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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

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RELEVANSI NILAI LABA DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM YANG DIMODERASI OLEH MANAJEMEN LABA PADA PERUSAHAAN – PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2012 – 2013 Yustina Triyani; Yessica Kemala
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
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.v23i1.219

Abstract

Accounting information such as financial statements are expected to describe the actual financial condition of a company. The information which is usually used as a parameter of company’s performance  are  earnings and book value of equity. Earnings and book value of equity are relevant if shareholders give response through the movement of share price during the announcement of the information. The relevance of the value can be affected by earnings management. The management can manipulate the value of information so that the value of the information was not able to describe the actual performance of the company.The grand theory of this research is clean surplus theory. Clean Surplus Theory emphasizes the fundamental aspects of the financial information to determine the company value and predict earnings in the future. While the signal theory discusses how  the signals of success or agent should be presented to the principle.The objects of this research are 24 LQ45 company listing in Indonesian Stock Exchange in 2012-2013. Tools for data analysis are pooling, multiple regression that are t-test, f-test, coefficient determination of R square, and classical assumption test. Data are obtained from www.idx.co.id.From the results of pooling test and classical assumption test , the data are used to qualify in each test. The results of F test discover that the earnings and book value of equity have value relevance simultaneously to the stock price. T test results show that the earnings and book value of equity has a value relevance of the stock price, earnings management proved to weaken the value relevance of earnings on stock prices.  However it is not proved that earnings management weaken the value relevance of equity book value of the stock price. The test results of coefficient determination show that earnings, book value of equity, and earnings and book value of equity are moderated by earnings management can explain the variation of the stock price by 85.3%.The conclusion of this research proves that earnings and book value of equity have value relevance on stock prices. This research also found that earnings management weaken the value relevance of earnings to the stock prices. Meanwhile, earnings management is not proved weakens the value relevance of book value of equity.
Pendampingan Berkelanjutan dan Pelatihan Penyusunan “Sustainability Company Profile” UMKM Toko Roti LindaYes Sugi Suhartono; Carmel Meiden; Yustina Triyani; Stefany Natasha Adrea; Maria Katharina Sare
Jurnal Abdimas Perbanas Vol. 3 No. 2 (2022): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v3i2.485

Abstract

Company profile is information about the company that is explained in a concise, clear and valid manner and is intended to increase the trust of potential investors and clients. Company profile is not just information showing location and contact information. Company profile shows potential investors, partners and potential consumers regarding the goods and/or services offered by the company. The Covid-19 pandemic that began to spread in Indonesia starting in March 2020 has had many impacts on business actors, especially Micro, Small and Medium Enterprises (MSMEs). Not a few business actors have gone out of business and were forced to stop their business due to the impact of the Covid-19 pandemic. In connection with the above, the Community Service Team (PkM) of the Accounting Study Program, the Kwik Kian Gie Institute of Business and Informatics (IBIKKG) carried out community service activities, to provide training and assistance in the preparation of a Sustainability Company Profile. This training and mentoring in the context of compiling a Sustainability Company Profile was held for MSME entrepreneurs in the East Jakarta Small Industry Center (PIK), especially the LindaYes Bakery. The purpose of this PKM activity is to help provide understanding to MSME entrepreneurs in East Jakarta PIK, especially LindaYes Bakery in compiling a sustainable company profile. Keywords: Company Profile, Sustainability
DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR SEBELUM MASA PANDEMI DI BURSA EFEK INDONESIA PERIODE 2017 – 2019 Ari Hadi Prasetyo; Amelia Sandra Sandra; Rizka Indri Afrianti; Yustina Triyani Triyani; Angelica Gavra Limarga
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1334

