Articles
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP RETURN ON EQUITY (ROE) ]]>
<![CDATA[Yoseph Yos Sudarso Anastasio Rany]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 1 No 1 (2012) ]]>
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[ABSTRAK Pada masa sekarang ini isu tentang penerapan good corporate governance merupakan suatu hal yang penting bagi perusahaan karena diharapkan dapat meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk menganalisa tentang pengaruh penerapan corporate governance terhadap kinerja operasional perusahaan. Variabel penerapan corporate governance menggunakan hasil survei yang dilakukan oleh IICG (The Indonesian Institute of Corporate Governance) berupa CGPI (Corporate Governance Perception Index). Variabel kinerja operasional perusahaan menggunakan ROE (Return On Equity). Selain itu, penelitian ini juga menggunakan komposisi aktiva perusahaan, kesempatan pertumbuhan dan ukuran perusahaan sebagai variabel kontrol. Penentuan sampel penelitian berdasarkan metode purposive sampling dan terdapat 77 perusahaan publik yang terdaftar di Bursa Efek Indonesia yang mengikuti survei IICG pada tahun 2007-2011 yang menjadi sampel penelitian. Analisis data menggunakan metode regresi linear berganda. Hasil penelitian ini yang ditunjukkan dengan nilai signifikansi uji t sebesar 0,951 jauh diatas tingkat signifikansi yang ditentukan yaitu 0,05, hal ini menyimpulkan bahwa penerapan corporate governance yakni CGPI tidak berpengaruh signifikan terhadap ROE. Kata kunci: corporate governance, corporate governance perception index (CGPI) dan return on equity (ROE)]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI DAN KINERJA LINGKUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Ida Ayu Putu Oki Yacintya Dewi]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 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[Environmental disclosure is the disclosure of information relating to the environment in the company's annual report. Environmental Related Research Disclosure is growing rapidly, but still resulted in findings that diverse. This study aims to identify and test the effect of firm size, profitability, industry type, and environmental performance of the environmental disclosure. The population in this study are public corporations non-financial listed on the Indonesia Stock Exchange (BEI) and registered as a participant PROPER years 2012-2015. The sampling method in this study using a nonprobability sampling methods with a purposive sampling technique. The unit of analysis is the company's annual report and list of participant PROPER years 2012-2015, totaling 208 observations. The data analysis method used is multiple linear regression analysis. The results show that firm size, industry type and positive effect on the environmental performance environmental disclosure. However, profitability has no effect on environmental disclosure.]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET DAN FREE CASH FLOW PADA KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN ]]>
<![CDATA[I Gusti Ngurah Putu Adi Suartawan]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 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 is aimed to determine the effect of investment opportunity set and free cash flow on dividend policy and its impact in manufacturers value. 25 manufacturers is taken as sample on this research, by using purposive sampling method. Data is collected through non participant observation. Path analysis is used as data analysis technique which is an extension of the multiple linear regression technique. Based on the results of analysis, found that: 1) Investment opportunity set has a positive effect on dividend policy, refuse the negative hypothesis; 2) Free cash flow has a positive effect on dividend policy; 3) Investment opportunity set has a positive effect on firm value; 4) Free cash flow has a positive effect on firm value; 5) Dividend policy has a positive effect on firm value; 6) Investment opportunity set has effect on firm value through dividend policy; and 7) Free cash flow has no effect on firm value through dividend policy.]]>
<![CDATA[PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF DAN DANA PIHAK KETIGA PADA KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA DI KABUPATEN TABANAN ]]>
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Gusti Ngurah Dody Setyawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 2: EDISI JUNI 2012 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jinah.v1i2.318
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan aktiva produktif(kredit yang diberikan) dan dana pihak ketiga (tabungan dan deposito) pada kinerjaoperasional LPD di Kabupaten Tabanan tahun 2004-2008 baik secara simultan maupunparsial. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metodepurposive sampling dan diperoleh sampel sejumlah 82 LPD. Model analisis yang digunakanadalah regresi linier berganda. Untuk menguji hipotesis digunakan uji statistik, yaitu ujiregresi secara simultan (F test) dan uji regresi secara parsial (t test).Berdasarkan hasil analisis yang telah dilakukan, diperoleh hasil bahwa secarasimultan seluruh variabel bebas yang terdiri atas pertumbuhan aktiva produktif dan danapihak ketiga berpengaruh pada kinerja operasional LPD di Kabupaten Tabanan tahun 2004-2008. Dengan adjusted R2 sebesar 0,129, artinya variabel bebas (pertumbuhan aktivaproduktif dan dana pihak ketiga) berpengaruh sebesar 12,9% dan sisanya 87,1%dipengaruhi oleh variabel lain. Uji secara parsial menunjukan bahwa hanya variabelpertumbuhan aktiva produktif (kredit yang diberikan) dan dana pihak ketiga (deposito) yangmempunyai pengaruh pada kinerja operasional LPD di Kabupaten Tabanan tahun 2004-2008 dengan tingkat keyakinan 95%.Kata kunci: LPD, aktiva produktif (kredit), dana pihak ketiga (tabungan dan deposito),kinerja operasional (rasio BOPO)]]>
<![CDATA[The effect of good corporate governance on earnings management in companies that perform IPO ]]>
<![CDATA[A.A. Putu Kendran Pramithasari]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v6i1.851
