Article Per Year (5 Year)
p-Index From 2020 - 2025
1.728
P-Index
This Author published in this journals
All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Management and Leadership REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Perusahaan Jurnal Abdimas Perbanas Jurnal Karya untuk Masyarakat (JKuM)
Yustina Triyani
Institut Bisnis Dan Informatika Kwik Kian Gie
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
The Roles of Financial Reporting and Self-Concept of Cooperative’s Managers in Using Accounting Information Yustina Triyani; Masripah -
Journal of Management and Leadership Vol 2 No 1 (2019): Volume 2 - Nomor 1 - May 2019
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.126 KB)

Abstract

A lot of cooperatives do not use adequate accounting information in preparation of financial reporting. Lack of knowledge and understanding in accounting principles, also a low level of selfconcept of the employees are the possible main reasons behind it. Thus, this study aims to find evidence on the effect of accounting knowledge and self-concept of cooperative managers on the use of accounting information. The object of this research is the managers of the cooperative members Dekopinda in North Jakarta, which consists of 100 respondents from 49 cooperatives. The methods of this research are field survey and data analysis using validity test, reliability, classical assumption and regression test. The test results show that all the data pass the validity, reliability and classical assumption test. F test results show the number 0.001, t-test results for accounting knowledge variables obtained 0.023 and self-concept 0.031. This study concludes that there is sufficient evidence that accounting knowledge and self-concept of cooperative managers have a positive effect on the use of accounting information.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET DAN KOMPONEN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yustina Triyani
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Nilai perusahaan yang dibentuk melalui nilai pasar saham dipengaruhi oleh peluang-peluang investasi yang dikenal dengan investment opportunity set (IOS). IOS merupakan pilihan kesempatan investasi masa depan yang dapat mempengaruhi pertumbuhan aktiva perusahaan atau proyek yang memiliki net present value positif. Untuk mengurangi terjadinya asimetri informasi maka perusahaan perlu menerapkan komponen corporate governance, yang dalam penelitian ini terdiri dari jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial. Sampel penelitian ini terdiri dari 36 perusahaan manufaktur yang terdaftar di BEI selama periode 2013-2015. Teknik pengambilan sampel yang dilakukan adalah Non-Probability Sampling dengan menggunakan metode Purposive Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif dengan menggunakan analisis regresi linier berganda dalam SPSS 20.00. Hasil uji asumsi klasik semuanya terpenuhi dan uji koefisien regresi adalah signifikan untuk semua variabel, yaitu investment opportunity set, jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial. Kesimpulan yang didapatkan dari penelitian ini adalah investment opportunity set terbukti berpengaruh terhadap nilai perusahaan, sedangkan jumlah komite audit, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris, dan kepemilikan manajerial terbukti memiliki pengaruh negatif terhadap nilai perusahaan.Kata Kunci: Set Kesempatan Investasi, Tata Kelola, Nilai Perusahaan
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN , DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR EKSTERNAL Yustina Triyani, Kresna
Jurnal Akuntansi Vol 5 No 2 (2016): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh struktur audit, konflik peran, dan ketidakjelasan peran auditor terhadap kinerja auditor.Hingga saat ini struktur audit, konflik peran, dan ketidakjelasan tidak dianggap serius oleh partner akuntan publik. Auditor dituntut dapat melaksanakan tugas dengan baik. Auditor selain dihadapkan dengan ketiadaan struktur dalam pemeriksaan juga dihadapkan dengan konflik peran yang memegang peranan dalam kerjasama sebuah tim-tim dalam memeriksa laporan keuangan perusahaan. Konflik peran adalah gejala pesikologis yang dialami seseorang yang dapat menurunkan motivasi kerja. Selain konflik peran, muncul pula ketidakjelasan peran yang dapat mengacaukan sebuah proyek memeriksa laporan keuangan perusahaan. Ketidakjelasan peran ialah kekurangan informasi atas apa yang harus dilakukan untuk menjalankan perannya dengan baik. Obyek penelitian menggunakan sepuluh kantor akuntan publik yang dalam daftar kantor akuntan publik sebagai auditor bank oleh Bank Indonesia per tanggal 30 september 2013. Teknik analisis data menggunakan regresi linier ganda sebagai alat uji pengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerja auditor. Penelitian ini menyimpulkan terdapat cukup bukti bahwa struktur audit berpengaruh secara positif dan signifikan terhadap kinerja auditor, dan tidak terdapat cukup bukti konflik peran dan ketidakjelasan peran berpengaruh secara negatif terhadap kinerja auditor.Kata Kunci      : Struktur Audit, Konflik Peran, Ketidakjelasan peran, Kinerja Auditor.
PENGARUH AUDIT TENURE, DEBT DEFAULT, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novita Sari, Yustina Triyani
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.456

