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<![CDATA[Reaksi Pasar atas Penyebaran Coronavirus Disease 2019 (COVID-19) ]]>
<![CDATA[Alfian Nurwanto Putra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![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.p05
<![CDATA[COVID-19 has become a negative sentiment for stock markets around the world. On Monday, March 2, 2020, Indonesian President Joko Widodo announced the findings of the first COVID-19 infection case in Indonesia. This study aims to test whether there is a market reaction to the spread of COVID-19. Market reaction in this study is measured by abnormal returns, which is the difference between expected returns and realized returns. Abnormal returns in this study were estimated using a market-adjusted model. This study was conducted on issuers included in the LQ 45 index. The sample in this study was determined using purposive sampling technique. This research was conducted using March 2, 2020 and March 9, 2020 as the date of the event. The number of companies used in this study amounted to 45 companies. The results of this study indicate that on March 2 2020 there was no market reaction to the spread of COVID-19, while on March 9 2020 there was a market reaction to the spread of COVID-19. Keywords: Event Studies; Abnormal Return; COVID-19.]]>
<![CDATA[Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[I Putu Putra Wasista]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (2019) ]]>
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.2019.v29.i03.p02
<![CDATA[Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value. Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.]]>
<![CDATA[PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Putu Mentari Swari Ashari]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (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[Tujuan penelitian ini adalah untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, leverage dan komisaris independen terhadap pengungkapan modal intelektual perusahaan manufaktur. Jenis data yang digunakan data kuantitatif dan sumber data adalah sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menentukan sampel menggunakan metode purposive sampling, dengan jumlah sampel 66 perusahaan.Teknik analisis data adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel profitabilitas dan komisaris independen berpengaruh pada pengungkapan modal intelektual, sedangkan umur perusahaan, ukuran perusahaan dan leverage tidak berpengaruh pada pengungkapan modal intelektual]]>
<![CDATA[Institutional Ownership, Characteristics Of The Audit Committee And Information Power Earnings ]]>
<![CDATA[I Nyoman Wijana Asmara Putra]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i3.396
<![CDATA[The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.]]>
<![CDATA[Budaya Catur Purusa Artha Memoderasi Love of Money dan Sifat Machiavellian, Terhadap Indikasi Fraud ]]>
<![CDATA[Komang Risa Rahayu Ningsih]]>;
<![CDATA[Ketut Budiartha]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 7 (2022) ]]>
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.2022.v32.i07.p11
<![CDATA[This study aims to analyze the effect of Love of money and Machiavellian nature on indications of fraud, as well as to test whether the Catur Purusa Artha culture is able to weaken this influence. The research was conducted on GSM BUMDes spread across Buleleng Regency with a total sample of 95 respondents who were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian nature had a positive effect on indications of fraud. This means that the higher the love of money owned by BUMDes managers, the higher the tendency to indicate fraud. The Catur Purusa Artha culture is able to weaken the influence of love of money on indications of fraud. Which means that the attitude of Love of money accompanied by the practice of good values ??of Catur Purusa Artha can reduce the negative influence of the attitude of Love of money on indications of fraud. Meanwhile, the Catur Purusa Artha culture does not moderate the Machiavellian influence on indications of fraud. This means that Catur Purusa Artha does not have an impact on the Machiavellian influence on indications of fraud. Keywords: Love of Money; Machiavellian; Catur Purusa Artha Culture; Fraud.]]>
<![CDATA[Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi ]]>
<![CDATA[Anita Suryani]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
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.2022.v32.i09.p04
<![CDATA[This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era. Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age]]>
<![CDATA[Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19 ]]>
<![CDATA[Putu Diah Septa Kristya Astagina]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
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.2023.v33.i02.p13
<![CDATA[During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.]]>
<![CDATA[Reaksi Pasar atas Pengumuman Larangan Ekspor Crude Palm Oil dan Produk Turunannya ]]>
<![CDATA[Dwi Ega Cahyani]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
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.2023.v33.i08.p04
<![CDATA[This research aims to determine the reaction of capital market investors to the announcement of a ban on the export of Crude Palm Oil (CPO) and its derivative products. This research uses an event study approach for 7 days of observation in 2022. Market reactions in this research are measured using Cumulative Abnormal Return (CAR). The population of this research is oil palm plantation companies listed on the Indonesia Stock Exchange in 2022. The sampling method uses a purposive sampling technique. The number of samples obtained was 20 companies. This research uses one sample t-test data analysis techniques. The results of data analysis show that investors in palm oil plantation companies reacted negatively to the announcement of a ban on exports of CPO and its derivative products. This proves that investors pay attention to external events that can influence company performance. Keywords: Market Reaction; Event Study; Abnormal Return; CPO Export Ban]]>
<![CDATA[Reaksi Pasar terhadap Right Issue Periode 2018 – 2022 ]]>
<![CDATA[Ni Made Gunita Wira Devi]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ Media Informasi Penelitian Kabupaten Semarang Vol. 5 No. 1 (2023): Juli : Media Informasi Penelitian Kabupaten Semarang ]]>
Publisher : <![CDATA[Badan Perencanaan, Penelitian Dan Pengembangan Daerah, Kabupaten Semarang ]]>
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DOI: 10.55606/sinov.v5i1.585
<![CDATA[Right issue is one of the corporate actions that can affect the number and price of shares circulating in the market. The information content of the rights issue announcement is important because it will make the market react to the announcement. This study aimed to obtain empirical evidence regarding the existence of a market reaction to the announcement of the rights issue. The theory used in this research is Market Efficiency Theory. The approach used in this study is an event study. The observation period used in this study is 7 days by using a market-adjusted model in calculating abnormal returns. The population in this study were all go public companies listed on the Indonesia Stock Exchange and carrying out corporate actions in the form of rights issues during the observation period, namely 2018 – 2022. The sampling technique in this study was non-probability sampling using the purposive sampling method with a total sample of 128 companies. The data analysis technique used in this study is the one sample t-test analysis technique. The results of this study indicate that during the 7 days of observation, the market reacts to the rights issue. This proves that the announcement of the rights issue has information content that can influence investors in making investment decisions.]]>
<![CDATA[Risiko Kredit, Kecukupan Modal, Likuiditas, dan Profitabilitas Lembaga Perkreditan Desa Kabupaten Badung ]]>
<![CDATA[I Gusti Agung Putu Nadya Aundria Paramita]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
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.2024.v34.i01.p10
<![CDATA[The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability.]]>
