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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal ULTIMA Accounting The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi
Retno Yuni Nur Susilowati
Universitas Lampung
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PENGARUHCORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELAPADALIKUIDITAS SAHAM:STUDI EMPIRIS DI BEI Susilowati, Retno Yuni Nur
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 10, No 1 (2011)
Publisher : Universitas Jember

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Abstract

This research aims to get empirical evidences that there is influence of both corporate governance practices and voluntary disclosure on the firms’ stock liquidity. Samples used in this research are nonfinancial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (corporate governance perception index) surveys in the periods 2003-2008 performed by IICG (the Indonesian Institute for Corporate Governance). The hypotheses are tested by using multiple regression analysis. The results indicate that corporate governance and voluntary disclosure have positive effects on stock liquidity. It means the better the corporate governance and voluntary disclosure practices, the higher the stock liquidity is. This matter generates conclusion that investors notice corporate governance and voluntary disclosure practices conducted by companies. Keywords: corporate governance, voluntary disclosure, stock liquidity
PENGARUHCORPORATE GOVERNANCE DAN PENGUNGKAPAN SUKARELAPADALIKUIDITAS SAHAM:STUDI EMPIRIS DI BEI Retno Yuni Nur Susilowati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 10 No 1 (2011)
Publisher : Universitas Jember

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Abstract

This research aims to get empirical evidences that there is influence of both corporate governance practices and voluntary disclosure on the firms’ stock liquidity. Samples used in this research are nonfinancial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (corporate governance perception index) surveys in the periods 2003-2008 performed by IICG (the Indonesian Institute for Corporate Governance). The hypotheses are tested by using multiple regression analysis. The results indicate that corporate governance and voluntary disclosure have positive effects on stock liquidity. It means the better the corporate governance and voluntary disclosure practices, the higher the stock liquidity is. This matter generates conclusion that investors notice corporate governance and voluntary disclosure practices conducted by companies. Keywords: corporate governance, voluntary disclosure, stock liquidity
KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN Slamet Sugiri; Retno Yuni Nur Susilowati
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.449 KB) | DOI: 10.23960/jak.v26i2.274

Abstract

The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.
The Effect of Earnings Management on the Relationship between Corporate Governance and Stock Liquidity: An Empirical Study in IDX RETNO YUNI NUR SUSILOWATI
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.224

Abstract

The purpose of this study is to examine whether corporate governance practices influence firms' stock liquidity, and if they do, whether such relationship is mediated by earnings management practices. Corporate governance practices will be able to influence the level of stock liquidity effectively only if corporate governance practices can curb the practices of earnings management. The data were obtained from non-financial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (Corporate Governance Perception Index) surveys by IICG (Indonesian Institute for Corporate Governance) in 2003-2007. Three steps regression analysis are employed as suggested by Baron and Kenny (1986). The results indicate that corporate governance has a positive effect on stock liquidity and that relationship is partially mediated by earnings management. Further analysis reveals that, the greater the earnings management practices, the higher the stock liquidity. This matter generates notion that investors do not realize the existence of earnings management practices conducted by companies.
Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan Fitriyani Fitriyani; Fitra Dharma; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1436.373 KB) | DOI: 10.23960/efebe.v1i4.52

Abstract

Mechanism of corporate governance, independent commissioners and institutional ownership with intellectual capital as independent variables in this study examines positive influence on firm value. Using a research sample of cyclical sector companies on the IDX in 2017-2020 with a total of 352 data observations. The test instrument is multiple linear regression analysis processed using the SPSS 26 application. The results found that independent commissioners have a negative effect on firm value, institutional ownership has an effect on firm value and intellectual capital has a negative effect on firm value in cyclical sector companies on the IDX in 2017- 2020.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Salma Indrianti; Rindu Rika Gamayuni; Retno Yuni Nur Susilowati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract— The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
Pengembangan Potensi Ibu Rumah Tangga Berbasis Kewirausahaan Ecoprint dalam Upaya Peningkatan Ekonomi Keluarga Retno Yuni Nur Susilowati; Usep Syaipudin; Neny Desriani; Yuztitya Asmaranti; Ninuk Dewi Kesumaningrum; Chara Pratami Tidespania Tubarad
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.1441

Abstract

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.
FAKTOR-FAKTOR INSTITUSIONAL YANG BERPENGARUH PADA NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN STARTUP DI NEGARA-NEGARA ASEAN Retno Yuni Nur Susilowati; Liza Alvia; Neny Desriani
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1950

Abstract

This research is motivated by the phenomenon of many start-up companies developing in ASEAN countries. This research aims to examine what factors can guarantee the success of startup companies, as assessed by financial performance and firm value. This research includes the variables of investor protection and capital market development as factors that influence the financial performance and firm value of startup companies in ASEAN countries. The data used is startup companies in ASEAN, namely Singapore, Indonesia, and Malaysia. The research data is in the form of financial reports of these companies for the last 5 years (2017-2021). The dependent variables in this research are financial performance (measured by return on invested capital and return on equity) and firm value as measured by Tobin's Q. The results of hypothesis testing show that statistically H1a is supported, meaning that investor protection in a country has a positive effect on the financial performance of startup companies. , whether measured by ROIC or ROE. Next, statistically H1b is supported, meaning that investor protection at the country level has a positive effect on the value of startup companies, as measured by Tobin's Q. Hypothesis testing also shows that statistically H2a is not supported, meaning that the development of a country's capital market has no effect on the company's financial performance. startups. Finally, the test shows that statistically H2b is not supported because capital market developments affect firm value in the opposite direction.
Co-Authors Chara Pratami Tidespania Tubarad Dharma, Fitra Fitriyani Fitriyani Liza Alvia Neny Desriani Ninuk Dewi Kesumaningrum rindu rika gamayuni Salma Indrianti Slamet Sugiri Usep Syaipudin Yuztitya Asmaranti