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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Cafetaria International Journal of Business, Law, and Education
Yuni Putri Yustisi
Universitas Teknologi Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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MANAJEMEN LABA YANG DIPENGARUHI OLEH MANAGERIAL OVERCONFIDENCE DAN KEPEMILIKAN KELUARGA Yuni Putri Yustisi; Destia Dwi Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3031.724 KB) | DOI: 10.37676/ekombis.v9i1.1271

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui tindakan manajemen laba yang dipengaruhi oleh managerial overconfidence dan kepemilikan keluarga. Penelitian ini menggunakan sebuah indeks untuk dapat mengukur variabel managerial overconfidence yang dikonstruksikan pada komponen aktivitas investasi, aktivitas pendanaan, dan kebijakan dividen dengan median industri sebagai pembanding. Data yang digunakan adalah sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2017. Perusahaan manufaktur dipilih sebagai sampel penelitian dikarenakan perusahaan manufaktur memiliki tingkat volatility laba yang berubah-ubah. Metode penelitian yang digunakan dalam penelitian ini untuk menganalisis data dan menguji hipotesis adalah statistik deskriptif dan uji regresi linier berganda. Hasil pengujian statistik pada penelitian ini menunjukkan bahwa variabel managerial overconfidence berpengaruh positif terhadap manajemen laba. Selain itu, pengujian interaksi antara kepemilikan keluarga dengan managerial overconfidence tidak memperlemah terjadinya manajemen laba. Kata Kunci: Managerial Overconfidence, Manajemen Laba, Kepemilikan Keluarga ABSTRACT This study aims to determine that earnings management is influenced by managerial overconfidence and family ownership. This study uses an indeks to measure the managerial overconfidence variable which is constructed in the components of investment activity, financial activity, and dividend policy with the industry median as a comparison. The data used is a sample of manufacturing companies listed on the Indonesian Stock Exchange during 2012-2017. Manufacturing companies are selected as research samples because manufacturing companies have varying levels of earnings volatility. This study's research method to analyze data and test hypotheses is descriptive statistics and multiple linear regression. The results of statistical tests in this study indicate that the managerial overconfidence variable has a positive effect on earnings management. In addition, testing the interaction between family ownership with managerial overconfidence does not equate to improved earnings management. Keywords: Managerial Overconfidence, Earnings Management, Family Ownership
Mekanisme Tata Kelola Internal dan Pengungkapan Antikorupsi Perusahaan di Indonesia Destia Dwi Putri; Yuni Putri Yustisi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2683

Abstract

This study aims to empirically examine the relationship between internal governance mechanisms and corporate anti-corruption disclosure in Indonesia. Internal governance mechanisms tested are independence of board, audit committee, ownership concentration, and family ownership. This research is a cross sectional study with a quantitative approach, the data used is secondary data. The sample of the study is 100 non-financial companies in Indonesia which are listed on Indonesia Stock Exchange with the largest market capitalization in 2019. This study finds that the internal governance mechanism on the part of audit committee has a positive influence on corporate anti-corruption disclosure. This shows that the role of audit committee has a major influence increasing transparency in preventing corrupt practices in the company environment.
ANALISIS KEBERHASILAN SISTEM INFORMASI APLIKASI SHOPEE Akhmad Afnan; Yuni Putri Yustisi
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.789

Abstract

The Shopee application as one of the developers of the E-Commerce platform is one of the largest developers in Indonesia. Based on SimilarWeb data, Shopee's visit rate during August 2021 recorded a total of 26.92 million unique daily actives users (DAU) accessing it via Android mobile devices. At the end of the 2021 quarter, Shopee's active users reached 130 million people. The focus of this research is on the success factors of the Shopee application and its impact on improving customer service. The research model that forms the basis of the research is the Information Systems Success Model developed by Delone Mclean. The developed model can be used to predict satisfaction, use and net benefits of the Shopee application, although there are several constructs that are not supported.
Marketplace application success analysis using Modified Delone McLean Akhmad Afnan; Yuni Putri Yustisi; Rizky Azzahra Nur Trisnanda
Jurnal Riset Ekonomi dan Bisnis Vol 16, No 1 (2023): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i1.6014

