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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
I Made Pande Dwiana Putra
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Reaksi Pasar Modal Indonesia Terhadap Rencana Investasi Antara Pemerintah Indonesia dengan Pendiri Tesla dan Space X Ni Putu Ary Puspita Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p06

Abstract

The high or low return received from an investment will be proportional to the risk borne. Investors can reduce this risk by analyzing the factors that cause risk from information that makes the capital market react. This research aims to determine the reaction of the Indonesian capital market to investment plans between the Indonesian government and the founders of Tesla and SpaceX by calculating abnormal returns and trading volume activity of metal and mineral industrial companies listed on the Indonesian Stock Exchange. This research uses the event study method. The observation period was carried out for 7 working days. The sampling method used was non-probability sampling with purposive sampling technique. The research results show that there are no significant abnormal returns on investment plan announcements, but the test results on trading volume activity show significant results. Keywords: Event Study; Abnormal Return; Trading Volume Activity
Reaksi Pasar Terhadap Publikasi Laporan Keuangan Perusahaan Farmasi di Masa Pandemi Covid-19 Putu Diah Meilani Puspita Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p20

Abstract

The Covid-19 pandemic generally has an impact on decreasing stock prices, but pharmaceutical stock prices have actually increased. The research aims to find out the market reaction or response as shown through the average difference in abnormal returns before and after the publication of the 2020-2021 financial reports on the IDX. The population uses all pharmaceutical industry companies on the IDX during 2020-2021. Sampling using nonprobability sampling method through purposive sampling technique. The hypothesis test was carried out using a paired sample t-test and the Wilcoxon signed rank test, in order to test the results of differences in the average abnormal returns before and after the publication of the financial statements. The results showed that there was no market reaction as seen from the absence of an average difference in abnormal returns before and after the publication of the pharmaceutical industry's financial reports on the IDX. This indicates that published financial reports do not influence investors' perceptions in making decisions.Keywords: Event studies; Abnormal return; Covid-19
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi UNUD Menggunakan Software Akuntansi Thaddeus Kevin Hendartha; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 34 No 4 (2024)
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.2024.v34.i04.p20

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh computer anxiety, computer attitude, dan computer self efficacy terhadap minat mahasiswa akuntansi dalam menggunakan software akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019. Grand theory yang digunakan pada riset ini yaitu menggunakan model TAM. Jumlah sampel yang diambil sebanyak 74 responden dengan menggunakan teknik convenient sampling. Analisis regresi berganda digunakan pada penelitian ini. Berdasarkan hasil analisis yang diperoleh ditemukan pengaruh negatif computer anxiety memiliki pengaruh negatif, pada sisi lain computer self efficacy memiliki dampak yang positif, sedangkan variabel computer attitude tidak memiliki pengaruh terhadap minat mahasiswa akuntansi menggunakan software akuntansi pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Udayana.
Pendidikan, Kemampuan Teknik Personal Dan Kecanggihan Teknologi Informasi Terhadap Kinerja SIA Pada LPD Kecamatan Bebandem Ni Kadek Irma Pradnya Dewi; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p14

Abstract

This study analyzes the influence of education level, personal technical abilities and information technology sophistication on AIS performance in the LPD of Banyakem District. The research population was 15 LPDs, with a sample size of 100 respondents selected using a non-probability method, namely purposive sampling technique. The collected data was analyzed using multiple linear regression analysis techniques. The results of the study prove that the level of education has no effect on AIS performance, personal technical ability has a positive effect on SIA performance, information technology sophistication has a positive effect on AIS performance.
Co-Authors Ni Kadek Irma Pradnya Dewi Ni Putu Ary Puspita Dewi Putu Diah Meilani Puspita Dewi Putu Ery Setiawan Thaddeus Kevin Hendartha