I Gusti Ngurah Agung Suaryana (original) (raw)

Papers by I Gusti Ngurah Agung Suaryana

Research paper thumbnail of Pengaruh Manajemen Laba Terhadap Kinerja Saham Jangka Panjang Perusahaan Yang Melakukan Seasoned Equity Offering

E-Jurnal Akuntansi, 2016

This study aims to determine the policy of discretionary accrual of earnings management through i... more This study aims to determine the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Discretionary accrual by Modified Jones Model are showing that there are discretionary accruals before dilaksanaknnya SEO shows the average value of positives which means companies tend to raise the earnings management practices earnings. This study founded that earnings management is proxied by discretionary accruals one year before SEO no significant effect on the performance of the company's shares three years after the offering of additional shares. The management do earning management efficient where the management company wants to give a good signal to investors to demonstrate the company had a good performance. In addition, investors increasingly intelligent assess the company's financial statements.

Research paper thumbnail of Reaksi Pasar Sebelum Dan Sesudah Pengumuman Right Issue

E-Jurnal Akuntansi, 2017

The purpose of this study are to examine differences in market reaction before and after the anno... more The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.

Research paper thumbnail of Pengaruh Ukuran Perusahaan Dan Risiko Gagal Bayar Pada Koefisien Respon Laba

E-Jurnal Akuntansi, 2015

The purpose of this study was to determine the effect of the size of the company and the risk of ... more The purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using nonprobability sampling method is purposive sampling . The number of samples selected were 36 companies . Data analysis method used is linear regression analysis berganda.Berdasarkan analysis has been done , this study proves that the positive effect of firm size on earnings response coefficients . While the default risk of negative impact on earnings response coefficients .

Research paper thumbnail of Pengaruh Perubahan Earning Per Share, Debt to Equity Ratio, Dan Ukuran Perusahaan Pada Return Saham

E-Jurnal Akuntansi, 2015

Stock returns are the gains an investor in making an investment as a result of the difference bet... more Stock returns are the gains an investor in making an investment as a result of the difference between the sales price and the purchase price. Information profitability so have relevance in estimating returns. This study aims to investigate the influence of changes in EPS, DER, and the size of the company on the stock return of companies in Indonesia Stock Exchange 2011-2013. Based on the criteria in the purposive sampling technique then obtained a sample of 768 companies. The results of the analysis of data based on multiple linear regression found that the partial change of EPS positive effect on stock returns. Variable DER negative effect of firm size variable whereas a positive effect on stock returns.

Research paper thumbnail of Pengaruh Umur Perusahaan, Ukuran Perusahaan, Return on Assets Dan Financial Leverage Pada Underpricing Penawaran Umum Perdana

E-Jurnal Akuntansi, 2016

This study is an empirical study to test the effect of variable age of the firm, company size, re... more This study is an empirical study to test the effect of variable age of the firm, company size, return on assets and financial leverage to underpricing of initial public offering on the Indonesian Stock Exchange with the observation period 2010-2013. The samples using purposive sampling technique through certain criteria in order to obtain a sample of 57 companies observations. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a level of significance of 5%. It also made the classic assumption test including normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The analysis showed that the age of the company no effect on underpricing, while the size of the company and the return on assets negative effect on underpricing, and financial leverage positive effect on underpricing.

Research paper thumbnail of Reaksi Pasar Modal Terhadap Pengumuman Right Issue pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

E-Jurnal Akuntansi, 2019

This research aims to determine whether there is a market reaction to the announcement of the rig... more This research aims to determine whether there is a market reaction to the announcement of the rights issue. This research was conducted on the Indonesia Stock Exchange (IDX) in publicly listed companies that conducted rights issues during the period 2011-2017 with a population of 143 companies. The sample selection uses non-participant observation method with purposive sampling technique, obtained a sample of 103 companies. The analysis technique used is to test one sample t-test on the cumulative abnormal return. Based on the results of the analysis conducted, it was found that there is no market reaction to the announcement of the rights issue, which means the announcement of the rights issue does not have information content so it does not affect the investor's preference in making decisions. Keywords: Right issue, abnormal return, market reaction.

