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All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebaga Variabel Pemoderasi Annas Budi Wicaksono; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of managerial capability on earning management. This research also examines the role of corporate governance, comprising of the proportion of independent commissioner board, institutional ownership and managerial ownership in moderating the influence of managerial capabilities towards earning management. This research uses secondary data of 42 manufacturing companies that are listed in Indonesian Stock Exchange and published annual report from 2009-2011. This research measures managerial capabilities using Data Envelopment Analysis (DEA). Earning management is measured using modified Jones Model. This research uses multiple linear regressions to test the effects of managerial capabilities on earning management. It consists of two regression models (using moderating variable: corporate governance; the proportion of independent commissioner board, institutional ownership and managerial ownership). The result of this research shows that managerial capabilities are significantly influence earning management. It also shows that the proportion of independent commissioner board, institutional ownership and managerial ownership are unable to moderate the influence of management capabilities on earning management.
PENGARUH LEVERAGE, SALES GROWTH, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Wina Anindya; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of leverage, sales growth, company size and profitability on earnings management. The population in this research is all the companies in the manufacturing sector on the Indonesia Stock Exchange during period 2016 to 2018. This research use the sampling data of 41 firms. The sampling is based on the method of purposive sampling. The research is a quantitative research using classic assumption test and multiple linear regressions analysis.The result of this research shows that proportion of leverage, size, and profitability have no significant effect on earning management. While sales growth has a significant positive effect on earning management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Lovink Angel Dwi Karina; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to obtain an empirical evidence about factor that affect CSR disclosure in manufacture firm annual report’s. The factors that used in this study such as : government ownership, foreign ownership, company type, industry size, profitability and also government leverage as an additional variable. Measurement of Corporate Social Responsibility is based on corporate social reporting categories that used to calculate the Corporate Social Responsibility Index (CSRI) as seen from the company's annual report.Populations in this study are all manufacture companies that listed in Indonesian stock exchange in 2011. The sampling method in this study is purposive sampling. The total number of samples in this study were 92 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that government ownership and company size significantly positive influence the CSR disclosure in Indonesia. Meanwhile, foreign ownership, industry type, profitability, and leverage were not significantly positive affect the CSR disclosure in Indonesia.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Irene Maitri Pandansari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of managerial ownership, institutional ownership and dividend policy on the firm value through debt policy as an intervening variable. The population used in this study consist of manufacture firms listed on the Indonesia Stock Exchange during the period 2010-2014. The sampling method used in this study is purposive sampling and obtained 90 samples. The analysis method used in this study is multiple linear regressions expanded with path analysis to examine the direct and indirect effect of managerial ownership, institutional ownership and dividend policy on firm value.There are three results of this study. First result of this study show that each variable of institutional ownership and dividend policy had positively and negatively significant influence on debt policy, while variable of managerial ownership had no significant influence on debt policy. Second, this study show that dividend policy had positively significant, and managerial ownership, institutional ownership and debt policy had negatively significant on firm value. Third result of this study show that debt policy can mediate the relationship of managerial ownership and dividend policy to firm value, while debt policy can’t mediate the relationship of institutional ownership to firm value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DAN KINERJA PASAR PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PADA PERIODE 2014-2020 Neni Hendayani; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Good Corporate Governance (GCG) is something that is considered important in an organization or company. Companies that pay attention to a good governance system are proven to be able to continuously improve their company performance. The purpose of this study is to determine and provide empirical evidence regarding the effect of good corporate governance (GCG) on profitability and market performance. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, managerial ownership, board of directors, independent commissioners, and audit committee. Profitability in this study is proxied by ROE (Return On Equity) and market performance is proxied by tobins'q. The population in this study are insurance companies listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling method in this research is using  purposive sampling which is sampling with certain predetermined criteria. The sampling method in this research is using  purposive sampling which is sampling with certain predetermined criteria.The results showed that GCG simultaneously had a significant effect on profitability and market performance.