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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Siasat Bisnis SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi Jurnal Manajemen Bisnis Kinerja Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Jurnal Manajemen dan Keuangan Journal of Auditing, Finance, and Forensic Accounting DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Analisis Bisnis Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Applied Business Research Jurnal Akuntansi dan Bisnis MABIS: Manajemen dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Telaah Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Magister Akuntansi Trisakti Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Indonesia Jurnal Manajemen Maranatha Jurnal Analisis Bisnis Ekonomi
Yeterina Widi Nugrahanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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Journal : AFRE Accounting Financial Review

 1 
Masih Berjayakah Big Four? Bill Mauboy; Yeterina Widi Nugrahanti
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7475

Abstract

This study aims to examine the change of KAP from the big four to the non-big four and vice versa empirically on the market reaction with the date of the event being the date of the change of the KAP and to test the excessive reaction when the company announces the change of the KAP. The sampling technique in this study used purposive sampling with a total sample of 60 companies from 2017 to 2019. The results of this study were that there was a positive reaction when the company announced the change of KAP to bigfour and vice versa when the company announced the change of KAP out of bigfour have a negative influence. Furthermore, there was no excessive reaction from investors when the company announced the change of KAP
Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi Vidia Damayanti; Yeterina Widi Nugrahanti
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7763

Abstract

This study aims to determine the effect of financial distress on earnings management with corporate governance mechanisms as a moderating variable. Earnings management in this study is measured by real earnings management, namely abnormal operating cash flows. The level of financial distress in this study is proxied by leverage. This study uses 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 405 observations. This study uses Generalized Least Square (GLS) panel data regression. The results showed that financial distress had a positive effect on earnings management as measured by abnormal CFO. This study also found that managerial ownership and institutional ownership weakens the positive influence of financial distress on earnings management as measured by abnormal CFO.DOI: DOI: https://doi.org/10.26905/afr.v5i2.7762 
Koneksi Politik dan Nilai Perusahaan: Apakah Mekanisme Corporate Governance Memiliki Peran? Yeterina Widi Nugrahanti; Indriyani Nurfitri
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7762

Abstract

This study aims to examine the effect of political relations on firm value with corporate governance mechanisms as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method with a sample of 158 companies during the 2018-2020 period. Data were analyzed by panel data regression for hypothesis testing. The results of this study indicate that political connections have a positive effect on firm value. The corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners is proven to be able to moderate the influence of political connections on firm value, but independent boards of commissioners are proven unable to moderate the influence of political connections on firm value. This implies that companies need to optimize their political connections to increase the value of the company. This study also finds that the corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners weakens the positive influence of political relations on firm value.DOI: https://doi.org/10.26905/afr.v5i2.7762
Co-Authors Aditya Satya Yudharma Agung Tri Nugroho Aprilia Pasca Ratiningsih Apriliawati, Risvia Aras Brian Kaawoan Ari Budi Kristanto Bill Mauboy Choirul Ummam Al Muhtaromi Christina Widhi Astuti Daniel Felimanto Hartono Darma Sudata Wijaya Debbie Natasya Dewi Widowati Dimaz Ramananda Dionisius Adita Putra Djie Liveren Adjie Tehananda Gracella Theotama Hadiluwarso, Melina Alicia Handita Rachma Sulistyanto Ika Kristianti Indriyani Nurfitri Jassica Brigita Kharis Kristiana Gabriela Astri Astasari Kusumo, Verena Winardi Laurensia Chintia Dewi, Laurensia Chintia Linda Ariany Mahastanti Lintang Santoso Lucky Lestiananda Maria Rio Rita MI Mitha Dwi Restuti Milenia, Wenny Mitta Ariyani Mitta Ariyani, Mitta nastiti, pambayun kinasih yekti Nathalia Wijaya Oktania Maharani Puspitasari, Andriana Putra, Ade Pranata Randika Bagus Linuwih Randika Bagus Linuwih, Randika Bagus Riky Setiawan Rini Purwanti Riskin Hidayat Risvia Apriliawati Santosa, William Agustinus Satrio Bagus Sembodo Selida Apryastuti Purba, Sondang Sharon Manopo Shella Novia Simeon, Simeon Stefi Febrianti Supatmi Supatmi Supatmi Tinenti, Rasy Vania Jurike Tri Wahyu Karuniawan Utomo, Mohamad Nur Vidia Damayanti Wibowo, Paulina Febriani Wise Maharti Yefta Andi Kus Noegroho Yulius Ardy Wiranata