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HUBUNGAN ANTARA HARGA SAHAM DAN KEBIJAKAN DIVIDEN SERTA UKURAN PERUSAHAAN Bagiana I Kadek
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol 1 No 2 (2022): Mei : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.812 KB) | DOI: 10.55606/jimak.v1i2.283

Abstract

Fluctuating stock price movements occur due to several factors, one of which is corporate action in distributing dividends. Dividends are not only a source of income for investors but are also a signal of the performance of large companies, one of which is in the manufacturing sector. The good performance of manufacturing companies is not only seen from the management of assets, it is also seen from the company's ability to pay dividends and invest in other companies, so that it can lead to an increase in the company's stock price. There are several important factors that companies consider in designing their dividend policy, one of which is company size. Firm size reflects the size of a company based on the total assets owned. This study aims to re-examine and confirm the effect of firm size on stock prices with dividend policy as a mediating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sample determination uses a non-probability method with purposive sampling technique and obtained as many as 72 companies. The analysis technique used is path analysis. Analysis of the data in this study using the SmartPLS software version 3.3.7. The results of this study indicate that firm size has no effect on dividend policy, firm size has a positive effect on stock prices, dividend policy has a positive effect on stock prices, dividend policy is not able to mediate the effect of firm size on stock prices.
Pengaruh Ukuran Perusahaan Pada Kebijakan Dividen dengan Kapitalisasi Pasar Sebagai Variabel Mediasi dan Nilai Perusahaan Sebagai Variabel Moderasi I Kadek Bagiana; Putu Ayu Anggya Agustina
Jurnal Ecogen Vol 4, No 3 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i3.11975

Abstract

Indonesia's economic growth is supported by many companies, one of which is the banking sector. A good company must pay attention to various important factors in managing its operations, one of which is a dividend policy to attract investors to invest their funds. This study aims to re-examine and confirm the effect of firm size on dividend policy with market capitalization as a mediating variable and firm value as a moderating variable. The population in this study is state-owned banks in Indonesia in the 2010-2019 period. Determination of the sample using a non-probability method with purposive sampling technique and obtained as many as 4 banks with a total of 40 observations. The analysis technique used is path analysis. Analysis of the data in this study using SmartPLS 3 software. The results of this study indicate that firm size has a positive effect on market capitalization, firm size has a positive effect on dividend policy, market capitalization has a positive effect on dividend policy, market capitalization mediates the effect of firm size on dividend policy and value firms moderate the effect of market capitalization on dividend policy. Companies in the banking sector are advised not only to pay attention to internal factors that can influence dividend policy but also to the movement of macroeconomic factors. The researcher suggests examining other internal and external factors that are thought to influence dividend policy and market capitalization for further research.
Does The Dividend Policy Affect the Stock Price? I Komang Oka Permadi; I Kadek Bagiana; Putu Ayu Diah Widari 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.v5i1.1464

Abstract

Stock prices have long been a fascinating topic for researchers, especially in the financial industry, in this digital era. Stock price fluctuations are caused by a variety of variables, one of which is corporate dividend distribution. Dividends are not only a source of income for investors, but they also serve as a barometer of a company's performance. Companies with a bigger market capitalization are better equipped to pay dividends than companies with a smaller market capitalization, hence this will affect the stock price. With firm size as the moderating variable, the point of this study is to re-examine and affirm the impact of dividend policy on stock prices. In this study, the population is manufacturing enterprises that listed on the Indonesia Stock Exchange in 2020. The sample was determined using a non-probability method and purposive sampling technique, and a total of 72 companies were collected. Path analysis is the analytical technique utilized. The findings of this study show that dividend policy has a positive impact on stock prices, and that firm size has no effect on dividend policy's impact on stock prices. Keywords: dividend policy, stock price, firm size, manufacturing company.
How Work Motivation Mediates the Relationship Between Leadership and Employee Morale I Komang Oka Permadi; I Kadek Bagiana; Ni Kadek Nonik Rasminingsih
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1687

Abstract

A good leader is a leader who understands the needs and desires of his subordinates, because the survival of the industry depends on employees who act as the driving force and carry out industrial activities. The purpose of this research is to confirm and re-examine the impact of leadership on employee morale, using work motivation as a mediating variable. This study used a non-probability sampling method with a saturation sampling technique (census), in which the total population is sampled as many as 32 people. Path analysis is used in the research to test hypotheses, and SmartPLS version 3.2.9 is used to test the data obtained in this study. The results showed that leadership is a determining factor in increasing work motivation and employee morale. In contrast to work motivation, which is not able to have an effect on employee morale and has not been able to mediate the impact of leadership on employee morale.Keywords: Work Motivation, Leadership, Employee Morale.
The Effect Of Competence, Morality, Integrity, Internal Control, And Organizational Culture On Fraud Prevention With Whistleblowing System As Moderating Variables Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti; Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3151