Abstract

Shopee is the biggest E-Commerce platform in Indonesia. Based on SimilarWeb data, Shopee's visit rate during August 2021 recorded 26.92 million Daily Actives Users (DAU) accessing it via Android mobile devices. At the end of 2021, Shopee's active users reached 130 million people. This research focuses on Shopee's success factors and their impact on improving customer service. The primary research of this study is Information Systems Success Model developed by Delone Mclean. This study adds two constructs from the UTAUT (United Theory of Acceptance and Use of Technology) research model. This study uses primary data, primary data obtained directly from 450 samples. Statistical tests in this study use Simultaneous Equation Model (SEM) with the SmartPLS application for running tests. Overall, this study can analyze the factors that can influence the successful use of the Shopee application. Successful use consists of 3 dimensions/variables (satisfaction, use, and net benefits); these three variables have an R-Square between 54% -64%.Aplikasi Shopee sebagai salah satu pengembang platform E-Commerce merupakan salah satu developer terbesar di Indonesia. Berdasarkan data SimilarWeb, tingkat kunjungan Shopee selama Agustus 2021 mencatatkan sejumlah 26,92 juta pengguna aplikasi aktif harian (unique daily actives users/DAU) yang mengakses melalui perangkat mobile Android. Pada akhir kuartal 2021 pengguna aktif Shopee mencapai 130 juta orang. Fokus penelitian ini ialah pada faktor keberhasilan aplikasi shopee dan dampaknya pada peningkatan layanan konsumen. Model penelitian yang menjadi dasar penelitian adalah Model Kesuksesan Sistem Informasi yang dikembangkan oleh Delone Mclean, peneliti menambahkan 2 konstruk dari model penelitian UTAUT (Unified theory of acceptance and use of technology). Peneltiian ini menggunakan data primer. Data primer berupa data yang diperoleh secara langsung dari pengguna shopee sebanyak 450 sampling. Pengujian statistik dalam penelitian ini berupa simultaneous equation model (SEM) dengan bantuan aplikasi SmartPLS.  Secara keseluruhan model penelitian dapat menganalisis faktor-faktor yang dapat memengaruhi keberhasilan penggunaan aplikasi Shopee. Keberhasilan penggunaan terdiri dari 3 dimensi/variabel (kepuasan, penggunaan dan net benefit), tiga variabel tersebut memiliki R-Square antara 54%-64%.
Daya Tarik Perusahaan dan Kompetensi Karir yang Memengaruhi Niat Melamar Pekerjaan pada Mahasiswa Tingkat Akhir Gia Rizky; Dwi Utami Puterisari; Yuni Putri Yustisi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3792

Abstract

The purpose of this study was to identify organizational attribute factors dan individual career competence to intention of applying for a job. This was a quantitavie research approach, using questionnaire as primary data method. There were 80 final students in DIY province as respondents. Research model and hypotheses were tested using IBM SPSS 23. To find out the main attributes of interest in applying for a job, mean arithmetic was conducted for each indicator in the dependent variables. The attractiveness of the company affected the intention of applying for a job, but career competence did not. Simultaneously, the attractiveness of the company and career competence affected the intention to apply for a job. The attribute of attractiveness of the company that is the highest value of the arithmetic mean is working conditions. As for the attributes of career competence with the highest arithmetic mean value is self-knowledge.
Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Sukmawati, Dewi; Junaidi, Junaidi; Purnama, Yunus Indra; Yustisi, Yuni Putri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3634

Abstract

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.
Effect of Financial Literacy, Capital Capacity, and Network on the Performance of MSMEs in South Tangerang, Banten, Indonesia Yustisi, Yuni Putri
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.619

Abstract

The purpose of this research is to determine how networking, capital capacity, and financial literacy affect the performance of MSMEs in South Tangerang, Banten, Indonesia. The study looks at how these factors relate to MSME performance metrics using a quantitative analysis based on survey data gathered from 120 MSME owners/managers. The findings show a strong positive association between MSME success, networking, capital capacity, and financial literacy. Furthermore, regression analysis shows that improved MSME performance outcomes are linked to increased levels of networking, capital availability, and financial literacy. To support sustainable economic development in the area, our findings highlight the significance of enhancing financial literacy, expanding capital accessibility, and creating networking opportunities for MSMEs in South Tangerang, Banten, Indonesia.
The Role of Good Corporate Governance in Practice Tax Avoidance: Analysis Independent Commissioner, Capital Intensity, CEO, and Audit Quality on Sector Properties and Real Estate (2019-2023) Nurdiansyah, Azis; Yustisi, Yuni Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8635

Abstract

This study aims to examine the impact of independent commissioners, capital intensity, CEOs, and audit quality on tax avoidance practices in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance was measured using the Effective Tax Rate (ETR), while data were collected from annual financial reports and analyzed using multiple linear regression. The results reveal that independent commissioners and capital intensity have a significant negative effect on tax avoidance, indicating that the presence of independent commissioners and a high proportion of fixed assets in a company can reduce tax avoidance efforts. On the other hand, while CEOs and audit quality were statistically significant, they did not align with the initial hypotheses, thus failing to support them. These findings confirm that corporate governance and fixed asset composition play crucial roles in minimizing tax avoidance. This research is expected to serve as a reference for policymakers, business practitioners, and future researchers in understanding and addressing tax avoidance issues in Indonesia
Co-Authors Akhmad Afnan Destia Dwi Putri Dewi Sukmawati Dwi Utami Puterisari Gia Rizky Junaidi Junaidi Nurdiansyah, Azis Rizky Azzahra Nur Trisnanda Yunus Indra Purnama, Yunus Indra