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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

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

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

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

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

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

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

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

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.

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

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.

The Sources and Effects of Retirement Planning: An Empirical Study of Sandwich-Generation Employees in Indonesia Rita, Maria Rio; Nugrahanti, Yeterina Widi; Nastiti, Pambayun Kinasih Yekti
Media Ekonomi dan Manajemen Vol 39, No 2 (2024): July 2024
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v39i2.4878

This research aims to analyze the retirement planning of employees belonging to the sandwich generation by considering financial literacy, collectivist culture, and family financial responsibility that promote financial and psychological well-being. We run the SEM-PLS to analyze the data from 200 sandwich-generation employees between 25-55 years old. The results demonstrate that financial literacy positively affects financial and psychological well-being, collectivist culture positively affects family financial responsibility, family financial responsibility affects retirement planning and psychological well-being, as well as retirement planning positively affects financial and psychological well-being. These findings indicate that personal and financial factors contribute to retirement planning for sandwich generation employees. It is hoped that planning for retirement early can break the chain of births of the next sandwich generation in the family, so that financial and psychological well-being can be achieved. This paper implies that sandwich-generation employees must plan their retirements early and wisely to achieve financial well-being and even break the chain of the next sandwich-generation.

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