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Juniarti Juniarti
Universitas Kristen Petra
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Journal : Business Accounting Review

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP SMOOTHNESS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE Vania Allan Sutanto; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to find out how Corporate Social Responsibility (CSR) affected toward earning smoothness in a company. Corporate Social Responsibility variable measured by using Global Reporting Initiative (GRI) Index 3.1. Earning quality variable measured by using smoothness. The control variables in this research were firm size and leverage. This research was conducted on the public company in the property and real estate sector listed in Indonesia Stock Exchange and had annual report from 2010-2014 with total sample of 104 observation. This research proved that there was positive relationship between CSR and smoothness. This research also proved that there was negative relationship between leverage and smoothness. On the other hand, this research had not succeeded in finding out the influence between firm size with smoothness.
Pengaruh Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Pertambangan Vincent Valentino; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on the influence of family ownership (FMO) on company performance is still little studied. This study aims to determine and prove the influence between the disclosure of family ownership and firm performance measured using return on assets. The disclosure offamily ownership is measured using a dummy variable that uses the criteria of family members occupying the Board of Director or managerial part or percentage of share ownership of 10% or more. Company performance is measured using return on assets. This research also use control variable that is good corporate governance, intensity of competition, corporate risk. This research is conducted on public company in Indonesia which has complete data in 2010-2015 and listed in Indonesia Stock Exchange (IDX) with sample size 150 observation. The results showed a significant negative relationship between family ownership and company performance. Variable of good corporate governance have negative effect to company performance, intensity of competition have a significant negative effect to companyperformance, company risk negatively significant to company performance.
Pengaruh Corporate Social Responsibility Terhadap Accrual Quality Pada Perusahaan Sektor Aneka Industri Di Indonesia Ferry Aditya; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on financial performance had been studied before. However, there were only a few studies about the effect of CSR on earning quality and each research had different finding. The aim of this research was to examine the affect of CSR toward earning quality which measured by accrual quality in miscellaneous industry firm listed in Indonesia Stock Exchange (IDX).CSR was measured by using GRI Index 3.1, whereas earning quality was measured by using accrual quality. There were two control variables used in this research: firm size and leverage. This study was conducted on miscellaneous industry firms in Indonesia in the period of 2009 to 2013 with a total sample of 92 firm years.The results of this research indicated that corporate social responsibility and leverage had no influence on accrual quality. However, firm size had positive influence toward accrual quality.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility (CSR) Terhadap Asimetri Informasi pada Perusahaan yang Bergerak di Sektor Pertambangan dan Barang Konsumsi Florencia Irena Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on the influence of Corporate Social Responsibility (CSR) to the asymmetry of information is still rarely studied, there are only 13 research journals. However, researches on the affect of CSR on financial performance were studied more previously. This study aimed to investigate the negative influence between the level of CSR disclosure and information asymmetry, as measured by the bid-ask spread in companies engaged in mining and consumer goods. CSR disclosure level measured by using the criteria of GRI Index of 3.1, while the information asymmetry measured by using the bid-ask spread. There were two control variables used in this study, namely the predictability of earnings and the proportion of independent commissioners. The research was conducted on companies engaged in mining and consumer goods in Indonesia from 2008 to 2015 with a sample of 50 companies. The results showed that the Corporate Social Responsibility negatively affected on information asymmetry. The control variables predictability of earnings negatively affect the asymmetry of information while the proportion of independent directors did not affect the information asymmetry.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY TERHADAP NILAI PERUSAHAAN SUB SEKTOR GROSIR Gabriela Natalia Lay; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research was done in order to know the influence of Corporate Social Responsibility (CSR) on the firm value in wholesale sector. CSR was measured by using Global Reporting Initiative (GRI) Index 3.1 and firm value was measured by using TobinsQ. There were 3 control variables in this research, which were firm size, market share, and debt to equity ratio. Sample used in this research was taken from 78 companies years in the wholesale sector during 2009-2013.The result showed that CSR and debt to equity ratio had no significant influence on the firm value. While firm size had negative influence on the firm value and market share had significant influence on the firm value.
Pengaruh Struktur Kepemilikan Keluarga terhadap Kinerja Perusahaan pada Sektor Pertambangan Novi Dwi Vivian Thejakusuma; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Most of the firms in Indonesia are still dominated by family. Family firms have advantages and disadvantages that can affect their performance. Previous researches on the affect of family ownership structure on firm performance were still inconsistent. This study aimed to identify and to prove the affect of family ownership structure on firm performance. Firm performance was measured by using ROA and the control variables used were GCG score and firm risk. This research was carried on mining sector companies listed on IDX in 2010-2015 with a sample of 125 observations. The results showed a significant negative correlation between family ownership structure and firm performance. The results also showed that GCG score didn’t have affect on firm performance, while firm risk had significant negative affect on firm performance.
