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All Journal Journal of Business & Banking Tax & Accounting Review Business Accounting Review Asian Journal of Accounting Research Binus Business Review AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Yulius Jogi Christiawan
Universitas Kristen Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Journal : Business Accounting Review

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PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Catherina Rosally; Yulius Jogi Christiawan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.
Pengaruh Pandemi Covid-19 Terhadap Profitabilitas Perusahaan Industri Barang Konsumsi Subsektor Makanan & Minuman, Kosmetik & Rumah Tangga, Dan Obat-Obatan Yang Terdaftar Di Bursa Efek Indonesia Alicia Mulianto; Kelly Wijaya; Yulius Jogi
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The COVID-19 pandemic has various impacts on companies and the country's economy. In Indonesia, there have been many bankruptcies and layoffs that have caused losses to companies. In the midst of a pandemic, there is a panic buying phenomenon, which is a change in people's shopping behavior where people buy products with more quantities than their normal spending. During the pandemic, people also tend to save expenses and prioritize household spending, which is considered to have a positive impact on the profitability of consumer goods industrial companies in Indonesia. The purpose of this research is to find out the impact of the COVID-19 pandemic on company profitability. The object of this research is 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2020 which were selected by purposive sampling method. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis, it was found that the COVID-19 pandemic did not have a positive effect but a negative and significant effect on profitability where the company's profitability actually decreased during the pandemic. Meanwhile, firm size and market share were found to have no significant effect on profitability.
Proporsi Dewan Direksi Wanita dan Pengaruhnya terhadap Profitabilitas Perusahaan Sektor Jasa Yesica Christina Manurung; Feliciana Tjitrohartoko; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the effect of the proportion of women in management board on the profitability of service sector firms. This study also used firm size and leverage as control variables. The sample used in this study were 248 service sector listed firms on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the proportion of women in management board was measured by dividing the number of women in the management board by the number of all members of the management board. Meanwhile, profitability was measured using Return on Assets (ROA). The data analysis technique used in this research was panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The result of this study showed that the proportion of women in management board had a negative and significant effect on profitability. Meanwhile, for the control variable, firm size had a significant positive effect on profitability and leverage had a significant negative effect on profitability.
ANALISA PENGARUH BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS MANAJEMEN LABA TAHUN BERJALAN DENGAN MENGGUNAKAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Nikki Mulia Candra; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

 This study aimed to examine the affect of income tax expense of prior year on earnings management activities of current year of mining public companies in Indonesia by using firm size and leverage as control variables. Samples of this research selected with purposive sampling method. The data obtained from 41 financial reports of mining public companies that registered in Indonesia Stock Exchange from 2010 until 2015.The Modified Jones model was used to calculate Discretionary Accrual which became a proxy of earnings management. Income tax expense measured by dividing tax expense of prior year with total assets of the end of the year. Then firm size was calculated by log of total asset of current year whereas leverage was measured by dividing total long term debt of current year with total asset of current year by using multiple linear regression analysis.The results showed that income tax expense, firm size, and leverage had affect on earnings management simultaneously. Income tax expense had negative influence on earnings management, on the other side firm size had positive effect on earnings management. However, leverage had no effect on earnings management.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Helga Adeline Halim; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

