Articles
<![CDATA[Pengaruh Corporate Governance dan Leverage Pada Agency Cost ]]>
<![CDATA[Nanda Sadewa]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2016.v11.i01.p03
<![CDATA[The purpose of this research is to know the influence of corporate governance and leverage on agency cost. This research is done within the scope of the firms that listed in Indonesia Stock Exchange. Observation is done in all sectors of the firms in 2009-2013. Samples are defined by using purposive sampling method thus 92 samples are obtained that match with criteria. This research uses multivariate regression as analysis technique. The hypothesis of this research said that corporate governance and leverage have a negative influence on agency cost. The result shows that corporate governance and leverage have positive and significant influence on agency cost. This research prove that the increasing of corporate governance and leverage in a firm, agency cost also increased. Keywords: Agency cost, corporate governance, leverage]]>
<![CDATA[PERBEDAAN REAKSI PASAR MODAL TERHADAP PERISTIWA PEMILIHAN PRESIDEN DAN WAKIL PRESIDEN REPUBLIK INDONESIA TAHUN 2014 ]]>
<![CDATA[Ni Putu Linda Sopyana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ Buletin Studi Ekonomi VOL.21.NO.2.AGUSTUS 2016 (PP 115-232) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/bse.2016.v21.i02.p03
<![CDATA[Abstrak: Perbedaan Reaksi Pasar Modal Indonesia Terhadap Pemilihan Presiden Dan Wakil PresidenRI Tahun 2014. Penelitian ini merupakan penelitian event study yang bertujuan untuk menganalisisapakah terdapat perbedaan reaksi pasar modal Indonesia terhadap serangkaian peristiwa berita Pemilihan Umum Presiden dan Wakil Presiden RI Tahun 2014. Seluruh perusahaan yang terdaftar di BEI tahun 2014digunakan sebagai populasi dengan menggunakan purposive sampling sesuai dengan kriteria yangditetapkan. Teknik analisis data yang digunakan adalah metode uji beda dengan tiga hari periodepengamatan yaitu t-1, t0, dan t+1. Hasil penelitian menunjukkan bahwa dalam peristiwa pengumumanperbedaan hasil penghitungan suara cepat (quick count) yang dilakukan oleh dua belas lembaga surveidi Indonesia dan pengumuman penghitungan suara resmi (real count) oleh Komisi Pemilihan Umum(KPU) tidak terdapat perbedaan reaksi pasar pada saham perusahaan yang memiliki DER tinggi dan DERrendah. Sedangkan dalam peristiwa pengumuman pemenang Pemilu oleh Mahkamah Konstitusi dan peristiwa pelantikan Presiden dan Wakil Presiden Republik Indonesia yang terpilih terdapat perbedaanreaksi pasar pada saham perusahaan yang memiliki DER Tinggi dan DER Rendah.Abstract: The Difference of Indonesia Capital Market Reaction During President And Vice PresidentElections In 2014. This research is an events study that aims to analyze whether there is any differenceof Indonesia capital market reaction during President and Vice President Elections in 2014. All companieslisted on Indonesia Stock Exchange in 2014 was used as a population by using purposive samplingmethod according to specified criteria. Data analysis technique using a different test method with threedays observation period that is t-1, t0, and t+1. The results showed, the event announcement of differencequick count results that was performed by twelve survey institutions in Indonesia and the announcementof the official vote count (real count) by the General Election Commission (KPU), there is no differencein market reaction to the company’s shares which has high and low DER. While the announcement of thewinner in the event of Elections by the Constitutional Court and the events of the inauguration ofPresident and Vice President of the Republic of Indonesia were elected, there was a difference in thestock of market reaction to the company’s which has high and low DER.Keywords: events study, president election, leverage]]>
<![CDATA[Resiliensi Bisnis Badan Usaha Milik Desa Pada Era Pandemi: Sebuah Pendekatan Studi Kasus ]]>
<![CDATA[I Wayan Suartana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ni Putu Wiwin Setyari]]>;
<![CDATA[I Gusti Ayu Purnamawati]]>
<![CDATA[ Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 14 Nomor 2 Tahun 2020 ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/MATRIK:JMBK.2020.v14.i02.p09
<![CDATA[Business resilience is a manifestation of how an economic structure can survive and adapt to the empowerment of BUMDesa. This study aims to create a model for institutional capacity building for the success of BUMDesa in Bali. There are 455 BUMDesa in Bali that are engaged in various productive sectors, so the approach used in this study is a combination of qualitative and quantitative approaches. The qualitative approach is a case study. The quantitative approach is descriptive by displaying statistical data in the form of trends. The sampling technique was carried out by quota. There are eight districts and one city in Bali. Each will be given a quota by conducting random sampling in each district/city. The results showed that the stimulus funds and business planning can be a resilience modle for BUMDes. These two prerequisites must be fulfilled for BUMDesa in Bali so that they can continue to exist and show their identity in the midst of the current economic situation and downturn.]]>
