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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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Pengaruh Efisiensi Modal Kerja, Solvabilitas Dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2019 Jeremy Alfa Nugraha; Robert Halim; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Research on Working capital efficiency has been performed on but has not shown consistent results. Sample used on this research are manufacturing companies listed at Indonesia Stock Exchange (IDX) on period 2015-2019. This research using Return On Assets (ROA) to measure profitability, while Working Capital Turnover is used to measure working capital efficiency. This research also using solvability and sales growth as controlling variables. Sample data which consist of 88 listed companies across period of 2015-2019, measured up to 440 data. This research resulted in no significant effect from working capital efficiency to profitability. Control variable solvability gave significantly negative effect to profitability, while sales growth gave significantly positive effect to profitability.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Leverage, Pertumbuhan, dan Likuiditas Terhadap Kebijakan Dividen Perusahaan Non-Finansial Di Indonesia Tahun 2012-2016 Judith Wijaya; Yulius Jogi Christiawan
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There was inconsistency results of the previous research on the affects of profitability, firm size, leverage, growth, and liquidity on dividend policy. This study aimed to obtain evidence empirically of the affect of profitability, firm size, leverage, growth, and liquidity on dividend policy. The sample used in this study was non-financial companies listed in the Indonesia Stock Exchange in period of 2012-2016. The number of companies according to the sample criteria chosen by purposive sampling method was, in 2012 was 144 companies, in 2013 was 142 companies, in 2014 was 148 companies, in 2015 was 136 companies, and in 2016 was 153 companies. The data analysis method used was multiple linear regression test by using SPSS program. The results showed that profitability and firm size had significant positive affect on dividend policy, while leverage and growth had significant negative affect on dividend policy, and liquidity had no effect on dividend policy.
Aktivitas Manajemen Laba Melalui Pos Advertising Expense Cindy Riady; 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 prove that the management had done earnings management through the real activities of advertising on companies in the consumer sector. The existence of earnings management through the real activities of advertising could be seen from the abnormal advertising expense. This study used EPS as the basis for the grouping of samples of companies that had done earnings management and companies had not do earnings management (suspect firms). This study used control variables of firm size, market to book ratio, and return on assets. This study examined the 27 companies in the consumption sector listed in Indonesia Stock Exchange with a sample of 52 observations. The results showed that the management of suspect firms had done earnings management by the reduction of the real activities of advertising. The research results also showed that market to book ratio had a significant positive affect on earnings management by the reduction of the real activities of advertising and firm size had a significant negative affect on earnings management by the reduction of the real activities of advertising, while the return on assets had no affect on earnings management by the reduction of the real activities of advertising.
Pengaruh Kepemilikan Keluarga terhadap Profitabilitas dengan Firm Age, Firm Size, dan Leverage sebagai Variabel Kontrol Hizkia Leonard Pah; 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 analyze the affect of family ownership to profitability with firm age, firm size, and leverage as the control variables. Profitability as dependent variable measured by ROA, family ownership as the independent variable, and firm age, firm size, and leverage as the control variables. This research was conducted on the firms on all sectors, listed in Indonesian Stock Exchange during the period of 2012 – 2015 with a sample of 357 firm. This research used regression analysis panel data that analysid with Eviews software version 6.0The result of this study indicated that, family ownership had no significant affect on profitability, firm age had positive and significant affect on profitability, firm size had positive and significant on profitability, and leverage  had no positive and  significant on profitability.
Pengaruh Leadership Style Terhadap Job Satisfaction dan Financial Performance Pada Sektor Perbankan Di Surabaya Christopher Adrian Lukito; 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 aimed to examine the affect of leaadership style to financial performance and job satisfaction in banking sector in Surabaya. The sample used in this study was 30 banking corporates in Surabaya listed in Bursa Efek Indonesia (BEI) with 150 employees and Return of Asset (ROA) in 2015. Partial Least Square method was used to analys the data. The result of this study showed that leadership style had positive and significant affect on job satisfaction, job satisfaction had positive and significant affect on financial performance, and leadership style had positive and significant affect on financial performance.
