Article Per Year (5 Year)
p-Index From 2021 - 2026
4.039
P-Index
This Author published in this journals
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 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 Jurnal Akuntansi dan Keuangan Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Magister Akuntansi Trisakti Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Indonesia E-JURNAL AKUNTANSI 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

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
Board Diversity, Koneksi Politik dan Financial Distress Jassica Brigita Kharis; Yeterina Widi Nugrahanti
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p03

Abstract

This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress. Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.
Peran Moderasi Corporate Governance dalam Hubungan Koneksi Politik, Kompensasi Bonus dan Manajemen Laba Wise Maharti; Yeterina Widi Nugrahanti
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p17

Abstract

The research objectives are to examine the effect of political connections and bonus compensation on earnings management, and to examine the role of corporate governance in the influence of political connections and bonus compensation on earnings management. The study was conducted on manufacturing companies listed on the IDX from 2016-2020 and this study used quantitative data analysis methods with Moderating Regression Analysis (MRA) as hypothesis testing. The results of the research on political connections and bonus compensation have an effect on earnings management. Independent commissioners can weaken the positive influence of political connections on earnings management, while institutional ownership and audit quality have no effect on earnings management. In addition, independent commissioners and institutional ownership cannot weaken the positive effect of bonus compensation on earnings management, but audit quality can actually weaken this effect. Keywords: Earnings Management; Political Connections; Bonus Compensation; Corporate Governance; Independent Commissioners; Institutional Ownership; Audit Quality.
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
Pengaruh Struktur Kepemilikan Sebagai Mekanisme Corporate Governance terhadap Kinerja Perbankan Yeterina Widi Nugrahanti; Shella Novia
Jurnal Manajemen Maranatha Vol 11 No 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v11i2.182

Abstract

The purpose of this study is to measure the ownership structure as a corporate governance mechanism on financial performance in the banking sector. Independent variables used in this study is the ownership structure that consists of foreign ownership, government ownership, institutional ownership, and managerialownership. Than, banks performance is measured by ROA (Return On Assets). The control variable used in this study is firm size. This study uses the general banking company which is listed in Indonesia Stock Exchange (BEI) in the period 2009-2010. By purposive sampling, this study obtained 27 samples company. The research period is two years, so 54 (27 samples x 2 years) annual reports will be used in this research. For testing hypothesis, this study uses multiple regressionanalysis by spss 16. The results showed that institutional ownership and firm size have positif significant effect to banks performance. While, foreign ownership, governmental ownership, and managerial ownership have no influence to banks performance.
APAKAH KONEKSI POLITIK MENINGKATKAN RELATED PARTY TRANSACTION? Santosa, William Agustinus; Nugrahanti, Yeterina Widi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.140

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara koneksi politik terhadap transaksi pihak berelasi. Penelitian ini menggunakan populasi yaitu seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Dengan menggunakan purposive sampling dalam menentukan sampel penelitian, diperoleh 112 perusahaan dengan jumlah observasi sebanyak 336 observasi yang memenuhi kriteria pemilihan sampel. Analisis regresi data panel digunakan dalam penelitian ini untuk melakukan pengujian hipotesis. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh positif terhadap transaksi normal utang pihak berelasi dan transaksi abnormal utang pihak berelasi. Hasil lain menujukkan bahwa koneksi politik tidak berpengaruh terhadap transaksi normal piutang pihak berelasi dan transaksi abnormal piutang pihak berelasi. Kata Kunci: Koneksi politik, transaksi pihak berelasi, transaksi abnormal pihak berelasi, teori agensi ABSTRACT This study aims to examine the effect of political connections on related party transactions. This study uses a population that is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. By using purposive sampling in determining the research sample, 112 companies are obtained with a total of 336 observations that met the sample selection criteria. Panel data regression analysis is used in this study to test the hypothesis. The results show that political connections have a positive effect on normal related party transactions of account payable and abnormal related party transactions of account payable. Other results show that political connections have no effect on normal related party transactions of account receivable and abnormal related party transactions of account receivable. Keywords: Political connection, related party transaction, abnormal related party transaction, agency theory
Pengaruh invesment opportunity set (IOS), kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba Tinenti, Rasy Vania Jurike; Nugrahanti, Yeterina Widi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1122

