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Juniarti Juniarti
Universitas Kristen Petra
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Journal : Business Accounting Review

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Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Informasi Asimetri Dengan Variabel Kontrol Financial Disclosure dan Firm Age Maria Yunita; 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 know and to prove the affect of corporate social responsibility (CSR) disclosure level to information asymmetry. CSR disclosure level measured by using sustainability reporting criteria guidelines of Global Reporting Initiatives. Information asymmetry measured by bid-ask spreads. Control variables used in this research were financial disclosure and firm age.  This research was carried out on go public companies in Indonesia which published sustainability report and listed in GRI’s database with a sample of 109 observations. The results of this research asserted that CSR disclosure level has positive and significant affect on information asymmetry. The results also showed that financial disclosure did not affect information asymmetry, while firm age had negative and significant affect on information asymmetry.
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Perdagangan, Jasa, dan Investasi Stephanie Natalie Tanzil; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimes to examine and to prove the influence of family ownership structure on firm performance by using ROA. This study also used control variables of GCG score and intensity of competition. The research was conducted on sector trading, service, and investment companies within 2010-2015 with the samples of 480 observations and measured by using SPSS software. The result showed that family ownership structure had significant negative affect on firm performance. In addition, the control variables of GCG score and intensity of competition had significant positive affect on firm performance.
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA DENGAN KINERJA PERUSAHAAN PADA PERUSAHAAN TERDAFTAR DI SEKTOR PERDAGANGAN, JASA, DAN INVESTASI PERIODE 2010-2015 Simon Eric Hanjoyo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The aim of this study was to know whether there was a relations of family ownership and performance. This study used family ownership as main variable and 3 Control Variables of Corporate Governance, Competitive Intensity dan Leverage. The population used in this study is a company in Indonesia that have registered in Indonesia Stock Exchange. The sample of this research was 79 companies in Indonesia registered in Indonesia Stock Exchange.The data analysis technique used was the Double Linear Regression to describe the relationship of the variables. The Data processing used SPSS  24 version. The results showed that family ownership had positive and significant affect on perfomance. While Good Corporate Governance doesn’t had significant influence towards perfomance. On the other side, competitive intensity had positive and significant affect on perfomance. Furthermore, leverage had negative and significant influence on perfomance
PENGUNGKAPAN CSR TERHADAP ASIMETRI INFORMASI Frans Sanjaya; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research’s objective is to find out the relationship between CSR disclosure and information asymmetry. The measurement of CSR disclosure is using guideline from GRI G3.1. The measurement of information asymmetry is using bid-ask Spread. In this research control variable is also used, the control variables are earnings persistence and audit commitee. This research was carried out on go public companies in Indonesia which published their annual report and bid ask prices in the 2008 – 2015. The result of this research showed that the CSR disclosure has negative effect on information asymmetry, the earnings persistence has negative effect on information asymmetry, and the audit commite has effect on information asymmetry.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PREDIKTABILITAS LABA PADA PERUSAHAAN MANUFAKTUR DI SEKTOR ANEKA INDUSTRI DI INDONESIA Lilyani Kartika Sinatra; 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 investigate the influence of Corporate Social Responsibility to the predictability of the company's profit. Corporate Social Responsibility variables measured by using the Global Reporting Initiative (GRI) Index 3.1. Variable earnings quality measured by using earnings predictability. The control variables in this study were firm size and leverage. This research was conducted at the company go public in Various Industries sector listed in Indonesia Stock Exchange and has annual report on the period of 2010-2014 with a sample of 120 observations. The results showed that the Corporate Social Responsibility positively related to the predictability of earnings, while firm size negatively related to the predictability of earnings and leverage positively related to earnings predictability.
Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri Finda Yovita; 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 prove the influence of family ownership on firm performance measured by ROA. The control variables used in this research were GCG Score, Intensity of Competition and firm size. This study used a sample of companies listed in the Indonesia Stock Exchange (IDX) in miscellaneous industries sector for the period 2010-2015 then measured through software Statistical Package for the Social Sciences (SPSS). The results of this study indicated that family ownership and intensity of competition had no influence on firm performance. Meanwhile, GCG and firm size had a positive influence to firm performance that measured by ROA.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR BARANG DAN KONSUMSI Christina Christina Christina; 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 resech was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value, in which the CSR variable was measured based on the Gloal Reporting Initiative Index 3.1 standart, while firm value was measured by using Tobin’s Q. The sample was taken form the observation of 124 companies in Consumer Goods Industry sector within 2009-2013. The result of this reserch showed that Corporate Social Responsibility had no significant influance on the firm value, while the other control variable, namely firm size had significant influence on the firm value. But market share and debt to equity ratio control variables had no impact on the firm value.
HUBUNGAN TIMBAL BALIK ANTARA KINERJA SOSIAL PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN YANG DIUKUR MENGGUNAKAN PRICE EARNING RATIO Surya - Wibowo; Juniarti 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 examine and to prove the reciprocal relationship between corporate social performance and corporate financial performance. Corporate social performance measured by using Sustainability Reporting Index that assessed by using criteria guideliness of GRI G3.1. The corporate financial performance was measured by using Price Earning Ratio. This study also used control variables of leverage and firm size. This research was carried out on go public companies in Indonesia which published sustainability report and listed in GRI’s database with a sample of 80 observations for model 1 and 98 observations for the model 2. The results of this study showed that there was no reciprocal relationship between corporate social performance and corporate financial performance. The results also showed that leverage has negative affect on corporate social performance and corporate financial performance, while firm size did not affect corporate financial performance and corporate social performance.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG BERGERAK DI SEKTOR ANEKA INDUSTRI DENGAN SUBSEKTOR MESIN DAN ALAT BERAT, OTOMOTIF DAN KOMPONEN, KABEL DAN ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PAD Amelinda Rosita; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The CSR influence on the financial performance that was periodically such as ROA, ROE and ROI have been done. However, research on the affects of CSR to the persistence of earnings that have been made in previous studies by Belkaoui (2004) and Lakshman and Yang (2009) had never been done in the Indonesian company sector Various Industries with subsector machines and weight, autos and parts, cables and electronics. The purpose of this study was to determine whether CSR affects the persistence of earnings in companies engaged in various industries Sector in the subsector machinery and equipment, automotive and components, cables and electronics. CSR was measured based on the GRI reporting criteria version 3.1 is 84 items. While the persistence of earnings measured by using a beta of koefien regression. This study used several variables that control the operating cycle, cash flow volatility, volatility of sales and the proportion of negative earningsThe data sample of 68 companies processed by using multiple linear regression method with SPSS. The results of this study proved that CSR had no affect on the persistence of earnings whereas, the other variables of the volatility of cash flow, sales volatility and the proportion of negative earnings had no affect on earning persistence. However, the operating cycle affect on earnings persistence.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry dengan Variabel Kontrol Volatilitas Arus Kas dan Profil Industri Angelina Evelyn; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The affect of corporate social responsibility (CSR) on information asymmetry had been poorly invesetigated. However, there were only a few studies about the affect of CSR on information asymmetry. The aimed of this research was to examine the affect of CSR toward information asymmetry which measured by bid ask spread.Corporate social responsibility measured by using corporate social responsibility disclosure level that assessed by using criteria guideliness of GRI. The information asymmetry was measured by using bid ask spread. This study also used control variables of volatility cash flow and profile industry. This research was carried out on go public companies in Indonesia which published sustainability report and listed in GRI’s database with a sample of 130.The results of this study showed that there was reciprocal relationship between corporate social responsibility and information asymmetry. The control variables of volatility cash flow had positive affect on information asymmetry, while industry profile had no affect on information asymmetry.
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