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All Journal Journal of Management and Leadership JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Ekonomi Perusahaan Jurnal Abdimas Perbanas Journal of International Conference Proceedings
Yustina Triyani
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Roles of Financial Reporting and Self-Concept of Cooperative’s Managers in Using Accounting Information Yustina Triyani; Masripah -
Journal of Management and Leadership Vol 2 No 1 (2019): Volume 2 - Nomor 1 - May 2019
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.126 KB)

Abstract

A lot of cooperatives do not use adequate accounting information in preparation of financial reporting. Lack of knowledge and understanding in accounting principles, also a low level of selfconcept of the employees are the possible main reasons behind it. Thus, this study aims to find evidence on the effect of accounting knowledge and self-concept of cooperative managers on the use of accounting information. The object of this research is the managers of the cooperative members Dekopinda in North Jakarta, which consists of 100 respondents from 49 cooperatives. The methods of this research are field survey and data analysis using validity test, reliability, classical assumption and regression test. The test results show that all the data pass the validity, reliability and classical assumption test. F test results show the number 0.001, t-test results for accounting knowledge variables obtained 0.023 and self-concept 0.031. This study concludes that there is sufficient evidence that accounting knowledge and self-concept of cooperative managers have a positive effect on the use of accounting information.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET DAN KOMPONEN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yustina Triyani
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Nilai perusahaan yang dibentuk melalui nilai pasar saham dipengaruhi oleh peluang-peluang investasi yang dikenal dengan investment opportunity set (IOS). IOS merupakan pilihan kesempatan investasi masa depan yang dapat mempengaruhi pertumbuhan aktiva perusahaan atau proyek yang memiliki net present value positif. Untuk mengurangi terjadinya asimetri informasi maka perusahaan perlu menerapkan komponen corporate governance, yang dalam penelitian ini terdiri dari jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial. Sampel penelitian ini terdiri dari 36 perusahaan manufaktur yang terdaftar di BEI selama periode 2013-2015. Teknik pengambilan sampel yang dilakukan adalah Non-Probability Sampling dengan menggunakan metode Purposive Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif dengan menggunakan analisis regresi linier berganda dalam SPSS 20.00. Hasil uji asumsi klasik semuanya terpenuhi dan uji koefisien regresi adalah signifikan untuk semua variabel, yaitu investment opportunity set, jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial. Kesimpulan yang didapatkan dari penelitian ini adalah investment opportunity set terbukti berpengaruh terhadap nilai perusahaan, sedangkan jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial terbukti memiliki pengaruh negatif terhadap nilai perusahaan.Kata Kunci: Set Kesempatan Investasi, Tata Kelola, Nilai Perusahaan
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI Felicia Komala; Yustina Triyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.619

Abstract

Financial distress is a steep decrease in the company's financial condition before the company went bankrupt. Financial distress can be analyzed through financial ratios and the ownership structure of the company. This study used logistic regression analysis. The sampling technique is non-probability sampling using a purposive sampling method. The study sample consisted of 70 companies on the Stock Exchange from the 2015-2017 period. Based on regression, Grover, the Springate model showed that the model can predict the value of observation. The results indicate there is sufficient evidence that tends to leverage positively affects both financial distress with Grover and Springate model, a firm's growth tends to negatively affect financial distress with the Springate model, and institutional ownership tends to weaken the influence of leverage to financial distress with Springate model. On the other hand, there is not enough evidence that the firm's growth tends to negatively affect the financial distress with the Grover model. Managerial ownership does not affect moderate leverage and growth of the firm towards better financial distress with the Grover and Springate model. Institutional ownership does not affect moderating leverage of financial distress relationship with the Grover model. Institutional ownership does not affect the firm's growth to moderate the relationship financial distress with Grover or Springate model.Keywords: Financial ratio analysis, Ownership structure, Financial distress
KAJIAN BEBERAPA VARIABEL YANG BERPENGARUH TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018 Yustina Triyani; Cindy Restianty
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, pergantian manajemen, financial distress, dan audit delay terhadap auditor switching. Kata Kunci : Auditor switching, opini audit, pergantian manajemen, financial distress, audit delay
ANALISIS MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012 Yustina Triyani
Jurnal Ekonomi Perusahaan Vol. 22 No. 2 (2015): JURNAL EKONOMI PERUSAHAAN
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v22i2.204