Research paper thumbnail of Reaksi Pasar Atas Kesepakatan Investasi Bidang Infrastruktur dalam Pertemuan International Monetary Fund-World Bank 2018

E-Jurnal Akuntansi, 2019

Penelitian ini bertujuan menguji reaksi pasar modal atas pengumuman kesepakatan investasi bidang ... more Penelitian ini bertujuan menguji reaksi pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan International Monetary Fund (IMF) – World Bank 2018. Pengukuran reaksi pasar pada penelitian ini menggunakan Cumulative Abnormal Return (CAR). Sampel yang digunakan adalah perusahaan yang tergolong Indeks LQ-45 di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama 7 hari. Metode sampling menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah one sample t-test. Hasil analisis data menunukkan terdapat reaksi negatif pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan IMF-World Bank 2018. Penelitian ini dapat dijadikan pertimbangan bagi investor untuk berinvestasi terkait adanya peristiwa-peristiwa eksternal perusahaan. Kata Kunci: Reaksi Pasar, Event Study, Abnormal Return, Peristiwa Eksternal Perusahaan

Research paper thumbnail of Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu Pada Usaha Kecil Dan Menengah DI Nusa Penida

E Jurnal Akuntansi Universitas Udayana, Oct 5, 2014

Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diam... more Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diambil sebanyak 30 orang dengan menggunakan metode purposive sampling khususnya judgment sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan pada responden. Teknis analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis yang dilakukan didapatkan bahwa nilai koefisien regresi sebesar 0,493 yang menggambarkan bahwa sistem informasi akuntansi mempunyai pengaruh positif terhadap kinerja individu, artinya dengan semakin baiknya penggunaan sistem informasi akuntansi pada perusahaan maka kinerja individu pada perusahaan dalam hal ini UKM di Kecamatan Nusa Penida akan semakin baik pula. Sistem informasi akuntansi memberikan pengaruh terhadap kinerja individu pada UKM di Kecamatan Nusa Penida sebesar 34,5% dan sisanya sebesar 65,5% merupakan sumbangan dari variabel lain yang tidak dimasukkan dalam model yang diajukan dalam penelitian ini, sehingga derajat pengaruh antar variabel penelitian tergolong dalam korelasi moderat.

Research paper thumbnail of Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Aset, Risiko Bisnis dan Likuiditas pada Struktur Modal

E-Jurnal Akuntansi, Feb 19, 2018

Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaa... more Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaan. Untuk dapat memaksimumkan nilai perusahaan, salah satu cara yang perlu dilakukan perusahaan adalah menghasilkan suatu struktur modal yang optimal. Berdasarkan kajian teori dan hasil penelitian sebelumnya, struktur modal dapat dipengaruhi oleh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas. Oleh karena itu, perusahaan harus mempertimbangkan faktor-faktor di atas saat akan menetapkan struktur modalnya agar dapat menghasilkan struktur modal yang optimal. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas pada struktur modal. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015, dengan sampel yang diambil sebanyak 27 perusahaan dari total populasi yang berjumlah 48 perusahaan. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa ukuran perusahaan berpengaruh positif pada struktur modal, di mana peningkatan pada ukuran perusahaan akan meningkatkan pula struktur modal. Struktur aset dan likuiditas berpengaruh negatif terhadap struktur modal, di mana peningkatan terhadap struktur aset dan likuiditas akan menurunkan struktur modal. Sedangkan, profitabilitas dan risiko bisnis tidak berpengaruh terhadap struktur modal.

Research paper thumbnail of Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali

Akuntabilitas

The profession of tax consultants is a profession that has ethical decision issues, because these... more The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.

Research paper thumbnail of Reaksi Investor Dalam Pasar Modal Terhadap Penerbitan Perppu No. 1 Tahun 2017”

E-Jurnal Akuntansi

Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis ... more Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis reaksi pasar. Tujuan penelitian ini untuk membuktikan secara empiris terdapatnya abnormal return dan trading volume activity yang signifikan di sekitar penerbitan Perppu Nomor 1 Tahun 2017. Penelitian ini adalah penelitian event study. Sampel yang digunakan adalah 42 perusahaan perbankan yang terdaftar di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah uji one sample t-test. Hasil penelitian menunjukkan bahwa terdapat abnormal return yang signifikan pada t-1 dan t+2, kemudian trading volume activity yang signifikan pada t-2, t-1, t0, t+1, t+2. Kedepannya investor agar lebih mempertimbangkan informasi dari Perppu Nomor 1 Tahun 2017 pada saat penerapannya dilakukan di tahun 2018 untuk mengambil keputusan investasi agar memperoleh keuntungan.

