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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Siasat Bisnis SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Kinerja Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Keuangan Journal of Auditing, Finance, and Forensic Accounting DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Applied Business Research Jurnal Akuntansi dan Bisnis MABIS: Manajemen dan Bisnis Jurnal Manajemen Maranatha Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Telaah Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Magister Akuntansi Trisakti Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Indonesia
Yeterina Widi Nugrahanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Nugrahanti, Yeterina Widi; Wijaya, Nathalia
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

The purpose of this study is to examine the effect of firm’s characteristic on corporate social responsibility disclosure in Manufacturing Indonesian companies. The corporate social responsibility disclosures include details of the environment, energy, employee health and safety,employee other, products, community involvement, and general. The firm’s characteristic is measured by company size, profitability,size of board of commissioner, company profile and leverage.The sample of this research was extracted with purposive sampling method. The sample of the study consist of 76 annual reports of manufacturing companies listed on the Indonesian Stock Exchange as of December 31, 2009. The technique for examining hypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicate that company size and size of board of commissioner have a significant positive influence on the corporate social responsibility disclosure. But profitability, company profile and leverage failed to show its significant effect.Keyword: Corporate social responsibility disclosure, Company size, Profitability, Size of board of commissioner, Leverage
BIAS GENDER DALAM AKSES KREDIT PERBANKAN (Studi pada Pengusaha Mikro dan Menengah di Salatiga) Mahastanti, Linda Ariany; Nugrahanti, Yeterina Widi
Modus Journals Vol 25, No 2 (2013): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v25i2.559

Abstract

Women-owned business are often thought to face difculties in applying for and securing bank loans. They face any systematic non-economic discrimination in applying  for credit. We test two question related to the success of women owned business in accessing commercial bank fnancing. First, are women-owned business less likely to apply for bank loan than business owned by man?, second if approved on their most recent application, are they more likely to receive a smaller loan?. Using quantitative methodologies with logit and multiple regression analysis, this study explores bias gender in applying bank loan at SMEs in Salatiga. We found gender to be related the size of the loan but not to be to the application for bank loan. These fnding may due to an omitted variable that could capture women’s concerns about maintaining control over their business.Keywords  : Women-owned business, small and medium business, bank, credit availability, gender
ANALISIS PERBEDAAN KETEPATAN WAKTU INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rachma Sulistyanto, Handita; Widi Nugrahanti, Yeterina
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2995

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan ketepatan waktu Internet Financial Reporting (IFR) berdasarkan karakteristik perusahaan dan mekanisme corporate governance pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel karakteristik perusahaan diukur berdasarkan ukuran perusahaan, umur listing perusahaan, tingkat profitabilitas, tingkat leverage, dan tingkat likuiditas. Variabel mekanisme corporate governance diukur dengan kepemilikan manajerial, kepemilikan institusional, dan jumlah komisaris. Sampel penelitian adalah sebanyak 115 perusahaan manufaktur yang terdaftar pada BEI tahun 2011. Metode analisis data menggunakan Mann-Whitney U Test. Hasil penelitian menunjukkan terdapat perbedaan ketepatan waktu internet financial reporting berdasarkan karakteristik ukuran perusahaan, umur listing perusahaan, kepemilikan manajerial. Sementara itu variabel profitabilitas perusahaan, tingkat leverage perusahaan, tingkat likuiditas perusahaan, kepemilikan institusional, dan jumlah dewan komisaris tidak terdapat perbedaan ketepatan waktu internet financial reporting. The objective of this research is to investigate the timeliness of internet financial reporting (IFR) based on firm characteristics and mechanisms of corporate governance in manufacturing companies listed on Indonesia Stock Exchange (BEI). Variables of firm characteristic are firm size, age of company listing, profitability, leverage, and liquidity. The mechanism of corporate governance variables are managerial ownership, institutional ownership, and the number of commissioners. The study collected data from 115 manufacturing companies listed on BEI in 2011. Data analysis used in this research is Mann-Whitney U Test. The results indicate that there are differences in the timeliness of internet-financial reporting based on firm size, age of company listings, and managerial ownership. The study could not provide enough evidence that there is significant difference of internet-financial reporting timeliness based on companies’ profitability, leverage, liquidity, institutional ownership, and the number of commissioners.
PREVENTION STRATEGY OF INCOME SMOOTHING PRACTICES WITH GOOD CORPORATE GOVERNANCE MECHANISM Purwanti, Rini; Nugrahanti, Yeterina Widi
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9142

