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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 Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Jurnal Karya untuk Masyarakat (JKuM)
Yustina Triyani
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : JURNAL AKUNTANSI

 1 
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
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.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Richie; Yustina Triyani
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
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.v12i1.911

Abstract

This study aims to identify and examine the effect of firm size, leverage, sales growth, and firm age to tax avoidance on manufacturing company listed in Indonesia stock exchange for the period 2016 – 2018. Method of sampling used in this study is non-probability sampling with purposive sampling technique, and got 31 observation data. The data analysis technique used is: pooling test, classical assumption test, F, t and R2 test. The result of this study conclude that firm size and leverage have positive effect on tax avoidance, whereas sales growth and firm age hav negative effect on tax avoidance.
Co-Authors Amelia Sandra Andreas Bayu Kristianto Ari Hadi Prasetyo Bernadeta Oktaviani Carmel Meiden Cindy Restianty Diah Inggria Ratnasari Felicia Komala Gavriel Faith Nangoy Jane Jessica Maria Katharina Sare Masripah Patricia Angeline Reyska Nathanael Richie Rizka Indri Arfianti Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Viona Putri Yessica Kemala