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Yenni Carolina
Universitas Kristen Maranatha
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Navigating Financial Integrity: Gender Diversity in Boards as a Moderator in Indonesia’s Digital Economy Alexander, Ferdinand Morin; Carolina, Yenni
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.72720

Abstract

The rapid growth of Indonesia's digital economy has highlighted the need for transparent and accountable financial practices. This study examines the factors influencing earnings management practices in technology sector companies in Indonesia, focusing on top management compensation and audit quality, with gender diversity as a moderating variable. Using a quantitative descriptive approach, data from 16 tech companies over the period 2018-2023 were analyzed through panel regression. The findings indicate that top management compensation significantly affects earnings management practices, while audit quality shows a significant but positive impact, and gender diversity does not show a significant moderating effect. The results suggest that adequate compensation structures are essential for reducing earnings management practices, highlighting the need for improved audit standards and further exploration of gender diversity's role in corporate governance
Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle Yenni Carolina; Sigit Munandar; Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2349

Abstract

This study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distres
BUDGET GAMING, SUPERIOR TRUST AND BUDGET EMPHASIS: THE MODERATING EFFECT OF PERSONALITY (Evidence from Retail Company in Indonesia) Carolina, Yenni; Rapina, R; Amazia, Naftaly Patria; Tanuwinata, Vincent
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19332

Abstract

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.
Suatu Tinjauan Mengenai Penerapan Target Costing Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.284

Abstract

Blocher, Chen, Lin, dan Cokins (2005) di dalam buku manajemen biaya mengilustrasikan perusahaan Toyota yang telah berhasil menjadikan Camry dan Corolla sebagai mobil-mobil yang mendapatkan penjualan tertinggi di dunia. Toyota merupakan pabrik mobil yang tersukses di duniakarena perusahaan ini secara konsisten memproduksi mobil dengan kualitas tinggi dengan features yang menarik disertai harga yang kompetitif. Target costing, sebuah metode yang digunakan Toyota sejak tahun 1960-an, dimana metode ini digunakan untuk mencapai produksi yang berkualitas tinggi dengan features yang menarik dan harga yang kompetitif. Target costing merupakan pendekatan desain dimana manajemen biaya memegang peranan penting. Dengan menggunakan target costing, perusahaan mendesain produk untuk mencapai keuntungan yang diharapkan serta memuaskan harapan konsumen terhadap kualitas dan features produk. Keseimbangan biaya, feature dan kualitas melalui tahap-tahap desain, produksi, penjualan, dan service mobil,tetapi pengaruh yang terbesar terdapat pada tahap desain. Pada saat alternatif-alternatif desain diseleksi dan dipilih, Toyota mempunyai flexibility yang maksimum untuk memilih opsi yang dapat mempengaruhi produksi dan seluruh biaya produk lainnya seperti pelayanan konsumen dan jaminan produk.Kata kunci: target casting, kaizen casting
Pengaruh Penerapan Total Quality Management (TQM) dan Komitmen Organisasi terhadap Kinerja Perusahaan dengan Budaya Organisasi Sebagai Variabel Moderasi (Survei padaPerusahaan Manufaktur di Jawa Barat yang Listing di BEI) Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.349

Abstract

This research aims to analyze the effect of TQM implementation and commitment organization toward company performance and the effect of organization culture as moderating variable toward the relationship among TQM implementation, commitment organization and company performance. This research is conducted by explanatory survey to all 32 manufacture companies in West Java which have listed at Indonesia Stock Exchange and have positive value of Return on Assets. The data collection used the questioner as a research instrument and supported by the interview and documentation. The Rank Spearman and Split Half Spearman – Brown were used to test the validity and reliability of the data. The data analysis of hypothesis testing is used the Simple Regression Analysis and Moderated Regression Analysis (MRA). The result indicates that TQM implementation and commitment organization have influenced the company performance. Organization culture which is moderating variable has influenced toward the relationship among TQM implementation, commitment organization and company performance.
Good Corporate Governance dan Tax Management (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2013-2015) Yenni Carolina Carolina
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.471

Abstract

Abstract The purpose of this study is to examine the effect of good corporate governance (GCG)  using GCG mechanism to tax management. The sample used in this study was chosen based on purposive sampling, 18 banks listed on the Indonesia Stock Exchange in 2013-2015 with 54 observation data was collected as sampels. Data were analyzed using multiple linear regression analysis. Based on data processing, it can be seen that institutional ownership, managerial ownership, and audit committee have a positive effect on tax management, while independent commissioners have no effect on tax management. Keywords: GCG, Independent Commissioner and Audit Committee Tax Management, Institutional Ownership, Managerial Ownership 
Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi Nieke Yunianti; Yenni Carolina; Vincent Tanu Winata
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4014