Abstract

The purpose of this study is to investigate the differences of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, managerial ownership, and institutional ownership. The population of this research is manufacturing company listed in Indonesia Stock Exchange (IDX). By purposive sampling, the study got 70 manufacturing companies listed in IDX from 2011 until 2013. Income smoothing was measured by Eckel index. The research used Man-Whitney U test for testing the hypothesis. The result of this research showed that there was no difference of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, and managerial ownership. This study also found that there was difference of income smoothing based on institutional ownership. This study gives advice in order to potential investors who want to invest in a manufacturing company should choose to invest in a manufacturing company that has high institutional ownership. Because from the result of the study, company with high institutional management is proven able to reduce the motivation of the management to take income smoothing action.
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2011–2013) Dewi, Laurensia Chintia; Nugrahanti, Yeterina Widi
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.518

Abstract

The objective of this study is to examine the influence of management ownership, institutional ownership and board of independent commissioners on firm value. This study focus on consumer goods companies listed in Indonesia Stock Exchange in 2011 until 2013. Firm value in this study proxied by Tobin’s Q. Sampling techniques in the study conducted by purposive sampling technique. A total of 36 the consumer goods companies used as a sample. The technique of analysis of this study used multiple regression. The results of this study indicate that the variable that affect the firm value is board of independent commissioners. While variables that did not affect the firm value is management ownership and institutional ownership.Keywords: Firm value, management ownership, institutional ownership and board of independent commissioners.
PERBEDAAN KINERJA PERUSAHAAN BERDASARKAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Simeon, Simeon; Putra, Ade Pranata; Nugrahanti, Yesterina Widi
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015): Volume 13, Nomor 2, Oktober 2015
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.712 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menguji kinerja perusahaan berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan. Kinerja perusahaan terdiri dari permormance keuangan, yang ditunjukkan oleh Return on Equity dan kinerja pasar, proksi oleh Tobin Q. tingkat pengungkapan tanggung jawab sosial perusahaan diukur menggunakan skor pengungkapan. Sampel dari penelitian ini adalah 30 perusahaan tambang yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menguji hipotesis, penelitian ini menggunakan uji Mann-Whitney U. Hasilnya menunjukkan bahwa terdapat perbedaan kinerja keuangan berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan. Studi ini juga menemukan bahwa tidak ada perbedaan kinerja pemasaran berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan.
MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG Wibowo, Paulina Febriani; Nugrahanti, Yesterina Widi
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013): Volume 11, Nomor 1, April 2013
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance terhadap biaya hutang. Mekanisme corporate governance diukur dengan proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan kualitas audit. Disamping itu terdapat variable control ukuran perusahaan dan debt equity ratio (DER). Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI tahun 2008 – 2010. Dengan metode purposive sampling , ditetapkan 32 perusahaan (96 data) sebagai sampel riset. Selama pengujian hipotesis, penelitian ini menggunakan analisis regresi berganda dengan SPSS 16. Hasil penelitian ini menemukan bahwa kepemilikan manajerial dan ukuran dewan direksi tidak berpengaruh terhadap biaya hutang. Sementara proporsi komisaris independen, kepemilikan institusional dan kualitas audit mempunyai pengaruh signifi kan terhadap biaya hutang.
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN RELATED PARTY TRANSACTION Wijaya, Darma Sudata; Supatmi, Supatmi; Widi, Yeterina
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011): Volume 9, Nomor 1, April 2011
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini menguji apakah kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh pada jumlah Transaksi Pihak Terkait (RPT) baik dalam kasus rekening hutang maupun piutang. Penelitian ini menggunakan sampel 112 perusahaan manufaktur yang terdaftar di BEI. RPT untuk akun yang terutang di hitung dengan membagi total hutang rekening pihak yang terkait dengan total kewajiban, sedangkan RPT untuk piutang dihitung dengan membagi total piutang pihak yang terkait dengan total aset. Variabel kepemilikan manajerial dihitung dari porsi saham kepemilikan manajemen dan kepemilikan institusional, sementara standar perusahaan ditunjukkan dengan total log aset. Data-data yang diperoleh diuji menggunakan regresi berganda. Hasil penelitian secara simultan menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh signifikan dengan akun hutang RPT. Sedang secara parsial hanya standar perusahaan yang memiliki pengaruh negatif signifikan dengan akun hutang RPT. Disisi lain, secara bersama hasil pengujian variabel kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan tidak memiliki pengaruh signifikan dengan akun piutang RPT.
PERILAKU STICKY COST PADA BIAYA PENJUALAN, ADMINISTRASI DAN UMUM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012) Apriliawati, Risvia; Nugrahanti, Yeterina Widi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.232 KB) | DOI: 10.12928/optimum.v5i2.7866

