Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana EKONOMIS : Journal of Economics and Business REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer International Journal of Social Science Journal of International Conference Proceedings Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business
Luh Pande Eka Setiawati
Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PERILAKU COST STICKINESS DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.318 KB)

Abstract

This study aims to prove empirically that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher compared with the percentage decrease in cash compensation received when the bank's revenue declined (sticky cost behavior). As well as to see the different levels of sticky cost in executive compensationstate BUMN Bank and non BUMN Bank that listed in the Indonesia Stock Exchange. This study uses secondary data. Sampling technique used purposive sampling. Total samples is as many as 31 companies. Data analysis technique used is the analysis of multiple linear regression and Mann Whitney test. The analysis showed that an increasing percentage of cash compensation received by executives of banks when the bank's revenue increase was higher than the percentage decrease in cash compensation received when the bank's revenue declined or there are cost stickiness behavioral on executive compensation further results of the study showed no difference in the level of cost stickiness on executive compensation BUMN Banks and non BUMN.
VALUE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Desak Ayu Sriary Bhegawati; Ni Putu Yuria Mendra; Luh Pande Eka Setiawati; Putu Ayu Meidha Suwandewi
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.705

Abstract

The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.
The Effect of Compliance Pressure, Time Budget Pressure, and Task Complexity on Audit Judgment in Public Accounting Offices, Denpasar Bali Luh Pande Eka Setiawati; Anak Agung Sagung Istri Pramanaswari; M. Doni Permana Putra
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1466

Abstract

This study aims to determine the effect of compliance pressure, time budget pressure, and task complexity on audit judgment. The population in this study all auditors who work at the Public Accounting Firm (KAP) in the Bali area contained in the 2022 Directory and the sample used is 74 respondents. Based on the results of the study, it can be seen that: (1) Obedience pressure has no significant negative effect on audit judgment, where the regression coefficient is -0.006 and sig 0.962, (2) Time budget pressure has a significant negative effect on audit judgment where the regression coefficient is -0.180 and sig 0.023, and (3) task complexity has a significant positive effect on audit judgment where the regression coefficient is -0.108 and sig 0.047. Suggestions that can be given by researchers are further researchers, so that they can examine and examine more deeply other factors not examined in this study that can affect audit judgment. Keywords: Audit judgment, Compliance pressure, Task complexity, Time budget pressure.
Pengaruh Kinerja Keuangan dan Ukuran terhadap Nilai Perusahaan Luh Pande Eka Setiawati; Ni Putu Ayu Mirah Mariati; Kadek Indah Kusuma Dewi
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 7 No. 1 (2023): Volume 7 Nomor 1 Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v7i1.12024

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kinerja keuangan dan ukuran terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan sektor barang dan konsumsi sebagai sampel dan ditentukan sampel sebanyak 120 perusahaan yang diamati. Penelitian ini memilih regresi linier berganda untuk menguji model yang ada karena variabel bebasnya lebih dari satu. Hasil penelitian memberikan bukti empiris mengenai (1) pengaruh ROA terhadap nilai perusahaan adalah negatif namun tetap signifikan dengan nilai koefisien -0,167 dan signifikansi 0,041; (2) CR berpengaruh negatif dan signifikan terhadap nilai perusahaan dengan koefisien -0,018 dan signifikansi 0,000; (3) DER berpengaruh positif dan signifikan terhadap nilai perusahaan sektor barang dan konsumsi dan menunjukkan nilai koefisien sebesar 0,204 dan signifikansinya sebesar 0,000; (4) Size tidak berpengaruh terhadap besar kecilnya nilai perusahaan pada sektor barang konsumsi yang digunakan sebagai data penelitian dan nilai koefisien sebesar 0,000 dengan nilai signifikansi 0,961; (5) jika diuji secara simultan, ternyata semua variabel independen yang digunakan sebagai faktor pengaruh dalam penelitian ini memiliki pengaruh terhadap nilai perusahaan dengan nilai Fhitung sebesar 70,368 dan nilai signifikansi sebesar 0,000. Peneliti selanjutnya diharapkan dapat mengembangkan penelitian ini dengan menggunakan seluruh perusahaan manufaktur agar hasil penelitian lebih umum.
Pengaruh Leverage Pada Manajemen Laba dan Good Corporate Governance Sebagai Pemoderasi Yura Karlinda Wiasa Putri; Luh Pande Eka Setiawati
Jurnal Indonesia Sosial Sains Vol. 2 No. 08 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.884 KB) | DOI: 10.59141/jiss.v2i08.393

