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All Journal AFRE Accounting Financial Review JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Muara Ilmu Ekonomi dan Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt)
Jaunanda, Meiliana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PREDIKSI FRAUD PADA LAPORAN KEUANGAN DENGAN FRAUD DIAMOND MENGGUNAKAN BENISH M-MODEL Jaunanda, Meiliana; Agoes, Sukrisno
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 2 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i2.3400

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability dapat mengukur fraud diamond, baik secara parsial maupun secara simultan. Metode pengujian yang digunakan dalam penelitian ini adalah regresi linier. Subjek dari penelitian adalah perusahaan manufaktur yang termasuk dalam sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Data yang digunakan dalam penelitian ini adalah data sekunder seperti laporan keuangan. Hasil dari penelitian ini adalah (1) financial stability yang diproksikan dengan Agrow secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (2) rationalization yang diproksikan dengan TATA secara parsial memiliki pengaruh signifikan terhadap fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization dan capability secara simultan memiliki pengaruh yang signifikan terhadap return saham. The objective of this research is to examine the effect of financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability both partially and simultaneously towards  fraud diamond, The testing method used in this research is linear regression. The subject of this study are manufacturing companies which were listed in Bursa Efek Indonesia in the period 2014-2016. The samples are 31 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements. The results of this study are  (1) financial stability is proxied by Agrow partially have a significant effect towards fraudulent financial statement. (2) rationalization is proxied by TATA partially have a significant effect towards fraudulent financial statement. (3) financial stability, external pressure, nature of industry, ineffective monitoring, rationalization and capability simultaneously have a significant effect towards fraudulent financial statement
PERCEIVED RISK AND INTENTION TO PURCHASE FROM OVERSEAS SELLERS IN SHOPEE: JABODETABEK CONSUMER PERSPECTIVE Silaban, Daniel; Jaunanda, Meiliana; Ferdinand, Ferry
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 2 (2020): JMBI UNSRAT Volume 7 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i2.30268

Abstract

Abstract. This study aims to examine the effect of financial risk on purchase intention; effect of product risk on purchase intention; effect of security risk on purchase intention; effect of time risk on purchase intention; effect of delivery risk on purchase intention; and effect of psychology risk on purchase intention. The target population Shopee users who have shown intention to conduct online shopping from foreign sellers. The sampling technique used was purposive sampling. The data was collected through questionnaire and analyzed using Partial Least Squares - Structural Equation (PLS-SEM) approach using SmartPLS program. The results showed that financial risk, product risk, delivery risk and psychological risk have significant impact toward purchase intention. The results also showed that security risk and time risk have no significant impact toward purchase intention. Keywords: Financial risk, product risk, security risk, time risk, delivery risk, psychology risk, purchase intention 
PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED DAN FINANCIAL DISTRESS TERHADAP VOLATILITAS STOCK RETURN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Jaunanda, Meiliana; Sembel, Roy; Hulu, Edison; Ugut, Gracia Shinta S.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.36737

Abstract

Abstract. This study was conducted to effect of economic value added, market value added, altman zscore, and corporate social responsibility on volatility Stock Return. Samples were taken from companies that conducted an Initial Public Offering on the Indonesia Stock Exchange from 2018 to 2020 using a purposive sampling method, thus obtaining sample data of 71 companies. Data will be tested using data panel eviews10 program. The results of this study indicate that (1) Economic Value Added have negative effect and no significant effect on Stock Return , (2) Market Value Added have negative effect and no significant effect on Stock Return, (3) Altman Zscore have negative  effect and significant effect on Stock Return, (4) Corporate Social Resposibility have negative  effect and significant effect on Stock Return, (5) Corporate Social Resposibility have memoderate economic value added on Stock Return , (6) Corporate Social Resposibility have memoderate market value added on Stock ReturnAbstrak. Penelitian ini menguji pengaruh economic value added, market value added, altman zscore, dan corporate social responsibility terhadap volatilitas likuiditas saham. Sampel diambil dari perusahaan yang melakukan Initial Public Offering di Bursa Efek Indonesia dari tahun 2018 sampai dengan tahun 2020 dengan menggunakan metode purposive sampling, sehingga diperoleh data sampel sebanyak 71 perusahaan. Data akan diuji menggunakan program data panel eviews10. Hasil penelitian ini menunjukkan bahwa (1)Economic Value Added berpengaruh negatif dan tidak signifikan terhadap likuiditas saham, (2)Market Value Added berpengaruh negatif dan tidak signifikan terhadap likuiditas saham, (3)Altman Zscore berpengaruh negatif dan berpengaruh signifikan terhadap likuiditas saham, (4)Corporate Social Resposibility berpengaruh negatif dan signifikan terhadap likuiditas saham, (5)Corporate Social Resposibility dapat memoderasi economic value added terhadap likuiditas saham, (6) Corporate Social Resposibility dapat memoderasi market value added terhadap likuiditas saham
The Influence of Financial Performance and Underwriter Reputation on Annual Return Jaunanda, Meiliana; Angelia, Frieska
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1112.91-101

