Article Per Year (5 Year)
p-Index From 2019 - 2024
1.953
P-Index
This Author published in this journals
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

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 3   4   5   6   7 
PENGARUH STRUKTUR KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN PADA SEKTOR PERTANIAN Pannya Pannya Pannya; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.574 KB)

Abstract

Research of the influence of family ownership on firm performance in agricultural sector has not been researched yet. However, researches on the affect of family ownership on firm performance had been widely studied before. This study aimed to investigate the influence of family ownership on firm performance in companies engaged in agriculture sector. The family ownership was measured based on a 10% control limit, or the presence of family members on the board. There were three control variables used in this research, namely Good Corporate Governance (GCG), intensity rivalry and negative earning. This study was conducted on companies engaged in the agricultural sector in Indonesia from 2010 to 2015 with a sample size of 21 companies. The result of the research showed that there was no influence of family ownership on firm performance. The control variable GCG had negative affect to firm performance, intensity rivalry had positive affect to firm performance, while negative earning had negative affect to firm performance.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERSISTENSI LABA PADA SEKTOR PERTAMBANGAN Stefany Sicilia Ahliawan; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Social Responsibility (CSR) provides many benefits to various parties.Research in CSR to earnings quality needs to be followed up because theoretically companies whouse CSR, the earnings quality from the company will increase. However, researches linking CSRto earning quality were still very rare. Therefore, this study was conducted to know the influenceof Corporate Social Responsibility (CSR) to the earning persistence on mining companies listed inthe Stock Exchange Indonesia of 2010 until 2014 with 56 samples by using SPSS version 22 as ameasuring tool.This research used CSR as independent variable and earning persistence as thedependent variable, and firm size and leverage as control variables. The results of this researchhad not proved yet the affect of CSR on earning persistence of companies on basic and chemicalindustry in Indonesia. The control variables used in this research also had not proved yet theiraffect on earning persistence in mining companies in Indonesia
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR INDUSTRI METAL, PAKAN TERNAK, KERTAS, DAN KAYU YANG TERDAFTAR DI BEI 2009-2013 Olgawati Hudoyo; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.108 KB)

Abstract

The objective of this research was to identify the influence of Corporate Social Responsibility, which was  measured based on Global Reporting Initiative 3.1 on firm value, which was measured by Tobin’s Q. The sample is taken from 105 observations in metal industry, animal feed, pulp and paper, and wood companies  listed in BEI in 2009-2013. The result showed  that CSR significant influence on firm value. Whereas, the control variables of firm value and debt to equity ratio had no significant influence on firm value. While market share, had significant influence on firm value. 
Value Relevance atas Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Fidelia Fidelia Fidelia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This research objective was to know the adoption of International Financial Reporting Standard (IFRS) increased the value relevance of accounting information in Indonesia. This research was conducted at manufacturing company of basic and chemical sector listed in BEI in period of 2007-2014 with 23 sample companies in 8 year period, so the number of observation become 184.The testing process was divided into two periods that were before and after the adoption of IFRS to see the increase in  and significant of the affect of accouting information in the form of EPS and BVPS to value relevance as reflected in the stock price. The result of this study indicated that the adoption of IFRS in Indonesia in basic industry and chemical manufacturing companies increased the value relevance.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Information Asymmetry Diukur Dengan Bid Ask Spread Florensia Agatha; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.695 KB)

Abstract

This research aimed to identify the affects of Corporate Social Responsibility disclosure level towards information asymmetry measured by using bid ask spread. Disclosure level of CSR will be measured using Sustainability Reporting Index (SRI) which will be accessed based on the Global Reporting Initiatives (GRI) guidelines. This research also used 2 additional controlled variables, that were firm value measured using Tobin’s Q and firm age. The research done on firms listed on the Bursa Efek Indonesia (BEI) and disclosed sustainability reporting on GRI site, with a total of 130 observations as the regression model. The result of this research showed there was a significant negative affect of CSR disclosure level on information asymmetry. Firm value that measured by using Tobin’s Q had a significantly positive effect on information asymmetry, while firm age has no affect on information asymmetry.
PENGARUH TINGKAT PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATION ASYMMETRY DENGAN VARIABEL KONTROL DIVIDEND YIELD DAN MARKET-TO-BOOK RATIO PADA PERUSAHAAN TERBUKA DI INDONESIA Anastasia Audina Candra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.88 KB)

