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<![CDATA[PERBANDINGAN RETURN DAN RISIKO KANDIDAT DAN NON KANDIDAT PORTOFOLIO OPTIMAL (STUDI PADA SAHAM-SAHAM INDEKS LQ 45) ]]>
<![CDATA[putu sri ekantari]]>;
<![CDATA[A.A G.P Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (2015) ]]>
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 aims to determine the difference of return and risk candidate and non-candidate optimal portfolio. The population of this research is company member LQ 45 period February 2009 to January 2014 sampling technique was purposive sampling, and acquired 20 companies in the sample. Optimal portfolios are measured using a single index model. The hypothesis was tested using two different test average using the Mann-Whitney analysis model (U-test). The results showed 20 LQ-45 continuously or at least 10 members appeared in LQ-45 stocks gained 5 candidate optimal portfolio. There were no differences between return and risk and non-candidate candidate optimal portfolio.]]>
<![CDATA[Pengaruh Self Esteem, Kompleksitas Tugas, dan Ketidakpastian Lingkungan Pada Senjangan Anggaran ]]>
<![CDATA[I Dewa Ayu Diah Nirmala Dewi]]>;
<![CDATA[A.A. Gde Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (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.v26.i02.p18
<![CDATA[The purpose of this study is to obtain empirical evidence of the effect of self esteem, task complexity, and environmental uncertainty on budgetary slack in the Nusa Dua Region Star Hotels. This research was conducted at 3, 4 and 5 star hotels in the Nusa Dua Region. The sample used was 234 middle managers in 3, 4, and 5 star hotels in Nusa Dua Region using purposive sampling method and the data analysis technique used was multiple linear regression analysis. Data collection of this research was carried out through questionnaires. Based on the results of this study, it was found that the self-esteem held by hotel management tends to be low and the environmental uncertainty faced is also low so that this will cause budgetary slack. The complexity of the tasks experienced by hotel management tends to be high so that this can also lead to budgetary slack. Keywords: Self esteem, task complexity, environmental uncertainty, budgetary slack.]]>
<![CDATA[Pengaruh Asimetri Informasi Pada Kebijakan Dividen Dengan Investment Opportunity Set Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ni Putu Linda Yasmita]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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.v22.i03.p15
<![CDATA[The purpose of this study is to obtain empirical evidence of investment opportunitycapability sets to moderate the influence of information asymmetry on dividendpolicy. This research was conducted at a manufacturing company listed onIndonesia Stock Exchange 2014-2016. Sampling method used is purposivesampling. The sample size is 30 with 72 observations. Technique Data analysisused is test of Moderated Regression Analysis (MRA). Based on the results of theanalysis, it is known that the investment opportunity set is not as a moderator ofthe influence of information asymmetry on the dividend policy. This suggests thatwhen firms have high investment opportunities with high levels of asymmetry, it isnot necessarily that the company will pay low dividends or not share them to theshareholders, since management will manage earnings annually as reserves to bereinvested without reducing the proportion of dividend payout to investors. Thisstudy provides implications for investors as a consideration in investing in acompany to see how the bid ask and dividend payout ratio of the company'sshares.Keywords: Asymmetry of information, investment opportunity set, dividend policy]]>
<![CDATA[Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi ]]>
<![CDATA[Ni Luh Putu Widia Ananda Sari]]>;
<![CDATA[A.A.G.P Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p27
<![CDATA[This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.]]>
<![CDATA[Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung ]]>
<![CDATA[I Wayan Sukardika]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>;
<![CDATA[I Made Andika Pradnyana Wistawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p10
<![CDATA[Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.]]>
<![CDATA[Pengaruh Kecukupan Modal pada Profitabilitas Dengan Good Corporate Goveranance Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ida Ayu Bintang Gesaputri]]>;
<![CDATA[Anak Agung Gede Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p08
<![CDATA[This study aims to obtain empirical evidence about the effect of capital adequacy on profitability with good corporate governance as a moderating variable. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2011-2016. The method of determining the sample used is purposive sampling. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study, it is known that good corporate governance is not as a moderating influence of capital adequacy on profitability. Based on the period of application of good corporate governance, it is more long-term so that success cannot be measured based on short-term profitability. The theoretical implications of research are in addition to references to further research regarding research related to capital structure theory and agency theory. On the other hand the practical implications of research are as additional information for investors before investing. Keywords: profitability, capital adequacy, and good corporate governance]]>
<![CDATA[Kepemilikan Manajerial, Kepemilikan Institusional dan Kebijakan Dividen serta Free Cash Flow sebagai Pemoderasi ]]>
<![CDATA[Ni Made Ari Trisna Dewi]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p08
<![CDATA[This study aims to determine the effect of managerial ownership and institutional ownership on dividend policy with free cash flow as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample was selected by means of a purposive sampling method with 42 companies as samples and 210 observations. The analysis technique used in this research is Moderated Regression Analysis (MRA). The results of this study indicate that the higher the managerial ownership, the higher the dividend policy, especially in companies that have high free cash flow, and the higher the institutional ownership, the higher the dividend policy, especially in companies with high free cash flow. Keywords: Managerial Ownership; Institutional Ownership; Free Cash Flow; Dividend Policy.]]>
<![CDATA[Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali ]]>
<![CDATA[Tjokorda Istri Chitra Anandari Pemayun]]>;
<![CDATA[I Made Andika Pradnyana Wistawan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (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.i01.p26
<![CDATA[The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.]]>
<![CDATA[REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH AUDIT FEE PADA AUDITOR SWITCHING ]]>
<![CDATA[Ika Wulan Indah Sari]]>;
<![CDATA[A.A. G.P Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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 ]]>
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<![CDATA[This study aimed to examine the effect of audit fee to the auditor switching. In addition , this study also aimed to determine the effect on the auditor's audit fee switching to the auditor 's reputation as a moderating . This study was conducted on 145 manufacturing companies listed on the Stock Exchange in 2010-2014 . The results of this study indicate that the audit fee positive effect on the auditor switching. This shows that the higher audit fee offered auditor , the company will be more frequent switching auditors . Additionally auditor reputation weaken the influence of audit fees on auditor switching. This means companies that have used the services of a reputable accounting firm will not perform switching auditors audit fee despite being offered KAP relatively high repute .]]>
<![CDATA[PENGARUH PELATIHAN PASAR MODAL, RETURN, PERSEPSI RISIKO, GENDER, DAN KEMAJUAN TEKNOLOGI PADA MINAT INVESTASI MAHASISWA ]]>
<![CDATA[Timothius Tandio]]>;
<![CDATA[A.A G.P Widanaputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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[This research aims to test an effect of capital market training, return, perception of risk, gender and technological advances to interest of investment. The researcher wish to see factors that affect investment interest of university student which notabene have no experience at stock investment in capital market . Data in this research obtained directly using a questionnaire from 95 respondents. The sampling method was Purposive sampling. The nominal form of primary data then converted to interval quantitative data using method of successive interval. Based on analytic regression, capital market training and return significantly affect interest of investment. Test also found “interesting” matter, perception of risk, gender and technological advances variable are not affecting interest of investment significanly. Differ from previous researches, university student’s perception about risk does not affect their interest to investing in capital market.]]>