<![CDATA[Initial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minimizing the measures of earnings manage-ment because it has a goal to achieve a better and healthier company under the principles owned. This study aims to determine the effect of GCG on earnings management in companies that perform IPO. Samples are taken using purposive sampling method and are acquired as many as 31 companies, which are analyzed using multiple linear regres-sions. The result of this study indicates that management ownership, independent com-missioners, and audit committee have negative and significant relationship with earn-ings management, in which this result is consistent with the research hypothesis. Meanwhile, institutional ownership has positive and significant relationship with earn-ings management, in which this result is not consistent with the research hypothesis.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FINTECH LENDING PADA GENERASI MILENIAL ]]>
<![CDATA[Ni Putu Aprilianti Tirta Dewi]]>;
<![CDATA[I Ketut Yadnyana]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i05.p05
<![CDATA[Loan-based fintech systems (fintech lending) allow users to apply for loans online and provide small loan interest, even some fintech lending frees users from loan interest. This study aims to obtain empirical evidence regarding the determinants of the use of fintech lending in the millennial generation amid the increasingly rapid development of digital technology-based information systems in various fields. This study uses a quantitative approach. The data used in this study is primary data, namely through a survey method to respondents who are millennials in the province of Bali with a total of 400 respondents spread across nine regencies/cities in the province of Bali obtained by purposive sampling technique. Furthermore, the data obtained were processed using the SEM-PLS statistical tool. The results show that the perceived benefits of fintech lending system users, economic benefits, transaction speed, and convenience have a positive effect on the use of fintech lending. Meanwhile, the perception of risk perceived by fintech lending users, financial risk, security risk, and operational risk has a negative effect on the use of fintech lending. The results of this study confirm the Theory of Reasoned Action (TRA) in terms of attitudes towards individual behavior on the influence of subjective norms and user acceptance of an information system that will affect individual interest in using information technology.]]>
<![CDATA[Pengaruh Pertumbuhan Laba, Profitabilitas dan Ukuran Perusahaan Pada Kualitas Laba ]]>
<![CDATA[Ni Putu Lia Sumertiasih]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 5 (2022) ]]>
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.2022.v32.i05.p14
<![CDATA[The purpose of the study was to examine the effect of profit growth, profitability, and firm size on earnings quality. The population studied in the study were all manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period with a total of 156 manufacturing companies. The sample used in this study was determined by purposive sampling method with 3 criteria. Based on these criteria, a sample of 39 companies was obtained with 3 years of observation so that the total sample studied became 117 observational data. The data analysis technique used in this research is multiple linear regression analysis. The results showed that profit growth, profitability, and firm size had a positive effect on earnings quality. Keywords: Earnings Quality; ROA; SIZE; Growth.]]>
<![CDATA[FREE CASH FLOW, OUTSIDER OWNERSHIP, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KOS KEAGENAN ]]>
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[Ni Luh Ayu Sukrisna Dewi]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.5
<![CDATA[The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. This research was conducted on all companies listed in Indonesia Stock Exchange in the year of observation 2012-2014 Samples were selected by purposive sampling and acquired 38 companies. The analysis technique used is multiple linear regressions and there is additional sensitivity test to strengthentheresearch results, this research use different proxy agency cost such as selling and general administrative and asset turnover.Research results show that the free cash flow and institutional ownership has a positive influence on the agency cost, leverage negatively affect the agency cost, and foreign ownership and dividend policy does not affect the agency cost. While in sensitivity test is known that selling and general administrative proxies better able to explain agency cost compared with asset turnover.]]>
<![CDATA[Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak ]]>
<![CDATA[Ni Wayan Yantiari]]>;
<![CDATA[Gerianta Wirawan Yasa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (2023) ]]>
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.2023.v33.i01.p04
<![CDATA[This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness. Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.]]>
<![CDATA[Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions ]]>
<![CDATA[Gede Mandirta Tama]]>;
<![CDATA[Gerianta Wirawan Yasa]]>;
<![CDATA[I Wayan Ramantha]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v13i1.945
<![CDATA[This study aims to provide empirical evidence regarding the effect of professional commitment and moral reasoning on ethical decisions and the ability of organizational culture to moderate the effect of professional attention and moral reasoning on ethical decisions. The population of this study was independent auditors of the capital market at KAPs in the East Java and West Java Regions who were actively registered with the OJK. The sampling method used the total sampling technique and obtained a sample of 59 people. The data analysis technique used is the PLS model. The results showed that professional attention has a positive effect on ethical decisions, moral reasoning has a positive effect on ethical decisions, organizational culture strengthens the effect of positive professional attention on ethical decisions, and organizational culture strengthens the effect of positive moral reasoning on ethical decisions.]]>
