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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 Jurnal Analisis Bisnis Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) International Journal of Applied Business Research 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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Pengaruh Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan [Influence of Cost against Corporate Social Responsibility, Financial Performance, and Value] Aditya Satya Yudharma; Yeterina Widi Nugrahanti; Ari Budi Kristano
DeReMa (Development Research of Management): Jurnal Manajemen Vol 11, No 2 (2016): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v11i2.206

Abstract

Corporate social responsibility is becoming increasingly important in Indonesia and many companies get into trouble when they do not care about environmental and social issues. The purpose of this research is to analyze the influence of corporate social responsibility expenditure on the financial performance and value of a firm. The samples used in this study were 56 companies listed in the Indonesia Stock Exchange 2012 and 2013. The samples were chosen using the purposive sampling method based on certain designated criterias. Corporate social responsibility expenditure is measured by employee welfare cost and social expenditure for the community. The financial performance is measured by return on assets (ROA) and the firm value is measured by Tobin’s Q ratio. For testing hypothesis, this study used multiple regression analysis. The result of this study showed that the employee welfare cost had a positive effect toward financial performance (ROA) and no effect toward firm value (Tobin's Q) while social expenditure for community had no effect toward financial performance (ROA) and firm value (Tobin’s Q).
Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure? Yeterina Widi Nugrahanti
Jurnal Internasional Penelitian Bisnis Terapan Vol 3 No 02 (2021)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v3i2.147

Abstract

The objective of this study is to investigate the impact of political connection and corporate governance mechanisms (independent board of commissioner, institutional ownership, and board of commissioner size) toward Corporate Social Responsibility (CSR) disclosures using Global Reporting Initiative (GRI) Guidelines. Purposive sampling technique was conducted and 272 non-financial companies listed in the Indonesian Stock Exchange during 2015-2017 were acquired as the samples (816 firm-years). For testing the hypotheses, unbalanced Generalized Least Square panel data regression was employed. The finding shows that political connection and board of commissioner size have a positive impact on CSR disclosures while independent board of commissioner and institutional ownership do not. This study contributes to political connection, corporate governance mechanism, and CSR disclosure literature by identifying CSR disclosure based on GRI guidelines up to the most detailed level, which are 77 disclosure items indicators and 254 sub-indicators. Meanwhile, previous research only identify CSR disclosure up to 77 GRI indicators without paying attention to the sub-indicators in detail.
Entrepreneurial orientation and emotional bias in MSMEs’ financing and performance Maria Rio Rita; Ari Budi Kristanto; Yeterina Widi Nugrahanti; Mohamad Nur Utomo
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.4420

Abstract

There have been numerous studies investigating the dynamics of micro, small and medium enterprises (MSME) development. However, this research topic still offers several interesting research gaps to be explored. Accordingly, the purpose of this research is to test the effects of entrepreneurial orientation and asymmetric information that affect MSME entrepreneurs’ emotional biases, as well as the relationships between these variables and MSME’s financing and performance. Our research objects are MSMEs located in four urban villages in Salatiga City, Central Java that engage in various business sectors, such as the food and beverage, the service industry, the groceryw, and the horticulture sector. We analyze the research data with the Partial Least Square (PLS) software. The research results reveal that entrepreneurial orientation and asymmetric information positively influence MSME entrepreneurs’ emotional bias. Meanwhile, emotional bias has a significantly positive influence on financing. Finally, we also find that financing positively affects MSMEs’ performance. In sum, our study demonstrates the importance of the behavioral aspect (emotional bias) in explaining MSMEs’ performance through its indirect impact through financing.
THE EFFECT OF OWNERSHIP STRUCTURE ON FINANCIAL DISTRESS: EVIDENCE IN INDONESIAN MANUFACTURING COMPANIES Lintang Santoso; Yeterina Widi Nugrahanti
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5178