Abstract

This study aimed to analyze the differences in financial performance and abnormal returns before and after the merger and acquisition of the companies listed in Indonesia Stock Exchange in 2009-2012. Financial performance used in this study include: Return on Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM). Agency theory emerged in the agency relationship between the principal (investor) and the agent (manager) are bound in a contract. The essence of this relationship is the separation of ownership (in the investor) and control (at the manager). Investors have the expectation that the manager will generate a return of the money they invest. Therefore, a good contract between the investor and the manager is a contract that is able to explain the specification of what should be done by a manager in managing the funds of investors and the specification of the division of returns between managers and investors. Data collection method which used is the method of observation. Data retrieval technique which was used is purposive sampling in which the authors take the data across public companies listed on the Indonesia Stock Exchange (IDX) conducting mergers and acquisitions in the period 2009-2012. Test for normality using the Kolmogorov-Smirnov test. If the data were tested normal distribution, then the data are tested using a paired sample t-test, whereas if the data are not normally distributed, then tested using the Wilcoxon Signed Ranks Test to answer the hypothesis. Both of these different test methods using a significance level of 95%. The test results showed ROE of 0009, NPM for 0002, OPM at 0.0155. because the test results ROE, NPM, and OPM less than 0.05 means ROE, NPM, and OPM significant effect on mergers and or acquisitions. While abnormal return of 0.2845 which means abnormal returns no significant effect on mergers and or acquisitions. The results of this study concluded that there is sufficient evidence of financial performance increases after the merger and or acquisition, but there is not enough evidence of abnormal returns after a merger or acquisition and increased than before the merger and or acquisition.
RELEVANSI NILAI LABA DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM YANG DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN – PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2012 – 2013 Yustina Triyani; Yessica Kemala
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.219

Abstract

Accounting information such as financial statements are expected to describe the actual financial condition of a company. The information which is usually used as a parameter of company’s performance  are  earnings and book value of equity. Earnings and book value of equity are relevant if shareholders give response through the movement of share price during the announcement of the information. The relevance of the value can be affected by earnings management. The management can manipulate the value of information so that the value of the information was not able to describe the actual performance of the company.The grand theory of this research is clean surplus theory. Clean Surplus Theory emphasizes the fundamental aspects of the financial information to determine the company value and predict earnings in the future. While the signal theory discusses how  the signals of success or agent should be presented to the principle.The objects of this research are 24 LQ45 company listing in Indonesian Stock Exchange in 2012-2013. Tools for data analysis are pooling, multiple regression that are t-test, f-test, coefficient determination of R square, and classical assumption test. Data are obtained from www.idx.co.id.From the results of pooling test and classical assumption test , the data are used to qualify in each test. The results of F test discover that the earnings and book value of equity have value relevance simultaneously to the stock price. T test results show that the earnings and book value of equity has a value relevance of the stock price, earnings management proved to weaken the value relevance of earnings on stock prices.  However it is not proved that earnings management weaken the value relevance of equity book value of the stock price. The test results of coefficient determination show that earnings, book value of equity, and earnings and book value of equity are moderated by earnings management can explain the variation of the stock price by 85.3%.The conclusion of this research proves that earnings and book value of equity have value relevance on stock prices. This research also found that earnings management weaken the value relevance of earnings to the stock prices. Meanwhile, earnings management is not proved weakens the value relevance of book value of equity.
Pendampingan Berkelanjutan dan Pelatihan Penyusunan “Sustainability Company Profile” UMKM Toko Roti LindaYes Sugi Suhartono; Carmel Meiden; Yustina Triyani; Stefany Natasha Adrea; Maria Katharina Sare
Jurnal Abdimas Perbanas Vol. 3 No. 2 (2022): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v3i2.485

Abstract

Company profile is information about the company that is explained in a concise, clear and valid manner and is intended to increase the trust of potential investors and clients. Company profile is not just information showing location and contact information. Company profile shows potential investors, partners and potential consumers regarding the goods and/or services offered by the company. The Covid-19 pandemic that began to spread in Indonesia starting in March 2020 has had many impacts on business actors, especially Micro, Small and Medium Enterprises (MSMEs). Not a few business actors have gone out of business and were forced to stop their business due to the impact of the Covid-19 pandemic. In connection with the above, the Community Service Team (PkM) of the Accounting Study Program, the Kwik Kian Gie Institute of Business and Informatics (IBIKKG) carried out community service activities, to provide training and assistance in the preparation of a Sustainability Company Profile. This training and mentoring in the context of compiling a Sustainability Company Profile was held for MSME entrepreneurs in the East Jakarta Small Industry Center (PIK), especially the LindaYes Bakery. The purpose of this PKM activity is to help provide understanding to MSME entrepreneurs in East Jakarta PIK, especially LindaYes Bakery in compiling a sustainable company profile. Keywords: Company Profile, Sustainability
Apakah Perencanaan Pajak, Kebijakan Pendanaan dan Ukuran Perusahaan Menjadi masalah bagi nilai perusahaan Amelia Sandra; Ari Hadi Prasetyo; Rizka Indri Arfianti; Yustina Triyani; Reyska Nathanael
JUDICIOUS Vol 3 No 2 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i2.1082