Research paper thumbnail of Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba

E-Jurnal Akuntansi

Earnings management is one of the actions taken by management to manipulate profits generated by ... more Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.

Research paper thumbnail of Tax Planning To Increase The Value Of The Company

E-Jurnal Akuntansi

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to ... more The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.

Research paper thumbnail of Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individual Dengan Insentif Sebagai Variabel Pemoderasi Pada LPD

E-Jurnal Akuntansi

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melaink... more Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan insentif diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini dilakukan di Lembaga Perkreditan Desa di Kecamatan Sukawati. Tujuan penelitian adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan insentif sebagai pemoderasi pada Lembaga Perkreditan Desa di Kecamatan Sukawati. 99 sampel terpilih dengan teknik sampling jenuh. Hipotesis di uji dengan menggunakan analisis regresi moderasi. Hasil analisis adalah tingkat efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja individual. Insentif dapat memperkuat pengaruh efektivitas sistem informasi terhadap kinerja individual. Kata kunci: Efek...

Research paper thumbnail of Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting au... more Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect ...

Research paper thumbnail of Pengaruh Konflik Peran, Kompetensi, dan Motivasi Pegawai Terhadap Kinerja Pegawai Inspektorat Kota Denpasar

Jurnal Ekonomi Kuantitatif Terapan

The role of the Regional Inspectorate becomes more important as the body charged with the supervi... more The role of the Regional Inspectorate becomes more important as the body charged with the supervision and development in the region. This stimulates more research on factors that affect the performance of the inspectorate. Factors suspected to be the determinants of the performance of the regulatory regions, namely conflict role, competence, and motivation. The population of this study is as well as a sample of the research, is inspectorate employees on government of Denpasar who directly involved in the supervision and guidance of preparation of financial statements of every SKPD in Denpasar. The research instrument is in the form of questionnaires. The analysis used is partial least square. This study found out that the competence and motivation affects employee performance inspectorate. Role conflict was not shown to affect the performance of the inspectorate. The results of this study are expected to help the leader of the agency Inspectorate in making decisions concerning train...

Research paper thumbnail of Mampukah Corporate Governance Mengurangi Eksekutif Risk Taker Melakukan Penghindaran Pajak?

Jurnal Ilmiah Akuntansi dan Bisnis

Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to take tax avoid... more Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to take tax avoidance actions or commonly called tax avoidance. One of the causes of this practice is the executive character who dares to take risks. The impact of the executive character on tax resignation can be reduced by the implementation of good corporate governance. This research proposes the application of good corporate governance to reduce the impact of the executive character on aggressive tax actions. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Sampling using purposive sampling. The number of research samples was 48 observations. This study involved one independent variable (executive characteristics), one dependent variable (aggressive tax action), and one corporate governance variable. The study used moderated regression analysis (MRA). This study found the more aggressive the executive character, the higher the tax avoid...

Research paper thumbnail of Pengungkapan Modal Intelektual: Faktor Penentu Dan Konsekuensinya Pada Nilai Perusahaan

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL

Intellectual capital is a knowledge-based resource that plays an important role in creating a sus... more Intellectual capital is a knowledge-based resource that plays an important role in creating a sustainable competitive advantage of a company. Intellectual capital is an important resource in the era of information and knowledge for company growth. Intellectual capital as an important resource owned by the company needs to be disclosed by the company to investors and potential investors. Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This research will examine the determinants of intellectual capital disclosures and their consequences on company value. The determining factor that is suspected to affect the disclosure of intellectual capital in Indonesia is the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage. The consequence of intellectual capital disclosure is the value of the company. The study population was all companies included in the LQ45 on ...

Research paper thumbnail of Application of fraud pentagon in detecting financial statement fraud

International research journal of management, IT and social sciences

Financial statements manipulation was a fraud form which is generally difficult to detect. The st... more Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Purposive sampling technique was used to determine the research sample and data analysis techniques used multiple regression. Based on the test results, it shows the financial set has a positive positive effect on fraudulent financial statements and the number of audit committee meetings that reflect effectiveness has a negative effect on fraudulent financial statements. The study results also contribute to the fraud pentagon theory and provide evidence that elements on fraud pentagon model can be used to detect fraudulent financial statements.

