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Analisis Faktor-Faktor yang Memengaruhi Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
E-Jurnal Akuntansi Vol 31 No 12 (2021)
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.2021.v31.i12.p09

Abstract

Firm value is closely related to shareholder wealth and become the main focus of investor decision making. This study analyzes the impact of capital design, productivity, profit strategy, firm development, also, firm size on the value of assembling organizations. Purposive testing technique was utilized and gotten 47 assembling organizations with 3 years perception, with all out 141 examples. Various direct relapse examination was utilized as a scientific procedure in this review. Results showed that profitability positively affected firm worth. While capital design, profit strategy, firm development, and firm size were found to have no impact on firm worth. Organizations are encouraged to improve and focus closer on factors, for example, productivity that can influence the worth of the organization. Keywords : The Worth of the Organization; Capital Construction; Dividend Strategy; Profitability; Company Development; Company Size.
ANALISIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP PENGGUNAAN SISTEM INFORMASI DI NUSA DUA BEACH HOTEL & SPA Ni Luh Nyoman Sherina Devi; I Wayan Suartana
E-Jurnal Akuntansi Vol 6 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 Kemampuan perusahaan dalam menggunakan teknologi untuk mengolah data menjadi informasi merupakan pertahanan di dunia bisnis. Sistem informasi akan memudahkan para akuntan manajemen mendapatkan informasi berkualitas dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh personalization, computer self efficacy, dan trust terhadap penggunaan sistem informasi dengan konsep Technology Acceptance Model (TAM), yaitu dengan melihat pengaruh ketiga variabel tersebut kepada dua faktor kunci (perceived usefulness dan perceived ease of use). Penelitian ini berlokasi di Nusa Dua Beach Hotel & Spa, salah satu hotel berbintang lima di Kabupaten Badung, Bali. Digunakan sampel sebanyak 41 responden dengan teknik pengambilan sampel yaitu purposive sampling dan perhitungan sampel dengan rumus Slovin. Data dikumpulkan melalui kuesioner dan teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa computer self efficacy dan trust berpengaruh positif dan signifikan terhadap perceived usefulness dan perceived ease of use, sedangkan personalization tidak berpengaruh terhadap keduanya. Kata kunci: sistem informasi, technology acceptance model
Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
E-Jurnal Akuntansi Vol 30 No 11 (2020)
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.2020.v30.i11.p19

Abstract

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students. Keywords: Intelligence; Love of Money; Ethical Perception.
IMPLIKASI MEKANISMECORPORATE GOVERNANCE, LEVERAGE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.40

Abstract

Financial reports are used by entities to convey financial conditions tostakeholders. Financial reports are expected to have integrity, which means that they have truthful and reliable information.This study aims to analyze the effect of corporate governance mechanisms, leverage, audit tenure and audit quality on the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange.The sample was selected using a purposive sampling method. The data analysis technique used is multiple linear regression. The results showed that institutional ownership, managerial ownership, independent commissioners, and audit committee had no effect on the integrity of financial statements. Leverage and audit tenure were found to have a negative effect, and audit quality has a positive effect on the integrity of financial statements.Therefore, companies are expected to pay attention to the level of leverage ratios and audit services, thus the level of integrity of financial statements can always be improved.
Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
MENELISIK PERAN KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine and analyze the effect of financial performance, firm size and investment opportunity set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples in this study were 20 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results show that liquidity, profitability and firm size have a positive effect on dividend policy. Solvency and investment opportunity set have a negative effect on dividend policy in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Determinants of Dividend Policy and Investment Opportunity Set in Manufacturing Companies Listed on The Indonesia Stock Exchange Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2376

Abstract

The company's finance decision and dividend policy are two related issues that cannot be separated. When deciding on the value of the company as the primary goal of future expenditures, the IOS offers a more thorough direction. This research seeks to determine the impact of liquidity, activity, and profitability on dividend policy and IOStings in manufacturing businesses listed on the Indonesia Stock Exchange. All manufacturing businesses registered on the Indonesian Stock Exchange in 2018–2020 comprise the population of this study. Using the purposive sampling method, a total sample of 40 manufacturing enterprises for the observation period of 2018-2020 was obtained. Partial Least Squares (PLS) is used and this study's conclusion, dividend policy is unaffected by liquidity. The dividend policy is significantly and positively impacted by profitability. The IOS is unaffected by liquidity. The IOS is unaffected by activity. Profitability significantly and positively influences the IOS. The IOS is significantly and positively affected by dividend policy.
Modelling Determinants of Return on Equity and Implications for Dividend Payout I Kadek Bagiana; Kadek Indah Kusuma Dewi; Ni Luh Nyoman Sherina Devi; Luh Putri Mas Mirayani; Yura Karlinda Wiasa Putri
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.992

Abstract

The purposes of this study is to examine and get exact proof on the effect of CAR, NPL, OER, LDR on ROE and its implications for DPR. This study uses quantitative methods. Path analysis is utilized to demonstrate the connection between the factors considered. The results of the analysis show several findings including CAR has negative effect on ROE. NPL has no effect on ROE. OER has negative effect on ROE. LDR has negative effect on ROE. ROE has positive effect on the DPR. ROE mediates the effect of CAR on DPR. ROE is can’t to mediate the effect of the NPL on the DPR. ROE mediates the effect of OER on the DPR. ROE mediates the effect of the LDR on the DPR.