Articles
<![CDATA[Pengaruh Umur dan Ukuran Perusahaan Pada Pengungkapan Modal Intelektual dan Dampaknya Terhadap Nilai Perusahaan ]]>
<![CDATA[Ida Ayu Melina Suniari]]>;
<![CDATA[I G.N. Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i02.p25
<![CDATA[Modal intelektual dengan segala pengetahuan dan teknologi yang dikuasai suatu perusahaan akan membuat perusahaan tersebut mampu mengantisipasi dan menghadapi segala bentuk ketidakpastian yang dapat mengancam eksistensinya. Kondisi tersebut dapat bemanfaat untuk meningkatkan nilai perusahaan. Pengungkapan modal intelektual atau Intellectual Capital Disclosure (ICD) oleh perusahaan diharapkan dapat mengurangi tingkat asimetri informasi antara perusahaan dengan para pengguna laporan keuangan serta dapat mengurangi biaya modal dan mampu menaikkan reputasi perusahaan. Pengungkapan modal intelektual adalah suatu hal bernilai yang diungkapkan pada laporan tahunan suatu perusahaan yang dimaksudkan untuk memenuhi kebutuhan informasi bagi para pengguna laporan tahunan dan dapat memenuhi kebutuhan mereka. Pengungkapan modal intelektual berkaitan dengan umur dan ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh umur dan ukuran perusahaan pada pengungkapan modal intelektual dan dampaknya terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah sampel yang diambil sebanyak 53 perusahaan, dengan metode penentuan sampel purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis data menggunakan dua teknik regresi yaitu teknik analisis regresi linear berganda dan analisis regresi linear sederhana. Berdasarkan hasil analisis ditemukan bahwa umur dan ukuran perusahaan berpengaruh positif pada pengungkapan modal intelektual. Pengungkapan modal intelektual berpengaruh positif pada nilai perusahaan.]]>
<![CDATA[Pengaruh Nilai Tukar terhadap Return Saham dengan Profitabilitas sebagai Variabel Intervening ]]>
<![CDATA[Made Dewi Gita Puspita Lestari]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 5 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i05.p17
<![CDATA[The research aims to examine the effect of exchange rates on stock returns through profitability. The study was conducted on mining companies listed on the Stock Exchange which numbered 49 companies. Samples were determined by a purposive sampling method totaling 7 companies that were studied for 3 years of observation using quarterly reports, so there are 84 observation datas. Data collection methods and data analysis techniques used are non-participant observation methods and path analysis. The results showed that the exchange rate had a significant negative effect on stock returns and profitability. Profitability has a significant positive effect on stock returns, and exchange rates have indirect influence on stock returns through profitability. Keywords: Stock Returns; Exchange Rates; Profitability.]]>
<![CDATA[PENGARUH IOS DAN PENGUNGKAPAN CSR PADA NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Luh Kadek Githa Bella]]>;
<![CDATA[I.G.N Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The establishment of the company's goal to optimize the company's earnings, thereby enhancing the welfare shareholders and its impact on increasing the company's value. This research to know influence of Investment Opportunity Set (IOS) and the disclosure of Corporate Social Responsibility (CSR) in value of company with the company's growth as moderating variables. Non-probability sampling method with purposive sampling technique used in sampling, so acquired 52 companies and generate 156 observasian year period 2013-2015. Mechanical analysis using the interaction test, namely Moderated Regression Analysis (MRA). Based on the analysis, IOS positive effect on the value of the company, CSR has no effect on the value of the company, strengthening the influence the company's growth investment opportunity set the value of the company, as well the disclosure the company's growth weaken corporate social responsibility in value company.]]>
<![CDATA[Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan ]]>
<![CDATA[Olive Gracely Dumanauw]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i03.p09
<![CDATA[This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.]]>
<![CDATA[Pengaruh Cash Holding, Profitabilitas, dan Ukuran Perusahaan Terhadap Perusahaan Properti Di BEI ]]>
<![CDATA[I.G.A. Kt. Ratna Sri Mara Eni]]>;
<![CDATA[I.G.N Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i03.p03
<![CDATA[Penelitian tentang perataan laba dan faktor-faktor yang mempengaruhinya merupakan hal yang sangat penting dalam usaha untuk menghindari asimetri informasi yang ada dalam laporan keuangan yang menjadi media bagi investor maupun prinsipal untuk menilai kinerja manajemen suatu perusahaan. Penelitian ini bertujuan untuk memberi bukti empiris pengaruh cash holding, profitabilitas dan ukuran perusahaan terhadap praktik perataan laba. Penelitian ini menggunakan data pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah pengamatan dalam penelitian ini sebanyak 105 sampel penelitian. Teknis analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis ditemukan bahwa cash holding dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Sedangkan profitabilitas berpengaruh positif pada perataan laba. Kata kunci: perataan laba, cash holding, profitabilitas, ukuran perusahaan.]]>
<![CDATA[Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan ]]>
<![CDATA[Frans AP Dromexs Lumbantoruan]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v23.i01.p04
<![CDATA[This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings. Keywords: profitability, cash flow, property]]>
<![CDATA[PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, RETURN ON ASSETS DAN FINANCIAL LEVERAGE PADA UNDERPRICING PENAWARAN UMUM PERDANA ]]>
<![CDATA[Anom Cahaya Saputra]]>;
<![CDATA[I G. N. Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study is an empirical study to test the effect of variable age of the firm, company size, return on assets and financial leverage to underpricing of initial public offering on the Indonesian Stock Exchange with the observation period 2010-2013. The samples using purposive sampling technique through certain criteria in order to obtain a sample of 57 companies observations. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a level of significance of 5%. It also made the classic assumption test including normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The analysis showed that the age of the company no effect on underpricing, while the size of the company and the return on assets negative effect on underpricing, and financial leverage positive effect on underpricing.]]>
<![CDATA[Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi ]]>
<![CDATA[Devy Kusuma Cendana]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i02.p12
<![CDATA[Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect the auditor's performance, emotional quotient weaken the influence of role conflict on auditor performance, and emotional quotient weakens the influence of unclear role on the auditor's performance. Keywords: Auditor performance, role conflict, role ambiguity, emotional quotient]]>
<![CDATA[REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE ]]>
<![CDATA[I Putu Gde Chandra Artha Aryasa]]>;
<![CDATA[I G N Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.]]>
<![CDATA[REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE ]]>
<![CDATA[I Putu Gde Chandra Artha Aryasa]]>;
<![CDATA[I G N Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.]]>