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Fagry Maulana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was tested the influence of the firm characteristics to the Corporate social responsibility disclosure (CSRD) of insurance companies in Indonesia. The purpose of this research is to analyze the effect of company characteristics such as profitability, firm size, leverage and board of commisioners size on the corporate social responsibilitydisclosure on all insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. This research is an empirical study with purposive sampling techniques in data collection with the following criteria: 1. Insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. 2. Completed annual reports published in 2009 until 2012. The data obtained from annual report of Insurance companies listed on the Indonesia Stock Exchange. Data were analyzed bymultiple linear regressions to examine the influence of firm characteristics on the CSRD made by the firm.The hypothesis in this research is as follows, 1. Profitability of insurance company affect positively on the CSRD of the company, 2. Leverage of the insurance company affect negatively on the CSRD of the company, 3. Firm size affect positively on the CSRD of the company, 4. Board of commisioners size affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the firm’s size and company's board of commisioners’ size are significantly influenced on the CSR disclosure. Furthermore, leverage and profitabilityor the company does not significantly influence the level of CSR disclosure. The result of this study provides information for investor about the level of corporate social responsibility disclosure that company could have, and also useful to give information for decision making.
ANALISIS PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP UNDERPRICING PADA INITIAL PUBLIC OFFERINGS (IPO) DI BURSA EFEK INDONESIA Isti Nazilah Hidayati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance attributes like non- executive board size, non-executive board independent, non-executive board reputation, ownership concentration, and institutional ownership on the level of underpricing. This study used firm size, profitability, firm age, auditor reputation and underwriter reputation as control variable. The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2006-2013. Sampling is done by using purposive sampling method. Total sample of this research is 114 companies that was underpriced on the IPO. This study used multiple regression analysis for hypotheses testing. The result of this study showed that all of the corprate governance atributes which was studied like non executive board size, non-executive board independent, non-executive board  reputation,  ownership  concentration,  and  institutional  ownership  not  proven  significant effects on the level of underpricing.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2018) Arlissa Rizky Audityani; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance measured using transparency and disclosure index (TDI), and firm characteristics that are proxied using firm size, firm profitability, firm growth, and managerial ownership on dividend policy in Indonesia. The independent variable is corporate governance, firm size, firm profitability, firm growth and managerial ownership while the dependent variable is dividend policy. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.The results showed that corporate governance, firm size, and managerial ownership not have significant effect to dividend. On the other hand, firm profitability has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN DISCLOSURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Dian Elmawati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of audit firm reputation, audit tenure, and disclosure to the acceptance of going concern audit opinion. The proposed hypothesis are (1) Audit firm reputation negatively affects the acceptance of going concern audit opinion, (2) Audit tenure negatively affects the acceptance of going concern audit opinion, and (3) Disclosure positively affects the acceptance of going concern audit opinion. The data used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) years 2007-2012. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis with SPSS 21 application. Earlier researches in terms of going concern audit opinion have produced various results. The results from this research were as follows: (1) Audit firm reputation significantly affects the acceptance of going concern audit opinion, (2) Audit Tenure does not significantly affects the acceptance of going concern audit opinion, and (3) disclosure significantly affects the acceptance of going concern audit opinion.
PENGARUH TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN SAHAM OLEH DIREKSI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2019) Leonardo Butarbutar; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of corporate governance and director share ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 variabel used in the examination are board independence, board gender diversity, director share ownership and audit committee as the independence variables, also earnings management as the dependent variable. This research used manufacturing companies during the 2017-2019 with a total sample is 291 samples. Sample based on purposive sampling method that follows certain criterias. Multiple regression analysis is the analysis method used in this research. The result of this research indicates that board independence, board gender diversity, director share ownership and audit committee has a significant negative effect on earnings management.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Deby Dwi Rahma Gusti Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Khanifah Khanifah Khanifah Khanifah Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Noor Ardiansah Mutiara Hisanah Harahap Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky