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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika The Indonesian Accounting Review Jurnal Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi EKONOMIKA45 Innovative: Journal Of Social Science Research
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT OBLIGASI Indah Kusuma Sari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 17 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

This research aimed to test positive influence Good Corporate Governance implementation, profitability and liquidity of the bond rating. The theory used in this research is the stewardship theory, agency theory and signal theory. The population in this study is manufacturing company that issues bonds and listed on the Stock Exchange period 2011-2015. The samples used in this study were 40 companies with sampling purposive sampling technique. The collected data using by non-participant observation method. Data analysis technique used is Logistic Regression. The results of this research showed that the Good Corporate Governance and liquidity positive and significant impact on bond ratings. While profitability does not affect the bond ratings.
ANALISIS REAKSI PASAR TERHADAP PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN GO PUBLIC YANG TERCATAT DI BEI Ida Ayu Wiasti Paramita Apsari; Gerianta Wirawan Yasa
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 announcement of the rights issue carried out to see the market reaction to the announcement and know their abnormal return or around the period of announcement of right issue. This research was conducted in the Indonesia Stock Exchange with a total sample of 73 companies went public and 90 announcement of right issue, using non-probability sampling method that consists of companies that conduct the rights issue announcement in the 2011-2015 period. Data collection method used was non-participant observation method. From the research carried out can be concluded that there is a negative market reaction on the third day prior to the announcement of the rights issue and at the time of the announcement of the rights issue there is no market reaction, while there are positive market reaction on the first day and the fourth day after the announcement of the rights issue.
Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan Pada Nilai Perusahaan Putu Ayu Widiastari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 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.v23.i02.p06

Abstract

Tujuan perusahaan bukan hanya untuk memperoleh keuntungan, namun juga berorientasi pada kemakmuran pemegang saham melalui peningkatan nilai perusahaan. Nilai perusahaan dicerminkan dari harga sahamnya. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, free cash flow, dan ukuran perusahaan pada nilai perusahaan. Penelitian ini dilakukan pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015. Jumlah sampel yang digunakan sebanyak 24 perusahaan dengan metode pengambilan sampel menggunakan metode non probability sampling. Metode pengumpulan data yang digunakan adalah observasi non partisipan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa profitabilitas dan ukuran perusahaan mempunyai pengaruh positif pada nilai perusahaan. Sementara free cash flow tidak berpengaruh pada nilai perusahaan.
Reputasi Auditor Sebagai Pemoderasi Pengaruh Informasi Keuangan dalam Prospektus Pada Tingkat Underpricing Penawaran Saham Perdana Pande Kadek Ary Raditya Permadi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 21 No 3 (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.v21.i03.p10

Abstract

Pasar modal merupakan tempat terjadinya permintaan dan penawaran saham. Pasar modal berperan sebagai sumber pembiayaan maupun investasi, baik dalam dunia usaha maupun oleh investor. Pasar modal dibedakan menjadi pasar primer dan pasar sekunder. Pasar primer adalah tempat untuk perusahaan yang baru go public menawarkan sahamnya, sedangkan pasar sekunder adalah tempat untuk perusahaan menawarkan sahamnya setelah penawaran perdana di pasar primer. Perusahaan yang akan go public biasanya menerbitkan prospektus perusahaan. Di dalam prospektus terdapat informasi-informasi perusahaan. informasi yang terdapat di dalam prospektus perusahaan inilah yang diperlukan oleh publik (investor) dalam pengambilan keputusan investasi yang baik dan tidak menyesatkan. Tujuan dalam penelitian ini adalah untuk mengetahui reputasi auditor sebagai pemoderasi pengaruh size, return on assets dan financial leverage pada tingkat underpricing penawaran saham perdana di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan yang melakukan IPO tahun 2012-2014. Jumlah populasi sebanyak 77 perusahaan. Dari jumlah populasi tersebut, didapat sebanyak 63 data observasi dengan menggunakan metode non-probability sampling dengan teknik purposive sampling. Metode pengumpulan data dengan nonparticipant observation. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil analisis data menunjukkan bahwa size dan return on assets berpengaruh negatif pada tingkat underpricing, sedangkan financial leverage berpengaruh positif pada tingkat underpricing. Reputasi auditor memperlemah, pengaruh negatif return on assets dan pengaruh positif financial leverage pada tingkat underpricing, sedangkan reputasi auditor tidak mampu memoderasi pengaruh size pada tingkat underpricing.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN DAN PENGALAMAN KERJA PADA KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI I Gede Widya Saputra, Gerianta Wirawan Yasa2
E-Jurnal Akuntansi Vol 3 No 1 (2013)
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

