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All Journal Akuntansi Krida Wacana Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi & Keuangan Islam Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) Jurnal Berdaya Mandiri BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Akuntansi
Yane Devi Anna
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Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Andari, Nestri Retno; Anna, Yane Devi
Akuntansi Krida Wacana VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Akuntansi Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management
Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Intellectual Capital Disclosure Serta Dampaknya Terhadap Nilai Perusahaan Anna, Yane Devi; Dwi RT, Dita Rari
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2018): Jurnal Riset Akuntansi dan Keuangan. Agustus 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i2.11960

Abstract

Abstract. Researches about factors that drive company`s Intellectual Capital disclosures still shows divergence of opinions among scholars, as well as disclosure of the Intellectual Capital on firm`s values. this study aims to determine the effect of the intellectual capital disclosure (ICD) such as company's size, leverage, profitability, audit committe, board independence and board size on the disclosure of the Intellectual Capital, and its implications for the value of companies.This study focused on banking companies, Simultaneous regression modelling is used to control for endogeneity within a firm’s disclosure strategy. The result showed that (1) firm size, audit committee and board size has a significant and positive influence on the disclosure of intellectual capital, (2) leverage, profitability and audit independence does not have significant influence on the disclosure, (3) company`s disclosure of intellectual capital has a significant and positive influence on the value of companies. Keywords: firm chacateristics; corporate governance; intellectual capital disclosure;  firm value  Abstrak. Penelitian tentang faktor-faktor yang mendorong pengungkapan Modal Intelektual perusahaan masih menunjukkan perbedaan pendapat di antara para sarjana, serta pengungkapan Modal Intelektual pada nilai-nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan modal intelektual (ICD) seperti ukuran perusahaan, leverage, profitabilitas, komite audit, independensi dewan dan ukuran dewan pada pengungkapan Modal Intelektual, dan implikasinya terhadap nilai perusahaan. studi difokuskan pada perusahaan perbankan, pemodelan regresi simultan digunakan untuk mengendalikan endogenitas dalam strategi pengungkapan perusahaan. Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan, komite audit dan ukuran dewan memiliki pengaruh yang signifikan dan positif terhadap pengungkapan modal intelektual, (2) leverage, profitabilitas dan independensi audit tidak memiliki pengaruh signifikan terhadap pengungkapan, (3) pengungkapan modal intelektual perusahaan memiliki pengaruh yang signifikan dan positif terhadap nilai perusahaan. Kata Kunci: karakteristik perusahaan; tata kelola perusahaan; pengungkapan modal intelektual; nilai perusahaan
Sustainability Reporting : Analisis Kinerja Keuangan dan Nilai Perusahaan Anna, Yane Devi; Dwi R.T, Dita Rari
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.18804

Abstract

Abstract. As more companies in Indonesia publish sustainability reports, the trend of research on the relationship between sustainability reports and financial performance has begun to be carried out. However, most of the research that has been done shows results that have not been consistent. The purpose of this study was to examine the effect of sustainability report which was described as economic performance disclosure, environmental performance disclosure, and social performance disclosure on corporate financial performance and its implications for company value. The study was conducted on winner companies based on NCSR categories and also listed as issuers on the Indonesia Stock Exchange (IDX) during 2015-2017. Research analysis using Partial Least Square (PLS). The results of the study show that Sustainability reporting has an effect on the profitability of disclosures related to aspects of economic performance and environmental performance, while aspects of social performance have no effect on profitability. Sustainability reporting based on aspects of economic, environmental and social performance has an effect on company value. Financial performance cannot mediate the effect of sustainability reporting based on aspects of economic performance, social performance and environmental performance on firm value.Keywords. sustainibility reporting; financial performance; firm valueAbstrak. Seiring dengan semakin banyaknya perusahaan di Indonesia yang mempublikasikan sustainability report, maka tren penelitian tentang hubungan antara sustainability report dan kinerja keuangan mulai banyak dilakukan. Namun demikian, sebagian besar penelitian yang telah dilakukan menunjukkan hasil yang belum konsisten. Tujuan dari penelitian ini adalah untuk menguji pengaruh sustainability report yang dijabarkan menjadi economic performance disclosure, environmental performance disclosure, dan social performance disclosure terhadap kinerja keuangan perusahaan serta implikasinya terhadap nilai perusahaan yang dilakukan Penelitian dilakukan terhadap perusahaan winner berdasarkan kategori dari NCSR dan tercatat pula sebagai emiten pada Bursa Efek Indonesia (BEI) selama 2015 -2017. Analisis penelitian menggunakan Partial Least Square (PLS). Hasil penelitian menunjukan bahwa Sustainability reporting yang berpengaruh terhadap profitabilitas pengungkapan yang berkaitan dengan aspek kinerja ekonomi dan kinerja lingkungan, sedangkan aspek kinerja sosial tidak berpengaruh terhadap profitabilitas. Sustainability reporting berdasarkan aspek kinerja ekonomi, lingkungan dan sosial berpengaruh terhadap nilai perusahaan. Kinerja keuangan tidak dapat memediasi pengaruh sustainability reporting berdasarkan aspek kinerja ekonomi, kinerja sosial dan kinerja lingkungan terhadap nilai perusahaan.Kata Kunci. sustainibility reporting; kinerja keuangan; nilai perusahaan
Quality and Value Relevance of Financial Statements: Improving Sustainability Reporting Anna, Yane Devi; Rinining, Dita Raridwi
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 1 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i1.25751