<![CDATA[PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL PADA PERSISTENSI LABA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Made Sujana Sujana]]>;
<![CDATA[GERIANTA WIRAWAN YASA]]>;
<![CDATA[I DEWA NYOMAN BADERA]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2017.v06.i12.p10
<![CDATA[This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, BUDAYA ORGANISASI DAN MOTIVASI PADA KINERJA KARYAWAN DI PT BANK PEMBANGUNAN DAERAH BALI CABANG BADUNG ]]>
<![CDATA[Kadek Fajar Andika Karma]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This research examined the effect of situational leadership style, organizational culture and motivation on employee performance at PT Bank Pembangunan Daerah Bali Cabang Badung. This research was 95 employess at PT Bank Pembangunan Daerah Bali Cabang Badung and entire unit underneath the status of a permanent employee. Sampling was done by saturation sampling technique that is part of the non probability sampling method in which this technique sampling an even number equal to the population. Multiple regression model was used to test the influence of independent variables on the dependent variables.The results of multiple linear regression analysis showed that situational leadership style, organizational culture and motivation positive effect on the employee's performance at PT Bank Pembangunan Daerah Bali Cabang Badung. shows that the higher the situational leadership style, organizational culture and motivation will be higher the performance of employees.]]>
<![CDATA[THE MODERATING EFFECT OF LOCUS OF CONTROL ON THE AUTHORITY OF SUPERIOR AND FRAUD ]]>
<![CDATA[Agus Artha Bawa]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The purpose of this study is to obtain evidence between individuals who have an internal locus of control and external locus of control to commit fraud, in both with or without the authority of superiors to commint fraud and using experiment 2x2 factorial design to prove those objectives. The population in this study are Pejabat Pelaksana Teknis Kegiatan (PPTK) on Tabanan Regency Government. This study indicate, that the condition there were authority delegated from superior to commit fraud, tend to influence individual to act unethically. It also shows, that relation between the authority of superior to fraud becomes higher in individuals who have external locus of control with authority of superiors to commint fraud condition and relation between the authority of superior to fraud becomes lower in individuals with internal locus of control, when there is no authority of superiors to commint fraud condition.]]>
<![CDATA[ANALISIS PENGARUH ANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN EMPAT VARIABEL MODERASI (STUDI KASUS PADA SKPD KABUPATEN BADUNG, BALI) ]]>
<![CDATA[Ni Luh Putu Sandrya Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.01.TAHUN 2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Penelitian ini membahas tentang pengaruh anggaran partisipatif pada budgetary slack denganempat variabel moderasi, yaitu asimetri informasi, komitmen organisasi, budaya organisasi dankapasitas individu. Responden dipilih dengan cara proportionate random sampling. Datadikumpulkan melalui metode survei berupa kuesioner dan indepth interview, serta dianalisisdengan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa anggaran partisipasiberpengaruh positif pada budgetary slack. Bahkan, asimetri informasi memperkuat pengaruhtersebut. Sebaliknya, komitmen organisasi dan budaya organisasi memperlemah hubungan antaraanggaran partisipatif dengan budgetary slack. Selain itu, tinggi atau rendahnya kapasitas individutidak mampu memoderasi hubungan tersebut.]]>
<![CDATA[KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[I Gusti Ngurah Siwambudi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Dewa Nyoman Badera]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[The objectives of this study are to determine and obtain empirical evidence related organization commitment as moderated the effect of human resource competency and government intern controlling system at the quality of government financial report in the klungkung regency. This study was conducted on 37 work unit departments of Klungkung regency. Total number of respondent is 36 functionaries of financial department which was selected through purposive sampling technique. The analyzed data was primary data gained through survey and questionary technique. Then, data was analyzed by applying Moderated Regression Analysis method. The result of hipotesis testing shows that human resource competence have not effect on local government financial statement quality, however government intern controlling system do. Organization interaction commitment and both, human resource competence and government intern controlling system have not effect on local government financial statement quality.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH ]]>
<![CDATA[I Wayan Subrata]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.02.TAHUN 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2018.v07.i02.p07
<![CDATA[This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.]]>