ABSTRAK Kemampuan seorang auditor untuk menghasilkan temuan atau hasil pemeriksaan yang dilakukannya merupakan kinerja seorang auditor. Agar auditor memiliki kinerja yang tinggi, suatu organisasi perlu memperhatikan faktor-faktor yang mempengaruhi kinerja auditor. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja pada kinerja auditor. Penelitian ini dilakukan di BPK RI Perwakilan Provinsi Bali. Metode purposive sampling digunakan sebagai teknik dalam pengambilan sampling, sehingga didapat jumlah sampel sebanyak 41 orang. Hasil dari penelitian ini mendapatkan bahwa independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Konsekuensinya adalah bahwa semakin tinggi independensi, profesionalisme, tingkat pendidikan dan pengalaman kerja, maka kinerja auditor akan semakin meningkat. Kata kunci: Independensi, profesionalisme, tingkat pendidikan, pengalaman kerja, kinerja
Analisis Trading Volume Activity dan Bid-Ask Spread Setelah Stock Split Luh Ade Wahyu Merthadiyanti; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 27 No 1 (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.v27.i01.p12

Abstract

This study aims to determine whether there is an increase in TVA and a decrease in the bid-ask spread after a stock split is carried out. The population in this study were all companies on the IDX that conducted a stock split in which there were 234 companies. The number of samples taken was 53 companies, with non probability sampling methods, specifically purposive sampling. Data collection techniques are documentation techniques from the Indonesia Stock Exchange. The analytical method used is the analysis of paired sample t-test. Based on the results of the analysis it was found that there was an increase in TVA after the stock split which showed that investor interest had increased due to low stock prices and a decrease in bid-ask spreads which showed that stock trading liquidity had increased. Keywords: Trading volume, bid-ask, split
Kemampuan Komitmen Organisasi Memoderasi Kompetensi Pejabat Penatausahaan Keuangan dan SPI Pada Kualitas Laporan Keuangan Kota Denpasar Ida Bagus Putra Astika; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 22 No 1 (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.i01.p12

Abstract

This study examines the quality of financial reporting Denpasar District. The financial statements of Denpasar has three times successively retain unqualified opinion (WTP) of the Supreme Audit Agency (BPK) since 2013 (The government of Denpasar, 2015). The success of Denpasar must be maintained through the improvement, especially in the field of HR, SPI, and the commitment of the region. This study will be conducted in the environment SKPD Denpasar. The research was conducted in 2016. The research scope is limited to the financial administration officials (PPK) as the parties relating to the preparation of financial statements SKPD. Data analysis techniques used in this research is descriptive and inductive statistical analsisi. Analysis Descriptive statistics such as frequency distribution of respondents' answers on statements in the questionnaire. Inductive statistical analysis used in this study is the SEM-PLS. This research proves that the competence of the administration officials keuangandan internal control system affects the quality of financial statements, while the organizational commitment does not affect the quality of financial statements. Organizational commitment not found moderating influence of the financial administration officials competence and internal control system on the quality of financial statements. Keywords: organizational commitment, competence, internal control system, the quality of financial reports, and working units.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi Ni Putu Gita Darmayanti; Ni Made Dwi Ratnadi; Ayu Aryista Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p03

Abstract

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ratih Manuari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 7 No 3 (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

