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Dampak pandemi Covid-19 terhadap harga saham dan aktivitas volume perdagangan (Studi kasus saham LQ-45 di Bursa Efek Indonesia) Febriyanti, Galuh Artika
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.30579

The purpose of this research to examine the impact of the Covid-19 on stock prices and trading volume activity on listed firms of Index LQ-45 on the Indonesia Stock Exchange. The first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. This research is to find out whether there are average abnormal returns and transaction volume of the stock company listed in Index LQ-45 before and after of event the first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. These data have been taken for 30 days before and 30 days after the first announcement of Covid-19 in Indonesia. The result of the paired sample test shows that there is a significant difference in the abnormal return of stock company listed in index LQ-45 between before and after the first announcement of the Covid-19 case in Indonesia. This is indicated by the significance value of 0,008 < 0,05 which the stock prices decreased after the first announcement of the Covid-19 case in Indonesia. The volume transaction also shows different significance. The transaction volume after the announcement of shares shows an increasing value.

PENCATATAN DATA TRANSAKSI KEUANGAN PADA USAHA MIKRO DAN KECIL: STUDI KASUS DI KAMPUNG ROTI SURABAYA Setiadi Alim Lim; Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Research from Dawuda and Azeko (2015) in Bolgatanga Municipality, Ghana found that 75% of small businesses do not record financial transactions and only 25% have recorded financial transactions. This study aims to examine whether 75% of micro and small enterprises such as the findings of Dawuda and Azeko (2015) do not record financial transaction data. In addition, it will also be examined whether the recording of financial transactions data according to micro and small enterprises is useful or not to measure business performance, the need to apply for credit and tax purposes. The object of research is micro and small business in Kampung Roti, Surabaya. From population of 65 micro and small enterprises in Kampung Roti, Surabaya taken 38 micro and small enterprises as sample. The results showed that 75% of micro and small enterprises did not record financial transaction data. According to 75% of micro and small enterprises recording financial transaction data does not provide benefits to measure business performance, the need to apply for credit and tax purposes. There is a relationship between the decision of micro and small enterprises to do or not to record financial transaction data with measuring business performance, the need to apply for credit and tax purposes.

PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Galuh Artika Febriyanti
Jurnal Bisnis Terapan Vol. 4 No. 2 (2020): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v4i2.2924

The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management.

Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Moderating Galuh Artika Febriyanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2598

Sustainability reporting is a report that contains company assessment practices with due regard to economic, environmental and or social impacts. Currently, sustainability reporting is not required to be reported in Indonesia. The reporting that is required is the reporting of corporate social responsibility activities which is a separate of reporting and is not included in sustainability reporting. Research on the effect of sustainability reporting on firm value has been carried out both abroad and domestically. However, it was found that there was a research gap in previous studies. This study empirically examines the relationship between sustainability reporting, economic performance, environmental performance, and social performance on firm value. This study also examines the existence of the leverage variable as a variable that moderates sustainability reporting on firm value. Using multiple regression analysis and residual test showed that sustainability reporting and social performance did not have a significant effect on firm value. Meanwhile, economic performance and environmental performance have a significant effect on firm value. In addition, the result of this study also show that leverage can mediate the relationship between the disclosure of sustainability reporting and firm value.

Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan Galuh Artika Febriyanti
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.

Penentuan Tarif Kamar pada Hotel Y Surabaya dengan Metode Activity Based Costing Yunike Helena Sukamto; Galuh Artika Febriyanti
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14107

Activity Based Costing System is an accounting method that can be used to find the total cost of activities needed to make a product. The cctivity based costing method assigns costs to each activity that goes into production, such as workers testing a product. Activity Based Costing System aims to identify activities that generate cost currency. The primary focus is on the activities performed on a particular product during its production. Thus, activity is the focal point in costing. In an activity based costing method, overhead costs are assigned to cost centers or units based on the number of activities performed in production. This tudy aims to analyze the determination of hotel room rates using the activity based costing method at Y hotel Surabaya. This type of research is qualitative research to obtain descriptive data. The result obtained are the hotel room rates carried out by Y hotel Surabaya have a greater value compared to hotel room rates using the activity based costing method.

Factors Affecting Sustainability Reporting Disclosure Galuh Artika Febriyanti
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p12

The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure. Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.

Prosedur Audit Sewa PSAK 116 Pada PT. X Poppy Yana Mia Nabila; Galuh Artika Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17794

The implementation of Financial Accounting Standards Statement (PSAK) 116, formerly known as PSAK 73, which came into effect in Indonesia on January 1, 2020, marked a significant shift in the accounting treatment of lease transactions. Unlike the previous PSAK 30, which only required recognition of finance leases on the balance sheet, PSAK 116 mandates the recognition of all lease transactions—both operating and finance leases—in financial statements. The primary goal of this standard is to enhance transparency of long-term obligations, such as lease liabilities, which were previously unrecorded. This allows stakeholders to gain a clearer picture of a company’s financial position. This study aims to analyze the audit procedures for building leases at PT X and to assess whether the company has applied PSAK 116 accurately in its financial reporting. Data were collected through interviews with senior auditors, documentation of lease contracts, and literature review. The findings show that PT X has applied PSAK 116 since 2022; however, in 2024, lease transactions were no longer recorded in accordance with the standard. The implementation of PSAK 116 significantly increased the company’s reported assets and liabilities, thereby improving the relevance and transparency of its financial statements.

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