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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 KEPEMILIKAN INSTITUSI, KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS Rizqy Ade Katutari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is the effect of share ownership by institutions, board commissioner characteristics and audit committee character on the profitability of companies in Indonesia in 2016-2017. The sample consists of 61 companies listed in the Indonesia Stock Exchange in 206-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. The results of the analysis show that the size of the board of commissioners, the existence of an independent commissioner and the audit committee's financial expertise do not have a significant effect on profitability, the intensity of the board of commissioners meeting and the size of the audit committee have a negative and significant effect on profitability, while the audit committee independence, intensity of audit committee meetings and ownership shares by institutions have a significant positive effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2011-2012 Tria Karina Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
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 Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, profitability, company type, and islamic securities. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report.Populations in this study are all companies that listed in Indonesia Sharia Stock Index (ISSI) exchange in 2011-2012. The sampling method in this study is purposive sampling. The total number of samples in this study were 142 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that industry size, profitability, company type, and islamic securities significantly positive influence the Islamic Social Reporting (ISR) in Indonesia. Meanwhile, profitability had no significant effect to the Islamic Social Reporting (ISR) in Indonesia.
PENGARUH BRAND EQUITY TERHADAP PENJUALAN, PROFITABILITAS, DAN PERTUMBUHAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mutiara Hisanah Harahap; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of brand equity on sales and financial performance. The independent variable namely brand equity is measured by a perpetuity perspective. The first dependent variable is that sales are measured by the results of year-end sales. Furthermore, for the second dependent variable, profitability is measured from the NPM ratio. The final dependent variable is that growth will be measured by total asset growth.The population in this study consisted of four sub-sectors of the company, namely companies in the food and beverage, cosmetics, transportation and hotel sub-sectors, which were listed on the Stock Exchange in 2013-2017. The sampling method in this study was purposive sampling. The criteria for companies are food and beverage, cosmetics, transportation and hotel sub-sector companies, and companies must have complete data and support research. The number of samples in this study is 145 data and the analysis technique used is OLS regression. The empirical results from this study indicate that brand equity affects sales. But on the contrary, brand equity has no effect on both profitability and company growth.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MANAJEMEN MODAL KERJA Titis Muktiasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance to working capital management efficiency. The independent variables of this study are CEO tenure, board size, audit committee and institutional ownership meanwhile, dependent variables are cash conversion cycle and current ratio. Control variable in this study is firm size. Population of this study are listed manufacturing companies in Indonesia Stock Exchange (IDX) in 2016-2017. This study used systematic random sampling method, with 77 total observation of samples. The observation in this study uses secondary data from financial statements and annual reports.of manufacturing companies. The analytical method used in this study is multiple regression analysis. The results of regression analysis showed that the CEO tenure and institutional ownership can improves working capital management efficiency through a faster cash conversion cycle. This results were also showed that the board size of commisioner and institutional ownership can improves working capital management efficiency through greater current ratio, while the audit committee does not affect working capital management efficiency.
IMPLEMENTASI IFRS TERHADAP KINERJA KEUANGAN (Study Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Anggi Pradipta Nugrohadi; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

. The purpose of this research is to examine the influence of implementation of International Financial Reporting (IFRS) on Financial Performance. This research test to compare before and after uses IFRS on Financial statement. This study purposes hypothesis that IFRS have positive influence financial ratio and firm sizeThe population of this research is manufacturing of listed firms in Indonesia Stock Exchange in year 2007 and 2012. Sampling method used is purposive sampling. Binary Logistic regression used to be analysis technique. The final amounts of sample are 61Result of this study show that IFRS have significant influenced on Operating profit margin, Market Value Book Value and Return of Shareholder Capital. IFRS have no significance on Leverage and Liquidity but have difference influence on firm size. 
PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA KUALITAS LABA DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) Rusli Tohir; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance structure on earnings quality in the Indonesian banking companies. This study also examines whether the intellectual capital disclosure mediate the effect of corporate governance structure on earnings quality. The sample of this study was 24 banking companies listed in Indonesia Stock Exchange for the year 2010-2012. The collected data were processed using path analysis to examine the direct and indirect effect of corporate governance structure on earnings quality. Results of this study indicate that there is a direct effect of institutional ownership which is a component of corporate governance structure on earnings quality. Intellectual capital disclosure has no effect on earnings quality. Composition of independent directors and institutional ownership that is a component of corporate governance structure, effect on intellectual capital disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Virky Septiani Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

These research aims are to analyze and provide empirical evidence of the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default to the acceptance of going concern opinion. The population used in this research is manufacturing companies listed on The Indonesia Stock Exchange (IDX) in 2014-2018. Samples were selected using a purposive sampling method. 128 companies are selected to be samples. This research used regression analysis as analyze of method and SPSS 20.The results from this research showed audit tenure and liquidity have a negative significant effect on the acceptance of going concern opinion, audit lag, leverage, and debt default have a positive significant effect, while opinion shopping does not affect the acceptance of going concern opinion.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO Gea Randu Septiana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors influencing the disclosure of intellectual capital (IC) information in the initial public offering (IPO) prospectuses in Indonesia. The analysis used independent variable of board size, board independence, board diversity, size, age, leverage, underwriter, auditor and offering stock. The dependent variable is intellectual capital (IC) disclosure index in IPO prospectuses.The study population is companies that IPO in Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock) between 2008 and 2011. The sample used in this research was the secondary data from Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock), i.e the prospectus of IPO company between 2008 and 2011. The sample was taken using the method of purposing sampling, and those meeting the selection  criteria were also taken. The sample usedwas of 72 companies. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The extent of the intellectual capital (IC) disclosure index is quantified using content analysis methodology. The results provide evidence that board size, and auditor  significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, six variables, board independence, board diversity, size, age, leverage, underwriter and offering stock were not significant to the intellectual capital disclosure in an IPO prospectus.
ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Rusdan Radifan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to axamine the impact of the characteristics of good corporate governance as managerial ownership, institutional ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee, composition of independent commissioners in the audit committee, the number of audit committee meetings, and a number of financial experts on audit committee the possibility of financial distress. This study uses the size of the company as a control variable. The population in this study includes all companies listed on the Bursa Efek Indonesia  (BEI) in 2013. The samples conducted  by purposive sampling  method. Criteria for financial distress company is a company with negative earnings per share in the reporting period. The sample used in this study were non-financial companies that have availability annual report in 2013. The total sample is 90 companies, which consists of 45 companies financial distress as well as 45 non-financial companies with similar industry distress and accounting reporting period. The analysis technique used is logistic regression. The results of anlysis showed that the variables of institutional ownership, number of board of directors, the composition of independent commissioners in the audit committee, the number of audit committee meetings, and the number of audit committee financial expert in a significant negative effect on the possibility of financial distress, while variable managerial ownership,  the proportion of independent commisioners, and the size of the audit committee did not significantly affect the financial distress.
ANALISIS FAKTOR-FAKTOR YANG MENDORONG PERUSAHAAN MEREVALUASI ASET TETAP Nidza Annisa Aziz; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The inflation volatility in Indonesia demands corporations to choose an accounting policy in order to count the actual rate of the fixed assets. Fixed asset revaluation is a review of a corporate’s fixed asset. The policy represents the actual state of asset, because the actual fixed asset revaluation counts the asset by using the market value of the asset, so that the assets are more relevant. This research refers to George Kilirgiotis, (2012). This research aims to examine the factors that push the corporations to revaluate their fixed asset.The populations of this study are non–financial companies listed in Indonesia Stock Exchange (IDX) 2015. The sampling method used is the method of probability sampling technique using random sampling. Total sample of 199 companies are used in analyzing the data. Data are analyzed using multiple regression analysis.The result of this research shows that leverage, firm size, and cash flow operation have positive effect towards fixed asset revaluation, but the result also finds a negative effect between the instensity of fixed asset towards fixed asset revaluation. This research is expected to give information for the financial statement users related to the factors that influence corporations to revaluate their fixed asset.
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