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All Journal AKUNTABILITAS Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya Journal of Economics, Business, & Accountancy Ventura Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Emerging Markets : Business and Management Studies Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt) E-JURNAL AKUNTANSI Equity Jurnal Manajemen Maranatha
Juliana, Rita
Management Department, Faculty Of Economic & Business, Universitas Pelita Harapan, Tangerang, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Firm’s Growth and Cash Flow Sensitivity: The Role of Financial Constraints Kurniawan, Andika; Juliana, Rita
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 research analyzes the role of cash flow and company growth in relation to company funding constraints in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2008 to 2021. The study conducted hypothesis testing to examine the influence of cash flow, company size, company growth, return on assets, and leverage. A total of 528 non-financial sector companies were included in the research. The findings reveal that there is an influence of the dependent variable, which is company growth, on the independent variables, namely Cash Flow, Return on Assets (ROA), Firm Size, and Leverage. However, one independent variable, Tobin's Q, does not have a significant impact on company growth.
Cash holding, economic uncertainty and investment: Evidence from ASEAN countries Juliana, Rita; Budiono, Sidik
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9887

Abstract

Penelitian ini bertujuan untuk mengobservasi efek ketidakpastian ekonomi terhadap keputusan kepemilikan kas perusahaan. Ketidakpastian ekonomi menyebabkan peningkatan masalah informasi asimetri yang berakibat pada mahalnya biaya modal eksternal perusahaan, sehingga perusahaan lebih memilih untuk mengumpulkan kas untuk melindungi kemampuan investasi di masa depan. Penelitian ini menggunakan sampel perusahaan publik pada enam negara ASEAN yaitu: Malaysia, Filipina, Thailand, Singapura, Indonesia, dan Vietnam. Metode yang digunakan adalah model data panel fixed effect dengan standar eror Driscoll-Kraay. Hasil penelitian ini menunjukkan bahwa ketidakpastian ekonomi dapat menyebabkan perusahaan untuk meningkatkan kepemilkan kas mereka. Selanjutnya, kepemilikan kas dapat mengurangi pengaruh negatif ketidakpastian ekonomi terhadap keputusan investasi perusahaan. Penelitian ini berkontribusi pada literatur dengan menunjukkan hubungan ketidakpastian ekonomi, kepemilikan kas dan investasi perusahaan pada konteks negara ASEAN.
Economic Policy Uncertainty and Cost of Debt Financing in Indonesia Nadya Komari; Rita Juliana
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p14

Abstract

This study aims to see the effect of Economic Policy Uncertainty (EPU) to the cost of debt in Indonesia. This quantitative research sample used in this study includes a total of 4,312 observations collected from 453 listed firms on IDX from the period 2006 to 2020. Using fixed-effect panel data regression, our result shows that there is a positive relationship between the cost of debt and EPU, and the effect is even greater when a crisis occurs. With additional analysis conducted, our result show EPU has stronger impact on large firms’ than small firms’ cost of debt. However, when a crisis occurs, EPU has a higher effect on small firms samples than on large firms samples. Thus, it can be concluded if the crisis plays an important role in the research results. Keywords: Cost Of Debt; Economic Policy Uncertainty; Crisis.
Ketidakpastian dan Investasi Perusahaan di Indonesia Juselin, Vennicia; Juliana, Rita
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2523

Abstract

Ketidakpastian menjadi kekhawatiran di seluruh dunia dan telah mengalami peningkatan sejak krisis keuangan global di tahun 2008. Penelitian ini bertujuan untuk meneliti pengaruh antara ketidakpastian terhadap investasi perusahaan di Indonesia. Di dalam penelitian ini menggunakan unbalanced panel data dari 480 perusahaan terbuka yang terdaftar di Bursa Efek Indonesia periode 2007Q1-2019Q4. Metodologi penelitian yang digunakan adalah model Fixed Effect. Hasil empiris menunjukan bahwa perusahaan di Indonesia ketika dihadapkan ketidakpastian cenderung meningkatkan investasi, perusahaan dengan irreversibility investment yang tinggi (PPE) lebih terdorong untuk meningkatkan investasi sedangkan perusahaan dengan kepemilikan pemerintah (SOE) mengurangi investasi ketika menghadapi ketidakpastian.
Pengaruh Tingkat Edukasi dan Spesialisasi Pendidikan CEO terhadap Performa Perusahaan di Indonesia Kevin Wiyarta Erlim; Rita Juliana
Jurnal Manajemen Maranatha Vol 16 No 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v16i2.388

Abstract

Using sample of non financial Indonesia public licted firms over the period from 2005-2014, we analyze the impact of CEO education level education specialization on firm performance. Globalization has a lot of impact on professionals’ careers and thus it will affect the qualification that a CEO needed.  We believe that education level and CEO education specialization will affect the managerial decision making process and their strategy. This study is using panel data with fixed effect model methodology. We also did classic assumption test such as autocorrelation test, heteroscedasticity test and cross-sectional dependence test. Our analysis results that CEO education level does have impact on firm performance, and should be considered as an important aspect of a CEO.  Keywords: CEO Education Level; CEO Education Specialization; Fixed Effect Model; Firm Performance; TobinsQ
Stock Liquidity, Corporate Governance, and Leverage in Indonesia Juliana, Rita; Thayogo, Thayogo
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277622

Abstract

This paper studies the relationship between stock liquidity, corporate governance, and leverage in Indonesia. A sample of 165 Indonesian listed firms in the year 2006-2016 is used. The study results confirm that an increase in stock liquidity and corporate governance decreases the use of leverage. This show that corporate governance and stock liquidity able to decrease the agency cost and the usage of debt. The interaction between stock liquidity and corporate governance shows that corporate governance significantly affects leverage only when the firm is liquid. However, there are different results among different proxies of corporate governance quality.
Even Number Boards In Indonesian Companies David, Martha; Juliana, Rita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.46

Abstract

The recent globalization has forced firms throughout the world to enhance the performance. The aim of this research is to prove that corporate boards with even number of directors have inadequate corporate governance activities, to prove that corporate boards with even number of directors have inadequate agency problems and to prove that corporate boards with even number of directors decreases firm value, measured by meetings, expenses and market value of equity. The data is collected from the annual financial reports of 197 companies in 2013-2017 period, with a total of 985 company-year observations. The analysis is conducted using panel data regression method after going through diagnostic test. The results of this analysis show that even number of directors does impact corporate governance activities, causes inadequate agency problems and affects firm value. Firms with even number of boards is found having less meeting, greater expenses and lower market value of equity.
Dancing with Uncertainty: Unraveling Firm Investment Inefficiencies in the Asia Pacific Region Juliana, Rita; Handoko, Liza; Lee, Nicholas
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4096

Abstract

This study explores the intricate relationship between uncertainty and corporate investment inefficiencies in the Asia-Pacific region, utilizing data from non-financial firms between 2008 and 2021. The method used in the study is fixed effect regression with Driscoll-Kraay robust standard error. The empirical analysis unveils that uncertainty leads to overinvestment. This phenomenon is more pronounced in middle and low-income economies, while high-income countries display a distinct trend of less susceptibility to uncertainty-induced suboptimal investment choices. The study’s implications extend to policymakers and industry stakeholders, urging a closer examination of firms’ risk management strategies, particularly considering the strategic potential of overinvestment as a buffer against uncertainty’s adverse effects. This holds particular significance in the dynamic economic landscape of the Asia-Pacific countries, where the study contributes to a deeper understanding of the interplay between uncertainty and inefficiency of investment decisions across diverse economic settings.
Ketidakpastian dan Investasi Perusahaan di Indonesia Juselin, Vennicia; Juliana, Rita
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2523

Abstract

Ketidakpastian menjadi kekhawatiran di seluruh dunia dan telah mengalami peningkatan sejak krisis keuangan global di tahun 2008. Penelitian ini bertujuan untuk meneliti pengaruh antara ketidakpastian terhadap investasi perusahaan di Indonesia. Di dalam penelitian ini menggunakan unbalanced panel data dari 480 perusahaan terbuka yang terdaftar di Bursa Efek Indonesia periode 2007Q1-2019Q4. Metodologi penelitian yang digunakan adalah model Fixed Effect. Hasil empiris menunjukan bahwa perusahaan di Indonesia ketika dihadapkan ketidakpastian cenderung meningkatkan investasi, perusahaan dengan irreversibility investment yang tinggi (PPE) lebih terdorong untuk meningkatkan investasi sedangkan perusahaan dengan kepemilikan pemerintah (SOE) mengurangi investasi ketika menghadapi ketidakpastian.
Excess cash holding, likuiditas, dan nilai perusahaan: Studi pada perusahaan non-finansial Indonesia Santoso, Felicia; Juliana, Rita
Jurnal Manajemen Maranatha Vol 20 No 2 (2021): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v20i2.3477

Abstract

This study aims to investigate the effect of excess cash on liquidity and firm value. The sample that is used is 211 non-financial firms listed in Indonesia Stock Exchange (IDX) with period from 2007 to 2017, resulting a total of 2321 firm-year observations. The regression model used are fixed effect and random effect model. The results show that excess cash increase trading continuity and decrease liquidity risk. This result can be caused by uninformed trader trading participation. Additionally, excess cash has a positive effect on firm value directly because with excess cash firm can invest. The study also finds that the effect of excess cash on illiquid firm value is negative, this result happened because excess cash can increase firm’s information asymmetry problem. Finally, we also find that excess cash has higher effect on small size firms with financial constraint problems and higher growth opportunities.
Co-Authors Alvin, Leonardo Amelia Graciosa Aurelia, Angeli Budiono, Sidik Christhalia Severesia David, Martha Febrianto Febrianto Felicia Ongkarina Gracia Gracia Gracia Guntoro, Amelia Graciosa Hanna Wijaya Irwan Adi Ekaputra Juselin, Vennicia Kevin Polakitang Kevin Wiyarta Erlim Kurniawan, Andika Lee, Nicholas Leonardo Alvin Liza Handoko, Liza Marcella Roring Martha David Michael Theodric Nadya Komari Pingky Pingky Santoso, Felicia Sung Suk Kim Thayogo Thayogo Thayogo, Thayogo Violin Erina Natalia