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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
Gerianta Wirawan Yasa
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
Pengaruh SBI, Kurs Rupiah, STI, SET, dan KLSE pada Indeks Harga Saham Gabungan Ni Made Sania Candradewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p28

Abstract

Fluktuasi yang terjadi pada Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia (BEI) biasanya disebabkan oleh berbagai faktor ekonomi, diantaranya adalah tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham negara lain. Tujuan penelitian ini ialah untuk meneliti pengaruh tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, STI, SET, dan KLSE pada IHSG di BEI. Penelitian dilakukan pada seluruh data penutupan tiap akhir bulan tingkat suku bunga SBI, nilai tukar Rupiah atas Dollar AS, dan indeks harga saham STI, SET, dan KLSE dengan menggunakan metode sampling jenuh. Sampel yang diperoleh sebanyak 60 dengan periode pengamatan selama 5 tahun sehingga diperoleh jumlah sampel sebanyak 300 amatan. Data diperoleh dengan mengakses situs resmi mengenai SBI, nilai tukar, dan indeks harga saham asing tahun 2012-2016. Teknik analisis yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga SBI berpengaruh negatif dan nilai tukar Rupiah atas Dollar AS, SET, dan KLSE berpengaruh positif pada IHSG di BEI. Sedangkan variabel STI tidak berpengaruh pada IHSG di BEI. Kata kunci: IHSG, SBI, Nilai Tukar Rupiah atas Dollar AS, STI, SET, KLSE
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PEMODERASI GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPOSIBILITY Maria Ni Luh Susianti, Gerianta Wirawan Yasa
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 Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) dan Corporate Governance Perception Index (CGPI) sebagai proksi dari Good Corporate Governance terhadap hubungan antara ROA sebagai proksi kinerja keuangan dengan nilai perusahaan pada perusahaan yang terdaftar di BEI tahun 2006-2010. Sampel dalam penelitian ini yaitu 30 perusahaan dengan 71 observasi data. Metode analisis  menggunakan regresi linier berganda dengan metode Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap nilai perusahaan. Analisis variabel pemoderasi dengan menggunakan metode MRA menunjukkan bahwa CSR merupakan variabel pemoderasi terhadap hubungan ROA dengan nilai perusahaan, sedangkan CGPI bukan merupakan variabel pemoderasi antara ROA dan nilai perusahaan. Kata kunci: ROA, CSR, CGPI dan Nilai Perusahaan  
Pengaruh Good Corporate Governance terhadap Manajemen Laba oleh CEO Baru pada Perusahaan Manufaktur Ni Putu Widianjani; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p19

Abstract

CEO turnover in a company is a certain activity. At the turn of the CEO many possibilities can occur, one of which is earnings management practices carried out by the new CEO. Earnings management practices can be avoided with good corporate governance. Manufacturing companies were the sectors of the IDX in the 2013-2017 period selected as the study population. Samples obtained as many as 36 samples will then be processed using multiple linear regression. This sample was obtained through selection criteria, namely by purposive sampling technique. The results obtained are good corporate governance has a negative effect on earnings management.Keywords: Good Corporate Governance, Earnings Management, CEO Turnover
Analisis Reaksi Pasar Atas Pengumuman Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup Komang Winda Trinadewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 29 No 3 (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.v29.i03.p18

Abstract

This study aims to determine the market reaction to the PROPER announcement event and whether there are differences in market reactions between good ratings and poor PROPER ratings. This research is an event study with a window of events for 5 days. The study was conducted on PROPER participating companies listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples that met the criteria were 39 companies. PROPER announcements are measured using abnormal returns. The analysis technique used is the one sample t-test and the independent t-test. The test results show that the PROPER announcement was reacted negatively by the capital market, and there was no difference in market reaction between good ratings and bad ratings. Keywords : Event Study; Abnormal Return; Environmental Performance; PROPER.
TINGKAT UNDERPRICING DAN REPUTASI UNDERWRITER Ni Luh Ulansari Manikan Widayani; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 4 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 Reputasi underwriter, secara teori, akan menaikkan tingkat underpricing. Namun, beberapa penelitian yang ada menunjukkan hal yang berlawanan. Penelitian ini dimaksudkan untuk mengkonfirmasi adanya perbedaan tingkat underpricing antara emiten yang menggunakan underwriter prestisius dengan emiten yang menggunakan underwriter non prestisius ketika melakukan penawaran umum perdana. Sampel amatan yang digunakan berjumlah 169 buah diperoleh dari website Bursa Efek Indonesia dan diolah menggunakan teknik analisis independen sampel T tes. Data yang diolah adalah data sekunder berupa nilai underpricing dan reputasi underwriter yang diproksikan dengan lima besar penjamin emisi berdasarkan jumlah emisi yang dijamin satu tahun sebelumnya. Hasil pengujian menunjukkan bahwa tingkat underpricing emiten yang prestisius tidak lebih besar daripada tingkat underpricing emiten yang menggunakan underwriter non prestisius. Kata kunci: underpricing, reputasi underwriter, IPO
PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PERINGKAT OBLIGASI Kadek Yuni Lestari; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 8 No 1 (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