Abstract

This study aims to determine the effect of ownership structure on financial distress. The research method used in this study is quantitative methods and data collection techniques using purposive sampling. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This research uses the panel data regression analysis technique. From testing the estimation model, it was found that the Fixed Effect Model was the chosen estimator. The classic assumption test is problematic, so the mode is changed to the GLS panel. The results of this study are Managerial Ownership, Institutional Ownership, and Foreign Ownership and have a negative influence on financial distress. The government Ownership variable does not affect financial distress.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Cost Of Equity Perusahaan Mitta Ariyani; Yeterina Widi Nugrahanti
Telaah Bisnis Vol 14, No 1 (2013): Juli 2013
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.977 KB) | DOI: 10.35917/tb.v14i1.12

Abstract

AbstractThe purpose of this study is to investigate the effect of Corporate Social Responsibility (CSR) Disclosure on Cost of Equity Capital. CSR disclosure index is measured based on Global Reporting Initiative standards, while Cost of Equity Capital is measured by Capital Asset Pricing Model (CAPM). This study uses manufacturing companies which is listed on Indonesia Stock Exchange (IDX) in 2010. By purposive sampling, this research obtained 72 companies as a samples. The control variables used are financial leverage and firm size. Multiple regression analysis by SPSS 16 was run for testing the hypothesis. The result show that CSR disclosure and financial leverage have no effect to Cost of Equity. Then, firm size have positive effect to Cost of Equity.
Perbedaan Reaksi Pasar pada Perusahaan Pemenang Indonesia Sustainability Reporting Award (Isra) ( Studi Kasus pada Perusahaan Pemenang ISRA periode 2009-2011) Randika Bagus Linuwih; Yeterina Widi Nugrahanti
Telaah Bisnis Vol 15, No 1 (2014): Juli 2014
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.116 KB) | DOI: 10.35917/tb.v15i1.10

Abstract

ABSTRACTThe purpose of this study is to examine the change ofmarket reaction arround the date of Indonesia Sustainability Reporting Award (ISRA announcement. The market reaction is measured byabnormal return dan trading volume activity.The sample of the study consist of 25 companies listed on the Indonesian Stock Exchange which accept the appreciation of ISRA in 2009-2011. Data that used in this study consist of share’s daily closing priceand daily trading volume. The estimation period is 30 days and event period is 11 days by using Market Models. Technique of analyzed for examining the hypothesis is Wilcoxon Sign Test at level significant of 10%.The results of this research show that ISRAannouncementdid not get any response from the investors, because there were no significant changes to the abnormal return before and after the announcement.The examination of trading volume activity proves that there are any significant differences in trading volume activity especially on fifth day and second day before the announcement, and the first day and second day after ISRA 2009-2011 announcement.
Pengaruh Price To Book Value (PBV) Dan Likuiditas Saham Terhadap Stock Split Dan Dampaknya Terhadap Kinerja Pasar Riky Setiawan; Yeterina Widi Nugrahanti
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 2 No 1 (2012): Vol II No 1 Nov 2012
Publisher : Universitas Kristen Wira Wacana Sumba

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate whether PBV and stock’s liquidity have influence toward firms to perform stock split and the effect of stock split towards market’s value. Stock’s liquidity is measured by Trading Volume Activity while market’s value is measured by Toin’s Q. This research uses financial performance (Earnings per Share) as a control variable. The methods used is purposive in which in this study obtained 31 splitting firms and 31 non splitting firms during period 2005-2009. The analysis tools used in this study are logistic regression and paired t-test. The result shows that trading volume has negative influence toward firms to perform stock split. Also, the result shows that there are differences in market’s value after and before they perform stock split based on Tobin’s q.Keywords : Stock Split, Price to Book Value, Trading Volume, Earning per Share and Tobin’s q.
KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN Yeterina Widi Nugrahanti; Oktania Maharani
Manajemen dan Bisnis Vol 12, No 1 (2013): March 2013
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.598 KB) | DOI: 10.24123/jmb.v12i1.14

