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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
I Gusti Ngurah Agung Suaryana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PENGARUH LANGSUNG DAN TIDAK LANGSUNG GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN I Made Dwi Sastrawan; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 14 No 1 (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 aimed to determine whether the direct and indirect effects of good corporate governance (GCG) to corporate social responsibility (CSR) disclosure. The population of this study was the companies that listed in Indonesia Stock Exchange and followed in Corporate Governance Perception Index (CGPI) ranking conducted by The Indonesian Institute for Corporate Governance (IICG) in year 2011-2013. Sampling method used saturated sampling with a total sampel of 12 companies. Analysis technique was used is path analysis. Based on the result of the analysis found that GCG proved a direct effect on CSR  disclosure and financial performance proved incapable of mediating the effect of GCG on CSR  disclosure. The financial performance was not able to mediate the relationship between GCG on CSR disclosure because the shareholders wants to get high return without thinking the other thing such as the additional cost to disclose CSR which will lead to a competitive disadvantage.
TIME BUDGET PRESSURE MEMODERASI PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Luh Mahatma Setya Devi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 15 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 aimed to test time budget pressure moderating influence of personal characteristics auditor on acceptance of dysfunctional audit behavior. The sampling method using saturated sampling technique in which all members of the population used as a sample. The data in this study were collected by distributing a questionnaire to be filled or answered by the respondent auditor in KAP in Denpasar. Researchers use moderated regression analysis (MRA) as hypothesis testing. Results of this study stated that the personal characteristics of the auditor on acceptance of dysfunctional audit behavior positive effect. Time budget pressure and acceptance of dysfunctional audit behavior has no direct influence. Additionally time budget pressure is able to strengthen the influence of personal characteristics auditor on acceptance of dysfunctional audit behavior.
Effect of Profitability, Firm Size, Asset Structure, Business Risk and Liquidity on Capital Structure Ni Putu Nita Septiani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 No 3 (2018)
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.2018.v22.i03.p02

Abstract

Each company must have the same primary goal that is to maximize the value of the company. To be able to maximize the value of the company, one of the ways that companies need to do is produce an optimal capital structure. Based on the study of theory and previous research results, the capital structure can be influenced by profitability, firm size, asset structure, business risk and liquidity. Therefore, companies should consider the above factors when establishing their capital structure in order to produce an optimal capital structure. This study aims to examine empirically the effect of profitability, firm size, asset structure, business risk and liquidity in the capital structure. This research was conducted on the property and real estate company period 2013-2015 listed in Indonesia Stock Exchange, with samples taken as many as 27 companies out of a total population of 48 companies. The sample in this research was determined by purposive sampling method using a criterion. Data were collected using non-participant observation. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis concluded that firm size has a positive effect on capital structure, where the increase in firm size will also increase the capital structure. The structure of assets and liquidity negatively affect the capital structure, where an increase in asset structure and liquidity will decrease the capital structure. Meanwhile, profitability and business risk have no effect on capital structure. Keywords: Capital structure, profitability, firm size, asset structure, business risk, liquidity
Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI Ainun Roviko; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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.2018.v25.i03.p07

Abstract

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN PENGETAHUAN MANAJER AKUNTANSI PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Kadek Indah Ratnaningsih; I Gusti Ngurah Agung Suaryana
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 Efektivitas sistem informasi akuntansi merupakan suatu keberhasilan yang dicapai oleh sistem informasi akuntansi dalam menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi. Penelitian ini dilakukan pada hotel berbintang di Kabupaten Badung. Sampel diambil dengan teknik purposive sampling sebanyak 44 manajer akuntansi pada hotel bintang tiga dan empat. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil Penelitian menunjukkan kecanggihan teknologi informasi, partisipasi manajemen, serta pengetahuan manajer akuntansi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi (SIA). Kata Kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem informasi akuntansi    
PENGARUH PRODUKTIVITAS DAN PERTUMBUHAN PERUSAHAAN PADA PERINGKAT OBLIGASI DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Putu Yulia Pransiska Dewi; I Gusti Ngr. Agung Suaryana
E-Jurnal Akuntansi Vol 20 No 1 (2017)
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 bond rating is crucial because said rank represent informative statement and gives out signal about the failure of the company debt. The purpose of this research is to examine the effect of company productivity and growth on bond rating, examine size company  in moderating company productivety and growth on bond rating. The object of this research is size company as the moderator of the effect company productivity and growth on bond rating in manufacture company that are listed in Bursa Efek Indonesia (BEI) 2010-2015 and was ranked by PT. PEFINDO. The amount of sample used are 49, using purposive method, data analysis technique using moderated regression analysis (MRA). the result of this research shows company productivity and growth have a positive on bond rating, size company could moderating the effect of company productivety and growth on bond rating
Tax Planning To Increase The Value Of The Company Naniek Noviari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p14

