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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 Information Asymmetry dengan Variabel Kontrol Likuiditas dan Kepemilikan Institusional Hans William Santoso; 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 on financial performance had been studied before. However, there were only a few studies about the affect of Corporate Social Responsiblity on Information Asymmetry.This study aims to identify and prove the effect of Corporate Social Responsiblity disclosure to Information Asymmetry.          The Disclosure of Corporate Social Responsbility of company measured using Level Disclosure of Corporate Social Responsiblity that assessed using the criteria of the GRI. Information Asymmetry measured using Bid-ask spread. This research also used control variables that are Liquidity and Institutional Ownership. This research was carried out on public company in Indonesia which publishes sustainability report with sample of 131 observations.          The results showed that there was a significant positive correlation between the disclosure of Corporate Social Responsibility with Information Asymmetry which is measured using bid-ask spread. The results also showed that Liquidity had negative correlation with Information Asymmetry which is measured using bid-ask spread and Institutional Ownership did not affect Information Asymmetry which is measured using bid-ask spread. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Property, Real Estate dan Konstruksi Bangunan Evelina Kurniawan; 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 examine and to prove the influence of family ownership structure on company performance. The family ownership structure measured by using family members who sit managerial or have a 10% stock. Firm performance used in this research measured by using ROA. This research used control variables of GCG score and sales growth. The research was quantitative research and the data used were secondary data in the form of annual report. The sample used in this study was 185 observations in the sector of property, real estate and building construction companies listed in Indonesia Stock Exchange from 2010-2015. The data analysis method used was Software Statistic for Social Science (SPSS) version 24 to know the relationship between the two variables. The result of research showed that family ownership structure had positive affect to company performance, gcg score had positive affect to company performance, while sales growth had positive affect to company performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON NILAI PERUSAHAAN PADA SUBSEKTOR SEMEN, KERAMIK, PLASTIK, DAN KIMIA Devina Mustikarina Natanagara; 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 was to know whether there was significant affects of corporate social responsibility disclosure which was measured by using the global reporting initiative 3.1 towards the firm value which was measured by using the Tobin’s Q. The sample used in this study were 120 observations in subsectors of chemical, cement, ceramic, and plastic industry during the period of 2009-2013. The results of this study showed that Corporate Social Responsibility significantly affect the firm value. Market share as control variable had positive influence on firm value. While the Debt to Equity Ratio control variable had no affect on firm value and firm size control variable had negative influence on firm value.
VALUE RELEVANCE ATAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH IFRS PADA SEKTOR PERTAMBANGAN DI INDONESIA Vivian Jacob; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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The research objective was to examine the increase of value relevance of accounting information after International Financial Reporting Standards (IFRS) adoption in Indonesia. This Study used data from the mining sector listed in the Indonesia Stock Exchange (IDX) of the year 2007 to 2014. This Study used data from 13 companies mining for 8 years so that total number of observations in this study was 103. This study compared the circumstances prior to the adoption of IFRS compared with after the adoption of the IFRS using Stata application. In measuring the increase in value relevance, this research used variable EPS and BVPS in affecting the change in stock price. The best regression model in this study was model of fixed Effect both in the period before and after the adoption of the IFRS. This research showed that the value of EPS and BVPS were not significant in affecting changes in stock price. The result of this study showed that there was no increase in value relevance of accounting information in the mining sector.