Abstract

The purpose of this study is to examine the effect of firm’s characteristic on Corporate SocialResponsibility (CSR) disclosures and the effect of CSR disclosures on financial performance.CSR disclosure is measured by Global Reporting Initiative Index and financial performance ismeasured by Economic Value Added (EVA). The firms’ characteristics are proxied by firm size,company profiles, leverage and firm age. The sample of this research was extracted withpurposive sampling method. Sample consist of 55 annual reports of manufacturing companieslisted on the Indonesian Stock Exchange as of December 31, 2010. The technique for examininghypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicatethat firm size and firm age have a significant positive influence on the corporate socialresponsibility disclosure. But, company profile and leverage failed to show its significant effect.Result showed that CSR disclosure has positive significant effect to financial performance.Tujuan dari penelitian ini adalah untuk memeriksa efek dari karakteristik perusahaan padapengungkapan tanggung jawa sosial perusahaan (CSR), serta dampak pengungkapan CSR padakinerja keuangan. Pengungkapan CSR diukur melalui by Global Reporting Initiative Inde,sedangkan kinerja keuangan diukur melalui Economic Value Added (EVA). Karakteristikperusahaan didekati dari ukuran perusahaan, profil perusahaan, leverage, dan usia perusahaan.Sampel dalam penelitian ini diperoleh melalui metode purposive sampling, yang terdiri dari 55laporan tahunan dari perusahaan manufaktur yang terdaftar dalam bursa sejak 31 Desember 2010.hipotesis diuji dengan regresi berganda menggunakan SPSS 16. Hasil penelitian menunjukkanbahwa ukuran dan usia perusahaan memiliki dampak yang positif dan signifikan padapengungkapan CSR, tetapi profil perusahaan dan leverage tidak menunjukkan efek yangsignifikan. Penelitian ini juga menunjukkan bahwa pengungkapan CSR memiliki dampak positifdan signifikan pada kinerja keuangan.
Penyusunan Standar Operasional Prosedur (SOP) Aktivitas Kepesertaan Di Dana Pensiun Gereja Kristen Jawa (DP-GKJ) Choirul Ummam Al Muhtaromi; Satrio Bagus Sembodo; Yefta Andi Kus Noegroho; Ika Kristianti; Yeterina Widi
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.001 KB)

Abstract

Dana Pensiun menjadi badan hukum yang penting dalam pengelolaan program pensiun. Dalam pengaturan operasional Dana Pensiun diperlukan adanya Standar Operasional Prosedur (SOP) agar berjalan sesuai visi dan misi entitas. Objek pengabdian masyarakat ini adalah Dana Pensiun Gereja Kristen Jawa Salatiga. DP-GKJ Salatiga belum memiliki SOP yang memadai dalam menjalankan tugasnya. Sehingga pengabdian ini bertujuan untuk membantu DP-GKJ Salatiga dalam penyusunan Standar Operasional Prosedur (SOP) terkhusus dalam aktivitas kepesertaan yang terdiri dari, pemutakhiran data, penerimaan peserta baru, penghentian peserta, dan permohonan pensiun. Metode yang dilakukan dalam pengabdian adalah: (1) Pendampingan penyusunan SOP aktivitas kepesertaan dan (2) Penyusunan SOP aktivitas kepesertaan DP-GKJ. Hasil dari pengabdian ini adalah telah tersusunnya SOP, meliputi: (1) tujuan; (2) ruang lingkup; (3) kebijakan, dokumen yang mendasari dan otorisasi; (4) prosedur, yang berisi petugas atau pihak yang terlibat dan langkah kerjanya; serta (5) flowchart yang dapat memperjelas alur dari setiap aktivitas kepesertaan DP-GKJ.
The Influence of the Audit Committee and Corporate Social Responsibility Disclosure on Earnings Management Aprilia Pasca Ratiningsih; Yeterina Widi Nugrahanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2180

Abstract

This study aims to see the effect of Audit and Disclosure of Corporate Social Responsibility (CSR) on Earnings Management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The total population in this study is 128 companies listed on the Indonesia Stock Exchange (IDX). The sample taken is a company engaged in the manufacturing sector on the Indonesia Stock Exchange (IDX) which was selected using a purposive sampling method. The analytical method used in this research is quantitative analysis. The results of the study simultaneously show that the Frequency of Audit Committee Meetings and Disclosure of Corporate Social Responsibility (CSR) have a negative influence on Earnings Management.
Co-Authors Aditya Satya Yudharma 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 Evie Sola Gracia 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