Research paper thumbnail of Reaksi Pasar Atas Pengumuman Stock split

E-Jurnal Akuntansi

Every corporate action carried out by a company has the potential for information content as sign... more Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information content will be done by looking at the cumulative abnormal return significance. The method of determining the sample is by nonprobability purposive sampling technique. The data analysis technique used was the One Sample t-test. The results of this study indicate there is a market reaction to the announcement of the stock split. This is indicated by the existence of abnormal returns around the announcement of the stock split. The results of this study theoretically can provide empirical evidence that strengthens the signaling theory that the information published by the issuer is reacted by the market, which shows that any accounting information that enters the capital market has information content. Keywords: Stock split, abnormal ...

Research paper thumbnail of Pengaruh Manajemen Laba Terhadap Kinerja Saham Jangka Panjang Perusahaan Yang Melakukan Seasoned Equity Offering

E-Jurnal Akuntansi, 2016

This study aims to determine the policy of discretionary accrual of earnings management through i... more This study aims to determine the policy of discretionary accrual of earnings management through its influence on the company's stock performance after implementing SEO. This study used 32 companies doing SEO and listed on the Indonesia Stock Exchange. Discretionary accrual by Modified Jones Model are showing that there are discretionary accruals before dilaksanaknnya SEO shows the average value of positives which means companies tend to raise the earnings management practices earnings. This study founded that earnings management is proxied by discretionary accruals one year before SEO no significant effect on the performance of the company's shares three years after the offering of additional shares. The management do earning management efficient where the management company wants to give a good signal to investors to demonstrate the company had a good performance. In addition, investors increasingly intelligent assess the company's financial statements.

Research paper thumbnail of Reaksi Pasar Sebelum Dan Sesudah Pengumuman Right Issue

E-Jurnal Akuntansi, 2017

The purpose of this study are to examine differences in market reaction before and after the anno... more The purpose of this study are to examine differences in market reaction before and after the announcement of the rights issue. Right issue a new share issue carried out by the company which the rights to buy new shares granted to existing shareholders. This research was conducted on all companies listed in Indonesia Stock Exchange 2010-2015 period. The sampling method using purposive sampling. The number of samples of this research were 79 companies. Tests carried out on the sample overall, based on company size, and based on the intended use of funds. The results show the differences in abnormal return before and after the announcement of the rights issue for overall sample and the sample group investment purposes. Results for sample group based on company size and sample group debt payment purposes no differences abnormal return before and after the announcement of rights issue.

Research paper thumbnail of Pengaruh Ukuran Perusahaan Dan Risiko Gagal Bayar Pada Koefisien Respon Laba

E-Jurnal Akuntansi, 2015

The purpose of this study was to determine the effect of the size of the company and the risk of ... more The purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using nonprobability sampling method is purposive sampling . The number of samples selected were 36 companies . Data analysis method used is linear regression analysis berganda.Berdasarkan analysis has been done , this study proves that the positive effect of firm size on earnings response coefficients . While the default risk of negative impact on earnings response coefficients .

Research paper thumbnail of Pengaruh Perubahan Earning Per Share, Debt to Equity Ratio, Dan Ukuran Perusahaan Pada Return Saham

E-Jurnal Akuntansi, 2015

Stock returns are the gains an investor in making an investment as a result of the difference bet... more Stock returns are the gains an investor in making an investment as a result of the difference between the sales price and the purchase price. Information profitability so have relevance in estimating returns. This study aims to investigate the influence of changes in EPS, DER, and the size of the company on the stock return of companies in Indonesia Stock Exchange 2011-2013. Based on the criteria in the purposive sampling technique then obtained a sample of 768 companies. The results of the analysis of data based on multiple linear regression found that the partial change of EPS positive effect on stock returns. Variable DER negative effect of firm size variable whereas a positive effect on stock returns.

