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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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Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi Devy Kusuma Cendana; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p12

Abstract

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
REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE I Putu Gde Chandra Artha Aryasa; I G N Agung Suaryana
E-Jurnal Akuntansi Vol 18 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

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Abstract

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.
REAKSI PASAR SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE I Putu Gde Chandra Artha Aryasa; I G N Agung Suaryana
E-Jurnal Akuntansi Vol 18 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

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Abstract

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.
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.
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