Articles
<![CDATA[PENGARUH PROFITABILITAS DAN KEPEMILIKAN ASING PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Marni Sepian Dewi]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Mengetahui pengaruh profitabilitas dan kepemilikan asing terhadap corporate social responsibility (CSR) merupakan tujuan dari penelitian ini. Penelitian ini dilakukan dengan menguji pengaruh profitabilitas dan kepemilikan asing sebagai variabel independen terhadap pengungkapan CSR sebagai variabel dependen. Seluruh perusahaan pertambangan merupakan populasi yang digunakan dalam penelitian ini, sementara sampel dalam penelitian ini dipilih dengan teknik purposive sampling dan memperoleh 42 perusahaan pertambangan. Analisis regresi linear berganda merupakan teknik analisis yang digunakan dalam penelitian ini untuk mengetahui pengaruh antara variabel bebas (profitabilitas dan kepemilikan asing) terhadap variabel terikat (pengungkapan CSR). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan asing memiliki pengaruh positif terhadap pengungkapan CSR, sedangkan variabel profitabilitas dengan proksi Return On Assets (ROA) tidak mempunyai pengaruh terhadap pengungkapan CSR.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP KETEPATAN WAKTU DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI ]]>
<![CDATA[Ni Luh Lemi Sushmita Devi]]>;
<![CDATA[I Gusti Ngurah Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this research is to determine effect of profitability and solvency, individually, to on timeliness of submission of financial report, and to determine capable or not reputation or KAP moderate profitability and solvency, individually, on timeliness of submission of financial report. This research was carried out atbanking companies listed in Indonesian Stock Exchange. This research used purposive sampling technique. Number of samples used as many as 28 companies with 140 of observation samples. The analytical instrument used is MRA. Based on this research result, profitability and solvency, individually, did not effect to timeliness of submission of financial report. Reputation of KAP be able to strengthen effect of profitability on submission of timeliness of financial report, but weaken effect of solvency on submission of timeliness of financial report.]]>
<![CDATA[PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KINERJA INDIVIDU PADA USAHA KECIL DAN MENENGAH DI NUSA PENIDA ]]>
<![CDATA[Kadek Wahyu Indralesmana]]>;
<![CDATA[I.G.N. Agung Suaryana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 2 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diambil sebanyak 30 orang dengan menggunakan metode purposive sampling khususnya judgment sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan pada responden. Teknis analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis yang dilakukan didapatkan bahwa nilai koefisien regresi sebesar 0,493 yang menggambarkan bahwa sistem informasi akuntansi mempunyai pengaruh positif terhadap kinerja individu, artinya dengan semakin baiknya penggunaan sistem informasi akuntansi pada perusahaan maka kinerja individu pada perusahaan dalam hal ini UKM di Kecamatan Nusa Penida akan semakin baik pula. Sistem informasi akuntansi memberikan pengaruh terhadap kinerja individu pada UKM di Kecamatan Nusa Penida sebesar 34,5% dan sisanya sebesar 65,5% merupakan sumbangan dari variabel lain yang tidak dimasukkan dalam model yang diajukan dalam penelitian ini, sehingga derajat pengaruh antar variabel penelitian tergolong dalam korelasi moderat. Kata kunci: sistem informasi akuntansi, kinerja individu]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![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.]]>