Abstract

Tujuan penelitian adalah menguji pengaruh investment opportunity set, kepemilikan manajerial dan kepemilikan institusional pada kualitas laba. Perusahaan LQ45 yang listing di Bursa Efek Indonesia periode 2019 – 2021 menjadi populasi dalam penelitian ini. Sampel ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 25 perusahaan selama periode penelitian. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel. Data diolah pada program eviews versi 12. Hasil penelitian menunjukkan bahwa IOS berpengaruh positif signifikan terhadap kualitas laba pada perusahaan LQ45. Kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh secara signifikan terhadap kualitas laba pada perusahaan LQ45. Variabel kontrol return on assets (ROA) berpengaruh positif signifikan terhadap kualitas laba pada perusahaan LQ45. Variabel kontrol ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas laba pada perusahaan LQ45.
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN RELATED PARTY TRANSACTION Wijaya, Darma Sudata; Supatmi, Supatmi; Widi, Yeterina
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Penelitian ini menguji apakah kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh pada jumlah Transaksi Pihak Terkait (RPT) baik dalam kasus rekening hutang maupun piutang. Penelitian ini menggunakan sampel 112 perusahaan manufaktur yang terdaftar di BEI. RPT untuk akun yang terutang di hitung dengan membagi total hutang rekening pihak yang terkait dengan total kewajiban, sedangkan RPT untuk piutang dihitung dengan membagi total piutang pihak yang terkait dengan total aset. Variabel kepemilikan manajerial dihitung dari porsi saham kepemilikan manajemen dan kepemilikan institusional, sementara standar perusahaan ditunjukkan dengan total log aset. Data-data yang diperoleh diuji menggunakan regresi berganda. Hasil penelitian secara simultan menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh signifikan dengan akun hutang RPT. Sedang secara parsial hanya standar perusahaan yang memiliki pengaruh negatif signifikan dengan akun hutang RPT. Disisi lain, secara bersama hasil pengujian variabel kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan tidak memiliki pengaruh signifikan dengan akun piutang RPT.
Political Connections and Income Smoothing: Does Ownership Structure Matter? Imanuela Wahyu Krisdina; Yeterina Nugrahanti
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.79-90

Abstract

This study aims to examine the effect of political connections on income smoothing. In addition, this study seeks to investigate whether ownership structure, as operationalized by institutional and managerial ownership, strengthens or weakens the relationship between political connections and income smoothing. This study uses political connection as the independent variable, income smoothing as the dependent variable, and institutional ownership and managerial ownership as the moderating variables. This study uses secondary data from publicly listed Indonesian energy-sector firms’ annual reports for 2020-2022. The logistic regression and Moderated Regression Analysis (MRA) reveal that political connections positively affect income smoothing. Additionally, as a moderating variable, institutional (managerial) ownership mitigates (strengthens) the effect of political connections on income smoothing
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.
Do Political Connections, Ownership Structure, and Audit Quality Affect Earnings Management? Nugrahanti, Yeterina Widi; Nugroho, Agung Tri
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.766

Abstract

This study aims to determine the effect of political connections, ownership structure (managerial ownership and institutional ownership), and audit quality toward earnings management. Earnings management in this study is measured by discretionary accruals using the modified Jones model. By purposive sampling, this study gets 262 non-financial companies listed in Indonesia Stock Exchange during 2017-2019 as samples (786 observations). This study uses generalized least square panel data regression for testing the hypotheses. The results indicate that political connections have a positive effect on earnings management, while managerial ownership, institutional ownership and audit quality have a negative effect on earnings management. Penelitian ini bertujuan untuk mengetahui pengaruh koneksi politik dan mekanisme corporate governance terhadap manajemen laba. Variabel independen yang digunakan dalam penelitian ini adalah koneksi politik, kepemilkan manajerial, kepemilikan institusional dan kualitas auditor. Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba. Dalam penelitian ini koneksi politik diukur dengan jumlah dewan direksi dan dewan komisaris yang memiliki koneksi politik dan manajemen laba diukur dengan nilai discretionary accruals menggunakan model Jones dimodifikasi. Penelitian ini menggunakan data sekunder berupa data yang diambil dari laporan tahunan perusahaan dengan rentang waktu tahun 2017 sampai 2019 (3 tahun). Populasi penelitian ini merupakan semua sektor perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan berdasarkan hasil purposive sampling terdapat 262 perusahaan (786 observasi) yang digunakan sebagai sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan uji regresi data panel. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh positif terhadap manajemen laba, sedangkan kepemilikan manajerial dan kepemilikan instusional berpengaruh negatif terhadap manajemen laba. Penelitian ini juga menemukan bahwa kualitas auditor tidak berpengaruh terhadap manajemen laba.
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 Imanuela Wahyu Krisdina 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 Milenia, Wenny Mitha Dwi Restuti Mitta Ariyani Mitta Ariyani, Mitta Nathalia Wijaya Nugroho, Agung Tri Oktania Maharani Pambayun Kinasih Yekti Nastiti 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