Pengaruh Firm Value Terhadap Financial Distress Adelia Yemima; Yulius Jogi
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial distress and firm value are closely related to information dissemination. Sooner or later the company must immediately realize that it is important to improve performance in order to radiate a positive image to the market. Research on firm value has been conducted, but not many have conducted research examining the relationship between firm value and financial distress. This study aims to determine the effect of firm value on financial distress as well as profitability and firm size as control variables. The samples used in this study were 86 manufacturing sector companies listed on the Indonesia Stock Exchange from 2015-2019. Data processing in this study used the Gretl 2020a software.The results of this study prove that firm value has a significant negative effect on financial distress, firm size has a positive effect on financial distress, and fails to prove the effect of profitability on financial distress.
ANALISA HUBUNGAN BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS EARNING MANAGEMENT TAHUN BERJALAN DENGAN MENGGUNAKAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABLE CONTROL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA Vanesa Pradipta 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 was intended to test if there was a relation between income tax expense and earning management. The sample used in this study was manufactures listed in Jakarta Stock exchange. The data collected from annual reports of 2010-2015 with the of total 163 firm years. The hypothesis in this study by using tested by using double regression anlaysis.  Income tax expense measured by using company’s income tax expense divided by the total of the company’s final assets. Earning management measured by Modified Jones model. This study also used control variables, of firm size and leverage. The study found that firm size variable was prove to have a negative effect on earning management, and income tax expense variable and leverage were prove to  have positive affect on earning management. Simultaneously, last year’s income tax expense, firm size and leverage had effects on earning management.
Pengaruh Market Capitalization (MC) terhadap Stock Price Pada Perusahaan Sektor Consumer Goods yang Terdaftar di BEI Periode 2018-2020 Anita Bela Nathania; Vania Yulitasari Handoko; 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 discusses the effect of market capitalization on stock prices. The sample used in this study are consumer goods sector companies listed on the IDX in the 2018-2020 period. In this study using one of the panel data regression analysis. This research method uses software-based statistics, namely Gretl (Gnu Regression, Econometrics, and Time-series Library). This study uses panel data. Panel data is a combination of time series data and cross-sectional data. This study also uses the control variables dividend per share (DPS), earnings per share (EPS) and book value per share (BVPS). The management of data samples as many as 62 companies in the consumer goods sector listed on the IDX during the 2018 - 2020 period and with a predetermined sampling technique, resulted in 32 companies. The final sample is 96 from the consumer goods sector that meets the purposive sampling criteria with observations from 2018-2020. The results show that market capitalization has a positive effect on stock prices. The control variable dividend per share (DPS) has a significant positive effect on stock prices, earnings per share (EPS), and book value per share (BVPS) has a negative effect on stock prices.
PERSEPSI PENGARUH FRAUD TRIANGLE TERHADAP PENCURIAN KAS Mery Marliani; 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 are influence cash theft. They were pressure, opportunity, and razionalitation that depent on employee’s perception.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant affect of pressure, opprtunity, and razionalitation in cash theft.
RESPON INVESTOR DI SEKTOR PERTAMBANGAN TERHADAP PENGUMUMAN PSAK NO. 64: AKTIVITAS EKSPLORASI DAN EVALUASI PADA PERTAMBANGAN SUMBER DAYA MINERAL Jessica Apriliani Koharyanto; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK No. 64: Activities on Mining Exploration and Evaluation of Mineral Resources. When PSAK No. 64 was announced, investors analyzing the affect of PSAK No. 64 to the company’s financial statements and responding to the announcement of the PSAK. This study aimed to investigate the response of investors to the announcement of PSAK No. 64. The investor response was measured by using abnormal return, and to measure abnormal return this study using a market model. This study examined mining companies which in 2011 had shares in the Indonesia Stock Exchange. The results of this study found that investors did not respond to the announcement of PSAK No. 64.
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