Abstract

This study examines the effect of profitability, liquidity, financial leverage, and the underwriter's reputation on the underpricing of Initial Public Offering (IPO) shares. Samples were taken from companies that conducted an IPO on the Indonesia Stock Exchange from 2018 to 2021 using a purposive sampling method, resulting in sample data from 62 companies. Data on underpricing were measured using initial return, profitability was measured by return on equity (ROE), liquidity was measured using the current ratio (CR), financial leverage was measured using the debt-to-equity ratio (DER), and underwriter's reputation was measured using the top 10 in terms of the 20 most active brokerage houses monthly in total trading frequency during the study period. The results of this study indicate that profitability (ROE) and underwriter reputation (RU) have a negative and significant effect on underpricing, while liquidity (CR) and financial leverage (DER) have a negative and insignificant effect on underpricing.
The Influence of Institutional Ownership and the Proportion of the Independent Board of Commissioners on Tax Avoidance with Moderation Size for the 2019–2021 Period Safira, Dea Natalia; Jaunanda, Meiliana
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This study discuss the effect of Institutional Ownership and Proportion of Independent Commissioners by using size as the moderating variable. The Independent variables in this study are Institutional Ownership and The Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sales, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019-2021. The result of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between Proportion of Independence Commissioners on Tax Avoidance (4).
Stock Value Analysis Using Absolute Valuation and Relative Valuation Approaches Jaunanda, Meiliana
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The world of investment in Indonesia has been growing from year to year. This can be seen from the IHSG, which has been rising every year, accompanied by the improving economic growth in various sectors. One of the sectors that plays an important role in the development of the country is the manufacturing sector. The manufacturing sector has a high capitalization value and is quite dominant in Indonesia and abroad. This has attracted the attention of investors to invest their capital. However, before buying and selling a stock, investors first analyze whether the stock they are investing in is overvalued, fairvalued, or undervalued. This study uses the absolute and relative valuation technique to assess stocks using the proxies of Price book value (PBV) and Price earning ratio (PER) and determine whether the stock is overvalued, fairvalued, or undervalued. Sampling was done on manufacturing companies that have consistently distributed dividends during the period 2017-2021. The results of the study are that the shares that were undervalued were CLPI and INDS. In 2018, the shares that were undervalued were CLPI, TOTO, and WTON. In 2019, the shares that are undervalued are ALDO, CLPI, TSPC, and WTON. In 2020, the shares that are undervalued are CLPI, INDF, and TOTO and in 2020, the shares that are undervalued are CLPI, INDF, INDS, and TSPC and only CLPI, INDS shares from 2017–2021 are in an undervalued position and WTON shares in 2021.
THE IMPACT OF CSR TOWARDS FIRM VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE (Empirical Study of Companies Listed in LQ45 of IDX for the period 2017-2019) Jaunanda, Meiliana; Jonathan, Bryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research was conducted to (1) Analyze the impact of CSR towards Return on Assets; (2) Analyze the impact of CSR towards Price-to-Book Value; (3) Analyze the impact of Return on Assets to Price-to-Book Value; (4) Analyze the impact of CSR towards Price-to-Book Value with Return on Assets as intervening variable. The independent variable CSR is divided into 6 categories which include CSR Economy, CSR Environment, CSR Employee Practices, CSR Human Resources, CSR Community, and CSR Product Responsibility. The populations in this study are the companies in the LQ45 Index listed on the Indonesian Stock Exchange between 2019-2021. Purposive sampling was used with a total sample of 31 companies which have published financial reports and sustainability reports in all years of 2019-2021. Data were analyzed using multiple linear regression method. The results showed that (1) CSR Employee Practices has a negative significant impact on Return on Assets, and CSR Product Responsibility has positive significant impact on Return on Assets; (2) CSR Employee Practices has a negative significant impact on Price-to-Book Value, CSR Human Rights has a positive significant impact on Price-to-Book Value, and CSR Product Responsibility has positive significant impact on Price-to-Book Value; (3) Return on Assets have a positive and significant impact towards Price-to-Book Value; (4) CSR Product Responsibility has positive significant impact on Price-to-Book Value, Return on Assets have a positive significant impact towards Price-to-Book Value.
Bonus Mechanisms, Profitability, and Intangible Assets on Transfer Pricing Decisions in ASEAN 5 Jaunanda, Meiliana; Allan, Hellen
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12772