Income smoothing’s practice is management company’s effort to reduce fluctuations in so that the profit from income smoothing practices will result in a relatively stable income . This study aims to examine the factors that influence the management’s company to perform income smoothing’s practices contained in the companies listed in Indonesia Stock Exchange 2008-2012 period. The variables tested which include the dividend payout ratio, profitability, financial leverage, the net profit margin and public ownership. The sample selection by the purposive sampling method, so that a total result is 19 manufacturing companies selected. The total observation for 5 years is 95 observations . Eckel index used in this study to identify companies that perform income smoothing practices and who does not perform income smoothing practices. Hypothesis testing is performed by binary logistic regression obtain the result that the net profit margin variables affect income smoothing’s practices while variable dividend payout ratio, profitability, financial leverage and public ownership does not affect the income smoothing’s practices .
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA OLEH CEO BARU Christine Priskayani H. Sirait; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 10 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

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Abstract

Earnings management by the new CEO can be reduced with the implementation of good corporate governance, in particular through the supervision of the board of commissioners and the audit committee. This study aims to provide empirical evidence about the influence of proportion of independent board of commissioners and audit committee, financial expertise and activity to earnings management by the new CEO. This study was done at the manufacturing companies listed in Indonesia Stock Exchange that do CEO turnover at the period 2008-2012, with a total sample of  36 companies taken with purposive sampling. Based on the results of data analysis by using  multiple linear regression, the study found  negative influence from the proportion of independent board of commissioners and audit committee to earnings management by the new CEO. Financial expertise and activity of the board of commissioners and audit committee of proven does not give influence over earnings management.
Co-Authors A.A. Gede Indra Pramana A.A. Putu Kendran Pramithasari AA Putri Rahayu Agus Artha Bawa Anak Agung Gede Alit Pramana Putra Ananda Oktadino Anggriawan Firman Ariel Suryo Christine Priskayani H. Sirait Cok Istri Intan Paramita Dewi Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Luh Ayu Sukrisna Emi Yanti Erving Anggiatma Napitupulu Gede Mandirta Tama Hanny Meylita P I Gde Ary Wirajaya I Gusti Ayu Agung Ratna Kusuma Dewi I Gusti Ayu Novi Yudiantari I Gusti Ayu Purnamawati I Gusti Ayu Putri Suniantari I Gusti Ngurah Dody Setyawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Putu Adi Suartawan I Gusti Ngurah Siwambudi I Ketut Yadnyana I PUTU ADNYANA USADHA I Wayan Ramantha I Wayan Suartana I Wayan Subrata Ida Ayu Putu Oki Yacintya Dewi Ida Ayu Wiasti Paramita Apsari Ida Bagus Putra Astika Immanuel Satrio Wicaksono Indah Kusuma Sari Kadek Fajar Andika Karma Kadek Kristiana Dewi Kadek Wisnu Perdana Kadek Yuni Lestari Ketut Pradnyana Wiguna Komang Dian Widiarini Komang Winda Trinadewi Kristina Surya Dewi Luh Ade Wahyu Merthadiyanti Luki Setiawan Djajadi Made Bana Partha Made Karunia Dewi Made Sujana Sujana Muhammad Faisal Nanda Sadewa Ni Kadek Sukma Dwiyantika Ni Ketut Rasmini Ni Luh Ayu Sukrisna Dewi NI LUH PUTU ARIK PRABAYANTI Ni Luh Putu Sandrya Dewi Ni Luh Ulansari Manikan Widayani Ni Made Ayu Widiariani Ni Made Dwi Ratnadi Ni Made Sania Candradewi Ni Putu Aprilianti Tirta Dewi Ni Putu Gita Darmayanti Ni Putu Lia Sumertiasih Ni Putu Linda Sopyana Ni Putu Pradnyamitha Devy Handayani Ni Putu Sandyaswari Ni Putu Widianjani Ni Putu Wiwin Setyari Ni Wayan Widya Wedani Ni Wayan Yantiari Pande Kadek Ary Raditya Permadi Putu Ayu Widiastari Putu Rani Adnyani Asak Putu Wira Hendrayana Putu Wira Hendrayana Ratih Manuari Yoseph Yos Sudarso Anastasio Rany YULIA NOVIALY