Abstract

The aim of this study was to examine the effect of the quality of financial statements and the value of relevance in financial statements on Sustainability Reporting. The study was conducted on winner companies based on categories from the National Center for Sustainability Reporting and the Indonesia Stock Exchange listed organizations between the years 2016 - 2018. Analysis of research using partial least square. The results showed that financial reporting quality which is proxied by conservatism accounting has an effect on sustainability reporting on social and environmental aspects, while on economic aspects it has no effect. Value relevance of financial statement using earnings per share on sustainability reporting, value relevance of financial statements using book value per share has no effect on aspects of social performance of sustainability reporting.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH PADA USAHA KECIL DAN MENENGAH (Studi pada Pengusaha Keramik dan Craft Plered – Purwakarta) Yane Devi Anna; Lilis Saidah; Dita Rari Dwi R.T
Jurnal Dharma Bhakti Ekuitas Vol 3 No 2 (2019): Jurnal Dharma Bhakti
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v3i2.152

Abstract

Kegiatan pengabdian masyarakat dilakukan pada pengrajin keramik di Desa Anjun Kecamatan Plered Purwakarta bertujuan untuk membantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah. Kegiatan ini dimulai dengan membantu dalam memperbaiki bukti transaksi, proses pencatatan transaksi sampai dengan penyusunan laporan keuangan serta membantu dalam perhitungan pajak. Metode yang digunakan yakni melalui pelatihan dan pendampingan dalam membuat dokumen transaksi, penyusunan laporan keuangan, baik secara manual maupun menggunakan software akuntansi berbasis excel; serta pembekalan pelatihan penghitungan pajak. Hasil yang diperoleh dari kegiatan ini diantaranya berupa bukti transaksi serta manual book terkait siklus akuntansi serta penggunaan software akuntansi berbasis excel sederhana yang diharapkan dapat membantu para perajin keramik dalam penyusunan laporan keuangan serta penghitungan pajak usahanya.
PENERAPAN METODE PEMBELAJARAN STORYTELLING DALAM UPAYA MENINGKATKAN MINAT MEMBACA SISWA KOBER AS-SYAFA’AH Lilis Saidah; Yane Devi Anna; Dita Rari Dwi R.T
Jurnal Dharma Bhakti Ekuitas Vol 5 No 1 (2020): Jurnal Dharma Bhakti
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v5i1.323

Abstract

Kegiatan pengabdian pada masyarakat yang dilaksanakan di Kober As-Syafa’ah, bertujuan untuk membantu mengatasi permasalahan yang tengah dihadapi oleh pengelola Kober As-Syafa’ah terkait dengan usaha untuk meningkatkan minat baca peserta didik di Kober As-Syafa’ah melalui kegiatan pengenalan metode pembelajaran menggunakan metode story telling. Kegiatan ini dilaksanakan melalui program pendampingan dalam melakukan kegiatan pengenalan metode story telling dalam pembelajaran di Kober As-Syafa’ah. Pelaksanaan pengabdian dilakukan dari mulai pelaksanaan persiapan dengan menyediakan perangkat pembelajaran story telling berupa penyediaan berbagai buku cerita anak , hingga pengenalan cara pelaksanaan story telling dalam pembelajaran. Adapun luaran produk dari program tersebut modul pembelajaran strorytelling yang dilengkapi dengan alat bantu berupa alat peraga sesuai kebutuhan di Kober As-Syafaah.
Pengaruh Konservatisme dan Profitabilitas Terhadap Earning Response Coefficient Lena Sherli Marlina; Yane Devi Anna
Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) Vol 1 No 2 (2018): Jurnal Ilmu Sosial Politik dan Humaniora
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.583 KB) | DOI: 10.36624/jisora.v1i2.14

