Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis MABIS: Manajemen dan Bisnis
B. Linggar Yekti Nugraheni
Soegijapranata Catholic University
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU Nugraheni, B. Linggar Yekti
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i2.1931

Abstract

Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu. Menggunakan model Ohslon, hipotesis yang dikembangkan adalah (1) laba dan nilai buku ekuitas berhubungan positif dengan harga saham, dan (2) ada penurunan atau peningkatan patern relevansi nilai tambahan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 1998-2007. Hasilnya menunjukkan bahwa earnings dan nilai buku ekuitas terkait secara positif dengan harga saham dan relevansi nilai laba menurun sementara ekuitas nilai buku ekuitas selama periode pengamatan. This research investigates the value of relevance volatility patern of earnings and book value equity. It is predicted that the volatility of value relevance is associated with the time horizon. Using the Ohslon model, the hypothesis developed are: (1) earnings and book value equity are associated positively with the stock price (2) There is decrease or increase patern of incremental value relevance. The sample used in this research is manufacturing companies listed in ISE (Indonesia Stock Exchange) during 1998-2007 periods. The result shows that earnings and book value equity are related positively with stock price and value relevance of earnings is decreasing while book value equity is increasing during the observation periods.
VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU Nugraheni, B. Linggar Yekti
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i2.1931

Abstract

Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu. Menggunakan model Ohslon, hipotesis yang dikembangkan adalah (1) laba dan nilai buku ekuitas berhubungan positif dengan harga saham, dan (2) ada penurunan atau peningkatan patern relevansi nilai tambahan. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 1998-2007. Hasilnya menunjukkan bahwa earnings dan nilai buku ekuitas terkait secara positif dengan harga saham dan relevansi nilai laba menurun sementara ekuitas nilai buku ekuitas selama periode pengamatan. This research investigates the value of relevance volatility patern of earnings and book value equity. It is predicted that the volatility of value relevance is associated with the time horizon. Using the Ohslon model, the hypothesis developed are: (1) earnings and book value equity are associated positively with the stock price (2) There is decrease or increase patern of incremental value relevance. The sample used in this research is manufacturing companies listed in ISE (Indonesia Stock Exchange) during 1998-2007 periods. The result shows that earnings and book value equity are related positively with stock price and value relevance of earnings is decreasing while book value equity is increasing during the observation periods.
Analysis of Enterprise Resource Planning (ERP) Implementation: Institutional Work and Institutional Logics Perspectives Apelina Teresia; B. Linggar Yekti Nugraheni
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4373

Abstract

AbstractThis study aims to analyse the role of the ERP system in supporting the management decision-making process by using institutional logics and institutional work perspectives. This study uses primary data through semi-structured interviews and applies NVivo software for coding management. It applies purposive sampling method and generate 2 key participants. Researchers used a qualitative method based on the concept of institutional logics and institutional work to analyse the suitability of the logics embedded in the ERP system with the institutional logics applied in XYZ. Identity of the company has been disguised to avoid unintended consequences. This study finds that organisation needs to synchronise its habits and culture with the system innovation, and vice versa. Moreover, this study finds that the works of actors are important in making successful ERP implementation. Organisation actors play significant roles through political, cultural, and technical works. This study contributes to current literature on how institutional works used to explain the works of actors in the implementation of innovation. Moreover, this study supports the argument about the importance of adjustment between system innovation and organisation logics during innovation implementation.  AbstrakPenelitian ini bertujuan untuk menganalisis peran sistem ERP dalam mendukung proses pengambilan keputusan manajemen menggunakan logika institusional dan perspektif kerja institusional. Penelitian ini menggunakan data primer melalui wawancara semi terstruktur dan menggunakan software NVivo untuk coding management. Metode yang digunakan adalah purposive sampling dan menghasilkan 2 partisipan kunci. Peneliti menggunakan metode kualitatif berdasarkan konsep logika institusional dan kerja institusional untuk menganalisis kesesuaian logika yang tertanam dalam sistem ERP dengan logika institusional yang diterapkan di XYZ. Identitas perusahaan telah disamarkan untuk menghindari konsekuensi yang tidak diinginkan. Studi ini menemukan bahwa organisasi perlu menyelaraskan kebiasaan dan budaya mereka dengan inovasi sistem, dan sebaliknya. Selain itu, studi ini menemukan bahwa kerja aktor penting dalam membuat implementasi ERP berhasil. Aktor organisasi memainkan peran penting melalui kerja politik, budaya dan teknis. Studi ini berkontribusi pada literatur terkini tentang bagaimana kerja institusional digunakan untuk menjelaskan kerja aktor dalam implementasi inovasi. Selain itu, penelitian ini mendukung argumen tentang pentingnya penyesuaian antara inovasi sistem dan logika organisasi selama implementasi inovasi.
THE EFFECT OF NEGATIVE EARNINGS TOWARDS VALUE RELEVANCE OF ACCOUNTING NUMBERS B. Linggar Yekti Nugraheni
Journal of Management and Business Vol 10, No 2 (2011): SEPTEMBER 2011
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11829.658 KB) | DOI: 10.24123/jmb.v10i2.200

Abstract

This study investigates the volatility in the value-relevance of earnings and book values of equity over the last 10 years in Indonesia. The study uses statistical association between stock prices and accounting numbers represented by earnings and book values of equity. This study addresses 3 main questions. First, how is the value relevance of the earnings and book value of equity. Second, how is the volatility pattern of value relevance of earnings and book value of equity. Third, how is the effect of negative earnings towards value relevance of the earnings and book value of equity. The sample used in this research are public companies listed in Indonesia Stock Exchange (IDX). The samples generated during the observation periods are 1860 companies listed in IDX. This study reports five primary findings. First, earnings and book value of equity, jointly and individually, have significant explanatory power for securities prices over the last 10 years. Second, the combined value-relevance of earnings and book values has increased over time. Third, the incremental value-relevance of book value of equity has increased over time while that of earnings has declined. Fourth, for companies which report negative earnings, book value of equity was not evidenced to have greater value relevance compared to earnings. Fifth, the frequencies of negative earnings is associated with the change of value relevance of earnings and book value of equity.
Co-Authors Apelina Teresia