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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 KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL INTERVENING A. A. Ayu Uccahati Warapsari; I G.N. Agung Suaryana
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

The purpose of this study is to understand the direct and indirect influence of managerial and institutional ownership to a firm’s value with debt policy as an intervening variable. This study is conducted in a manufacture companies listed in Indonesian stock exchange from 2013 to 2014. Purposive sampling is used as a method of selecting the sample with three criteria which generate 30 companies as a viable sample observed. The analytical method used path analysis (path analysis). The results show that (1), Managerial ownership does not affect the debt policy, (2) Institutional ownershiphas negative effect on the debt policy, (3) Managerial ownership does not affect the firm’s value, (4) Ownership institutional does not affect the firm’s value, (5) debt policy has no effect on the firm’s value, (6) Debt policy fail to mediate the influence between managerial and institutional ownership on firm’s value.
Pengaruh Faktor Finansial dan Good Corporate Governance Terhadap Ketepatan Waktu Corporate Internet Reporting Putu Kiki Nadia Pratiwi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p08

Abstract

Perkembangan tingkat penggunaan internet menjadi trend bagi perusahaan untuk melaksanakan corporate internet reporting. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh faktor finansial yang diproksikan pada profitabilitas dan financial distress, serta good corporate governance yang diproksikan pada kepemilikan manajerial, ukuran dewan komisaris, dan komite audit terhadap ketepatan waktu corporate internet reporting dengan ukuran perusahaan sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di BEI tahun 2016. Jumlah sampel yang diambil sebanyak 37 perusahaan, dengan teknik purposive sampling. Berdasarkan hasil analisis regresi linier berganda, ditemukan bahwa profitabilitas, financial distress, kepemilikan manajerial dan komite audit tidak berpengaruh terhadap ketepatan waktu corporate internet reporting. Ukuran dewan komisaris dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu corporate internet reporting. Kata Kunci: Profitabilitas, financial distress, good corporate governance, ukuran perusahaan, timeliness corporate internet reporting
PENGARUH UKURAN PERUSAHAAN DAN RISIKO GAGAL BAYAR PADA KOEFISIEN RESPON LABA L.P. Agustina Kartika Rahayu; I.G.N Agung Suaryana
E-Jurnal Akuntansi Vol 13 No 2 (2015)
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 purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using nonprobability sampling method is purposive sampling . The number of samples selected were 36 companies . Data analysis method used is linear regression analysis berganda.Berdasarkan analysis has been done , this study proves that the positive effect of firm size on earnings response coefficients . While the default risk of negative impact on earnings response coefficients .
Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba Putu Maysani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 28 No 3 (2019)
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.2019.v28.i03.p16

Abstract

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN Winayaka Lingga; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p20

Abstract

Nilai perusahaan yang baik merupakan salah satu tujuan yang ingin dicapai oleh perusahaan. Nilai perusahaan adalah persepsi dari investor terhadap perusahaan yang sering dikaitkan dengan harga saham perusahaan. Nilai dari perusahaan bisa tumbuh secara berkelanjutan apabila perusahaan memerhatikan faktor-faktor ekonomi, sosial serta lingkungan hidup karena keberlanjutan ialah hubungan yang selaras antara kepentingan-kepentingan ekonomi, masyarakat serta lingkungan. Kinerja manajer perusahaan diharapkan tidak hanya bertujuan untuk memaksimalkan nilai perusahaan tetapi juga harus memiliki usaha dalam rangka kepedulian terhadap lingkungan, seperti menurunkan emisi rumah kaca, meminimalkan pencemaran lingkungan, dan menggunakan energi alternatif yang dapat diperbaharui. Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung kinerja lingkungan pada nilai perusahaan melalui environmental disclosure. Penelitian ini menggunakan pendekatan kuantitatif dengan tingkat eksplanasi asosiatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Jumlah sampel 34 perusahaan yang digunakan dalam penelitian diperoleh dengan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil dari penelitian ini menemukan bahwa kinerja lingkungan berpengaruh positif pada nilai perusahaan. Kinerja lingkungan tidak berpengaruh secara tidak langsung pada nilai perusahaan melalui environmental disclosure. Hal ini menunjukkan environmental disclosure bukan merupakan variabel pemediasi hubungan antara kinerja lingkungan dengan nilai perusahaan.
PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY PADA LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ni Made Yuli Kusumadewi; I Gst Ngr Agung Suaryana
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

This research aims to test influence of ownership structure (managerial ownership, institutional ownership) and political visibility in area of corporate social responsibility disclosures. Companies listed in BEI in 2012 was chosen as  location for research. Samples taken used probability sampling method with 82 companies. Multiple regression was used as analysis techniques. The results illustrate a positive effect on institutional ownership is widespread disclosure of corporate social responsibility and a company that has great political visibility reveals corporate social responsibilitity more than companies with political visibility is low. Managerial ownership no effect on broad disclosure of corporate social responsibility.
Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient I Gusti Ayu Ary Amalia Tamara; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 30 No 6 (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.i06.p06

Abstract

The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.
Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017 Petrus Kakadir; I Gusti Ngurah Agung Suaryana; I Gusti Ayu Made Asri Dwija Putri; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p04

Abstract

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.
PENGARUH KUALITAS LAPORAN KEUANGAN PADA EFISIENSI INVESTASI PERUSAHAAN PERTAMBANGAN luh indah novita sari; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 8 No 3 (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

Efisiensi investasi merupakan tingkat investasi optimal dari perusahaan dan perusahaan terhindar dari kondisi underinvestment dan overinvestment. Laporan keuangan merupakan salah satu faktor yang mempengaruhi kegiatan investasi. Melalui kualitas laporan keuangan yang baik, asimetri informasi akan dapat dikurangi sehingga kegiatan investasi dapat berjalan lebih efisien. Tujuan dari penelitian ini adalah untuk mengetahui secara empiris pengaruh kualitas laporan keuangan pada kondisi underinvestment dan overinvestment. Sampel yang terpilih melalui metode purposive sampling adalah sebanyak 34 perusahaan perusahaan pertambangan yang terdaftar di BEI tahun 2012. Hasil pengujian dengan analisis regresi multinomial logistik memperoleh hasil bahwa kualitas laporan keuangan berpengaruh negatif terhadap kondisi underinvestment, sedangkan kualitas laporan keuangan tidak berpengaruh terhadap kondisi overinvestment.
PENGARUH EPS, DER, DAN PBV TERHADAP HARGA SAHAM Putu Dina Aristya Dewi, I G.N.A. Suaryana
E-Jurnal Akuntansi Vol 4 No 1 (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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Abstract

ABSTRAK Penelitian ini menerapkan kriteria tertentu dalam menentukan sampel yang sering disebut dengan Purposive Sampling. Penelitian ini mendapatkan 15 perusahaan emiten yang bergerak di Food and Beverage teregister di BEI dengan tahun pengamatan pada 2009-2011. Regresi Linear berganda digunakan dalam penelitian ini untuk menjawab permasalahan pokok penelitian. Kesimpulan dari penelitian ini adalah pengaruh EPS, PBV terhadap harga saham adalah signifikan positif, sedangkan  pengaruh DER terhadap harga saham adalah signifikan negatif pada perusahaan Food and Beverage yang teregister di BEI dengan tahun pengamatan pada 2009-2011. Ketiga variabel independen yang digunakan pada penelitian ini EPS, DER, dan PBV bersama-sama berpengaruh signifikan bagi harga saham perusahaan di bidang  Food and Beverage yang terdaftar di BEI dengan periode pengamatan pada 2009-2011. Kata Kunci: EPS, DER, PBV dan Harga Saham
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