Abstract

The difference in perspective on taxes between the government and company managers who consider taxes is a burden that reduces company profits which has an impact on reducing the prosperity of companies and managers as agents, while on the state side taxes are as a function of the budget for state management. This difference in interests encourages managers to take tax aggressiveness to reduce the tax burden. This study aims to determine the factors that can encourage tax aggressiveness, including Profitability, Company Size, Leverage, Capital Intensity and Independent Commissioners. With a population of all manufacturing companies listed on the Indonesia Stock Exchange prior to the Covid-19 pandemic for the 2017-2019 period, using the Non-Probability Sampling technique, using the purposive sampling method. Data analysis used was data pooling test, descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variable company size has sufficient evidence of a significant positive effect on tax aggressiveness and the independent commissioner variable has sufficient evidence of a significant negative effect on tax aggressiveness, while the variables of Profitability, Leverage and Capital Intensity have insufficient evidence of a significant effect on tax aggressiveness.
Apakah Perencanaan Pajak, Kebijakan Pendanaan dan Ukuran Perusahaan Menjadi masalah bagi nilai perusahaan Amelia Sandra; Ari Hadi Prasetyo; Rizka Indri Arfianti; Yustina Triyani; Reyska Nathanael
JUDICIOUS Vol 3 No 2 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i2.1082

Abstract

Nilai perusahaan merupakan harga jual perusahaan yang dianggap layak oleh calon investor agar tertarik untuk menanamkan sahamnya di perusahaan tersebut. Tujuan utama perusahaan adalah memaksimalkan laba setelah pajak. Beberapa faktor yang dapat mempengaruhi nilai perusahaan adalah pajak, kebijakan pendanaan utang, dan ukuran perusahaan. Perencanaan pajak dapat menjadi upaya yang dapat dilakukan perusahaan untuk mengurangi beban pajak atau meminimalkan pengeluaran atas pajak yang dibayarkan kepada Negara. Selain pajak, pendanaan kebijakan hutang dan ukuran perusahaan juga dapat mempengaruhi nilai perusahaan. Secara umum, jika perusahaan memiliki pembiayaan utang yang banyak dianggap tidak sehat karena dapat mengurangi keuntungan. Kenaikan atau penurunan laba perusahaan akan mempengaruhi nilai perusahaan. Ukuran perusahaan menggambarkan total aset yang dimiliki oleh perusahaan. Semakin besar ukuran perusahaan berarti perusahaan tersebut dianggap mampu mempengaruhi nilai perusahaan. Penelitian ini dilakukan untuk menguji apakah perencanaan pajak, pembiayaan kebijakan utang, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
Pengaruh Financial Distress sebagai Variabel Moderasi pada Determinan Auditor Switching Prima Apriwenni; Amelia Sandra; Martha Ayerza Esra; yustina Triyani; Friska Ferisha
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 7 No. 2 (2023): Volume 7 Nomor 2 April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v7i2.12294

Abstract

Penelitian ini membahas mengenai auditor switching secara voluntary pada perusahaan barang konsumsi primer subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Auditor switching ini dibuat untuk tetap menjaga indepedensi dari laporan keuangan yang dibuat. Penggunaan teknik non-probability sampling yaitu metode purposive sampling untuk mengumpulkan sampel mendapatkan 12 perusahaan dengan 48 data sampel. Metode analisis yang terdapat dalam penelitian ini menggunakan program SPSS 25. Hasil penelitian menunjukkan bahwa tidak terdapat cukup bukti audit delay, pertumbuhan perusahaan berpengaruh positif terhadap auditor switching dan tidak terdapat cukup bukti reputasi KAP berpengaruh negatif terhadap auditor switching. Pada variabel moderasi didapatkan hasil bahwa tidak terdapat cukup bukti bahwa variabel financial distress dapat memperkuat pengaruh audit delay dan reputasi KAP terhadap auditor switching serta tidak terdapat cukup bukti bahwa variabel financial distress dapat memperlemah pengaruh pertumbuhan perusahaan terhadap auditor switching.
PENGARUH STRUKTUR MODAL, LIKUIDITAS , UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN Jane Jessica; Yustina Triyani
Jurnal Akuntansi Vol 11 No 2 (2022): 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.v11i2.891

