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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan E-Jurnal Akuntansi Universitas Udayana Jurnal aplikasi IPTEK
Putu Agus Ardiana
Jurusan Akuntansi, Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health

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IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA PERUSAHAAN SEKTOR KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING Putu Yutika Ariestya; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : 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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Abstract

The aim of this study was to determine the influence of GCG implementation of the risk management and performance of companies in the financial sector listed on the Indonesia Stock Exchange (BEI). GCG implementation is proxied by the Corporate Governance Perception Index (CGPI). Risk management is proxied by the Non Performing Loan (NPL). Proxied company performance by Return on Equity (ROE). The population in this study amounted to 59 which is the financial sector companies listed on the Stock Exchange and are included in the participant survey by The Indonesian Institute for Corporate Governance (IIGC) in 2009-2013. The sample used was purposive sampling. Data analysis techniques used to examine the relationship between these three variables is the path analysis technique (Path Analysis). The results showed that the effect on risk management GCG, GCG affect the company's performance, and risk management having an effect on the performance of the company. Thus risk management can be an intervening variable between corporate governance and corporate performance.
PENGARUH KEPEMILIKAN MANAJERIAL PADA AGENCY COST PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2012 Ni Luh Gede Emy Lestari Dewi; Putu Agus Ardiana,SE., MM., M.Acc & Fin., Ak.
E-Jurnal Akuntansi Vol 9 No 1 (2014)
Publisher : 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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Abstract

The appointment of managers by shareholders is to maximize shareholder wealth, on the other hand the manager has a different purpose, namely to maximize the welfare of the managers themselves. The goal difference lead to agency conflicts and would also cause the cost of the so-called agency costs. This study aims to determine the effect of managerial ownership on agency cost and agency cost difference between a company that is managed by the owner and by the manager-owner nonmanagers on companies listed in Indonesia Stock Exchange. The results of multiple regression analysis using test and independent t-test found that the higher the managerial ownership, the higher the agency costs but relations between the two variables is not linear but quadratic or parabolic. Other results show that agency costs occur in a company managed by a manager who is also the owner's status as significantly higher than manager-managed company that is not the status of the owner.
PENGARUH KOMPENSASI FINANSIAL DAN DUKUNGAN MANAJEMEN PADA KINERJA AUDITOR INTERNAL DENGAN PERIODE PENUGASAN SEBAGAI VARIABEL PEMODERASI Aditya Paramarta; Agus Ardiana
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : 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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Abstract

This study aims to determine how the effects of the financial compensation and support management on the performance of the internal auditor as well as the moderating effects of internal auditor assignment period to the effects of financial compensation and performance management support of internal auditors in Automotive Company in Denpasar. This study uses 40 respondents internal auditor who works in automotive company in Denpasar, Bali to operate variable compensation financial and management support as independent variables, the period of assignment as a moderating variable, and the performance of the internal auditor as terikat.Teknik variable data analysis used in this study Moderate Regression is Alalysis (MRA). The results showed that the financial compensation does not affect the performance of the internal auditors, management support positive effect on the performance of the internal auditors, and the assignment period will not strengthen the influence of financial compensation and support management on the performance of the internal auditor.
PENGARUH STRUKTUR PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Komang Samisi; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 5 No 2 (2013)
Publisher : 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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ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh struktur pendanaan, kepemilikan manajerial, terhadap nilai perusahaan serta kemampuan kepemilikan manajerial dalam memoderasi hubungan antara struktur pendanaan dengan nilai perusahaan. Hasil penelitian menunjukkan bahwa struktur pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan kepemilikan manajerial berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan. Serta kepemilikan manajerial tidak mampu memoderasi hubungan antara struktur pendanaan dengan nilai perusahaan. Setelah memasukkan variabel kontrol ukuran perusahaan dan umur perusahaan dalam model regresi, ditemukan bahwa pengaruh struktur pendanaan dan kepemilikan manajerial terhadap nilai perusahaan merupakan hubungan yang nonmonotonic. Variabel ukuran perusahaan dan umur perusahaan secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci : struktur pendanaan, kepemilikan manajerial, ukuran perusahaan, umur perusahaan, nilai perusahaan
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN PUBLIK MENERAPKAN ATURAN BOARD GOVERNANCE DI INDONESIA Ni Putu Indah Budasari; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : 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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Abstract