Struktur Kepemilikan Keluarga dan Kinerja Perusahaan di Sektor Barang Konsumsi pada Periode 2010-2015 Francisca Ivana; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to investigate the effect of family ownership toward firm performance. Control variables used were good corporate governance, competitive intensity, and firm age. The sample consisted of 30 consumer goods companies, listed in Indonesian Stock Exchange (IDX) between the periods of 2010-2015. Analysis was done by using multiple linear regression and processed in SPSS 23. The results showed that family ownership, good corporate governance, and competitive intensity had significant positive relationship on firm performance, while firm age had no significant influence.
Value relevance atas Informasi Akuntansi Sebelum dan Setelah Adopsi IFRS pada Sektor Keuangan Fransisca Elsa Monica; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The use of IFRS as an international accounting standard can provide benefits such as an increase of value relevance. However, there were still inconsistencies in previous research results regarding the influence of IFRS adoption on value relevance. Therefore, this study aimed to prove the influence of IFRS adoption on the value relevance of firm’s accounting information. The value relevance was measured by the association between accounting information in the form of earnings per share (EPS) and book value equity per share (BVPS) with stock price. The sample in this research consisted of 35 go public firms in the financial sector listed in the Indonesia Stock Exchange (IDX) in 2007-2014, with a sample of 280 observations. The analysis technique used was the panel data regression by using STATA software. This study was conducted by comparing the results of the analysis from the pre and post IFRS adoption period. The result showed an increase in value relevance in the post IFRS adoption period compared to pre IFRS adoption. 
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Leverage dan Negative Earnings Kathrin Angelin Hardy; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There were only few studies about the affect of corporate social responsibility (CSR) on information asymmetry. The majority of research topics preveously was about the affect of CSR on financial performance. This study aimed to identify and to prove the affect of level of CSR disclosure on information asymmetry. The level of CSR disclosure was measured by using the criteria of the Global Reporting Initiative (GRI). Information asymmetry was measured by using bid-ask spread. There were two control variables used: leverage and negative earnings. This research was carried on a public companies in Indonesia which published sustainability report and listed in GRI’s database in 2008 – 2014 with a sample of 131 observations. The results showed a significant positive correlation between the level of CSR disclosure with bid-ask spread. The results also showed that leverage had significant positive affect on the bid-ask spread, while negative earnings did have affect on bid-ask spread.           
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility terhadap Information Asymmetry dengan Variabel Kontrol Beta dan Managerial Ownership Sylvia Adriani; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the affect of Corporate Social Responsibility disclosure level to information asymmety. Corporate Social Responsibility disclosure of companies measured by using level of Corporate Social Responsibility disclosure which assessed by using criteria guidelines of GRI Index. Information asymmetry in this study was measured by using bid-ask spread. This study also used control variables: beta and managerial ownership. This research was carried on go public companies in Indonesia which published sustainability reporting and listed in GRI’s database with a sample of 130 observations. The results of this study showed that there was a significant positive affect of Corporate Social Responsibility on bid-ask spread. The results also showed that beta had no affect on bid-ask spread, while managerial ownership had significant positive affect on the bid-ask spread.
Co-Authors A M, Hendra Abdussalam, Moch Adrian Budiman Agnes Andriyani Sentosa Ainur Rahmah, Nunung Akhmadi, Ali Almurni, Siti Amelinda Rosita Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aryenti, Aryenti Bramanta, Giraldi Sapta Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita Devina Andriani Tandiono Devina Mustikarina Natanagara Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fajri, Riyadhul Febriyani, Ellsa Indah Ferbiana Helena Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermansyah, Sam Hermeria, Noveriza Idris, Muthoharoh Indra Kusuma Indranita, Lusy Ineke Oktaviani Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Margaret Carolina Maria Yunita Monica Hendrik Monica Oktavia Mustika, Maya N, Sandi Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Novi Dwi Vivian Thejakusuma Novitasari, Karina Nur Afni Olgawati Hudoyo Ong Yuliana Osmeli, Delvi Pannya Pannya Pannya Poerwaningsih, Ernie Ernie Preztika Ayu Ardheta Pulungan, Rosmilan Risnah Risnah, Risnah Simon Eric Hanjoyo Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Suhendra, Dede Surya - Wibowo Sylvia Adriani T N, Novidra Tjamdinata, Wenny Vania Allan Sutanto Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Wenny Tjamdinata Yuhernita, Yuhernita Yulmira Yanti Z, Naspendra