Abstract

An audit opinion of going concern is an audit opinion issued by the auditor to ascertain whether a certain company can still maintain its survival for a year coming. The variables used in this research are the audit tenure, debt default, audit quality and audit opinion. These objects of research are 23 companies operate in industry sector (manufactur) which is listed in Indonesia Stock Exchange (IDX) during period 2011-2016. For hypothesis testing result show that audit tenure does not have sufficient evidence of significant effect on the audit opinion of going concern, debt default does not have sufficient evidence of significant effect on the audit opinion of going concern audit opinion of going concern, quality audit does not have sufficient evidence of significant effect on the audit opinion of going concern the audit opinion of going concernand audit opinion there is liable to audit opinion from previous year of going concern. Keywords: Audit Opinion Of Going Concern, Audit Tenure, Debt Default, Quality Audit, And Audit Opinion From Previous Year
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Likuiditas, Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Sandra Laurencia Mandjar, Yustina Triyani
Jurnal Akuntansi Vol 8 No 1 (2019): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i1.497

Abstract

In general, the long-term goals of a company is to maximize the value of the company. A good firm value makes the company well-regarded by potential investors, that will make the value of shareholders increase and the value of the company will increases which is marked by high return of investment to shareholder. The purpose of this research is to gain empirical evidence about the effects of firm growth, profitability, liquidity, capital structure, managerial ownership, and institusional ownership on firm value in manufacturing companies listed on the Indonesian Stock Exchange in the period of 2014-2016. The object in this research uses the financial statements of manufacturing firms listed in the Indonesian Stock Exchange in the period of 2014-2016. Sampling method used in this research is purposive sampling method with 7 criterias, with 141 firms as sample. The analysis used are descriptive statistical analysis, the similiarity coefficient test, the classical assumption test and multiple regresion test. The conclusion of this research show that firm growth, liquidity, capital structure, managerial ownership, and institusional ownership did not prove to significantly influence the firm value, while profitability have sufficient evidence of positive effect on firm value.Keywords: Firm value, Growth, profitability, liquidity
PENGARUH LEVEL DIVERSIFIKASI, LEVERAGE, RETURN ON ASSET, UMUR PERUSAHAAN, DAN SEKTOR INDUSTRI TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2009 – 2011 Delinalie Chandra, Yustina Triyani
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Diversification is the level of business diversity, both in related diversification or unrelated diversification. There are three underlying motive for diversification perspective, namely the market power view, the agency view, and the resource view. In the context of agency theory, agent are tend to apply diversification strategy which can reduce the excess value. Besides that, diversification only can give a complex company system, so that, intern market efficiency will be hard to get. This research used data of manufactures, telecommunication, and transportation, and mining company which listed in Indonesia Stock Exchange during the period of 2009 – 2011. The final samples are 402 item. Multiple regression analysis, statistic descriptive, independent sample t-test, and classic assumption-test. Based on the result, value of the coefficient is less than α (0,005). In variable test, leverage, type of manufacture industries, type of telecommunication, transportation, and hotel industries significant affect excess value. But, return on asset, level of diversification, and firm age not significant influence excess value. Keywords: Excess Value, Diversification, Leverage, Return On Asset, Firm Age
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI Felicia Komala; Yustina Triyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.619