Pengaruh Corporate Social Responsibility (CSR) terhadap Persistensi Laba pada Perusahaan sektor Infrastruktur, Utilitas, dan Transportasi Stephen Hadi Wibowo; 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 know the affect of Corporate Social Responsibility (CSR) to the persistence of earnings at companies in the infrastructure sector, utilities and transport. CSR activities have a positive impact on earnings persistence. Previous studies on the effect of CSR on the persistence of earnings were still very small and the results of previous studies also were inconsistent.This study used a sample from 2010 until 2014 on 76 companies in the infrastructure sector, utilities and transport. Processing and analysing of data in this study used SPSS version 22. The sample selection used purposive sampling method. This study also used firm size and leverage as variable controls. Results from this study could not show that CSR had an affect on earnings persistence. But firm size variable had an affect on earnings persistence
PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL FIRM SIZE DAN EARNING QUALITY PADA PERUSAHAAN TERBUKA DI INDONESIA Devina Andriani Tandiono; 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 examine and to prove the affect of corporate social responsibility disclosure level on information asymmetry. Corporate social responsibility disclosure was measured by Corporate Social Responsibility Disclosure Level that valued by GRI criteria. Information asymmetry measured by bid-ask spread. This research used firm size and earning quality as control variables. This research was carried out on public companies in Indonesia which published sustainability report with a sample of 104 observations. The result showed that there was a positive significant correlation of corporate social responsibility disclosure on bid-ask spread. The result also showed that firm size had no affect on bid-ask spread, while the earning quality had negative significant correlation on bid-ask spread.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP RESPON INVESTOR DALAM SEKTOR PERTANIAN Monica Oktavia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Research to identify the affect of Corporate Social Responsibility (CSR) to investor response had been done many times, but the results were inconsistent. The objective of this research was to identify the affect of CSR to investor response in the agricultural sector company.The CSR was measured by using indicators of the Global Reporting Index (GRI) and the response of investors was measured by  using the Cumulative Abnormal Return (CAR). Meanwhile this study used Return On Asset (ROA), firm size, Debt to Equity Ratio (DER), and market share as control variables. The samples used in this research  were 60 firm years in the agriculture sector that were listed in Indonesia Stock Exchange in the period of 2008-2012.The results showed that CSR had no significant effect on CAR. As control variables, ROA and market share had significant positive effect on CAR. Firm size no significant negative effect on CAR. While DER no significant positive effect on CAR.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PERSISTENSI LABA PADA SEKTOR ANEKA INDUSTRI SUB SEKTOR ALAS KAKI, TEKSTIL DAN GARMENT DI INDONESIA Finy Amelia; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The influence of CSR on the financial performance that are periodically such as ROA, ROE and ROS had been done before. However, research on the influence of CSR to the persistence of earnings that had been made were still very few in previous studies that were Riahi and Belkaoui (2004), Lakshman and Yang (2009), and had never been done in the Indonesian company in the miscellaneous industry sub sector of footwear, textile and garment. The research objectives was to determine whether CSR affected the persistence of earnings in companies engaged in various sectors of industry sub-sectors footwear, textile and garment.This research was conducted on Indonesian various industry companies in the sub sectors of footwear, textile and garment. CSR was measured based on the GRI reporting criteria version 3.1. Meanwhile, earnings persistence measured by using the slope of the earnings per share. This study used several control variables: the operating cycle, sales volatility, volatility of cash flows, and the proportion of negative earnings. The data processing sample of 64 observations used multiple linear regression method with SPSS. The results of the study had not managed to show the significant influence of CSR to earnings persistence. The studies also had not found a significant relationship between the volatility of cash flows, the proportion of negative earnings with earnings persistence. However, the operating cycle and sales volatilitas had significant affect on earnings persistence.
Pengaruh Struktur Kepemilikan Keluarga terhadap Kinerja Perusahaan pada Sektor Industri Dasar dan Kimia Carolina Limantoro; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 Theoretically firm performance of family ownership structures has many advantages, however there was inconsistency in previous research results on the affect of family ownership structures on firm performance. This study aimed to prove the affect of family ownership structure on firm performance. Family ownership structure is measured by using a minimum shareholding of 10% or a family member has a position in the firm managerial. Firm performance were measured by Return on Assets (ROA). The control variables used Good Corporate Governance (GCG) and Leverage. The sample in research conducted on basic industry and chemicals sectors consisted of 56 go public firms and listed in Indonesia Stock Exchange (BEI) in period 2010-2015 with a sample of 280 observations. The results showed that family ownership structure had significant positive affect on firm performance. While the GCG had significant negative affect on firm performance, and leverage had significant negative affect to firm performance.
Hubungan Timbal Balik antara Kinerja Sosial Perusahaan dan Kinerja Keuangan Perusahaan yang Diukur Menggunakan Earning Per Share Jessica Kartika Halim; 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 prove the reciprocal relationship between corporate social performance and corporate financial performance. This research was carried out on go public companies listed in Indonesia Stock Exchange which published sustainability report and listed in GRI’s database with a sample of 80 observations for model 1 and 98 observations for model 2. Corporate social performance measured by using Sustainability Reporting Index that was assessed by the Global Reporting Initiative (GRI) Index 3.1, whereas the corporate financial performance was measured by using Earning Per Share. The control variables used in this study were leverage and firm size. The results of this study showed that there was no reciprocal relationship between corporate social performance and corporate financial performance. The existency of Undang-Undang No. 40, 2007 indicates that CSR is no longer voluntary, but is an obligation of the company. Therefore, the company's motivation in disclosing CSR solely because of regulations imposed by the government. The results also showed that leverage had negative affect on corporate social performance and corporate financial performance, while firm size had positive affect on corporate financial performance and had not affect on corporate social 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