: board size, komite audit, nilai perusahaan, Â profitabilitas, usia perusahaan]]>
<![CDATA[PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN ]]>
<![CDATA[Anak Agung Istri Maharani]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Budgeting has an impact on human behavior such as the creation of budgetary slack. Budgetary slack is the difference between the stated budget and honestly the best estimate that can be predicted . The study aims to determine the effect of budget participation , information asymmetry , as well as organizational culture on budgetary slack in Badung regency Credit Unions . In order to achieve this goal of data analysis techniques used multiple linear regression , test F - test and t test. Data collection method used here is based on questionnaires, distributed to administrators , managers , and members of credit unions in Badung . Based on the results of analysis of budget participation and information asymmetry positive effect on budgetary slack in savings and credit cooperatives in Badung while organizational culture had no effect on budgetary slack in savings and credit cooperatives in Badung .]]>
<![CDATA[PENGARUH LEVERAGE, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE ]]>
<![CDATA[I Made Surya Dharma]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aimed to examine the effect of leverage, the intensity of fixed assets, the size of the company, and the political connections against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). This study was performed on companies listed in the Indonesia Stock Exchange (BEI) 2012-2014. The number of observations of 144 sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the intensity of a fixed asset leverage and negative effect on tax avoidance. This shows that the higher leverage and intensity of fixed assets will lead to reduced levels of tax avoidance. Company size has positive influence on tax avoidance. This means that the higher the size of the company, the tax avoidance measures will be high. While political connections did not affect the tax avoidance measures.]]>
<![CDATA[Pengaruh Nonmonotonic Kepemilikan Manajerial Pada Nilai Perusahaan ]]>
<![CDATA[Nurul Islamiah Ramadhoan]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 2 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aims to find out the effect of managerial ownership on firm value, low managerial ownership on firm value and high managerial ownership on firm value. This research was conductedat themanufacturing companies listed in Indonesia Stock Exchange(IDX) 2011-2013. The numberof samples taken 129 samples by purposive sampling method. Methods of data collectionis bya nonparticipantobservationmethod. The analysis techniqueusedis multiple linear regression. The result foundtheeffect of managerialownershipon firm value, low managerial ownershi pnegatively affectthe value ofthe company, andhighmanagerialownershiphas positive effecton firm value]]>
<![CDATA[MANAJAMEN LABA PADA PERISTIWA PERGANTIAN CHIEF EXECUTIVE OFFICER DI PERUSAHAAN PUBLIK SEKTOR JASA KEUANGAN DI INDONESIA ]]>
<![CDATA[Bayu Artha Wijaya]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 2 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[This study was conducted to examine the practice of profit management at moment of chief executive officer change at the finance service sector public company in Indonesia, it was used purposive sampling so that obtained 50 companies. Analysis technique have been used was multiple regression analysis and hypotesis test by using independent sample t –test. Based on the value of discretioner acrual IDA) Mofied Jones Model with significancy level of 5%. The result showed that at moment of CEO change occur the practice of earnings management that income increaseing in the end of old CEO occupation and income decreasing at begining occupation of new CEO. Change of CEO continue and non-continue have not difference on earnings management at moment of chief executive officer change at the financial service sector public company in Indonesia.]]>
<![CDATA[KANDUNGAN INFORMASI DAN PERBEDAAN ABNORMAL RETURN SEBELUM DAN SETELAH ANNUAL REPORT AWARD ]]>
<![CDATA[I G N Agung Dedy Aristiawan]]>;
<![CDATA[Putu Agus Ardiana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Annual Report Award was an event to the provision of the award to the company which has a good information transparency of the annual financial report as one of the application of the good corporate governance concept. This study aimed to determine whether there is content information of Annual Report Award (ARA) announcements and the difference of abnormal returns before and after the announcement of ARA. The samples in this study is companies that gained champion 1st, 2th and 3rd and listed on the Indonesia Stock Exchange (BEI) from 2009 until 2012. There are 46 companies were then analyzed using t-test to determine whether there is content information and paired sample t-test to determine whether there is a difference of abnormal return before and after the announcement of ARA. The results showed that the ARA announcement contains no information and no significant abnormal return difference between before and after the announcement of ARA.]]>