Research paper thumbnail of Pengaruh Umur Perusahaan, Ukuran Perusahaan, Return on Assets Dan Financial Leverage Pada Underpricing Penawaran Umum Perdana

E-Jurnal Akuntansi, 2016

This study is an empirical study to test the effect of variable age of the firm, company size, re... more This study is an empirical study to test the effect of variable age of the firm, company size, return on assets and financial leverage to underpricing of initial public offering on the Indonesian Stock Exchange with the observation period 2010-2013. The samples using purposive sampling technique through certain criteria in order to obtain a sample of 57 companies observations. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with a level of significance of 5%. It also made the classic assumption test including normality test, multicollinearity, heteroscedasticity test and autocorrelation test. The analysis showed that the age of the company no effect on underpricing, while the size of the company and the return on assets negative effect on underpricing, and financial leverage positive effect on underpricing.

Research paper thumbnail of Reaksi Pasar Modal Terhadap Pengumuman Right Issue pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

E-Jurnal Akuntansi, 2019

This research aims to determine whether there is a market reaction to the announcement of the rig... more This research aims to determine whether there is a market reaction to the announcement of the rights issue. This research was conducted on the Indonesia Stock Exchange (IDX) in publicly listed companies that conducted rights issues during the period 2011-2017 with a population of 143 companies. The sample selection uses non-participant observation method with purposive sampling technique, obtained a sample of 103 companies. The analysis technique used is to test one sample t-test on the cumulative abnormal return. Based on the results of the analysis conducted, it was found that there is no market reaction to the announcement of the rights issue, which means the announcement of the rights issue does not have information content so it does not affect the investor's preference in making decisions. Keywords: Right issue, abnormal return, market reaction.

Research paper thumbnail of Reaksi Pasar Atas Kesepakatan Investasi Bidang Infrastruktur dalam Pertemuan International Monetary Fund-World Bank 2018

E-Jurnal Akuntansi, 2019

Penelitian ini bertujuan menguji reaksi pasar modal atas pengumuman kesepakatan investasi bidang ... more Penelitian ini bertujuan menguji reaksi pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan International Monetary Fund (IMF) – World Bank 2018. Pengukuran reaksi pasar pada penelitian ini menggunakan Cumulative Abnormal Return (CAR). Sampel yang digunakan adalah perusahaan yang tergolong Indeks LQ-45 di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama 7 hari. Metode sampling menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah one sample t-test. Hasil analisis data menunukkan terdapat reaksi negatif pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan IMF-World Bank 2018. Penelitian ini dapat dijadikan pertimbangan bagi investor untuk berinvestasi terkait adanya peristiwa-peristiwa eksternal perusahaan. Kata Kunci: Reaksi Pasar, Event Study, Abnormal Return, Peristiwa Eksternal Perusahaan

Research paper thumbnail of Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu Pada Usaha Kecil Dan Menengah DI Nusa Penida

E Jurnal Akuntansi Universitas Udayana, Oct 5, 2014

Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diam... more Penelitian ini dilakukan pada UKM yang terdapat di Kecamatan Nusa Penida. Jumlah sampel yang diambil sebanyak 30 orang dengan menggunakan metode purposive sampling khususnya judgment sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan pada responden. Teknis analisis data yang digunakan adalah regresi linier sederhana. Berdasarkan hasil analisis yang dilakukan didapatkan bahwa nilai koefisien regresi sebesar 0,493 yang menggambarkan bahwa sistem informasi akuntansi mempunyai pengaruh positif terhadap kinerja individu, artinya dengan semakin baiknya penggunaan sistem informasi akuntansi pada perusahaan maka kinerja individu pada perusahaan dalam hal ini UKM di Kecamatan Nusa Penida akan semakin baik pula. Sistem informasi akuntansi memberikan pengaruh terhadap kinerja individu pada UKM di Kecamatan Nusa Penida sebesar 34,5% dan sisanya sebesar 65,5% merupakan sumbangan dari variabel lain yang tidak dimasukkan dalam model yang diajukan dalam penelitian ini, sehingga derajat pengaruh antar variabel penelitian tergolong dalam korelasi moderat.

