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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
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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Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Return Saham dengan Kebijakan Properti sebagai Variabel Moderasi pada Perusahaan Sektor Industri Property, Real Estate and Building Construction di Bursa Efek Indonesia Stefanny Novi Andarista; Michelle Angelina Setyawan; 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 is aimed to study the effect of profitability, liquidity and leverage toward stock return with property regulation as moderating variable in property, real estate and building construction companies that were listed in Bursa Efek Indonesia. This research study was done using a quantitative method with 23 companies that was determined using purposive sampling with criteria of being listed before 2018 and were actively traded in the stock market during 2018, and has residential development for low-income community. 2nd and 4th quarterly reports were used for the research, thus creating 46 observation samples. The research was done by analyzing financial statements and analyzing using GRETL.The result of the analysis shows that profitability has a positive effect toward stock return, liquidity does not have a significant effect toward stock return, leverage has a negative effect toward stock return, and property regulation does not have a significant effect toward stock return. Moreover, property regulation is able to strengthen the effect of profitability toward stock return, weaken the effect of leverage toward stock return, and does not moderate the effect of liquidity toward stock return.
Pertumbuhan Penjualan dan Kinerja Keuangan Perusahaan: Peran Moderasi Pengawasan Komisaris Independen Devianty Kumalasari; Nadia Angelia; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Growth maximization theory explains that the different goals of agents and principals can be equated by maximizing sales growth. On the other hand, agency theory explains that agents must be supervised to act in accordance with the wishes of the principal. Independent commissioners are able to assist principals in supervising the performance of agents. Based on these two theories, this study aims to prove whether the supervision of independent commissioners will influence the relationship between sales growth and financial performance. The study was conducted on 66 manufacturing companies listed on the Indonesian Stock Exchange (IDX) for 2018-2020. This research uses the multiple linear regression techniques of panel data. The study results prove that the higher the sales growth and independent commissioner supervision, the higher the financial performance. Furthermore, it is proven that in companies with high independent commissioner supervision, the increase in financial performance caused by sales growth was more significant than in companies with low independent commissioner supervision. The results of this study are expected to be used by shareholders of growing companies to maximize the supervisory role of independent commissioners and investors to predict the company's financial performance.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP PROFITABILITAS DENGAN FIRM SIZE, FIRM LEVERAGE DAN SALES GROWTH SEBAGAI VARIABEL KONTROL Bryan Anderson Tombilayuk; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this research was to determine whether the ownership of the family affected profitability with firm size, leverage, and sales growth as control variables. This study was conducted on companies all sectors listed in BEI during 2012 to 2015 with the number of sample 357 or the number of observations of 1428 fiscal years. The analysis technique used was multiple linear regression with E-views software.            The results found that family ownership had no affect on profitability. Menwhile, firm size, leverage, and sales growth were found to have affect on profitability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN FINANCIAL CRISIS SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MEDIASI Hendri Budiman; Yulius Jogi Christiawan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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This research was conducted to find out the influence of good corporate governance to firm performance with financial crisis as moderating variable and firm size as control variable. This study used a quantitative approach, which means the data obtained from financial statement published by companies listed in ISE. The data obtained from 384 companies in all sector in Indonesia in 2014 and 2016.The research results showed that there was positive and significant influence of board size toward firm performance. Board Independence had insignificant influence towards firm performance. Audit committee size had insignificant influence towards firm performance. Financial crisis showed positive and significant influence towards firm performance. Besides, financial crisis had insignificant influence as moderating variable to the influence of board size towards firm performance, the influence of board independence towards firm performance, and the influence of audit committee size towards firm performance. Firm size also showed insignificant influence towards firm performance.