Abstract

Financial Performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. One measure of a company's financial performance that is directly related to the company's goals in general is the profitability ratio using Return on Assets. The purpose of this study was to determine the effect of capital structure, liquidity, firm size and firm age on financial performance. The theory used in this study is agency theory. The object of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. Researchers conducted descriptive statistical tests, pooling test, classical assumption test, F test, t test, and coefficient of determination. The data analysis technique used is multiple linear regression analysis. The conclusion of this study is that there is not enough evidence that liquidity and firm size have a positive effect on financial performance. While the age of the company there is sufficient evidence of a positive effect on financial performance. There is not enough evidence of capital structure to have a negative effect on financial performance.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Richie; Yustina Triyani
Jurnal Akuntansi Vol 12 No 1 (2023): 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.v12i1.911

Abstract

This study aims to identify and examine the effect of firm size, leverage, sales growth, and firm age to tax avoidance on manufacturing company listed in Indonesia stock exchange for the period 2016 – 2018. Method of sampling used in this study is non-probability sampling with purposive sampling technique, and got 31 observation data. The data analysis technique used is: pooling test, classical assumption test, F, t and R2 test. The result of this study conclude that firm size and leverage have positive effect on tax avoidance, whereas sales growth and firm age hav negative effect on tax avoidance.
Pelatihan Penyusunan “Sustainability Company Profile” Bagi UMKM Eksportir dan Eksportir Potensial di Jakarta Carmel Meiden; Sugi Suhartono; Ari Hadi Prasetyo; Yustina Triyani; Sri Handoko Sakti
Jurnal Karya untuk Masyarakat (JKuM) Vol 5, No 1 (2024): Jurnal Karya untuk Masyarakat
Publisher : STARKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/jkum.v5i1.1061

Abstract

Peluang ekspor bagi pelaku UMKM Indonesia masih sangat terbuka terutama untuk produk-produk non-migas. Dengan mengacu pada regulasi yang terkait dengan keberlanjutan sebaiknya seorang eksportir yang berkeingan berbisnis dengan pelaku industri di Singapura, sangatlah penting untuk selalu mengikuti peraturan dan persyaratan yang ditetapkan. Company profile (profil perusahaan) menjadi salah satu cara untuk meningkatkan daya saing internasional bagi UMKM. Profil perusahaan menjelaskan secara ringkas, valid, dan obyektif agar para calon investor dan klien timbul rasa kepercayaan terhadap perusahaan. Sehubungan dengan hal tersebut di atas maka Tim Pengabdian kepada Masyarakat (PkM) Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie (IBIKKG) melaksanakan kegiatan pengabdian masyarakat, dengan mengadakan pelatihan dan pendampingan penyusunan Sustainability Company Profile bagi UMKM Ekportir dan UMKM yang mempunyai potensi untuk dapat menembus pasar ekport terutama ke Singapura. Hasil kegiatan PKM ini adalah memberikan pemahaman kepada para pengusaha UMKM yang memiliki potensi eksport yang ada di Jakarta. Dengan menggunakan contoh kasus Toko Roti LindaYes yang telah mampu menyusun profil perusahaan berkelanjutan sebagai praktik contoh baik (best practice), kegiatan ini dapat meningkatkan jumlah UMKM yang mampu menembus pasar global. ABSTRACT Export opportunities for Indonesian MSME players are still widely open, especially for non-oil and gas products. With reference to sustainability-related regulations, it is highly advisable for an exporter interested in doing business with industry players in Singapore to consistently adhere to the established regulations and requirements. Creating a company profile is one of the strategies to enhance international competitiveness for MSMEs. The company profile succinctly, validly, and objectively describes the company, aiming to instill confidence in potential investors and clients. In connection with the above, the Community Service Team (PkM) of the Accounting Study Program at the Kwik Kian Gie Institute of Business and Informatics (IBIKKG) conducts community service activities, organizing training and providing guidance in the development of Sustainability Company Profiles for exporting MSMEs, especially those targeting the export market, particularly to Singapore. The outcome of this PkM activity is to provide understanding to MSME entrepreneurs with export potential in Jakarta. By using the case study of LindaYes Bakery, which has successfully developed a sustainable company profile as a best practice example, this initiative has the potential to increase the number of MSMEs capable of penetrating the global market.
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