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh tendensi income smoothing, kepemilikan publik, ukuran perusahaan dan usiago public terhadap kepatuhan perusahaan publik menerapkan aturan board governance di Indonesia. Penelitian ini menggunakan sampel sebanyak 300 perusahaan dengan jumlah 1.500 observasi yang terdaftar di Bursa Efek Indonesia periode tahun 2008-2012. Alat analisis menggunakan analisis regresi logit dengan menggunakan program SPSS.Berdasarkan hasil analisis diketahui bahwa tendensi income smoothing berhubungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance, kepemilikan saham perusahaan oleh publik berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, ukuran perusahaan berhubungan positif dengan kepatuhan emiten dalam menerapkan aturan board governance, usia go public berhubungan non-linear (parabolik) dengan kecenderungan negatif dengan kepatuhan emiten dalam menerapkan aturan board governance. Kata Kunci: Board governance, tendensi income smoothing, kepemilikan publik, ukuran perusahaan, umur
PENGARUH AUDITOR SWITCHING DAN KEPEMILIKAN MANAJERIAL TERHADAP PRICE BOOK VALUE (PBV) Ni Putu Nathania Suryani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : 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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Abstract

This study aims to determine the effect of switching auditors and managerial ownership on firm value proxied by the price book value (PBV). This study was performed on companies listed on the Stock Exchange 2011-2015 period. This study uses multiple regression analysis with a total sample of 210 in the period of observation for five years. The sampling method used is the method nonprobability sampling with purposive sampling technique. Data analysis techniques used to solve the problem is multiple linear regression analysis. Based on the analysis found that the auditor switching and managerial ownership positively affects PBV. Companies that make the turn auditor tends to increase the company's value (PBV). The regression results on managerial ownership variable indicates that a high managerial ownership positively affects the value of the company is reflected through the PBV.
Pelatihan Pengelolaan Aspek Keuangan Dan Non-Keuangan Lembaga Perkreditan Desa (LPD) Di Desa Sangsit, Kecamatan Sawan, Kabupaten Buleleng I Gde Ary Wirajaya; Putu Agus Ardiana; Putu Yudi Setiawan; Ni Putu Sri Yuristianti; Ni Made Wuriti
Paradharma (Jurnal Aplikasi IPTEK) Vol. 6 No. 2 (2022): Paradharma (Jurnal Aplikasi IPTEK)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Dhyana Pura – Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.885 KB) | DOI: 10.36002/jpd.v6i2.2394

