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All Journal Jurnal Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Paradigma Akuntansi Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies International Journal of Application on Economics and Business Jurnal Serina Abdimas
Yuniarwati, Yuniarwati
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Journal : jurnal akuntansi

 1 
Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati; Aritonang, Lerbin R
Jurnal Akuntansi Vol 15, No 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

Abstract

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement
KETERKAITAN KESEHATAN SPIRITUAL (SPIRITUAL WELL-BEING) DAN ORIENTASI KEPUTUSAN ETIS (ETHICAL ORIENTATION OF DECISION MAKING) (Studi Empiris terhadap Para Pembuat Keputusan di Indonesia Tahun 2016) Ardana, I Cenik; D, Elizabeth Sugiarto; Yuniarwati, Yuniarwati
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.233 KB) | DOI: 10.24912/ja.v21i1.136

Abstract

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth’s ethical orientation of decision-making (EDM) construct (1980), and (3) to examine the correlation of Fisher’s SWB variables with Forsyth’s EDM variables (1980). Testing instruments or measurement models  uses confirmatory factor analysis and Cronbach Alpha's reliability and testing correlation uses Perlson's correlation. The data is processed with SPSS version 22. The results of this study showed that: (1) the measurment model of Fisher’s  SWB construct is valid and reliable; (2) the measurment model of Forsyth’s EDM construct is also valid and reliable. It is also concluded that there is a positive and significant correlation between ideal spiritual well-being (ISWB) construct, either in whole (ISWB) and each dimension (ICSWB, IPSWB, ITSWB, IESWB) with ideal ethical orientation of decision-making (IEDM). There is also a positive and significant relationship between lived spiritual well-being (LSWB) construct as a whole with  relative ethical orientation of decision-making (REDM). In testing the correlation of each dimension of LSWB construct (LCSWB, LPSWB, LTSWB, LESWB) with  REDM construct, despite all the dimensions of LSWB shows positive correlations  with REDM, but the level of significance of the association varies.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
Co-Authors Al Haqi, Muhammad Abyan Aprilin, Natashia Vania Ardana, I Cenik Aritonang, Lerbin R Breeman, Andrew Van Dewi Amalia Dharmawan, Adrian Hartanto Dra. Nurainun M.M.,Ak Bangun Elaine Limawan Elizabeth Sugiarto Dermawan Erin, Erin Halim, Angela Kumala Ratu, Intan Linda Santioso Nathanael , Joshua Pangkal Utama, Didik Purnamasari, Melinda Salim, Thomas Sanjaya, Caroline Christie Siswanto, Halim Putera Sofia Prima Dewi Soros, George Sumantri, Dilla Rania Putri Urbanus Ura Weruin, Urbanus Ura Utama, Louis Wieleycia Terence Winoto, Cliff Oliver Yahya, Noel Krisnandar Yusiana, Emilia