Research paper thumbnail of Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Aset, Risiko Bisnis dan Likuiditas pada Struktur Modal

E-Jurnal Akuntansi, Feb 19, 2018

Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaa... more Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaan. Untuk dapat memaksimumkan nilai perusahaan, salah satu cara yang perlu dilakukan perusahaan adalah menghasilkan suatu struktur modal yang optimal. Berdasarkan kajian teori dan hasil penelitian sebelumnya, struktur modal dapat dipengaruhi oleh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas. Oleh karena itu, perusahaan harus mempertimbangkan faktor-faktor di atas saat akan menetapkan struktur modalnya agar dapat menghasilkan struktur modal yang optimal. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas pada struktur modal. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015, dengan sampel yang diambil sebanyak 27 perusahaan dari total populasi yang berjumlah 48 perusahaan. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa ukuran perusahaan berpengaruh positif pada struktur modal, di mana peningkatan pada ukuran perusahaan akan meningkatkan pula struktur modal. Struktur aset dan likuiditas berpengaruh negatif terhadap struktur modal, di mana peningkatan terhadap struktur aset dan likuiditas akan menurunkan struktur modal. Sedangkan, profitabilitas dan risiko bisnis tidak berpengaruh terhadap struktur modal.

Research paper thumbnail of Dampak Budaya Etis Organisasi Dan Sifat Macheavellian Pada Keputusan Etis Konsultan Pajak Di Provinsi Bali

Akuntabilitas

The profession of tax consultants is a profession that has ethical decision issues, because these... more The profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions.

Research paper thumbnail of Reaksi Investor Dalam Pasar Modal Terhadap Penerbitan Perppu No. 1 Tahun 2017”

E-Jurnal Akuntansi

Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis ... more Perppu Nomor 1 Tahun 2017 merupakan salah satu informasi yang dapat digunakan untuk menganalisis reaksi pasar. Tujuan penelitian ini untuk membuktikan secara empiris terdapatnya abnormal return dan trading volume activity yang signifikan di sekitar penerbitan Perppu Nomor 1 Tahun 2017. Penelitian ini adalah penelitian event study. Sampel yang digunakan adalah 42 perusahaan perbankan yang terdaftar di BEI dengan metode purposive sampling. Alat analisis yang digunakan adalah uji one sample t-test. Hasil penelitian menunjukkan bahwa terdapat abnormal return yang signifikan pada t-1 dan t+2, kemudian trading volume activity yang signifikan pada t-2, t-1, t0, t+1, t+2. Kedepannya investor agar lebih mempertimbangkan informasi dari Perppu Nomor 1 Tahun 2017 pada saat penerapannya dilakukan di tahun 2018 untuk mengambil keputusan investasi agar memperoleh keuntungan.

Research paper thumbnail of Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba

E-Jurnal Akuntansi

Earnings management is one of the actions taken by management to manipulate profits generated by ... more Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.

Research paper thumbnail of Tax Planning To Increase The Value Of The Company

E-Jurnal Akuntansi

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to ... more The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.

Research paper thumbnail of Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individual Dengan Insentif Sebagai Variabel Pemoderasi Pada LPD

E-Jurnal Akuntansi

Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melaink... more Teknologi informasi saat ini bukan menjadi tuntutan lagi bagi perusahaan atau organisasi, melainkan sudah menjadi kebutuhan untuk menunjukkan kerja entitas perusahaan atau organisasi tersebut. Peranan insentif diharapkan dapat merangsang disiplin kerja karyawan, agar dapat meningkatkan produktivitas dan prestasi kerja karyawan sehingga tujuan suatu perusahaan dapat diwujudkan. Penelitian ini dilakukan di Lembaga Perkreditan Desa di Kecamatan Sukawati. Tujuan penelitian adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi pada kinerja individual dengan insentif sebagai pemoderasi pada Lembaga Perkreditan Desa di Kecamatan Sukawati. 99 sampel terpilih dengan teknik sampling jenuh. Hipotesis di uji dengan menggunakan analisis regresi moderasi. Hasil analisis adalah tingkat efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja individual. Insentif dapat memperkuat pengaruh efektivitas sistem informasi terhadap kinerja individual. Kata kunci: Efek...

Research paper thumbnail of Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi

Auditors are often confronted by potential role conflict and vagueness of roles thus affecting au... more Auditors are often confronted by potential role conflict and vagueness of roles thus affecting auditor performance. A person who has a good Emotional Quotient (EQ) can manage his emotions well so that he can better control himself if faced with role conflict and unclear role in performing his duties or role as an auditor so that the resulting performance tends to be better. This study aims to prove empirical evidence of the influence of pera conflict and unclear role on the performance of auditors and the role of emotional quotient in moderating the influence of role conflict and unclear role on the performance of auditors. This research was conducted at Public Accounting Firm in Bali with survey method using questionnaire instrument. The sample size of 72 respondents using the method of determining the saturated samples, and the questionnaire that can be analyzed by 43 analysis shows that role conflict negatively affect the auditor's performance, unclear role negatively affect ...

