Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal GeoEkonomi JSAP : Journal Syariah and Accounting Public Al-Manar Journal of Economic and Social Studies
Kartika, Ita Yuni
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
ANALISA KEPEMILIKAN TERKONSENTRASI DAN ASIMETRI INFORMASI TERHADAP KONSERVATISME AKUNTANSI Ita Yuni Kartika; Bambang Subroto; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.636 KB) | DOI: 10.18202/jamal.2015.12.6040

Abstract

Abstrak: Analisa Kepemilikan Terkonsentrasi dan Asimetri Informasi Terhadap Konservatisma Akuntansi. Penelitian ini bertujuan menguji pengaruh konsentrasi kepemilikan insider dan outsider yang menimbulkan asimetri informasi, pada pengaplikasian konservatisme akuntansi. Kepemilikan insider dan outsider diukur berdasarkan presentase kepemilikan, asimetri informasi diukur dari bid-ask spread, sedangkan konservatisme akuntansi diukur dengan menggunakan ukuran akrual. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2012, serta menggunakan metode purpossive sampling diperoleh 99 perusahaan. Ditemukan bahwa kepemilikan outsider memengaruhi konservatisme akuntansi, sedangkan kepemilikan insider dan asimetri informasi tidak memengaruhi konservatisme akuntansi.Abstract: The Analyst of Ownership Concentration and Information Asymmetry to Accounting Conservatism. The study aims to analyse the effect of concentration of ownership between insider shareholders and outsider shareholders that would lead to information asymmetry, and their effect to accounting conservatism application. Insider shareholders and outsider shareholders were measured by using the percentage of ownership, information asymmetry was masured by using spread, and accounting conservatism was measured by using accrual measure. By analysing 99 non fiance fims listed on Indonesia Stock Exchange in 2012, it was found that outsider shareholders of ownership concentration has a significant effect to accounting concervatism, but insider shareholders and information asymmetry have no signifiant effects to accounting concervatism.
PENGARUH STRUKTUR MODAL, KONEKSI POLITIK, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023 Dwi Anita, Amelia; Saraswati, Wiwik; Yuni Kartika, Ita
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.573

Abstract

This study aims to examine the effect of Capital Structure, Political Connections, and Company Size on Company Value. The data used are the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique uses a purposive sampling method which produces 717 company samples from a population of 832 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The test tools used are the classical assumption test, the coefficient of determination test (R2), and the t-test. The results of this study indicate that Capital Structure has no significant and negative effect on company value. The results of the Political Connection study have no significant effect on company value. The results of the Company Size study have a significant effect on company value
Pengaruh Saham Syariah terhadap Pertumbuhan Ekonomi Nasional Radjak, Lukfiah; Kartika, Ita Yuni
JSAP : Journal Syariah and Accounting Public Vol 2, No 1 (2019): Juli 2019
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.2.1.60-70.2019

Abstract

This research is motivated by a phenomenon that the Islamic financial industry, especially Islamic capital market instruments, namely Islamic stocks are developing very rapidly so that it has a role in the development of the real sector and the activities of producing goods and services of a country. Penelitian ini dilatarbelakangi oleh sebuah fenomena bahwa industri keuangan syariah khususnya instrumen pasar modal syariah yaitu saham syariah berkembang sangat pesat sehingga memiliki perananan dalam perkembangan sektor riil maupun aktivitas produksi barang dan jasa suatu negara
Pengaruh Good Corporate Governance (GCG) Terhadap Related Party Transaction (RPT) pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022 Vinnie Setia Anggraini; Rihfenti Ernayani; Ita Yuni Kartika
Al-Manar Journal of Economic and Social Studies Vol. 1 No. 1 (2024): Al-manar Journal of Economic and Social Studies
Publisher : Yayasan Almanar Pujud

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of independent commissioners, audit committees, and institutional ownership on Related Party Transaction Assets & Liabilities (RPTAL) in Non-Financial Companies listed on the Indonesia Stock Exchange (IDX) in 2022. The data used are existing sources, both internal and external data, and data can be accessed via the internet and information publications. The data used are financial reports of non-financial companies published on the Indonesia Stock Exchange for the 2022 period. The data analysis method uses multiple linear regression. The results of this analysis indicate that Independent Commissioners have no effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022. The Audit Committee has a negative effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022. Institutional Ownership has a negative effect on Related Party Transaction Assets (RPTAL) in non-financial companies in 2022.
The Conservatism, Accounting, and Information Asymmetry Kartika, Ita Yuni; Subroto, Bambang; Saraswati, Erwin; Rusydi, M.Khoiru
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.861

Abstract

Purpose — This study investigates the impact of accounting conservatism on information asymmetry in non-financial companies, aiming to validate the reputation theory.  Design/methodology/approach— This paper employs a quantitative approach using Stata 14 to analyze 2,791 observations from non-financial companies. The research focuses on Indonesia, a country characterized by concentrated ownership, which historically has led to low information asymmetry. However, the case of certain state-owned enterprises that have suffered financial losses raises concerns about the role of accounting conservatism in reducing information asymmetry and enhancing company reputation, ultimately benefiting minority shareholders. Findings — The study finds that accounting conservatism significantly reduces information asymmetry. Practical implications— Accounting conservatism can serve as an effective mechanism to reduce information asymmetry and strengthen the company's reputation, thereby improving trust among minority shareholders. Originality/value — This research contributes to understanding information asymmetry among non-financial companies listed on the Indonesian Stock Exchange. The study suggests that adopting accounting conservatism can help attract minority investors by addressing information asymmetry in concentrated ownership structures. Paper type — Research paper 
Co-Authors Bambang Subroto Dwi Anita, Amelia Erwin Saraswati radjak, lukfiah Rihfenti Ernayani Rusydi, M.Khoiru Vinnie Setia Anggraini Wiwik Saraswati, Wiwik Yeney Widya Prihatiningtias