Abstract

This study aims to determine the effect of apparatus competence, apparatus morality, apparatus integrity, internal control and organizational culture on the prevention of fraud that occurs in the management of village fund allocations with the whistleblowing system as a moderating variable in the Village Office in Baturiti sub-district. This study uses a quantitative descriptive design. The population in this study were village officials in Baturiti sub-district totaling 84 people. The sample uses a saturated sample. Data obtained from the distribution of questionnaires to respondents who have been determined. The data analysis technique used the MRA test. The results showed that the morality of the apparatus, the integrity of the apparatus and the organizational culture had no influence on the prevention of fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations.
DETERMINANTS OF TIMELINESS OF FINANCIAL STATEMENT PUBLICATION IN SUSTAINABLE BUSINESS M Doni Permana Putra; I Komang Oka Permadi; I Kadek Bagiana
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.218

Abstract

Companies that have detailed financial reports and publish them on time, without missing anything can be evidence of their responsibility to both internal and external parts of the company. This study aims to examine and obtain empirical evidence of the effect of firm age, firm size, liquidity, profitability and public ownership on the timeliness of financial statement publications. The location of this research is a banking company listed on the Indonesia Stock Exchange. The object of this research is the annual report of banking companies listed on the Indonesia Stock Exchange in 2018 to 2020. Determination of the sample using purposive sampling technique, in order to obtain a sample of 34 companies with observation data for 3 years so that the data used is 102 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that firm size and profitability have a positive effect on the timeliness of financial statement publication, while firm age, liquidity and public ownership have no effect on the timeliness of financial statement publication.
Analysis of Bank Soundness Level at Regional Development Bank of Bali for 2012 to 2021 I Kadek Bagiana; Luh Pande Eka Setiawati; RR. Maria Yulia Dwi Rengganis; Anak Agung Sagung Istri Pramanaswari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.654

Abstract

The purpose of this study is to analyze the health level at RDB of Bali by using the Risk Based Bank Rating (RBBR) method. The RBBR method includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). A quantitative descriptive approach was used to analyze. The variables in this study are the Risk Profile includes the ratio of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) uses the composite value of GCG, Earnings includes the ratio of Return on Assets (ROA) and Net Interest Margin (NIM) and Capital includes the Capital Adequacy Ratio (CAR). Data were collected from annual reports for the period 2012 to 2021. The results showed that RDB of Bali obtained a composite rating of 2, which means the bank is in a healthy condition.
Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana; Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22363

Abstract

The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
The Influence of Investment Decisions on Firm Value with Managerial Ownership as Mediation Effect I Kadek Bagiana; Ida Ayu Nirma Prameswari
Jurnal Ecogen Vol 6, No 3 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i3.14926

Abstract

The study discusses the relationship between investment decisions, managerial ownership, and firm value in the manufacturing sector. This study points out that the manufacturing sector is a diverse and large-scale sector, yet the average stock price has declined in recent years. This phenomenon is interesting because there are many factors that can affect firm value, including investment decisions and managerial ownership, and previous research has produced inconsistent findings. To address this issue, the author conducted a quantitative research study using path analysis techniques and SmartPLS software version 4.0.8.8 and employed purposive sampling to select a sample. The results of the analysis indicate that investment decisions have no effect on firm value, but investment decisions have a positive effect on managerial ownership. Furthermore, managerial ownership has a positive effect on firm value and plays a positive mediating role in the relationship between investment decisions and firm value. The author acknowledges that the study has limitations, as it only focuses on investment decisions, managerial ownership, and firm value in the manufacturing sector. Future research should consider adding other variables or modifying the research model using moderation. Moreover, examining more than one sector is recommended to generalize the findings.
The Influence of Leverage on Audit Delay with Firm Size as a Moderating Variable Putu Ayu Anggya Agustina; I Kadek Bagiana
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.v7i2.1310

Abstract

Regulation of POJK Number 29/POJK.04/2016 states that issuers or public companies are required to submit an annual report to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days). However, not all public accounting firms can complete the audit on time. One of the reasons, for it because the firms commits fraud or experiences financial difficulties. The purpose of this study is to prove the effect of leverage on audit delay with firm size as a moderating variable. This study uses the food and beverage industry in IDX in the 2016 to 2020. This research method is causal associative research using a quantitative approach. The number of samples is 35 observations. The data analysis technique used is Moderated Regression Analysis (MRA). The results is firm size is able to moderate the effect of leverage on audit delay.