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All Journal AKUNTABILITAS SEGMEN Jurnal Manajemen dan Bisnis JBMP (Jurnal Bisnis, Manajemen dan Perbankan) The Indonesian Journal of Accounting Research Jurnal Bakti Masyarakat Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Widyagama National Conference on Economics and Business (WNCEB)

Umi Murtini

Universitas Kristen Duta Wacana

Author-ID : 325746

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

Published : 52 Documents Claim Missing Document

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Articles

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PENGARUH REPUTASI UNDERWRITER, SIZE DAN USIA PERUSAHAAN PADA PENENTUAN HARGA IPO Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.14

Underpricing is a phenomenon occurring when companies do IPOS. This research aims to test theinfluence of underwriter reputation, size and age of the company's response underpricing companiesdo IPOS in the period 2009 to 2014. Testing is done using multiple regression. The test resultsshowed that the company's underwriter reputation and size have negative influence towardsundepricing. Meanwhile the age of the company have no effect against underpricing.Keywords: underpricing, underwriter, size, age of the company

PERBANDINGAN KINERJA PORTOFOLIO BENTUKAN MANAJER INVESTAS! DENGAN MENGGUNAKAN MODEL INDEK TUNGGAL Umi Murtini; Prayogo Prayogo
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

The objective of this resurch is to qonine which is the more eficient, portfotio nade by hwestnent Managu or fu ustng Single Index Model. The data used in this resurch is monthly data, from January 2004 untit June 2005. Munnl ftad uses monthly Na Asset Yalue (NAY) data while Single Index Model uses monthly closing price data, stocb that include in the meosurement factars of ILQ-45 from January 2004 until June 2005. Elficient portfolio is decided by comparing risk and return between Mutual Fund's portfolio and Single Index's portfolio. This research eoncludes that Muual Fund's portfolio is more fficient than Single Index's poTtfolio fuause even tlnugh both are earning the samegain but Mutu,al Fund's portfolio has lower risk than Single Index's portfolio.Keywords: portfolio, return, rish Mutual Fund, Single Index Model

PENGARUH OVERREACTION TERHADAP HARGA SAHAM Umi Murtini; Yonathan K. Widyatmadja
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2011.71.31

This research aims to test the impact of market over reaction toward share prices on winner portfolio and loser portfolio. This is done using market adjusted model. The result indicates that there is an impact on over reaction toward share prices for loser portfolio and winner portfolio shares. This indicates that capital market efficiency in Indonesia is not yet strong.Overreaction happening on winner portfolio differs from loser portfolio.Keywords: overreaction, winner portfolio, loser portfolio, market adjusted model

UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO DAN KECENDERUNGAN PERATAAN LABA Umi Murtini; Aditya Denny O.S
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.82.25

This study aims to exmine the effect of firm size, profitability, financial leverage, and dividend payout ratio on income smoothing tendency. The grouping of firms with income smoothing and without income smoothing use eckel index. Using binary logistic regression analysis, results shows that firm size and profitabilitas influence on income smoothing tendency. Meanwhile, financial leverage and dividend payout ratio don’t influence on income smoothing tendency. Keywords: income smoothing, profitabilty, size

SENSITIVITAS DOLLAR, YUAN, YEN DAN SBI TERHADAP IHSG Umi Murtini; Cynthia Septivanie
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

The purpose of this research is to test sensitivity of the Dollar exchange rate, Yuan exchange rate, Yenexchange rate, and interest rate to IHSG. The sample used in this studi are daily exchange rate from 1January 2015 to 30 September 2015 was got from daily report of Bank Indonesian, and then monthlyinterest rate was got from monthly report of Bank Indonesian. Hypothesis test used in this study isVector Error Correction Model (VECM). The result of this study indicate that IHSG to have sensitiveto USD variable, JPY variable, CNY variable, and SBI. IHSG have to sensitive negatif to variableCNY and SBI, while IHSG have to sensitive positive to USD and JPY .Keyword : Interest Rate, Dollar Exchange Rate, JPY, CNY, IHSG, ECM

GOOD CORPORATE GOVERNANCE, KINERJA PERUSAHAAN, DAN KEBIJAKAN HUTANG Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.132.287

