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All Journal E-Jurnal Akuntansi Universitas Udayana International Research Journal of Management, IT & Social Sciences EKONOMIS : Journal of Economics and Business Widya Akuntansi dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Indonesia Sosial Sains JURNAL ECONOMINA
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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 1 
The influence of bid-ask spread and leverage on earnings management with good corporate governance as moderating variable Putri, Yura Karlinda Wiasa; Sujana, I Ketut
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.663

Abstract

This research was intended for obtaining an empirical evidence regarding good corporate governance to moderate the influence of bid-ask spread and leverage on earnings management. Earnings management was measured by the three proxies of real earnings management. It was included cash flow operation, production cost, and discretionary expenses. Bid-ask spread was measured by ask and bid price of the companys shares in given period. Leverage was measured by the ratio of total debt and assets. A good corporate governance was measured by score Corporate Governance Perception Index (CGPI). The research population was a company listed on the Indonesia Stock Exchange in 2008-2015. The sampling method is used a purposive sampling. The samples analyzed was 56 samples. An analytical technique is used Moderated Regression Analysis (MRA). The result showed that a good corporate governance did not moderate the influence of bid-ask spread on earnings management. However, a good corporate governance weakens the influence of leverage on earnings management.
PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN PERGANTIAN CHIEF EXECUTIVE OFFICER PADA PRAKTIK MANAJEMEN LABA Yura Karlinda Wiasa Putri; Agung Widanaputra
E-Jurnal Akuntansi Vol 11 No 3 (2015)
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

Abstract

Definitions of earnings management company managers attempt to intervene or influence  information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of earnings management can be influenced by several factors: asymmetry of information, leverage and turn the chief executive officer (CEO). This study aimed to determine the effect of information asymmetry, leverage and turn Chief Executive Officer (CEO) on earnings management practices companies listed on the Stock Exchange. The data used in this study were obtained from published financial statements of companies listed on the Stock Exchange from the year 2010-2013 with a sample of 56 companies observations. The data analysis technique used is multiple linear regression. Based analysis showed that partial information asymmetry and leverage positive effect on earnings management while turnover Chief Executive Officer (CEO) is a negative effect on earnings management.
Pengaruh ROA dan DER Dimoderasi oleh Kepemilikan Manajerial Terhadap Nilai Perusahaan Yura Karlinda Wiasa Putri; I Made Endra Lesmana Putra
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 11 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.229 KB) | DOI: 10.59141/comserva.v1i11.170

Abstract

Firm value is an important concept for investors because it is a market measure of the firm's overall value. In this study, the purpose of this study is to examine the impact of ROA and DER on firm value, with management ownership as a moderating variable. Firm value is the dependent variable which is measured using Tobin's Q. In this study, the analytical technique used is moderated regression analysis. The test results, the first ROA has a large and good impact on the value of the consumption sector company, while the second managerial ownership cannot moderate the impact of ROA on the company value, the third DER has a large and good impact on the consumption sector company value. and fourth, managerial ownership strengthens the effect of DER on firm value. The limitation of this study lies in the classification of the sample which only uses the consumption sector for the period 2018 – 2020 as a result, the results of the study cannot be generalized to see the effect of the variables used on manufacturing companies as a whole.
PERILAKU STICKY COST DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1717

Abstract

Knowing the difference in the level of sticky costs in executive compensation of BUMN and Non BUMN Banks is the purpose of this study, this study takes the period 2017-2019. Sticky cost is an unbalanced cost response when there is a change in activity. Executive compensation is the cost incurred for executives who perform performance-enhancing companies. The location of the research was conducted at the Indonesia Stock Exchange in the Banking Sector. The sampling technique used is non-probability sampling by purposive sampling. The type of data source used in this study is secondary data in the form of annual reports (annual reposts) of banking companies listed on the IDX for the 2017-2019 period. The data analysis technique used is multiple linear regression analysis. The results of the research obtained are proving that there is no difference in the level of sticky costs in executive compensation of state-owned banks and non-state-owned banks listed on the BEI.
The Effect of Savings Growth, Deposits, Credit, Credit Interest Rate and Cash Turnover on Profit Growth in Savings and Loans Cooperative in North Denpasar Year 2017 – 2019 Putu Kepramareni; Sagung Oka Pradnyawati; Ni Made Dwika Sari; Yura Karlinda Wiasa Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.659 KB) | DOI: 10.32535/ijafap.v5i1.1411