Abstract

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism
Analisis Pengaruh Good Corporate Governance Terhadap Financial Distress Dimoderasi Kinerja Keuangan Fernando Prasetya; Yenni Carolina
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6226

Abstract

The purpose of this study is to analyze and describe the influence of Good Corporate Governance which is proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Board of Commissioners, Independent Commissioners and Audit Committee on Financial Distress with Financial Performance as a moderator. The research population consists of 170 manufacturing companies in 2020-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample research method used was purposive sampling and 46 units of analysis were selected from 23 companies. The data analysis technique used in this study is regression analysis and uses a quantitative approach using IBM SPSS. The results of the hypothesis test show that Institutional Ownership, Managerial Ownership, Independent Commissioners and the Board of Commissioners have no effect on financial distress while the Board of Directors and Audit Committee have an effect on Financial Distress in companies in the manufacturing sector. The independent variables in this study explain 19.40% of financial distress conditions in manufacturing companies where the other 80.60% are influenced by other variables not analyzed in this study. The results of the study show that financial performance does not moderate the influence of Institutional Ownership, Managerial Ownership, Directors, Independent Commissioners and Audit Committees, while the Board of Commissioners shows a moderating effect on financial distress.Keywords: Good Corporate Governance, Financial Distress, Financial Performance
The Mediating Role of CSR: Total Quality Management and Corporate Green Performance Cristiana, Monica; Carolina, Yenni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.21

Abstract

Purpose: This study aims to determine whether Total Quality Management (TQM) influences Corporate Green Performance (CGP) and Corporate Social Responsibility (CSR), to explore whether CSR affects CGP, and to examine the mediating role of CSR between TQM and CGP. Methodology: This research is causal in nature, with data collection carried out using a questionnaire technique. The sample includes 78 companies, with respondents consisting of managers and operational staff. The data analysis technique used is Structural Equation Modeling (SEM) through the variant-based approach, Partial Least Square (PLS). Findings: TQM has a positive effect on CGP. TQM also positively influences CSR. CSR positively affects CGP and mediates the relationship between TQM and CGP. Implications: The implications of this research point to a deeper understanding of environmental impact and sustainability. Properly implemented TQM can reduce energy and resource consumption, while CSR encourages companies to consider long-term environmental impacts. Originality: Similar research has not been conducted in Indonesia, particularly in the automotive industry in Indonesia.
Co-Authors adhitya perdana noor fawzi Ai Teti Taryati Alexander, Ferdinand Morin Amanda Gania Amazia, Naftaly Patria Amir Anwar Andre Oktawijaya Antonius Bimo Rentor Aryo Bimo Setya Permana Aura Kristiani Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christy Susanto, Lovena Christy, Lovena Cindy Claudia, Cindy Cristiana, Monica Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Elza Fransisca Enny Prayogo Enrico Goiyardi Erna Erna Evelyn Stefanie Wangsa Farida Betniwati Panjaitan Fernando Prasetya Fransisca Elza Gania, Amanda Hanny Hanny Herman Kambono Herman Kambono Hidayat, Kevan I Nyoman Agus Wijaya Imelda Yunita Ita Salsalina Lingga Jerry Jerry Joanne Euginia Haneda joanne Haneda Joni Joni Joni Joni Joni Keni Claudia Kenisah, Melania Lintang Kevan Hidayat Kristiana, Stefanie L Leliana Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lidya Agustina Lina Anatan M. Sienly Veronica Mamentu, Ezra Manullang, Agnes Theresia Maryana Maryana, Maryana Melania Lintang Kenisah Melissa Hartono Michelle Wijaya Monica Cristiana Naftaly Patria Amazia Naomi Fani Riyanto Nieke Yunianti Oktavianti Oktavianti Oktawijaya, Andre perdana noor fawzi, Adhitya R Rapina R Ridwan Ranesa Thedya Rapina Rapina . Rapina . Rapina Rapina Rapina Rapina Rapina Rapina Rapina Rapina, R Rapina, Rapina Rapina Reynard Tandayu Ridwan, Ridwan Rini Handayani Rosiana Margaret Samuel Gautama Abidin Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Se Tin SETIN, SETIN Sienly Veronica Sigit Munandar Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tanuwinata, Vincent Verani Carolina Vincent Tanu Winata Vincent Tanuwinata Vinny Stephanie Hidayat