Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis JAF- Journal of Accounting and Finance Journal Competency of Business
Evita Puspitasari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALISIS PENGARUH CAPM BETA, FIRM SIZE, BOOK TO MARKET RATIO, DAN MOMENTUM TERHADAP RETURN SAHAM Alex Tumpal Hutajulu; Evita Puspitasari
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2300

Abstract

This research is performed to examine influence of capm beta, firm size, book to market ratio, and momentum on stock return in companies that listed on the Indonesia Stock Exchange. The population in this research was manufacture companies that listed on the Indonesia Stock Exchange during 2012-2014 with purposive sampling. Variables used in this research are capital gain (return), natural logarithma total asset (firm size), the ratio of book value to market value (book to market ratio), and return t-12 (momentum). The results shows that beta, firm size, book to market ratio and momentum simultaneously have a significant impact toward stock return. The conclusion based on partial test are (1) book to market ratio and momentum have a positive significance influence toward stock return (2) beta has negative insignificance influence toward stock return and firm size has positive insignificance influence toward stock return. Predictive capability of independent variabel in this research to stock return is 34,09% while other 65,91% was influenced by other factors.
PENGARUH EXCESS CASH DAN INSUFFICIENT CASH TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2013) Merri Dwi Nurrani; Evita Puspitasari; Rolland E. Fanggidae
JAF (Journal of Accounting and Finance) Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2301

Abstract

The objects of this research were nonfinancial companies registered on Indonesian Stock Exchange with samples of 79 companies on 2010-2013 (including time lag). Data was analyzed usingPooled Least Square regression with Eviews software as the tool. Using 5% significancy level, this research implied that (1) excess cash had positive significant influence on firm performance, (2) insufficient cash had positive but no significant influence on firm performance, (3) excess cash had negative but no significant influence on market reaction, and (4) insufficient cash had negative significant influence on market reaction. These results implied that the market responded to insufficient cash more than excess cash in the companies and firm performance would be increasing because of excess cash due to the decrease of external financing cost.
The Institutional Work of IFRS Adoption in Telco Company: Transformation from US GAAP to IFRS Winda Susliani; Ersa Tri Wahyuni; Evita Puspitasari
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4401

Abstract

AbstractThe literature on the IFRS adoption process to date has mainly focused on the macro level. This paper draws on an in-depth longitudinal analysis of the Indonesian company PT Telekomunikasi Indonesia Tbk to understand the role of institutional work in the transformation of organization from US GAAP to IFRS. The paper examines the work of actors to disrupt, create, and maintain the institution during the transition to IFRS. The study has revealed that the IFRS adoption at the company is beyond a shallow compliance of financial reporting standards but has significant impact on the company’s transformation as a whole. The IFRS adoption has transformed the business process and the organization culture. The study has also revealed that there are different types of institutional works during the four stages of institutional transformation of the company: Stability, Conflict, Change and Implementation. The tone of the top management board in the organization is crucial to the key actors to stay committed to the long transformation process. This paper contributes to the literature of the IFRS adoption process by providing a framework of the IFRS adoption at the micro level. The case study may assist other companies in their real transformation through embracing the IFRS.   AbstrakLiteratur tentang proses adopsi IFRS sampai saat ini terutama berfokus pada tingkat makro. Makalah ini mengacu pada analisis longitudinal mendalam dari perusahaan Indonesia PT Telekomunikasi Indonesia Tbk untuk memahami peran kerja institusional dalam transformasi organisasi dari US GAAP ke IFRS. Makalah ini mengkaji pekerjaan para aktor untuk mengganggu, menciptakan, dan memelihara institusi selama transisi ke IFRS. Studi tersebut telah mengungkapkan bahwa adopsi IFRS di perusahaan berada di luar kepatuhan standar pelaporan keuangan yang dangkal tetapi memiliki dampak signifikan pada transformasi perusahaan secara keseluruhan. Adopsi IFRS telah mengubah proses bisnis dan budaya organisasi. Studi ini juga mengungkapkan bahwa ada berbagai jenis pekerjaan institusional selama empat tahap transformasi institusional perusahaan: Stabilitas, Konflik, Perubahan dan Implementasi. Nada dewan manajemen puncak dalam organisasi sangat penting bagi para aktor kunci untuk tetap berkomitmen pada proses transformasi yang panjang. Makalah ini berkontribusi pada literatur proses adopsi IFRS dengan menyediakan kerangka kerja adopsi IFRS di tingkat mikro. Studi kasus dapat membantu perusahaan lain dalam transformasi nyata mereka dengan merangkul IFRS.
DISCLOSURE DARI PERSPEKTIF PERUSAHAAN DAN PENGGUNA, MUNGKINKAH MENCAPAI EKUILIBRIUM ? Evita Puspitasari
Journal Competency of Business Vol 2 No 2 (2018): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.02 KB) | DOI: 10.47200/jcob.v2i2.665

Abstract

There are so much information available in security markets provided by many sources. These information then are used by many users for decision making. Disclosure is one of thoose containing more complete and more detail information a specific company. Inpresenting disclosure, company is facing trading off: how to present appropriate disclosure without eliminating users’ rights and preventing competitors in gainig private information. By collecting and analyzing disclosure from articles and researches, most from Accounting Review and Journal of Accounting. I found company will consider both costs and benefits in deciding which disclosure will be presented. Distrubing effect, the use of private information by potential competitors, is one of the company considerations. I concluded, since there always be the third party, equilibrilium disclosure will never be reached.
Co-Authors Alex Tumpal Hutajulu Ersa Tri Wahyuni Merri Dwi Nurrani Winda Susliani