Abstract

Nilai perusahaan merupakan harga jual perusahaan yang dianggap layak oleh calon investor agar tertarik untuk menanamkan sahamnya di perusahaan tersebut. Tujuan utama perusahaan adalah memaksimalkan laba setelah pajak. Beberapa faktor yang dapat mempengaruhi nilai perusahaan adalah pajak, kebijakan pendanaan utang, dan ukuran perusahaan. Perencanaan pajak dapat menjadi upaya yang dapat dilakukan perusahaan untuk mengurangi beban pajak atau meminimalkan pengeluaran atas pajak yang dibayarkan kepada Negara. Selain pajak, pendanaan kebijakan hutang dan ukuran perusahaan juga dapat mempengaruhi nilai perusahaan. Secara umum, jika perusahaan memiliki pembiayaan utang yang banyak dianggap tidak sehat karena dapat mengurangi keuntungan. Kenaikan atau penurunan laba perusahaan akan mempengaruhi nilai perusahaan. Ukuran perusahaan menggambarkan total aset yang dimiliki oleh perusahaan. Semakin besar ukuran perusahaan berarti perusahaan tersebut dianggap mampu mempengaruhi nilai perusahaan. Penelitian ini dilakukan untuk menguji apakah perencanaan pajak, pembiayaan kebijakan utang, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, QUALITY OF FISCAL, AND APPLICATION OF THE E-FILING SYSTEM ON COMPLIANCE OF INDIVIDUAL NON-ENTREPRENEUR TAXPAYERS REGISTERED AT KRAMAT JATI TAX SERVICE OFFICE Bernadeta Oktaviani; Yustina Triyani
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2259

Abstract

Taxes are the largest source of state revenue included in the APBN among other revenues. All taxpayers are required to pay and report taxes owed, but the annual SPT reporting reported by taxpayers from year to year is still not optimal, of course this is an obstacle to increasing taxpayer compliance. The research was conducted to determine the effect of taxpayer awareness, tax sanctions, quality of tax services, and the application of the e-filing system on the compliance of individual non-entrepreneur taxpayers registered at KPP Pratama Kramat Jati. The data obtained in this study amounted to 100 questionnaires distributed using a non-probability sampling technique with a purposive sampling method. The analysis technique uses multiple regression with the SPSS program. The results of the research data test have a Sig value on the t-test for the taxpayer awareness variable 0.000, tax sanctions 0.350, the quality of tax services 0.002, and the application of the e-filing system 0.194. The research conclusion obtained is that there is sufficient evidence that awareness of taxpayers and tax authorities have a positive effect on taxpayer compliance. Meanwhile, tax sanctions and the implementation of e-filing don’t have enough evidence to have a positive impact on taxpayer compliance.
PENGARUH STRUKTUR MODAL, LIKUIDITAS , UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN Jane Jessica; Yustina Triyani
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.891

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. One measure of a company's financial performance that is directly related to the company's goals in general is the profitability ratio using Return on Assets. The purpose of this study was to determine the effect of capital structure, liquidity, firm size and firm age on financial performance. The theory used in this study is agency theory. The object of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. Researchers conducted descriptive statistical tests, pooling test, classical assumption test, F test, t test, and coefficient of determination. The data analysis technique used is multiple linear regression analysis. The conclusion of this study is that there is not enough evidence that liquidity and firm size have a positive effect on financial performance. While the age of the company there is sufficient evidence of a positive effect on financial performance. There is not enough evidence of capital structure to have a negative effect on financial performance.
Co-Authors Amelia Sandra Ari Hadi Prasetyo Bernadeta Oktaviani Carmel Meiden Cindy Restianty Diah Inggria Ratnasari Felicia Komala Jane Jessica Maria Katharina Sare Masripah Reyska Nathanael Richie Rizka Indri Arfianti Stefany Natasha Adrea Sugi Suhartono Yessica Kemala