ABSTRACTThis research aimed to examine the effect of good corporate governance and financial performance on debt policy. The sample used in this research is the tobaco company that listed in Indonesian Capital Market in 2010-20016. This research used multiple regressions analysis. Based on the resultof this analysis, good corporate governance have negative effect to debt policy. Financial performance variable has positive effect to deby policy.ABSTRAKPenelitian ini bertujuan menguji pengaruh tata kelola dan kinerja keuangan perusahaan terhadap kebijakan hutang. Penelitian ini menggunakan sampel perusahaan tembakau yang listing di BursaEfek Indonesia tahun 2010 sampai dengan 2016. Pengujian dilakukan menggunakan regresi berganda. Hasil pengujian menunjukkan bahwa tata kelola perusahaan berpengaruh negative terhadap kebijakan hutang sedangkan kinerja keuangan berpengaruh positif terhadap kebijakan hutang.

KINERJA SURAT BERHARGA SETELAH INITIAL PUBLIC OFFERING Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.12.118

This study observes the pedormance of stock, shortierm and long-term in Jakarta Stock Exchange (BEJ). Sample data taken from firm that hove done IPO since the January 1990 untit December 2003, amount sample that used as much 255 firms. The daily abnormal return used as proxy perlormance by using Market-Adjusted Return Abnormal Model (Aggwwal $993). Short-term pedormance is based on a share performance atter, one day,' one month, 2 month and 3 month, Long-term perfonnance is b,osed on performance during 24 month. The result tests of one sampte t-test indicate that in short-term, cnerage abnormal return ore positive equal to i,8, 83 %. This result consistent with the previous research that performance in short-term experience, of the under pricing, Abnormal relurn that resuked in long term are arcrage negative equal to 21, 44%. This study Jinds the consistent phenomenon underperformance on a long term. And then the results of paired comparisont-test indicate that the short-term performance,is better lhqnlong-range performance, at level I %o.signtficance.Keywords: t Initiol Pubtic Offering, Performace of IPO, Abnormitl'Return, Underpricing and Underperform)

PERBEDAAN EARNING MANAJEMEN PADA PERUSAHAAN MANUFAKTUR YANG LABA DAN RUGI DI BURSA EFEK INDONESIA Yuanes Wijayanto; Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.51.150

Penelitian ini bertujuan menguji perbedaan earning manajemenpada perusahaan laba dan perusahaan rugi pada tahun 200 -2006. Deteksi earning manajemen menggunakan mean discretionary accraals. Hasil penelitian menemukan bahwa ada perbedaan earning manajemen yang dilah*an oleh perusahaan laba dengan perusahaan rugi.

PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN Umi Murtini; Yusefin Puspa Tirtaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.174

Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report. Keywords: punctuality, KAP reputation, financial report.

PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN Afnei Ngan Billy Tumba; Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size

Co-Authors Aditya Denny O.S Afnei Ngan Billy Tumba Agung Isaac Halomoan Antonius Suryadi Bambang Purnomo Hediono Belo, Quiteria Costa Ximenes Bilty Anthoni Parinsi Cynthia Septivanie Dede Irawan Saputra Dwi Setia Anggraeni Erni Ekawati Ester Oktarini Fellinne Pirenne Kusdiono Ferik Wijaya Frista Frista Gerry Rante Gerry Rante Halomoan, Agung Isaac Hendrik Wijaya Hizkia Winandra Dwi Kurnia Insiwijati Prasetyaningsih Kasmawati Erlinda N.G Mulyono Kenny Fernando Mathew Julius Ukru Mathew Julius Ukru Mulyono, Kasmawati Erlinda N.G Nathalia Dewi Nico Yopida Normando Membrasar Oktarini, Ester Prayogo Prayogo Purnawan Hardiyanto Quiteria Costa Ximenes Belo Rizal Mansyur Shinta Mareta Sirilus Kristiyo Amijoyo Togu Parulian Togatorop Wijayanto, Yuanes Yonathan K. Widyatmadja Yuanes Wijayanto Yunike Gloria Arliany Yusefin Pupsa Tirtaningrum Yusefin Puspa Tirtaningrum Yusefin Puspa Tirtaningrum

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