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All Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ilmiah ASET Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Yusni Warastuti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Perbedaan Kinerja Keuangan dan Kinerja Pasar Perusahaan Indeks Sri-Kehati dengan Perusahaan Non Indeks Sri-Kehati Periode 2015 – 2017 Esther Kusumawati; Yusni Warastuti
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.2841

Abstract

Abstract The increasingly fierce level of competition has prompted companies to seek new ways to attract capital market investors. Market players are increasingly aware of the impact of company activities on the environment and sustainability reporting. Capital market authorities are also increasingly concerned about investors' attention to environmental damage caused by uncontrolled exploitation of natural resources. In cooperation with the Biodiversity Foundation (KEHATI), Indonesia Stock Exchange formed a new index called the SRI-KEHATI in 2008. Firms included in the SRI-KEHATI index category are firms that pay serious attention to environmental, social and good corporate governance issues. This study examines the differences in financial performance and market performance of companies that are included in the SRI-KEHATI index group and those of non-SRI-KEHATI index companies. Financial performance is measured by the ratio of net profit margin, return on assets, and return on equity. Meanwhile, market performance is measured by the price earnings ratio. The results show that the ratios of NPM, ROA, ROE, and PER of firms included in SRI-KEHATI index are higher than non-SRI-KEHATI index. Abstrak Tingkat kompetisi yang semakin ketat telah mendorong perusahaan untuk mencari cara-cara baru dalam menarik minat investor pasar modal. Pelaku pasar semakin sadar tentang dampak aktivitas perusahaan terhadap lingkungan dan sustainability reporting. Badan otoritas pasar modal juga semakin perduli tentang perhatian investor terhadap kerusakan lingkungan yang diakibatkan eksploitasi sumber daya alam yang tidak terkendali. Bekerjasama dengan Yayasan Keanekaragaman Hayati (KEHATI), pada tahun 2008 Bursa Efek Indonesia. membentuk suatu indeks baru yang diberi nama indeks SRI-KEHATI. Perusahaan-perusahaan yang masuk dalam kategori indeks SRI-KEHATI adalah perusahaan yang memberi perhatian serius terhadap masalah lingkungan, sosial, dan tata kelola perusahaan yang baik (good corporate governance). Penelitian ini menguji perbedaan kinerja keuangan dan kinerja pasar perusahaan yang masuk kedalam kelompok indeks SRI-KEHATI dengan perusahaan non indeks SRI-KEHATI. Kinerja keuangan diukur dengan rasio net profit margin, return on asset, dan return on equity. Sedangkan kinerja pasar diukur dengan price earnings ratio. Hasil penelitian menunjukkan bahwa rasio NPM, ROA, ROE, dan PER perusahaan yang termasuk dalam kelompok indeks SRI-KEHATI dan lebih tinggi daripada kelompok perusahaan non indeks SRI-KEHATI.
Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35 Yusni Warastuti; Clara Susilawati; Sansaloni Butar-Butar; Monika Palupi Murniati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4067

Abstract

The church as a non-profit oriented entity accepts donations to fund its service activities and donors do not expect a comparable return of economic benefits. Legitimacy theory can be used to explain the position of the church which has a social contract with the people so that it is still necessary to make accountability. Interpretation of Financial Accounting Standards 35 as a substitute for Statement of Financial Accounting Standards No. 45 is a guideline for non-profit oriented entities to present financial statements, including churches. This study aims to explore the understanding of church managers on the components of financial statements and their usefulness. This study is a qualitative research with a phenomenological approach with five church administrators informants on the implementation of ISAK 35 as of January 1, 2020. The method used in this study used interviews with in-depth interviews. The analysis technique in the study after conducting the interview was transcription, description and interpretation of the data obtained. The results showed that the guidelines used to prepare the financial statements of PSAK 45. Other results, the informants already had a basic understanding, namely being able to mention the main accounts in each financial report and provide an explanation of their use, except for the cash flow statement because this report is not a component of financial statements that served. The existing financial reports are sufficient to be used as a basis for church management, starting from planning, controlling and making decisions.
Stock Splits Mampukah Memprediksi Perubahan Laba Masa Datang Yusni Warastuti; Widuri Kurniasari
Jurnal Ilmiah Aset Vol 10 No 1 (2008): Jurnal ASET Volume 10 No 1
Publisher : STIE Widya Manggala

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

Abstract

This study examines whether stock splits announcement contain information about future profitability, measured in terms of future earnings change. Our empirical result show evidence that runup price and price prior stock splits event are positively related to stock split factor and significant. Indeed, we find that split factors signal not only unable to predict future earnings change, after controlling for current profitability.
The Influence of Financial Performance and Environmental, Social, Governance (ESG) Score on Stock Return Gabriella Angeline Darwanto; Yusni Warastuti
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.24-40

Abstract

This research aims to thoroughly examine the influence of financial performance and Environmental, Social, Governance (ESG) score on stock return. The study analyze how these financial and non-financial factors influence stock price movements and investor decision-making. This research sample consists of 47 companies from financial industry especially the banking subsector that are listed on the Indonesia Stock Exchange (IDX) during the period between 2020 and 2023. To analyze the relationships between the variables under study, multiple linear regression is employed as the primary analysis technique for the data, allowing for the systematic evaluation of the influence of financial performance and other relevant factors on stock returns, as well as the testing of the proposed research hypotheses. The result reveal that the solvability ratio, as indicated by CAR, the activity ratio measured by TATO, and ESG score have a significant positive impact on stock return. Meanwhile, liquidity ratio, represented by LDR and profitability ratio, measured by ROE, has no impact on stock return.
Pengaruh Kebijakan Dividen, Investasi, dan Hutang Terhadap Nilai Perusahaan Alexander Wahyu Eka Putra; Yusni Warastuti
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 1 (2024): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i1.10

Abstract

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.
DAMPAK ESG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN, DIMODERASI KEPEMILIKAN ASING Elizabeth Lucky Maretha Sitinjak; Yusni Warastuti; Y. Wisnu Djati Sasmito
Bina Ekonomi Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/q0292343

Abstract

ESG dimensions and recognizing the strategic role of foreign ownership in shaping market perceptions. This study aims to examine the effect of Environmental, Social, and Governance (ESG) scores and financial performance on value of the firm, and to assess the moderating role of foreign ownership in Indonesian capital market. The sample consists of 80 publicly listed companies in Indonesia Capital Market that have ESG scores available for the period 2021 to 2023. Firm valuation is measured by Price to Book Value (PBV), while the independent variables include Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and ESG components: Environmental Score (ENV), Social Score (SOC), and Governance Score (GOV), along with the aggregated ESG Score. The analysis was conducted using EViews-13 and panel data regression models, including both Fixed Effect and Moderated Regression Analysis. The findings indicate that ROA, ENV, SOC, and GOV scores have a positive and significant effect on firm value. Interestingly, the aggregated ESG Score shows a significant negative effect on PBV, suggesting possible distortion when sustainability dimensions are not assessed individually. CR has a negative significant effect, while DER shows a positive significant effect before moderation. After including foreign ownership as a moderating variable, the influence of CR, DER, and ESG Score becomes statistically insignificant, indicating that foreign investors tend to neutralize the effect of liquidity, leverage, and overall ESG disclosures. This study highlights the importance of disaggregating
Co-Authors Alexander Wahyu Eka Putra Clara Susilawati Elizabeth Lucky Maretha Sitinjak Esther Kusumawati Gabriella Angeline Darwanto Monika Palupi Murniati SANSALONI BUTAR-BUTAR Widuri Kurniasari Y. Wisnu Djati Sasmito