Abstract

Financial distress is a steep decrease in the company's financial condition before the company went bankrupt. Financial distress can be analyzed through financial ratios and the ownership structure of the company. This study used logistic regression analysis. The sampling technique is non-probability sampling using a purposive sampling method. The study sample consisted of 70 companies on the Stock Exchange from the 2015-2017 period. Based on regression, Grover, the Springate model showed that the model can predict the value of observation. The results indicate there is sufficient evidence that tends to leverage positively affects both financial distress with Grover and Springate model, a firm's growth tends to negatively affect financial distress with the Springate model, and institutional ownership tends to weaken the influence of leverage to financial distress with Springate model. On the other hand, there is not enough evidence that the firm's growth tends to negatively affect the financial distress with the Grover model. Managerial ownership does not affect moderate leverage and growth of the firm towards better financial distress with the Grover and Springate model. Institutional ownership does not affect moderating leverage of financial distress relationship with the Grover model. Institutional ownership does not affect the firm's growth to moderate the relationship financial distress with Grover or Springate model.Keywords: Financial ratio analysis, Ownership structure, Financial distress
KAJIAN BEBERAPA VARIABEL YANG BERPENGARUH TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018 Yustina Triyani; Cindy Restianty
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit, pergantian manajemen, financial distress, dan audit delay terhadap auditor switching. Kata Kunci : Auditor switching, opini audit, pergantian manajemen, financial distress, audit delay
PROGRAM PENDAMPINGAN, PELATIHAN AKUNTANSI SEDERHANA SECARA MANUAL DAN TERKOMPUTERISASI BAGI USAHA KECIL MIKRO DAN MENENGAH (UMKM) ANGGOTA KOPERASI GARUDAYAKSA DI JAKARTA SELATAN Yustina Triyani; Sugi Suhartono; Dergibson Siagian; Lily Harjati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i4.151

Abstract

Pelatihan menyusun laporan keuangan sederhana ini diselenggarakan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara. Tujuan dari pelatihan ini adalah memberikan pemahaman dan ketrampilan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara dalam menyusun laporan keuangan baik secara manual maupun terkomputerisasi. Acara pelatihan ini merupakan kegiatan pengabdian masyarakat bagi dosen-dosen, khususnya staf dosen Akuntansi dan Manajemen Institut Bisnis dan Informatika Kwik Kian Gie. Kegiatan ini dilakukan oleh dosen Kwik Kian Gie bekerja sama dengan Koperasi Garudayaksa Nusantara, Pasar Minggu Jakarta Selatan. Manfaat pelaksanaan pelatihan ini adalah berupa knowledge sharing kepada seluruh pengurus dan anggota koperasi yang terdiri dari UMKM agar dapat memperoleh pengetahuan dan pemahaman mengenai cara menyusun laporan keuangan yang mudah dan praktis baik secara manual m
ANALISIS MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN DAN ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012 Yustina Triyani
Jurnal Ekonomi Perusahaan Vol. 22 No. 2 (2015): JURNAL EKONOMI PERUSAHAAN
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v22i2.204

Abstract

This study aimed to analyze the differences in financial performance and abnormal returns before and after the merger and acquisition of the companies listed in Indonesia Stock Exchange in 2009-2012. Financial performance used in this study include: Return on Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM). Agency theory emerged in the agency relationship between the principal (investor) and the agent (manager) are bound in a contract. The essence of this relationship is the separation of ownership (in the investor) and control (at the manager). Investors have the expectation that the manager will generate a return of the money they invest. Therefore, a good contract between the investor and the manager is a contract that is able to explain the specification of what should be done by a manager in managing the funds of investors and the specification of the division of returns between managers and investors. Data collection method which used is the method of observation. Data retrieval technique which was used is purposive sampling in which the authors take the data across public companies listed on the Indonesia Stock Exchange (IDX) conducting mergers and acquisitions in the period 2009-2012. Test for normality using the Kolmogorov-Smirnov test. If the data were tested normal distribution, then the data are tested using a paired sample t-test, whereas if the data are not normally distributed, then tested using the Wilcoxon Signed Ranks Test to answer the hypothesis. Both of these different test methods using a significance level of 95%. The test results showed ROE of 0009, NPM for 0002, OPM at 0.0155. because the test results ROE, NPM, and OPM less than 0.05 means ROE, NPM, and OPM significant effect on mergers and or acquisitions. While abnormal return of 0.2845 which means abnormal returns no significant effect on mergers and or acquisitions. The results of this study concluded that there is sufficient evidence of financial performance increases after the merger and or acquisition, but there is not enough evidence of abnormal returns after a merger or acquisition and increased than before the merger and or acquisition.
Co-Authors Amelia Sandra Angelica Gavra Limarga Ari Hadi Prasetyo Carmel Meiden Cindy Restianty Dergibson Siagian Diah Inggria Ratnasari Felicia Komala Friska Ferisha Jane Jessica Lily Harjati Maria Katharina Sare Martha Ayerza Esra Masripah Prima Apriwenni Reyska Nathanael Richie Rizka Indri Afrianti Rizka Indri Arfianti Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Yessica Kemala