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All Journal Business Accounting Review Jurnal Terapan Abdimas Promotif: Jurnal Kesehatan Masyarakat JURNAL PENDIDIKAN TAMBUSAI Majalah Sainstekes Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Agrium Jurnal STEI Ekonomi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan PROGRESIF Makara Journal of Science La Ogi : English Language Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Riset Manajemen dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Current Biomedicine
Juniarti Juniarti
Universitas Kristen Petra
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Business Accounting Review

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Pengaruh Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik; 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 find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
Value Relevance dari Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Listiyani Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The application of IFRS as the main standard for the preparation of financial statements has been required in various countries around the world. Harmonization of international accounting standards brings various changes to performance and accounting information of the company. Therefore, companies need to pay attention to the benefits and usefulness of mandatory application of IFRS standards. This study intended to know the impact of IFRS implementation on the value relevance of accounting information. In addition, this study also intended to know the affect of accounting information on investor response as reflected by stock price movements.                   Data processing method was done by comparing pre and post IFRS by using descriptive statistical analysis, while data analysis method by using panel data regression analysis with STATA statistical software and hypothesis test was derived from financial report data obtained from yahoo finance company. The result of the study found that the application of IFRS in the property, real estate, and building sectors significantly influenced the increase of value relevance of accounting information in the form of EPS and BVPS.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia; 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 aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
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