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<![CDATA[KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN SEKTOR NON KEUANGAN ]]>
<![CDATA[Made Bana Partha]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This research aims to examine the ability of financial ratios (profitability, leverage, liquidity, solvability and productivity) to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. To solve the problems in this research, be used discriminant analysis because the dependent variable is a dummy. In discriminant analysis, show that profitability, leverage, solvability and productivity have ability to predict Pefindo’s bond ratings on company that listed in Indonesia Stock Exchange from 2010 until 2014. While the liquidity has not ability to predict the bond ratingson company that listed in Indonesia Stock Exchange from 2010 until 2014.]]>
<![CDATA[Kinerja Keuangan dan Return Saham Perusahaan Blue Chip di Bursa Efek Indonesia ]]>
<![CDATA[Ariel Suryo]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i12.p19
<![CDATA[The purpose of this study is to provide empirical evidence regarding the effect of return on assets, earnings per share, and return on equity on stock returns. This research was conducted on Blue Chip companies listed on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 81 samples, with non-probability sampling method with saturated sampling technique. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression technique. The results of the analysis found that return on assets, earnings per share, and return on equity had a positive effect on stock returns of Blue Chip companies listed on the IDX for the 2017-2019 period. Keywords : Stock Return; Return On Assets; Earnings Per Share; Return On Equity; Blue Chip.]]>
<![CDATA[Aktivitas Hedging dengan Instrumen Derivatif dan Nilai Perusahaan ]]>
<![CDATA[A.A. Gede Indra Pramana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 9 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i09.p01
<![CDATA[The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of this study is to determine the effect of hedging activity with derivative instrument on firm value. This study was conducted on nonfinancial firms listed on Indonesia Stock Exchange during the period of 2013-2017. Sample of 183 firms was obtained through nonprobability sampling technique with purposive sampling method. Data collection was done with nonparticipant observation. Analysis technique used in this study is multiple linear regression analysis. Based on analysis result, hedging activity with derivative instrument has a positive effect on firm value. Keywords: Hedging; Derivative Instrument; Risk Management; Firm Value.]]>
<![CDATA[PENGARUH KOMPONEN RGEC PADA PERUBAHAN HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Putu Wira Hendrayana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 1 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Level of bank health is an important aspect that should be known by the bank and its stakeholders. Level of bank health is an important aspect that should be known by the bank and its stakeholders. In addition to maximizing the function of the bank as intermediary, bank health assessments are also able to provide a signal or the ease in making investment decisions. In 2011, the health of banks assessed using RGEC. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Research on the health assessment of banks to make use of indicators RGEC not been done so interesting to study. Samples that have been selected will be analyzed using multiple linear regression. Years of research were in the range of 2011-2012 with the initial reason RGEC enforcement. The results showed that there is a positive and significant relationship GCG and ROA on the stock price changes, while there is a negative and significant relationship of risk profiles and CAR on stock price changes. Based on the research results RGEC factors as indicators of bank health assessment is able to have an impact on the stock price changes that banking company go public. The results of this study are expected to provide information to the bank's internal order to always maintain the health of their banks and users of external reporting may consider indicators RGEC in making investment decisions.]]>
<![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 Akuntansi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![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[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI DAN ETIKA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Kadek Wisnu Perdana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Public sector budget is a planning instrument, which contains the goals of public organizations. Budget preparation should focus objectives to the welfare of the Community. Entry otomoni area led to changes in the area of financial management into a performance-based budget with the participation in the preparation the budget. However, the performance assessment based whether or not the budget is reached causing agents perform budgetary slack.. This study uses the organization's commitment and ethics as a moderating variable for the purpose of effect weaken of budget participation on budgetary slack. Location this study in SKPD. Sample selection by purposive sampling. Data were taken through a questionnaire and analyzed using multiple linear regression analysis with interaction or moderated regression analysis (MRA). The results positive effect of budget participation on budgetary slack. Organizational commitment and ethics able moderate and weaken the influence of the positive effect on the budget participation budgetary slack.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERINGKAT OBLIGASI ]]>
<![CDATA[Kadek Kristiana Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study was to determine the effect of corporate governance, profitability, liquidity and solvability on bond rating. The population used in this study is a registered company in Indonesia Stock Exchange 2002-2013 period and the sampling method used is purposive sampling. Samples were obtained as many as 70 company issuing the bond. The data analysis technique used is Ordinal Logistic Regression. The study found that good corporate governance which is proxied by corporate governance perception index, profitability is proxied by Return on Assets and solvency proxied by Cash Flow from Operating / Total Liabilities positive effect on bond ratings, while liquidity by proxy Current Ratio has no effect on bond rating.]]>
<![CDATA[Analisis Komparatif Kinerja Reksa Dana Konvensional dan Syariah pada Periode Krisis dan Non Krisis ]]>
<![CDATA[Ananda Oktadino Anggriawan Firman]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i01.p23
<![CDATA[The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in this study was selected using a purposive sampling method. The samples taken in this study is as many as 8 samples of mutual funds consisting of 4 conventional mutual funds and 4 syariah mutual funds in 2008 and 38 samples of mutual funds consisting of 19 conventional mutual funds and 19 syariah mutual funds in 2016. Techniques The analysis used was the Independent Sample T-test. Results of the analysis show that the performance of syariah and conventional mutual funds in 2008 did not differ. In 2016, the results of the Independent T-Test showed that there were differences in performance between syariah and conventional mutual funds. Keywords: Performance, mutual funds, conventional, syariah.]]>
<![CDATA[Profitabilitas, Kepemilikan Manajerial, Kebijakan Dividen dan Nilai Perusahaan ]]>
<![CDATA[Anak Agung Gede Alit Pramana Putra]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i08.p20
<![CDATA[The purpose of this study is to provide empirical evidence regarding the effect of financial and non-financial ratios on firm value. This research was conducted on a building construction sub-sector company on the Indonesia Stock Exchange (IDX). The number of samples taken was 32 observational samples, with non-probability sampling method, especially the sampling technique, namely purposive sampling. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that profitability, managerial ownership and dividend policy have a positive effect on the value of the building construction sub-sector companies on the Indonesia Stock Exchange in the 2016-2019. Keywords: Firm Value; Profitability; Managerial Ownership; Dividend.]]>
<![CDATA[INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN UTANG ]]>
<![CDATA[AA Putri Rahayu]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v22.i02.p02
<![CDATA[This study aims to determine the effect of profitability and managerial ownership of debt policy in moderation by Investment Opportunity Set (IOS). This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (IDX) period 2012-2014. The number of sample is 126 companies, with purposive sampling method. Data analysis technique used is Moderated Regression Analysis (MRA).Based on the results of the analysis found that profitability does not negatively affect debt policy. Managerial ownership negatively affects debt policy. Investment opportunity set (IOS) is unable to reinforce the negative effect of profitability on debt policy. Investment opportunity set (IOS) weakens the negative influence of managerial ownership on debt policy. Keywords: Debt policy, profitability, managerial ownership, and investment opportunity set (IOS).]]>