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penerapan corporate governance dan profitabilitas terhadap peringkat obligasi perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2002-2012.Populasi yang digunakan pada penelitian ini adalah obligasi korporasi yang diterbitkan oleh perusahaan yang terdaftar di BEI periode 2002-2012 serta memiliki skor CGPI dari IICG. Obligasi ini diperingkat oleh lembaga pemeringkat yaitu Pefindo dan Fitch Rating Indonesia. Metode penentuan sampel menggunakan metode purposive sampling, jumlah sampel sesuai kriteria yang ditentukan adalah 28 sampel obligasi korporasi. Metode analisis menggunakan ordinal logistic regression. Berdasarkan hasil analisis penerapan corporate governance yang diproksikan dengan Skor CGPI dan profitabilitas yang diproksikan dengan ROA (Return On Asset) tidak berpengaruh terhadap peringkat obligasi perusahaan yang terdaftar di BEI periode 2002-2012. Kata kunci :peringkat obligasi, penerapan corporate governance, Skor CGPI dan ROA
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN I Nyoman Swastika Yoga Sindhudiptha, Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 4 No 2 (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 Tujuan dari penelitian ini adalah untuk mengetahui apakah kinerja keuangan perusahaan memediasi hubungan antara CSR terhadap nilai perusahaan. Penelitian ini dilakukan dengan mengambil sampel sebanyak 303 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis jalur atau path analysis. Berdasarkan hasil analisis ditemukan bahwa variabel kinerja keuangan tidak mampu memediasi hubungan antara CSR terhadap nilai perusahaan. Tidak mampunya kinerja keuangan memediasi hubungan antara CSR dengan nilai perusahaan disebabkan karena proksi ROA belum mampu menggambarkan kinerja keuangan perusahaan yang sebenarnya. Kata kunci: corporate social responsibility, kinerja keuangan perusahaan, nilai perusahaan.  
MANAJEMEN LABA SETELAH PENURUNAN PERINGKAT OBLIGASI PERUSAHAAN Made Karunia Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 12 No 2 (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

Bond ratings downgrade reflect the conditions and credibility of the company that is on the decline. The downgrade of these bonds will result in a negative perception of investors about the credit quality of the bonds. This has encouraged the management company in the hope of earning management berkutnya period bond ratings could increase. Previous research states that the bond downgrade will trigger companies doing earnings management that increase profitability. Retrieved 60 sample companies which decreased bond ratings by purposive sampling method. Model Kothari (2005) is used to identify companies that perform earnings management practices. Hypothesis testing using Independent Sample T Test. Conclusion this study is a company that has decreased bond rating (downgrade) perform earnings management by increasing the amount of discretionary accruals earnings when publishing the audited financial statements after a period of decline in bond ratings.
Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Organizational Citizenship Behavior dan Komitmen Organisasi sebagai Pemoderasi Cok Istri Intan Paramita Dewi; Gerianta Wirawan Yasa
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p24

Abstract

ABSTRACT Managerial performance is the level of managerial skills in implementing management activities so that budget objectives are achieved and subordinates get the opportunity to participate in the budgeting process. The participation of budget preparation is expected to improve managerial performance. The existence of inconsistent results, and possibly caused by contingencies such as organizational citizenship behavior and organizational commitment. This study aims to provide empirical evidence on the influence of budgetary participation on managerial performance with organizational citizenship behavior and organizational commitment as a moderating variable. This research was conducted in seven branch offices of PT. Bali Regional Development Bank uses the type of qualitative and quantitative data sourced from the primary and secondary data collected through interviews and questionnaires. Questionnaires were distributed to 66 officials involved in the budgeting process. Questionnaires that can be processed as many as 57 questionnaires. Data have been tested and qualified instrument test (validity and reliability test) and classical assumption test (normality test and heteroskedatisitas). Analysis technique used in this research is multiple linear regression analysis with Moderated Regression Analysis (MRA). The results showed that budgetary participation had no effect on managerial performance, organizational citizenship behavior could strengthen the positive influence of budget participation relation on managerial performance, and organizational commitment was unable to reinforce the positive influence of budgetary participation on managerial performance. Keywords: Budgetary Participation, Organizational Citizenship Behavior, Organizational Commitment, Managerial Performance
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 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 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