         This study aimed to obtain empirical evidence on the influence of applying corporate governance to firm value in Indonesia. Corporate governance was measured by using CGPI score, while firm value was measured by using Tobin’s Q. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies listed in Bursa Efek Indonesia that obtained CGPI ranking from 2001-2015 with a sample of 194 observations. The result of this study showed that corporate governance had positive and significant affect on firm value, while firm size, firm age and financial crisis had negative and significant affect on firm value.
361PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL KONTROL Stella Aurellia Tengjono; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to prove whether the implication of corporate governance has influence on firm value with firm size and dividend payout ratio as control variables. The implication of corporate governance. The implementation of corporate governance measured by using the Corporate Governance Perception Index (CGPI) rating scores that compiled by The Indonesian Institute for Corporate Governance. Meanwhile, firm value measured by Tobin’s Q. This study tested on 93 companies that are listed in the CGPI rating as well as in the Indonesia Stock Exchange during 2001-2015 with a total of 135 observational data. The research result showed that the implementation of corporate governance had no affect on firm value. The result also indicated that firm size had significant negative affect on firm value while the dividend payout ratio had significant positive affect on firm value.
Analisis pengaruh Corporate Governance terhadap aktivitas Tax Avoidance dengan Siklus Hidup Perusahaan sebagai Variabel Moderasi Nathania Allisya Krisira; Valerie Angela Halim; Yulius Jogi
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Company always makes efforts to maximize its profits, including tax avoidance that's usually done by the management to increase profits for the company. To minimize the occurrence of tax avoidance, companies have to implement good corporate governance in their company. In every life cycle that company goes through, it also influences the tax avoidance actions that can be taken to maintain the company. This study aims to examine the relationship of corporate governance to tax avoidance that is moderated by the firm's life cycle. The total sample studied with a purposive sampling is 24 companies in the consumption industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data is analysed with a multiple linear regression that is then processed by using GRETL. Based on the results of the analysis, the components of corporate governance have no effect on tax avoidance, but the existence of a life cycle phase can affect independent commissioners and institutional ownership with tax avoidance.
Pengaruh Ukuran Dewan Direksi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderating Variabel Cindy Carolina; Vina Vernnita; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aims to examine whether there is a relationship between board of director’s size with firm value and whether firm size also influences the relationship. This research also uses managerial ownership and profitability as control variables. The object of this research are 92 manufacturing companies which listed on Indonesia Stock Exchange in 2015-2019 which were selected by purposive sampling method. The research hypothesis was tested using a panel data regression model which was processed using GRETL software. Based on the results of the analysis, it is found that firm size strengthens the relationship between bord of director’s size with firm value.
Efek Mediasi Financial Distress Dalam Hubungan Antara Profitabilitas dan Likuiditas Terhadap Firm Value (Studi Pada Perusahaan Manufaktur di Indonesia) Melinda Dewi; Gabriella Foanto; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Good company conditions will attract investors to invest, profitability and liquidity are important things in investor assessment. The higher profitability and liquidity value will reduce the possibility of a company to be in financial distress. This research aims to examine the mediating effect of Financial Distress in the relationship between Profitability and Liquidity to Firm Value. The study was conducted on 170 manufacturing companies listed on the IDX for the year 2016-2020. The data were analyzed using Partial Least Square (PLS) statistical analysis. The results show that there is perfect mediation in the relationship between Profitability and Firm Value through financial distress, as well as Liquidity as the independent variable. The main finding of this study is that Profitability and Liquidity have no direct effect on Firm Value, but have an indirect effect through Financial Distress. In accordance with signal theory, information related to financial situations that are free from Financial Distress can provide a positive signal for investors to invest so that Firm Value will increase. This research contributes to the firm who wants to maximize their Firm Value, also to the literature that are related to the mediating role of Financial Distress in predicting the effect of Profitability and Liquidity on increasing Firm Value.
Pengaruh Good Corporate Governance Terhadap Persistensi Laba Karina Steffany; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to prove the influence of good corporate governance on earnings persistence. The research was conducted on companies that received a rating CGPI by IICG in cooperation with SWA magazine in Indonesia within the observation period of 2010 until 2014 with a sample of 54 observations. Earnings persistence was measured by using regression slope coefficient of earnings per share. The control variables used in this study were the size of the company, cash flow volatility, volatility of sales, operating cycle, and proportion of negative earnings.The results of this study indicated that good corporate governance had no affect on earnings persistence. The size of the company had a positive effect on the persistence of earnings, operating cycle and the proportion of negative earnings had a negative affect on earnings persistence. Furthermore, the results also showed that the volatility of cash flow and sales volatility had no affect on the persistence of earnings
Co-Authors Adelia Yemima Alfa Rahmiati, Alfa Alicia Mulianto Angeliza Prasetio Anita Bela Nathania Azilia Yocelyn Bernadette Devina Taufik Beta Benaja Bryan Anderson Tombilayuk Catherina Rosally Christine Arianto Salim Christine Linardo Christopher Adrian Lukito Cindy Carolina Cindy Riady Devianty Kumalasari Elizabeth Jessica Elizabeth Jessica Evelyn Kusgianto Evelyn Setiawan Febriana Ningsih Hoki Feliana Pramitasari Feliciana Tjitrohartoko Frederick Wongsodihardjo Gabriella Foanto Helga Adeline Halim Hendri Budiman Hendri Kwistianus Hizkia Leonard Pah Inez Cornelia Risamasu Ivan Hadriyanto Jeremy Alfa Nugraha Jessica Apriliani Koharyanto Jessica Goldwin Jessica Novita Wijaya Jessica Wijaya Simon Joshua Adiguna Prastowo Josua Tarigan Judith Wijaya Juniarti Juniarti Junio, Ghea Ariaristy Karin Karin Karina Steffany Kelly Wijaya Krisna Irawan Manurung, Regita Marylee, Ketzia Megawati Cheng Melinda Dewi Mery Marliani Micheline Clarissa Michelle Angelina Setyawan Michelle Tevi Goeinawan Nadia Angelia Natanael Albert Frumentius Nathania Allisya Krisira Nikki Mulia Candra Pradhono Pradhono Putri, Yorilola Yoanda Raynald Iskandar Robert Halim Seliya Esther Sampul Simon, Jessica Wijaya Stefanny Novi Andarista Stella Aurellia Tengjono Stephenly Tonggano Teng, Theresya Krismenda Theresya Krismenda Teng Tjiptohadi Sawarjuwono Valerie Angela Halim Vanesa Pradipta Candra Vania Nanda Djaja Vania Nanda Djaja Vania Yulitasari Handoko Veronika Abdi Wijaya Veronika Abdi Wijaya, Veronika Abdi Vicky Febriana Vina Vernnita Yesica Christina Manurung Yolanda Florenzcia