Abstract

This study aimed to identify and to prove the existence of a relationship between Corporate Social Responsibility (CSR) disclosure level and the decreased levels of information asymmetry measured by using level of disclosure of CSR (TCSR). CSR disclosure level was measured by using the Sustainability Report that valued by the criteria of the GRI guideliness. The asymmetry of information that occured between company’s managers and investors measured by using the bid-ask spread. This study used control variables of the dividend yield and market-to-book ratio. This research was carried out on public companies inIndonesiawhich published sustainability report and listed in the GRI database with a sample of 111 observations. The results showed that there was a positive and significant affect of CSR disclosure level on information asymmetry. The results also showed that the dividend yield affected the bid-ask spread positively, while the market-to-book ratio had not affected the bid-ask spread.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi Pada Perusahaan Sektor Pertambangan dan Barang Konsumsi Di Indonesia dengan Variabel Kontrol Firm Size dan Analyst Following Crystalita Crystalita Crystalita; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.751 KB)

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 information asymmetry. The aim of this research was to examine the affect of CSR disclosure level towards information asymmetry, which measured by bid-ask spread in mining and consumption industries firm listed in Indonesia Stock Exchange (IDX). The CSR disclosure level was measured by using GRI Index 3.1, whereas information asymmetry was measured by using bid-ask spread. There were two control variables used in this research: firm size and analyst following. This study was conducted on mining and consumption industries firms in Indonesia in the period of 2008 to 2015 with a total sample of 191 firm years. The results of this research indicated that corporate social responsibility disclosure level had negative affect on information asymmetry. The control variables of firm size and analyst following also had negative affect on information asymmetry.
KINERJA SOSIAL DAN KINERJA KEUANGAN YANG DIUKUR MENGGUNAKAN ROA Elisabeth Kartika Y.W; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to know whether there was reciprocal relationship about corporate social performance and corporate financial performance. Corporate social performance in this study was measured by the Sustainability Reporting Index based on the criteria of GRI version 3.1. Coporate financial performance in this study was measured by Return on Asset (ROA). This study also used firm size and leverage as control variabels. This study used sample of 30 companies listed in IDX and at least had one published sustainability report during the period of 2008-2014. The result of this study found that threre was not reciprocal relationship between corporate social performance and corporate financial performance. But firm size and leverage have negative relationship to corporate social performance and corporate financial performance.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Persistensi Laba Pada Perusahaan Sub Sektor Advertising Printing Media, Hotel, Restoran, Pariwisata, Jasa Komputer, dan Perdagangan Lainnya Anastasya Debbie Aliantho; Juniarti Juniarti
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research about the affect of Corporate Social Responsibility (CSR) with earnigs persistence are still very rare. Among them were Belkaoui (2004), Salewski (2004), Laksmana dan Yang (2009), Muttakin et al., (2015). These studies had not been done on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. The aim of this study was to examine the affect of CSR on earning persistence on Sub Sector Company Advertising Printing Media, Hotel, Restaurant, Tourism, Computer Services, and Other Trade. Sample for this study start form 2010 until 2014 with 17 companies by using control variables firm size and leverage. The data in this study were processed by using SPSS version 22. This study succeeded to prove the positive effect of CSR to earning persistence, but this study also have not found a significant relationship between firm size and leverage with earnings persistence.
Pengaruh Tingkat Pengungkapan Corporate Social Responsibility Terhadap Asimetri Informasi pada Sektor Pertambangan dan Barang Konsumsi dengan Variabel Kontrol Firm Value dan Managerial Ownership Stephanie Loyanaputra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.28 KB)

Abstract

This study aims to identify and to prove the influence of CSR disclosure on information asymmetry. CSR disclosure level measured by using the criteria of the GRI 3.1 guidelines. The asymmetry of information used in this study using the bid-ask spread. This study used control variable of firm value and managerial ownership. The research was conducted on companies listed in the Stock Exchange which have complete annual report and data on bid-ask during the period of 2008-2015. The total sample was 267 observations. The results showed that the level of CSR disclosure could reduce information asymmetry. In addition the results also showed that firm value had significant negative affect or could reduce information asymmetry, while managerial ownership had no significant positive affect or could not reduce 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