Abstract

ABSTRAKTujuan pengabdian kepada masyarakat ini adalah memberikan pelatihan dalam pengelolaan dana nasabah di Lembaga Perkreditan Desa (LPD) Sangsit di Kecamatan Sawan, Kabupaten Buleleng. Mengelola dana nasabah tidak hanya melibatkan aspek keuangan, tetapi juga non-keuangan, sehingga pelatihan pengelolaan dana nasabah mencakup dua aspek tersebut. LPD Sangsit sempat mendapatkan sorotan media karena diduga ada kasus penggelapan dana nasabah oleh pegawai LPD tersebut. Pengabdian kepada masyarakat dilakukan dengan cara menyampaikan pelatihan pengelolaan keuangan dan non-keuangan LPD kepada seluruh pegawai, terutama pihak manajemen LPD Sangsit. Pelatihan diselenggarakan pada tanggal 25 November 2022. Berdasarkan dialog bersama pihak manajemen LPD Sangsit selama pelatihan, pihak manajemen mengakui bahwa dana pihak ketiga dari krama adat sebagian dialokasikan ke dalam aset yang memiliki tingkat likuiditas yang rendah. Pengalokasian dana pihak ketiga ke dalam aset dengan likuiditas yang rendah berpotensi munculnya kepanikan nasabah ketika LPD menyatakan tidak dapat mencairkan dana simpanan nasabah. Selain itu, banyak kredit yang tidak disertai dengan jaminan, atau nilai jaminan lebih rendah dari nominal kredit yang disalurkan. Aspek non-keuangan yang menjadi sorotan selama pelatihan adalah bahwa pemegang buku dan pemegang kas di LPD Sangsit dilakukan oleh satu orang. Hal ini berpotensi terjadinya penyalahgunaan dana karena pihak yang mencatat dan memegang kas dilakukan oleh satu orang sehingga tidak ada mekanisme validasi yang memadai. Setelah pelatihan disampaikan, pihak manajemen dan pegawai LPD diharapkan dapat memahami dan mengimplementasikan tata kelola keuangan dan non-keuangan LPD yang baik, sehingga menumbuhkan kembali kepercayaan nasabah yang menempatkan dananya di LPD Sangsit.Kata kunci: pelatihan, pengelolaan keuangan dan non-keuangan, LPD, dana nasabah, DesaSangsitABSTRACTThe purpose of this community service is to provide training in managing customer funds at the Sangsit Village Credit Institution (LPD) in Sawan District, Buleleng Regency. Managing customer funds does not only involve financial aspects, but also non-financial ones, so the customer fund management training covers these two aspects. The Sangsit LPD received media scrutiny because of an alleged case of embezzlement of customer funds by the LPD employees. Community service is carried out by delivering an LPD financial and non-financial management training to all employees, especially to the management of the LPD. The training was held on 25 November 2022. Based on dialogue with the management of LPD Sangsit during the training, the LPD management acknowledged that third party funds from krama adat were partially allocated to assets that have a low level of liquidity. The allocation of third-party funds to assets with low liquidity has the potential for customer panic when the LPD states that it cannot withdraw customer deposit funds. In addition, many loans are not accompanied by collateral, or the value of the collateral is lower than the nominal credit extended. The non-financial aspect that was highlighted during the training was that one person handled the bookkeeping and cash handling at LPD Sangsit. This has the potential for misuse of funds because the party that records and holds cash is carried out by one person so that there is no adequate validation mechanism. Afterthe training was delivered, the management and employees of the LPD were expected to be ableto understand and implement good LPD financial and non-financial governance, thereby revivingthe trust of customers who placed their funds in the Sangsit LPDKeywords: training, financial and non-financial management, LPD, customer funds, villageSangsit
Is Sustainability Reporting Really About Reporting Sustainability? Putu Agus Ardiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p02

Abstract

Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field. Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis
Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi Putu Ariyuda Putra; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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.2023.v33.i11.p13

Abstract

This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research examines 216 financial reports published by mining companies listed on the Indonesia Stock Exchange in 2017-2021. Profitability is proxied by ROA and ROE operated as independent variables; growth opportunities proxied by the MBV and Ln (RE) ratio are operated as moderating variables; and control variables in this research include company size, company age, and capital structure. Signal theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The analysis results show that profitability has a significant effect on the earnings response coefficient, and growth opportunities can moderate the effect of profitability on the earnings response coefficient. The implications of this research provide additional information regarding the earnings response coefficient which is significantly influenced by the company's ability to generate profits, the moderating effect of retained earnings weakens this influence. Keywords: Earnings response coefficient; mining companies; profitability; growth opportunity; signaling theory
Co-Authors A.A Pt. Agung Mirah Purnama Sari Aditya Paramarta Anak Agung Istri Maharani Anita . Bayu Artha Wijaya Bertha Avelia Dewa Gede Yudha Dananjaya I G N Agung Dedy Aristiawan I Gde Ary Wirajaya I Ketut Teguh Dharma Putra I Made Surya Dharma Ida Bagus Gede Nicko Komang Samisi Luh Kartini Eka Sari Made Windi Ariani Ni Luh Gede Emy Lestari Dewi Ni Made Wuriti Ni Putu Indah Budasari Ni Putu Indah Purnama Sari Ni Putu Nathania Suryani Ni Putu Sri Yuristianti Nurul Islamiah Ramadhoan Putu Adi Susanti Putu Ariyuda Putra Putu Yudi Setiawan Putu Yutika Ariestya