Research paper thumbnail of Pengaruh Konflik Peran, Kompetensi, dan Motivasi Pegawai Terhadap Kinerja Pegawai Inspektorat Kota Denpasar

Jurnal Ekonomi Kuantitatif Terapan

The role of the Regional Inspectorate becomes more important as the body charged with the supervi... more The role of the Regional Inspectorate becomes more important as the body charged with the supervision and development in the region. This stimulates more research on factors that affect the performance of the inspectorate. Factors suspected to be the determinants of the performance of the regulatory regions, namely conflict role, competence, and motivation. The population of this study is as well as a sample of the research, is inspectorate employees on government of Denpasar who directly involved in the supervision and guidance of preparation of financial statements of every SKPD in Denpasar. The research instrument is in the form of questionnaires. The analysis used is partial least square. This study found out that the competence and motivation affects employee performance inspectorate. Role conflict was not shown to affect the performance of the inspectorate. The results of this study are expected to help the leader of the agency Inspectorate in making decisions concerning train...

Research paper thumbnail of Mampukah Corporate Governance Mengurangi Eksekutif Risk Taker Melakukan Penghindaran Pajak?

Jurnal Ilmiah Akuntansi dan Bisnis

Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to take tax avoid... more Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to take tax avoidance actions or commonly called tax avoidance. One of the causes of this practice is the executive character who dares to take risks. The impact of the executive character on tax resignation can be reduced by the implementation of good corporate governance. This research proposes the application of good corporate governance to reduce the impact of the executive character on aggressive tax actions. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Sampling using purposive sampling. The number of research samples was 48 observations. This study involved one independent variable (executive characteristics), one dependent variable (aggressive tax action), and one corporate governance variable. The study used moderated regression analysis (MRA). This study found the more aggressive the executive character, the higher the tax avoid...

Research paper thumbnail of Pengungkapan Modal Intelektual: Faktor Penentu Dan Konsekuensinya Pada Nilai Perusahaan

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL

Intellectual capital is a knowledge-based resource that plays an important role in creating a sus... more Intellectual capital is a knowledge-based resource that plays an important role in creating a sustainable competitive advantage of a company. Intellectual capital is an important resource in the era of information and knowledge for company growth. Intellectual capital as an important resource owned by the company needs to be disclosed by the company to investors and potential investors. Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This research will examine the determinants of intellectual capital disclosures and their consequences on company value. The determining factor that is suspected to affect the disclosure of intellectual capital in Indonesia is the number of board of commissioners, the proportion of independent board of commissioners, company size, and leverage. The consequence of intellectual capital disclosure is the value of the company. The study population was all companies included in the LQ45 on ...

Research paper thumbnail of Application of fraud pentagon in detecting financial statement fraud

International research journal of management, IT and social sciences

Financial statements manipulation was a fraud form which is generally difficult to detect. The st... more Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Purposive sampling technique was used to determine the research sample and data analysis techniques used multiple regression. Based on the test results, it shows the financial set has a positive positive effect on fraudulent financial statements and the number of audit committee meetings that reflect effectiveness has a negative effect on fraudulent financial statements. The study results also contribute to the fraud pentagon theory and provide evidence that elements on fraud pentagon model can be used to detect fraudulent financial statements.

Research paper thumbnail of Reaksi Pasar Atas Pengumuman Stock split

E-Jurnal Akuntansi

Every corporate action carried out by a company has the potential for information content as sign... more Every corporate action carried out by a company has the potential for information content as signal. The purpose of this study is to reexamine the market reaction to the announcement of the stock split proxied by using abnormal return. Testing information content will be done by looking at the cumulative abnormal return significance. The method of determining the sample is by nonprobability purposive sampling technique. The data analysis technique used was the One Sample t-test. The results of this study indicate there is a market reaction to the announcement of the stock split. This is indicated by the existence of abnormal returns around the announcement of the stock split. The results of this study theoretically can provide empirical evidence that strengthens the signaling theory that the information published by the issuer is reacted by the market, which shows that any accounting information that enters the capital market has information content. Keywords: Stock split, abnormal ...