Abstract

The objective of this study is to fi nd the indication of sticky cost behavior inIndonesian manufacturing companies during 2009-2012 and prove whether the levelof sticky cost infl uenced by the economic level. The cost stickiness can be indicated byasymetric reaction of costs to changes. The samples of this study are 309 companies.For testing the hypothesis, this study use linear regression method. This study foundthat selling, general and administrative cost increase 0,117 percent when sales increase 1 percent.Whereas, the sales and selling, general and administrative cost decrease0,049 percent per1 percent decrease in sales. This researc also found that the degree ofstickiness increase during macroeconomic growth.
PERBEDAAN KINERJA PERUSAHAAN BERDASARKAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Simeon, Simeon; Putra, Ade Pranata; Nugrahanti, Yesterina Widi
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015): Volume 13, Nomor 2, Oktober 2015
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.712 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menguji kinerja perusahaan berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan. Kinerja perusahaan terdiri dari permormance keuangan, yang ditunjukkan oleh Return on Equity dan kinerja pasar, proksi oleh Tobin Q. tingkat pengungkapan tanggung jawab sosial perusahaan diukur menggunakan skor pengungkapan. Sampel dari penelitian ini adalah 30 perusahaan tambang yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Untuk menguji hipotesis, penelitian ini menggunakan uji Mann-Whitney U. Hasilnya menunjukkan bahwa terdapat perbedaan kinerja keuangan berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan. Studi ini juga menemukan bahwa tidak ada perbedaan kinerja pemasaran berdasarkan tingkat pengungkapan tanggung jawab sosial perusahaan.
Co-Authors Aditya Satya Yudharma Agung Tri Nugroho Aprilia Pasca Ratiningsih Apriliawati, Risvia Aras Brian Kaawoan Ari Budi Kristanto Bill Mauboy Choirul Ummam Al Muhtaromi Christina Widhi Astuti Daniel Felimanto Hartono Darma Sudata Wijaya Dewi Widowati Dimaz Ramananda Djie Liveren Adjie Tehananda Gracella Theotama Handita Rachma Sulistyanto Ika Kristianti Indriyani Nurfitri Jassica Brigita Kharis Kristiana Gabriela Astri Astasari Kusumo, Verena Winardi Laurensia Chintia Dewi, Laurensia Chintia Linda Ariany Mahastanti Lintang Santoso Lucky Lestiananda Maria Rio Rita Mitta Ariyani Mitta Ariyani, Mitta Nathalia Wijaya Oktania Maharani Puspitasari, Andriana Putra, Ade Pranata Putra, Ade Pranata Randika Bagus Linuwih Randika Bagus Linuwih, Randika Bagus Riky Setiawan Rini Purwanti Riskin Hidayat Risvia Apriliawati Satrio Bagus Sembodo Sharon Manopo Shella Novia Simeon, Simeon Simeon, Simeon Sondang Selida Apryastuti Purba Supatmi Supatmi Supatmi Tri Wahyu Karuniawan Utomo, Mohamad Nur Vidia Damayanti Wenny Milenia Wibowo, Paulina Febriani William Agustinus Santosa Wise Maharti Yefta Andi Kus Noegroho Yulius Ardy Wiranata