Abstract

This study aims to examine the effect of bonus schemes or commonly known as bonus mechanism, the concept of company’s profitability described by Return on Asset (ROA) and company’s intangible assets on transfer pricing decisions conducted by using multiple regression analysis. The sample of this study is consistently consist 56 companies with the observation period from 2019 to 2022 collected from consumer sector companies in the ASEAN-5 region. The results of the study is bonus mechanism and intangible assets positively have a significant influence with transfer pricing intensity. The bonus mechanism is able to motivate decision making related to transfer pricing and the difficulty of measuring the right measurement for intangible assets’ value become a loophole in making the decision of transfer pricing, but there is no influence on profitability described by the Return on Asset (ROA) ratio high profits cause company to pay large tax obligations to also have to be paid as part of the consequences of political costs.DOI: https://doi.org/10.26905/afr.v7i2.12772
The Impact of Covid-19 Pandemic Towards Stock Return in Indonesia : (Empirical Study On Companies Listed In IDX During Period Of 2019–2020) Jaunanda, Meiliana; Gabrielle Angelica Beatrice Inzen
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was conducted to analyze the impact of Return on Asset (ROA), Market Capitalization, COVID-19 Pandemic, and Stock Sector towards Stock Return in Indonesia. The independent variables used in this study are Return on Asset (ROA), Market Capitalization, Daily Increase of COVID-19 Total Confirmed Cases, and Stock Sector as a dummy variable. The control variables used in this study are Debt-to-Equity Ratio (DER) and Company Size. The dependent variable used in this study is Stock Return. The population of this study is the companies that are listed in Indonesia Stock Exchange (IDX) during 2019 and 2020. A total of 776 samples are collected based on the purposive sampling method used in this study. The results showed that: (1) Return on Asset (ROA) has a significant positive impact towards stock return; (2) Market Capitalization has a significant positive impact towards stock return; (3) Daily Increase of COVID-19 Total Confirmed Cases has a significant negative impact towards stock return; and (4) Stock Sector has an insignificant negative impact towards stock return.
The Influence of Institutional Ownership and the Proportion of the Independent Board of Commissioners on Tax Avoidance with Moderation Size for the 2019-2021 Period Safira, Dea Natalia; Jaunanda, Meiliana
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This study discuss the effect of Institutional Ownership and Proportion of Independent Commissioners by using size as the moderating variable. The Independent variables in this study are Institutional Ownership and The Proportion of Independent Commissioners, the moderating variable is Size or company size, and the control variables are Gross Profit Margin, Return on Sales, and Debt-to-Equity Ratio. This study uses secondary data from manufacturing companies listed on the IDX for the period 2019-2021. The result of this study prove that Institutional Ownership has a negative and significant effect on Tax Avoidance (1), the proportion of the Board of Commissioners has a significant positive effect on Tax Avoidance (2), Size strengthens the relationship between Institutional Ownership and Tax Avoidance (3), Size weakens the relationship between Proportion of Independence Commissioners on Tax Avoidance (4).
Co-Authors Agoes, Sukrisno Allan, Hellen Angelia, Frieska Cunny, Ivana Ferdinand, Ferry Gabrielle Angelica Beatrice Inzen Gracia S Ugut Hulu, Edison Jonathan, Bryan Putri, Clementinne Nathasya Roy Sembel Safira, Dea Natalia Silaban, Daniel