Abstract

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.
Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan Ni Kadek Ayu Asri Anggreni; Herkulanus Bambang Suprasto; Dodik Ariyanto; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p15

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.
Pengaruh Pendapatan Asli Daerah, Belanja Modal dan Indeks Pembangunan Manusia Yustine Asnad Hobrouw; I Gusti Ngurah Agung Suaryana; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p11

Abstract

This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA SAHAM JANGKA PANJANG PERUSAHAAN YANG MELAKUKAN SEASONED EQUITY OFFERING Andika Pratama; I G.N. Agung Suaryana
E-Jurnal Akuntansi Vol 14 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 the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Discretionary accrual by Modified Jones Model are showing  that there are discretionary accruals before dilaksanaknnya SEO shows the average value of positives which means companies tend to raise the earnings management practices earnings. This study founded that earnings management is proxied by discretionary accruals one year before SEO no significant effect on the performance of the company's shares three years after the offering of additional shares. The management do earning management efficient where the management company wants to give a good signal to investors to demonstrate the company had a good performance. In addition, investors increasingly intelligent assess the company's financial statements.
Co-Authors A. A. Ayu Uccahati Warapsari Ainun Roviko Anak Agung Istri Sri Wiadnyani Andika Pratama Anom Cahaya Saputra Arya Bagus Govinda Tedja Bhuana Aswin Pringgandana Debbi Devinta Ambri Devy Kusuma Cendana Dewa Ayu Dwita Puspasari Dewa Gede Wirama Dewa Putu Dharmayusa DODIK ARIYANTO Farizal Julian Aski Frans AP Dromexs Lumbantoruan Gayatri Gayatri Herkulanus Bambang Suprasto I Gde Ary Wirajaya I Gede Pradana Juniarta I Gst Ayu Eka Damayanthi I Gst Ayu Eka Damayanthi I Gusti Ayu Ade Anggariani I Gusti Ayu Ary Amalia Tamara I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Kadek Dony Darma Putra Irawan I Made Dwi Darma Budiawan I Made Dwi Sastrawan I Wayan Karsana I.G.A. Kt. Ratna Sri Mara Eni Ida Ayu Candrasatyani Purba Ida Ayu Melina Suniari Ina Intan Dortianti Larimanu Kadek Dias Prayoga Kadek Indah Ratnaningsih Kadek Indra Suryawan Kadek Wahyu Indralesmana Kartika Widya Tri Dewanti L.P. Agustina Kartika Rahayu luh indah novita sari Luh Kadek Githa Bella Luh Mahatma Setya Devi Lutfi Yuli Handoko Made Agus Teja Dwipayana Made Dewi Gita Puspita Lestari Maria Meiatrix Ratna Sari Marni Sepian Dewi Mila Nilayanti Naniek Noviari Ni Gusti Putu Wirawati Ni Kadek Ayu Asri Anggreni Ni Kadek Rini Therisyantari Ni Ketut Lely Aryani Merkusiwati Ni Ketut Lely Aryani Merkusiwati Ni Komang Cahyani Purnaningsih Ni Luh Lemi Sushmita Devi Ni Made Ayu Krisna Dewi Ni Made Yuli Kusumadewi Ni Putu Alannita NI PUTU ENA MARBERYA Ni Putu Mahesa Arsita Putri Ni Putu Nita Septiani Ni Wayan Nova Apsari Ni Wayan Rita Ardina Yanti Nyoman Gita Saraswati Ratmayanti Olive Gracely Dumanauw P. Sigit Wahyudhi Pande Kadek Ary Raditya Permadi Petrus Kakadir Pita Qurnia Amir Putu Adelia Kiranadewi Adnyana Putu Atim Purwaningrat Putu Gede Aditama Putra Putu Kiki Nadia Pratiwi Putu Maysani Putu Sinta Ayu Diasari Putu Yulia Pransiska Dewi WAHYU INDRA LESMANA Wayan Krisna Ariputra Winayaka Lingga Yustine Asnad Hobrouw