Abstract

Manajemen laba merupakan tindakan dalam menyusun laporan keuangan eksternal dengan menaikkan atau menurunkan laba akuntansi. Rasio leverage yang tinggi menunjukanasemakin rendah kemungkinanapihakamanajemenauntuk melakukan manajemen laba. Adanya ketidakonsistenan hasil penelitian mengenai pengaruh leverage pada manajemen laba, sehingga peneliti menambahkan variabel moderasi yaitu dewan komisaris independen, kepemilikan institusional, dan kualitas audit. Tujuan penelitian ini adalah menguji pengaruh leverage pada manajemen laba dengan dewan komisaris, kepemilikan institusional dan kualitas audit sebagai pemoderasi. Penelitianamenggunakan metode purposive sampling pada perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2019. Penelitian ini menggunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif pada manajemen laba dan dewan komisaris independen, kepemilikan institusional, serta kualitas audit tidak dapat memoderasi hubungan antara leverage pada manajemen laba.
Analysis of Bank Soundness Level at Regional Development Bank of Bali for 2012 to 2021 I Kadek Bagiana; Luh Pande Eka Setiawati; RR. Maria Yulia Dwi Rengganis; Anak Agung Sagung Istri Pramanaswari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.654

Abstract

The purpose of this study is to analyze the health level at RDB of Bali by using the Risk Based Bank Rating (RBBR) method. The RBBR method includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). A quantitative descriptive approach was used to analyze. The variables in this study are the Risk Profile includes the ratio of Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG) uses the composite value of GCG, Earnings includes the ratio of Return on Assets (ROA) and Net Interest Margin (NIM) and Capital includes the Capital Adequacy Ratio (CAR). Data were collected from annual reports for the period 2012 to 2021. The results showed that RDB of Bali obtained a composite rating of 2, which means the bank is in a healthy condition.
INFLATION VALUE FORECASTING POST COVID-19 IN DENPASAR USING ARIMA Ni Putu Ayu Mirah Mariati; Luh Pande Eka Setiawati; Ni Luh Putu Sandrya Dewi
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1165-1169

Abstract

Forecasting is used to predict something that will happen in the future so that appropriate actions can be taken. ARIMA is a time series forecasting method that was developed where the observation data in a time series data interact. Inflation instability in Denpasar City in the future will make it difficult for the central bank and the government to determine policy. The Covid-19 pandemic has an impact on the value of inflation in Denpasar City. The purpose of this study is to estimate inflation in Denpasar City after Covid using the best ARIMA model. Inflation data was taken from BPS Denpasar City from January 2020 to August 2022. ARIMA analysis was carried out according to the Box-Jenkins procedure, namely searching the data, estimating parameters and significance tests, and determining the best ARIMA model. The results of the analysis show that the best ARIMA model is ARIMA (0,1,1). The results of this study indicate that monthly inflation in Denpasar City is likely to continue to increase. Based on these results, it is hoped that appropriate policies will be made to reduce inflation.
Co-Authors Anak Agung Sagung Istri Pramanaswari Desak Ayu Sriary Bhegawati I Kadek Bagiana Kadek Indah Kusuma Dewi M Doni Permana Putra Ni Ketut Rasmini Ni Luh Putu Sandrya Dewi NI PUTU AYU MIRAH MARIATI Ni Putu Sri Harta Mimba Ni Putu Yuria Mendra Putu Ayu Meidha Suwandewi RR. Maria Yulia Dwi Rengganis Yura Karlinda Wiasa Putri