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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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LITERASI KEUANGAN DAN PERENCANAAN PENSIUN BAGI KARYAWAN GENERASI SANDWICH: KOMPARASI BERDASARKAN GENDER Maria Rio Rita; Yeterina Widi Nugrahanti; Riskin Hidayat; Djie Liveren Adjie Tehananda
SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v19i2.8489

Abstract

Masa pensiun tidak dapat dihindarkan bagi seorang yang berstatus karyawan. Oleh sebab itu perlu adanya perencanaan pensiun sejak dini dan literasi keuangan yang baik agar di masa tuanya tetap dapat menikmati kesejahteraan finansial, demikian pula bagi mereka yang termasuk dalam kategori Generasi Sandwich. Studi ini bertujuan untuk menguji perbedaan literasi keuangan dan perencanaan pensiun yang dilakukan karyawan berdasarkan gender. Sampel dalam studi ini adalah karyawan berusia antara 25-55 tahun yang memiliki tanggungan finansial untuk gerasi di atas dan di bawahnya pada saat yang sama. Sampel diperoleh menggunakan metode snowball sampling, dan selanjutnya data dianalisis menggunakan uji Chi-Square. Temuan studi ini mendokumentasikan bahwa tidak terdapat perbedaan perencanaan pensiun yang signifikan dari karyawan berdasarkan gender dan literasi keuangannya, namun terdapat korelasi positif signifikan antara literasi keuangan dan perencanaan pensiun dari karyawan Generasi Sandwich. Kata Kunci: Perencanaan Pensiun, Gender, Literasi Keuangan, Generasi Sandwich, Uji Chi-Square
THE EFFECT OF POLITICAL CONNECTIONS, FINANCIAL STABILITY, SUPERVISORY EFFECTIVENESS AND AUDITOR TURNOVER ON TAX AGGRESSIVENESS Aras Brian Kaawoan; Yeterina Widi Nugrahanti
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16448

Abstract

This research is aimed to provide empirical evidence about relationship between political connection, financial stability, effective monitoring and change in auditor on tax aggressiveness. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2018-2020 as samples. Selected company data amounted to 86, so the total observation in this research are 258 firm-years. The data examination in this research uses multiple regression with dated panel. The results of this research indicate that political connection and effective monitoring have a significant negative effect on tax aggressiveness. Meanwhile, financial stability have a significant positive effect on tax aggressiveness. Change in auditor has no significant effect on tax aggressiveness. These results mean that change in auditor conducted by the company can not detect tax aggressiveness.  Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, stabilitas keuangan, efektivitas pengawasan, dan pergantian auditor terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020 sebagai sampel. Data perusahaan terpilih berjumlah 82, sehingga total pengamatan dalam penelitian ini adalah 258 perusahaan. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa koneksi politik dan efektivitas pengawasan memiliki dampak negatif yang signifikan terhadap agresivitas pajak. Sementara itu, stabilitas keuangan memiliki dampak positif signifikan terhadap agresivitas pajak. Pergantian auditor tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil ini menunjukkan bahwa pergantian auditor yang dilakukan perusahaan tidak dapat mendeteksi agresivitas pajak yang dilakukan oleh perusahaan.
BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Lucky Lestiananda; Yeterina Widi Nugrahanti; Gracella Theotama
JRAK Vol 15 No 2 (2023): October 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.v15i2.6575

Abstract

Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.
Apakah Koneksi Politik Mempengaruhi Pengungkapan Lingkungan? Yeterina Nugrahanti; Debbie Natasya
Jurnal Akademi Akuntansi Vol. 6 No. 4 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i4.27479

Abstract

Purpose: This research aims to determine the influence of political connections, company size and company age on environmental disclosure in manufacturing companies listed on the IDX in 2020-2021, either simultaneously or partially, by using company size and company age as control variables.. Methodology/approach: This research uses quantitative methods through a sampling approach, obtaining 99 companies with 198 data. Using multiple linear regression analysis. Data processing was carried out using SPSS Statistics 25. Findings: The results of this study indicate that political connections and company size have a significant positive impact on corporate environmental disclosure. However, company age does not have a significant impact on environmental disclosure. Practical and Theoritical contributio/Origanlity: This research provides knowledge about political connections, company size and company age for environmental disclosure of manufacturing sector companies in 2020-2021. The implication is that companies use environmental disclosure to generate good relations with the government and are expected to increase positive views of the company and attract investors to invest. Research Limitation: This research is still limited to the scope of the research sample for a research period of two years so that the results do not reflect the long-term situation. In addition, it does not discuss the quality of environmental disclosure items disclosed by the company.
Pengaruh Koneksi Politik dan Mekanisme Corporate Governance Terhadap Biaya Audit Stefi Febrianti; Yeterina Widi Nugrahanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6848

Abstract

This study aims to analyze the impact of political connections and corporate governance mechanisms on audit fees. The mechanism of corporate governance in this study is seen from the roles of the board of commissioners, board of directors and audit committee. The data used in this study is secondary data, namely the annual reports of manufacturing companies listed on the Stock Exchange for the period 2018-2020. The sampling technique used in this study was purposive sampling and based on the criteria obtained as many as 432 manufacturing companies. Hypothesis testing was carried out using multiple regression analysis. The results of this study reveal that political connections have a positive effect on audit fees. Other results also reveal that the Independent Board of Commissioners, Audit Committee, and Institutional Ownership variables have a negative effect on audit fees.
Pengaruh Kepemilikan Keluarga Dan Koneksi Politik Terhadap Pilihan Auditor Dionisius Adita Putra; Yeterina Widi Nugrahanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6698

