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All Journal Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan Gadjah Mada International Journal of Business Jurnal Manajemen Atma Jaya MIX : Jurnal Ilmiah Manajemen Prosiding Working Papers Series In Management Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Jurnal Manajemen JBSI: Jurnal Bahasa dan Sastra Indonesia Balance: Jurnal Akuntansi, Auditing, dan Keuangan

Yunia Panjaitan

Universitas Katolik Indonesia Atma Jaya

Author-ID : 339909

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences

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BOARD GENDER DIVERSITY AND ITS IMPACT ON FIRM VALUE AND FINANCIAL RISK yunia panjaitan
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 3 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

One of the things that can be done to maximize firm value is by having a board of directors with diverse characteristics. Gender diversity in the firm’s board of directors can bring a positive impact to the firm. Females are generally more risk-averse than males, and this could lead to a lower risk that must be borne by the firm. This study is conducted to investigate the impact of Board Gender Diversity to firm’s value and financial risk. Using 51 manufacturing companies listed in the Indonesia Stock Exchange from year 2016 to 2017, data was analyzed with the multiple linear regression model for panel data. The findings suggest that the presence of female directors has a positive and significant effect to firm’s value, and a negative but not significant effect to firm’s financial risk

ANALISIS FINANCIAL LEVERAGE, GROWTH, DAN RISIKO BISNIS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 PADA PERIODE 2013-2017 Lorraine Analia Aglen; Yunia Panjaitan
Jurnal Manajemen Vol 16 No 1 (2019): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to examine the effect of financial leverage, growth, and business risk on firm’s profitability. Using 18 companies listed on LQ45 index during 2013 – 2017. The research used a panel data regression analysis method with Fixed Effect Model (FEM) as the estimator model. The findings suggest that financial leverage has a negative effect on firm’s profitability, asset growth has a positive effect on firm’s profitability, and business risk does not affect firm’s profitability.

ANALISIS PERBEDAAN FENOMENA SHORT-TERM UNDERPRICING DAN LONG-TERM UNDERPERFORMANCE PADA SAHAM PERUSAHAAN BUMN DAN BUMS YANG MELAKUKAN IPO DI BEI TAHUN 2000--2010 Indira Rully Widhawati; Yunia Panjaitan
Jurnal Manajemen Vol 11 No 1 (2014): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The research is intended to analyze short term underpricing and long term underperformance on state and private company shares. Samples used are 11 state company share and 97 private sector share which experienced short term underpricing with average first day return method plus 7 state company shares and 91 state company shares which had long term underperformance using 3 years buy and hold method and wealth relative. By using different test non parametric Mann-Whitney U is concluded that private sectors shares has higher underpricing level which give benefit to short term investor. While State company shares has better performance on long term with WR level reaching 1 compared to private sector shares.

ANALISIS PENGARUH PELAKSANAAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIASI William Gultom; Yunia Panjaitan
Prosiding Working Papers Series In Management Vol 9 (2017)
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.712 KB)

Public demands for companies to conduct CSR has increased, but many companies have not done CSR activities, for they still consider CSR as an expense. A new concept says that CSR can be a potential investment to increase the value of the company. The purpose of this study is to determine the effect of CSR implementation on firm value with profitability as a mediation variable. The research method used in this study is path analysis method and simple linear regression analysis method, using SPSS version 23.0. The total sample used is 46 companies. The results of this study prove that the implementation of CSR through Profitability do not have influence to the Company Value. Keywords: Corporate Social Responsibility, Profitability, Company Value

DAMPAK FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP NILAI PERUSAHAAN DI BEI PERIODE 2015-2017 Xaverius Kevin; Yunia Panjaitan
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.978 KB)

This study aimed to examine the effect of financial leverage and operating leverage on firmvalue. The population taken in this study are mining material sector companies listed on the Indonesia Stock Exchange for the 2015-2017 period. Based on the criteria determined, the number of samples in this study were 24 companies.The results of this study indicate that the variable financial leverage has a significant positive effect on firm value while the operating leverage variable has a significant negative effect on firm value. Keywords: Financial leverage, Operating Leverage, Firm Value.

ANALISIS PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – KUARTAL 3 TAHUN 2012 Maria Gladys Jessica Kamalsah; Yunia Panjaitan
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The availability of the information on capital market transactions will affect decisions of investors who will also determine the price of the stock market. This study was conducted to examine the effect of the announcement of the rights issue on stock prices and trading volume. Sample for this study was 63 companies who do right issue on the Stock Exchange during 2009 - 3rd quarter of 2012. The data collected consisted of daily return actual data, the IHSG daily data as market returns, and daily stock trading volume from each sample company. The result of the analysis showed that there were no significant differences in average abnormal return, but there are significant differences in the average stock trading volume. So, it can be concluded that the announcement of the rights issue contains information for investors, but did not contain information to make an investment decision.