Pengaruh Kondisi Laba Operasional Terhadap Manajemen Laba Ivan Hadriyanto; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and to prove the existence of the affects of conditions that decreased operating income toward the increasing in the earnings management activity by income maximization measured by using the modified Jones discretionary accrual models. The operating income condition measured by comparing the difference between operating income in year t minus operating income year t-1 divided by operating income in year t-1. Earnings management that occurred between the management company as agent and investor as principal measured by the modified Jones models.                                                      This study used the control variables, of firm size, market - to - book value ratio, and earnings per share. The research was conducted on public companies inIndonesialisted in LQ45 index by the calculation that had positive earnings management with a sample of 63 observations. The results showed that there was influence between the condition of operating income and earnings management. The results also showed that the earnings per share significantly influenced the earnings management, while firm size and market - to - book value ratio have no significant influence towards earnings management.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Christine Arianto Salim; 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 that corporate governance had positive affect on financial performance of companies that are listed in CGPI scoring. Corporate governance was measured by using CGPI that implemented by IICG. Financial performance was measured by using Return On Equity. This study also used control variables of firm size and leverage and variable dummy in the form of financial crisis which happened in 2008-2009. This study examined companies that listed in CGPI scoring period 2001-2015 with sample of 248 observations. The results showed that corporate governance had positive significant affect on financial performance. The results also showed that firm size, leverage, and financial crisis had no affect on financial performance.
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Perusahaan di Sektor Perbankan Natanael Albert Frumentius; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct affect of board size, board meeting, board independent, firm size, and leverage on the profitability in Indonesia banking companies. The sample used in the study consisted of 44 banking companies listed on Indonesia Stock Exchange (IDX) with observation years during 2014-2018. Data processing using Gretl software.The results found board size had significant negative affect on profitability. Board meeting had significant affect on profitability. Board independent had no significant affect on profitability. Firm size had significant positive affect on profitability. Leverage had significant negative affect on profitability.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MENGGUNAKAN FIRM SIZE, FIRM AGE DAN SALES GROWTH SEBAGAI VARIABEL KONTROL Stephenly Tonggano; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to find out whether the presence of the family in management have a positive impact on the performance of the company. The family-owned company has certain advantages compared to non family company should have better performance. One of the advantages family company have is decrease in the risk of agency problem, has strong motivation in running the company, has investment decision for the long term, more carefully in running the company, etc. This research uses ROA as the dependent variabel and Family ownership as the independent variable, besides that this research also used three control variables: firm size, firm age, sales growth. This research used 9 sector listed in IDX( Indonesia stock exchange) consist total of 533 sample company with a span of observation from 2012-2015 year observation, which in that year Indonesia experienced a slowdown of economic growth. The research results showed that family ownership had significant negative influence on ROA. Firm size had no influence on profitability of the company. Sales growth had significant negative impact in profitability and firm age had significant positive influence on company profitability.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI Angeliza Prasetio; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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This research’s purpose was to know whether there was a relationship between corporate social responsibility with earning management. Corporate social responsibility was measured with CSR index that was valued with guideline criterias from GRI 3.1. In this research, earning management measured by discretionary accruals with modified Jones model. The control variables used in this research were leverage, firm size, and market to book ratio. This research examines a consumption good company that registered in Indonesia Stock Exchange in 2010-2014. This research found that CSR had no influence towards earning management.
Peran Moderasi Tingkat Senioritas Chief Financial Officer dalam Pengaruh Komposisi Wanita dan Ukuran Komite Audit Terhadap Manajemen Laba Riil Michelle Tevi Goeinawan; Micheline Clarissa; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on the effect of the composition of women and the size of the audit committee on real earnings management has been widely carried out with mixed results. Upper-echelon theory explains that the company's performance is influenced by the characteristics of its leaders such as the seniority level of the Chief Financial Officer (CFO). This study aims to examine whether the CFO seniority level can affect the relationship between audit committee characteristics and real earnings management. The study was conducted on 171 companies in three sectors listed on the IDX in 2018-2019. The data were analyzed by panel data regression using Gretl software. The results of data testing prove that the more female composition and the size of the audit committee can affect the real earnings management practice of a company. In addition, seniority level CFO is able to moderate the positive relationship between the composition of women in the committee on real earnings management. The results of the study are expected to be useful for shareholders to pay more attention to the composition of women and the size of the audit committee and the seniority level of CFOs to avoid real earnings management practices.
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 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 Karin Karin Karina Steffany Kelly Wijaya Krisna Irawan 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 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