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme dan profitabilitas terhadap earnings respons coefficient (ERC) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakan data sekunder dalam penelitian ini. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 7 yang memenuhi kriteria. Pengambilan sampel yang digunakan adalah dengan nonprobability sampling dengan teknik purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa konservatisme dan profitabilitas berpengaruh secara simultan terhadap earnings respons coefficient. sementara itu, secara parsial menunjukkan bahwa konservatisme dan profitabilitas terhadap earnings respons coefficient.
Pengaruh Pengungkapan Laporan Keuangan, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Pada Industri Farmasi Di Bursa Efek Indonesia Tahun 2009-2012) Nestri Retno Andari; Yane Devi Anna
Jurnal Akuntansi VOL. 14 NO. 2 NOVEMBER 2014
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTEarnings management is the ability to raise or lower the reported earnings in accordance with the wishes. This means that earnings management is a management effort to maximize profits or minimize. Earnings management practices is difficult to avoid because it is the impact of the adoption of the accrual basis in preparing the financial statements. This study aims to investigate the influence of financial statements disclosure, managerial ownership, and institutional ownership to earnings management in the pharmaceutical industry are listed in the Indonesia Stock Exchange 2009-2012. This study is classified in descriptive and causal research. The population is pharmaceutical company that is listed on the Indonesia Stock Exchange the period 2009 to 2012. By using purposive sampling, the samples used in this study amounted to 9 companies. The type of data used in this study is secondary data. Data analysis method is using the normality test, heterocedasticity, autocorrelation test, multicollinearity test, the coefficient of determination tests of significance throughout the regression coefficients simultaneously, tests of significance partial regression coefficients, and hypothesis testing or regression coefficient. The result of this study demonstrate simultaneous and partial results. It can be concluded that there is a simultaneous significant relationship between financial statement disclosure, managerial ownership, and institutional ownership on earnings management with a positive coefficient. While the disclosure of financial statements and managerial ownership does not have a significant effect on earnings management, but has a negative directionKeywords: Financial Statement Disclosure, Managerial Ownership, Institutional Ownership, Earnings Management
Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Susi Sulastri; Yane Devi Anna
Akuisisi: Jurnal Akuntansi Vol 14, No 1 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i1.251

Abstract

The financial statements are a description of a company's performance. Management is given the flexibility in choosing accounting methods that will be used one of them by applying accounting conservatism. The purpose of this study is to determine the effect of financial distress and leverage on accounting conservatism. The methods used in this study are descriptive and verification methods. The population of this study is  mining companies listed on the Indonesia Stock Exchange in 2012-2016.The results of this study indicate that partially financial distress have a significant on accounting conservatism and the leverage have a significant on accounting conservatism. Simultaneously shows that financial distress and the leverage have a significant on accounting conservatism.Keywords: financial distress, leverage , accounting conservatism
PENGARUH KETEPATAN PELAPORAN LAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP REAKSI INVESTOR Roestanto Sukarta Diputra; Yane Devi Anna
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.229 KB) | DOI: 10.26593/be.v18i2.1186.%p

Abstract

Investor reaction is a form of market response to information contained in an announcement issued or published. If information contains some information, then the market will respond or react quickly when the information is posted. Investors as parties are not know information about the situation in the company, investors will consider the information issued by the company as a signal used for financial decision making. This study aims to determine the effect of the accuracy of reporting financial statements, the audit opinion, the turn of the public accounting firm, and the reputation of the Public Accounting Firm of the reaction of investors to the issuer Kompas 100 2010-2012. This study is classified as descriptive research verification of causality. The population in this study is a listed company in Kompas index 100 in 2010-2012. By using purposive sampling, the samples used in this study amounted to 40 companies. The data used in this study is secondary data. The method of data analysis used panel data regression analysis. The results of this study are simultaneously, there is significant influence between the accuracy of reporting financial statements, the audit opinion, the turn of the public accounting firm, and the reputation of the Public Accounting Firm of the reaction of investors. It can be concluded that the public accounting firm's reputation has a significant influence on the reaction of investors, while the reporting accuracy of the financial statements, the audit opinion, and turn public accounting firm did not have a significant effect on investor reaction.
Co-Authors Andari, Nestri Retno Dita Rari Dwi R.T Dudi Abdul Hadi Lena Sherli Marlina Lilis Saidah Napisah Lina Said Nestri Retno Andari Roestanto Sukarta Diputra Sari, Puteri Andika Sari, Wiendy Puspita Susi Sulastri