KECENDERUNGAN PELANGGARAN PERJANJIAN UTANG PADA PERUSAHAAN KONSTRUKSI DAN PROPERTI DI BEI Billy Dermawan; Yunia Panjaitan
Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i2.1232

The importance of debt covenant violation is to minimize the debtholder default risk. The possibility of debtholder’s default risk may be caused by liquidity problems, low profitability, and bad quality of earnings. Hence, this study aims to proof the tendency of debtholder to violate debt covenants by measuring current ratio volatility, return on assets, and earnings quality as independent variables. By using five companies from construction and property sub-sector that listed on Indonesia Stocks Exchange in 2016- 2018, the data are analyzed with multiple linear regression model for panel data. From this study, we can conclude that the impact of return on assets to debt covenant violation is significantly negative, debtholders with poor financial performance have higher potential to do debt covenant violation. However, there is no evidence that debt covenant violation is affected current ratio volatility and earnings quality.

Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016 Prita Angelita Puspitarini; Yunia Panjaitan
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure

ANALISIS PERANAN EMAS DAN OBLIGASI PEMERINTAH SEBAGAI SAFE HAVEN PERIODE 2014—2018 Evamelia Evamelia; Yunia Panjaitan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1624

The purpose of this research to identify the role of gold and government bonds role as safe haven in Indonesian capital market during 2014-2018. In this study we analyze the influence of stock on gold and government return on bear market conditions, using quantile regression. The quantile regression method was used to analyze the data. The result if this study indicated that gold and government bonds cannot play a safe haven consistently throughout the study period due to political conditions, government policies and psychological factors (doubt) from investors. For the following research, researchers should examine more deeply about the factors that influence the loss of the role of safe haven in both investment instruments.

Pengaruh Perceived Ease Of Use Dan Perceived Usefulness Terhadap Behavioral Intention Penggunaan Gopay Dengan Social Influence Sebagai Moderasi Isabell Angelica Hence Marbun; Yunia Panjaitan
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 4 (2022): JISAMAR : November 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v6i4.951

Mobile payment semakin banyak digunakan masyarakat karena memberi kemudahan dalam bertransaksi terutama ketika pandemi Covid-19 melanda dunia. Penelitian ini bertujuan untuk menganalisis pengaruh perceived ease of use dan perceived usefulness terhadap behavioral intention dalam menggunakan m-payment, GoPay dengan Social Influence sebagai variabel pemoderasi. Metode analisis data yang digunakan adalah uji regresi linier berganda dan Moderated Regression Analysis (MRA) dengan 180 responden. Data diolah menggunakan IBM SPSS Statistics 25. Berdasarkan hasil analisis data ditemukan bahwa perceived usefulness mempengaruhi behavioral intention untuk menggunakan GoPay, namun perceived ease of use tidak mempengaruhi behavioral intention untuk menggunakan GoPay, sedangakan social influence tidak cukup kuat untuk memoderasi hubungan perceived ease of use dan perceived usefulness dengan behavioral intention dalam menggunakan GoPay.

Co-Authors A. Bambang Sungkowo Aglen, Lorraine Analia Bandi Wijaya Billy Dermawan Christine Winstinindah Sandroto Dewi, Sita Evamelia Evamelia Evamelia, Evamelia Francisca Hermawan Helen Wainggai, Sinth Herry Pramono Imelda Hostia Larasati Indira Rully Widhawati Indira Rully Widhawati Isabell Angelica Hence Marbun Kamalsah, Maria Gladys Jessica Kuncu Saragih Listyowati, Dwi Lorraine Analia Aglen Lumigar, Asrinita Hedianton Maria Gladys Jessica Kamalsah Maria Krisanti Waka, Gioseva Napitupulu, Bertha Elvy Nauli, Emma Saur Neria Oktifetrika Julia Novel, Rizky Prita Angelita Puspitarini Puspitarini, Prita Angelita Rudy Hedianton Saragih Saprudin Saprudin, Saprudin Saragih, Kuncu Saragih, Rudy Hedianton Siti Saadah Sri Hapsari Wijayanti Vincent Iggy Prince Wijaya, Bandi William Gultom Xaverius Kevin

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