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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 TERHADAP RESPON INVESTOR DALAM SEKTOR PERDAGANGAN, JASA, DAN INVESTASI Adrian Budiman; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine whether there are significant implementation of corporate social responsibility which is measured using the global reporting initiative 3.1 towards the investor response as measured using the abnormal return. The sample used in this study were 324 company years in the trade, services, and investment in the research period of 2008-2012. The results of this study demonstrate that corporate social responsibility has positive effect on abnormal returns. While the results of the control variables, namely return on assets, the size of the company, debt to equity ratio, and the market share does not affect the abnormal return.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PREDIKTABILITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DALAM LQ45 TAHUN 2010 SAMPAI 2014 Nathania Nathania; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility to predictability earning in listed companies in LQ45 in 2010 until 2014. These sample were taken from 64 samples. The result showed that corporate social responsibility had positive affect to predictability earning. And control variable, firm size had positive affect to predictability earning and leverage had no affect to predictability earning.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Dengan Variabel Market Share dan EPS Growth Di Perusahaan Terbuka Indonesia Margaret Carolina; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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The affect of Corporate Social Responsibility on information asymmetry still rarely done previous researchers, majority were to examine the relationship between Corporate Social Responsibility with financial performance. This study aimed to examine the affect of level corporate social responsibility (CSR) disclosure to the information asymmetry. The level of disclosure of corporate social responsibility was measured by using The Sustainability Reporting Index guidliness that valued by the criteria of the GRI. While the information asymmetry was measured by using the bid-ask data. The result showed that there was positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that growth in EPS (EPS Growth) had no affect on bid-ask spread, while market share had negative significant effect on bid-ask spread.
Pengaruh Corporate Social Responsibility Terhadap Accrual Quality Pada Sektor Industri Dasar dan Kimia Di Indonesia Vonny Vinisia; 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 and had a mix finding between the affect of CSR on accrual quality. The aim of this research was to examine the affect of CSR on accrual quality in Chemical and basic Industry sector listed in Indonesia Stock Exchange (IDX).CSR was measured by GRI Index version 3.1, while accrual quality was measured by standard deviation of residual based on Dechow and Dichev’s model regression. The control variabels used in this research were firm size and leverage. 88 firm years during 2009-2013 were used as a sample in Chemical and Basic Industry sector listed on Indonesia Stock Exchange (IDX).The results indicated that independent variable CSR and control variable firm size and leverage had no influence on accrual quality.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility (CSR) Terhadap Asimetri Informasi pada Sektor Pertambangan dan Barang Konsumsi di Indonesia dengan Variabel Kontrol Leverage dan Book-to-maket Ineke Oktaviani; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Researches on the disclosure of Corporate Social Responsibility (CSR) to the information asymmetry are still not many. This study aimed to identify and to prove the link between the level of CSR disclosure and information asymmetry. CSR was measured based on the GRI Index version 3.1, while the information asymmetry measured by bid-ask spread. The control variables that used in this study were leverage and book-to-market. The samples used in this study were 202 data during the period of 2008 until 2015 and tested by SPSS software version 24. The results of this study proved that Corporate Social Responsibility had a significant negative influence to information asymmetry; leverage had positive and significant influence to information asymmetry; and book-to-market had positive and significant influence to information asymmetry.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahan di Indonesia Yang Bergerak di Sub Sektor Retail dan Trade, Healthy Care, Computer dan Service, dan Investment Company Ong Yuliana; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to identify wheter there was an influence of Corporate Social Responsibility on the Firm Value measured by using Tobin’s q based on the Global Reporting Initiative standard. Sample was obtained from 130 companies during the periode of 2009-2013 in trading, service, and investment sectors. The result of this research shows ad that Corporate Social Responsibility has no significant Influence on the firm value. Similarly, the control variables, of Firm Size, Der, and Market Share, were also proven had have no significant Influence on the firm value.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi Evelyn Sutejo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Most companies in Indonesia have family ownership structures, which have advantages and disadvantages that affect the company performance. Empirical results from previous studies on the influence of family ownership structure on corporate performance when still had many inconsistencies. This study aimed to know the affect of family ownership structure on company performance measured by using performance measurement based on accounting that was Return on Assets (ROA). The control variables in this research were firm age and good corporate governance. The sample used in this research was 30 companies in the consumer goods industry sector in 2010 to 2015. The research method used was multiple regression analysis model.The result of this research proved that family ownership structure had negative affect but not significant to ROA. Variable of good corporate governance had significant negative affect to ROA. While the variable of firm age had significant positive affect to ROA.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PERUSAHAAN PROPERTY DAN REAL ESTATE Liana Dewi; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 The majority of companies listed on the BEI are family companies, where family companies have advantages and disadvantages that affect the company's performance of the companies. According to many previous researches about the influence of family control, there were still many unconsistent result. This study aimed to know the influence of family control on probability. Profitability was measured by using ROA (Return on Asset). The control variables use good corporate governance, intensity of competition, and sale growth. The samples use in this research were firms in sector property and real estate industry which fulfilled certain criteria and analysed using multiple regression analysis.
Pengaruh Kinerja Corporate Social Responsibility (CSR) Terhadap Prediktabilitas Laba pada Perusahaan yang Bergerak di Sektor Barang Konsumsi Dengan Sub Sektor Rokok, Makanan dan Minuman di Indonesia Veronica Wijaya; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and prove the existence of a relationship between the influence of corporate social performance and the level of predictability of earnings. the corporate social responsibility was assessed by using the criteria of the GRI index. leverage and firm size used as control variabels. This research was carried out on a public companies in Indonesia listed in Jakarta Stock Exchange. The results showed that there was no reciprocal relationship between corporate social performance and corporate financial performance but showed that there was positive affect on the predictability leverage corporate profits, while firm size had positive affect on the level of company predictability of earnings.Meanwhile this research had not been able to prove the existence of a positive relationship between CSR and predictability of earnings.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN Evita Vianita Sari; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Family firms still dominate in Indonesia, where family firms have disadvantages and advantages that effect firm performance. Previous research on the influence of family firms was also inconsistent. This study aimed to know the effect of family ownership structure on firm performance. Firm performance was measured by using ROA. The control variables used were good corporate governance, intensity of competition, capital structure. The sample used in this research was the companies of property, real estate and building construction sector that met certain criteria and was analyzed by using multiple linear regression. The result of this research showed that family ownership structure had significant effect to firm performance. Capital structure had negative significant effect to firm performance. The intensity of competition and good corporate governance variable had no significant effect to firm performance.
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