Abstract

This study aims to analyze and provide empirical evidence whether family ownership and political connections can influence auditor choice in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Research related to the influence of family ownership and political connections on auditor choice is still limited so this research was chosen to be carried out seeing the number of cases of auditor selection errors and causing fatal problems. The sample selection method used purposive sampling technique and found 105 companies with 315 samples. Hypothesis testing used logit regression because the dependent variable was a dummy variable measured by a ratio scale. The results of the study found that family ownership and political connections did influence the selection of auditors. The conclusion is that the cost of using the services of Big 4 Public Accountants is also one of the reasons why companies with high family ownership tend to choose Non- Big 4 Public Accountants.
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 | 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.
The Usage of Paylater Among College Students: The Role of Self-Control, Hedonistic Conformity, and Family Financial Education Nugrahanti, Yeterina Widi; Rita, Maria Rio; Restuti, Mitha Dwi; Hadiluwarso, Melina Alicia
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.23456

Abstract

Research aims: The increasing phenomenon of the unwise use of Paylater in society, even among college students, is interesting to review further. This study aims to test the role of self-control and hedonistic conformity with the moderation of family financial education on the use of Paylater by university students.Design/Methodology/Approach: Primary data was obtained through a survey involving 117 respondents who have or are currently using the Paylater service. Furthermore, the data was processed using the Partial Least Squares (PLS) method.Research findings: This study produced the following findings: hedonistic conformity was proven to have a positive effect on the use of Paylater in the full sample and in two sub-samples. This finding is in line with the TPB modification used in this research, hedonic conformity as a proxy for subjective norms has been shown to contribute positively to the use of Paylater among colleege students. Meanwhile, the role of family financial education has not been proven to moderate the regression path of self-control and hedonic conformity on the use of Paylater.Theoretical Contribution/Originality: This study contributes to enriching the literature on personal financial management, especially regarding the use of Paylater based on internal and external factors of students.Practitioners/Policy Implications: These results offer recommendations for personal financial management, especially for university students, to avoid the risk of being trapped by Paylater by paying attention to their social community and prioritizing family financial education.Research Limitations/Implications: Respondents were mostly undergraduate students, so this study cannot explain the dynamics of financial behavior among undergraduate and postgraduate students who have different demographic characteristics. Therefore, future research needs to analyze different sample groups to enrich the scientific perspective. Furthermore, to provide depth of analysis, this study proposes to add other internal aspects of the individual to the TPB theoretical framework (e.g.: perception of usury and financial risk tolerance). Last but not least, regarding the development of indicators from the family financial education variable that does not yet include personal debt management education items, hence this indicator can be added as a proxy for this variable to obtain in-depth measurements.
Analisis Kinerja Keuangan Bank Sebelum Dan Selama Pandemi (Covid -19) Milenia, Wenny; Selida Apryastuti Purba, Sondang; Widi Nugrahanti, Yeterina
Jurnal Multidisiplin Indonesia Vol. 1 No. 1 (2022): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v1i1.27

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan bank sebelum dan selama pandemi (COVID–19). Analisis ini menggunakan metode RGEC, rasio yang digunakan adalah Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Asset (ROA), Current Adequacy Ratio (CAR). Penelitian ini menggunakan metode kuantitatif dengan pendekatan komparatif karena data yang digunakan berupa angka – angka dan menganalisis data yang diperoleh agar dapat menentukan adanya perubahan kinerja keuangan bank selama dan sebelum covid-19. Sumber data yang digunakan adalah data sekunder. Data diperoleh dari hasil laporan keuangan tahun 2018 – 2020 sebelum dilakukan merger pada tahun 2021 yang dipublikasikan pada link resmi Otoritas Jasa Keuangan (OJK). Subjek penelitian ini adalah Perbankan syariah pada PT Bank Syariah Indonesia yakni bank mandiri syariah, bank BRI syariah, dan bank BNI syariah. Hasil penelitian mengindikasikan bahwa terdapat ROA yang mengalami penurunan dari 3 bank yang terdapat pada BSI (Bank Syariah Indonesia) sebelum dan selama pandemi, sementara NPF, FDR, GCG, dan CAR tidak ada penurunan rasio terhadap kinerja bank sebelum dan selama pandemi.
Analisis Faktor Keuangan dan Non Keuangan yang Berpengaruh pada Prediksi Peringkat Obligasi di Indonesia (Studi pada Perusahaan Non Keuangan yang Terdaftar di BEI dan di Daftar Peringkat PT Pefindo 2009-2011) Dewi Widowati; Yeterina Nugrahanti; Ari Budi Kristanto
Jurnal Manajemen Maranatha Vol 13 No 1 (2013)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v13i1.141

Abstract

This study aims to determine the effect of profitabily, leverage, liquidity, solvability, PER, produktifity, secure, maturity and auditor reputation of bonds in the bond rating to non financial and no banking bond companies listed in IndonesiaStock Exchange and is registered in the ratings of bonds issued by PT.PEFINDO period 2009 to 2011. In this study the sample were 163 bonds. The sampling technique is determined using targeted sampling (purposive sampling), whereas themethod of analysis used factor analysis and logistic regression analysis. By using analysis factor variabel profitabily, leverage, liquidity, solvability, maturity and auditor reputation is a factor can be used to predict bond rating. Logistic regressionis employed to see the effect of profitabily, leverage, liquidity, and auditor reputation to the prediction of bond rating. While the solvability and maturity does not affect the prediction of bond.Keywords: bond rating, profitabily, leverage, liquidity, solvability, PER,productifity, secure, maturity and auditor reputation
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