Abstract

This study aims to examine and obtain empirical evidence from the effect of savings growth, deposits, credit, credit interest rates and cash turnover on profit growth in Savings and Loans Cooperatives in North Denpasar in 2017-2019. The population of the data in this study were all Savings and Loans Cooperatives located in North Denpasar and registered with the Denpasar City Cooperatives and Micro Small Medium Enterprises (MSME) Service in 2017-2019. The sample were select by used purposive sampling method. The sample in this study were 16 cooperatives with 48 observations. Multiple linear regression analysis is needed to process the data in this study. And the research results are obtained as follows: saving growth variable, deposit growth and cash turnover have no effect on profit growth, while credit growth and credit interest rates have a positive effect on profit growth. The implication of this research is that the sample selection is limited to one area, namely North Denpasar, so the results cannot be generalized and are limited to the form of savings and loan cooperatives only.
Reviewing Factors Affecting the Implementation of FAS-EWPA in Small and Medium Enterprises in Denpasar City Ni Luh Nyoman Sherina Devi; Ida Ayu Ratih Manuari; Yura Karlinda Wiasa Putri
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1467

Abstract

Small and Medium Enterprises (SMEs) play a role and contribute to the economy in Indonesia. To obtain additional capital from bank and non-bank financial institutions, SMEs are required to include financial statements as a condition for applying for loans. Financial Accounting Standards for Entities without Public Accountability (FAS-EWPA, in Bahasa Indonesia known as SAK-ETAP) is a standard that is intended for business entities that do not have public accountability such as SME entities. This study aims to analyze the effect of providing information and socialization, entrepreneur education, length of business, business size, and perceptions of SME entrepreneurs on the implementation of FAS-EWPA. The research population is SME entrepreneurs who are located and registered with the Denpasar City Cooperatives and Micro, Small, and Medium Enterprises Service. The results showed that the provision of information and socialization, the perception of SME entrepreneurs had a positive effect on the implementation of FAS-EWPA. Meanwhile, entrepreneur education, length of business, and business size have no effect on the implementation of FAS-EWPA. It can be suggested that the role of related parties such as the government needs to be increased in providing socialization about the understanding of FAS-EWPA. Keywords: FAS-EWPA, Financial Reporting, SMEs.
Pengaruh Leverage Pada Manajemen Laba dan Good Corporate Governance Sebagai Pemoderasi Yura Karlinda Wiasa Putri; Luh Pande Eka Setiawati
Jurnal Indonesia Sosial Sains Vol. 2 No. 08 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.884 KB) | DOI: 10.59141/jiss.v2i08.393

Abstract

Manajemen laba merupakan tindakan dalam menyusun laporan keuangan eksternal dengan menaikkan atau menurunkan laba akuntansi. Rasio leverage yang tinggi menunjukanasemakin rendah kemungkinanapihakamanajemenauntuk melakukan manajemen laba. Adanya ketidakonsistenan hasil penelitian mengenai pengaruh leverage pada manajemen laba, sehingga peneliti menambahkan variabel moderasi yaitu dewan komisaris independen, kepemilikan institusional, dan kualitas audit. Tujuan penelitian ini adalah menguji pengaruh leverage pada manajemen laba dengan dewan komisaris, kepemilikan institusional dan kualitas audit sebagai pemoderasi. Penelitianamenggunakan metode purposive sampling pada perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2019. Penelitian ini menggunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif pada manajemen laba dan dewan komisaris independen, kepemilikan institusional, serta kualitas audit tidak dapat memoderasi hubungan antara leverage pada manajemen laba.
Modelling Determinants of Return on Equity and Implications for Dividend Payout I Kadek Bagiana; Kadek Indah Kusuma Dewi; Ni Luh Nyoman Sherina Devi; Luh Putri Mas Mirayani; Yura Karlinda Wiasa Putri
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.992

Abstract

The purposes of this study is to examine and get exact proof on the effect of CAR, NPL, OER, LDR on ROE and its implications for DPR. This study uses quantitative methods. Path analysis is utilized to demonstrate the connection between the factors considered. The results of the analysis show several findings including CAR has negative effect on ROE. NPL has no effect on ROE. OER has negative effect on ROE. LDR has negative effect on ROE. ROE has positive effect on the DPR. ROE mediates the effect of CAR on DPR. ROE is can’t to mediate the effect of the NPL on the DPR. ROE mediates the effect of OER on the DPR. ROE mediates the effect of the LDR on the DPR.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1311

Abstract

Company Value is a state that a business has attained as a representation of the public's confidence in the business following a number of years of operations, specifically from the time the business was founded until the present. The purpose of this study is to ascertain how the capital structure, dividend policy, company growth, managerial ownership, profitability, and capital structure affect the value of banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022. Banking companies that are listed on the Indonesia Stock Exchange between 2019 and 2022 make up the research's population. Using the purposive sampling method, the sample criteria were determined, and 32 companies were observed overall over the course of the 4-year observation period, with a sample size of 8 companies. Multiple linear regression analysis is the method used for analysis. The study's findings indicate that the value of a company is unaffected by profitability, corporate expansion, or dividend policy. The capital structure and managerial ownership both increase the value of the company.
Co-Authors Anak Agung Gde Putu Widanaputra I Kadek Bagiana I Ketut Sujana I Made Endra Lesmana Putra I Nyoman Sujana Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Luh Nyoman Sherina Devi Ni Made Dwika Sari Putu Kepramareni Sagung Oka Pradnyawati