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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Applied Management and Business (JAMB) BIP'S : Jurnal Bisnis Perspektif

Nia Yuniarsih

Universitas Katolik Darma Cendika

Author-ID : 4224700

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5224

The principle of conservatism is the principle of prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there is a condition that is likely to cause loss, expense or debt, the loss, cost or debt must be recognized immediately. The variables used in this study include Institutional Ownership, Managerial Ownership, Leverage, Profitability and Accounting Conservatism. This research is a quantitative research conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study are institutional ownership has an effect on accounting conservatism; Managerial ownership affects accounting conservatism, leverage affects accounting conservatism, profitability affects accounting conservatism, and profitability moderates the variables of institutional ownership, managerial ownership, and leverage on accounting conservatism.

PERANAN INTELLECTUAL CAPITAL TERHADAP RANKING BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Anita; Yuniarsih, Nia
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5969

The shift in bank functions from intermediary functions to fee-based income activities depends on the human resources of a bank, so the banking sector must change the way it runs its business towards a knowledge-based business. Knowledge based business emphasizes the strategic role of science (and the development of science encourages the birth of intellectual capital (IC). Banks with high intellectual capital are expected to have better performance and can improve bank financial performance and are an attraction to attract investors. This study aims to determine the role of intellectual capital on the ranking of banking companies listed on the Indonesia Stock Exchange for the period 2010-2016. This research data uses secondary data with a sample of banking companies listed on the Indonesia Stock Exchange for the period 2010 to 2016. The sample in this study used a purposive sampling method.The result of this study is that the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange from 2010 to 2016 is included in the category of commond performers with s VAIC™ core between 3.9962 and 2.5037.

Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Perusahaan LQ45 Di Bursa Efek Indonesia Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this study was to determine the factors affecting price earningratio in LQ45 companies listed on the Indonesia Stock Exchange. This type ofresearch is a quantitative study with a sample of 40 companies starting in 2017 2018.The results of the study showed tha tthe variable Return on Assets, Return on Equity (ROE), Debt to Equity Ratio and Price Book Value together affect The Price Earning Ratio (PER). The t test shows theresults that Return on Assets has an influence on Price Earning Ratio, while Return on Equity,Debt to Equity Ratio and Price Book value do not affect the Price Earning Ratio.

Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.

Mekanisme Corporate Governance Dan Nilai Perusahaan Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 2 (2014): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, to firm value. This study takes sample from 32 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2012-2013. The method of analysis of this research used multi regression and single regression. The results of this study show that (1) managerial ownership had positive significant influence to firm value, (2) institutional ownership had not significant influence to firm value, (3) simultaneously of managerial ownership, institutional ownership, had significant influence to firm value.

Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006 Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, and size of independent commisioner to earnings management. This study takes sample from 74 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2004-2006. The method of analysis of this research used multi regression and single regression. The results of this study show that (1)managerial ownership had significant influence to earnings management, (2)institutional ownership had significant influence to earnings management, (3) size of independent commisioner had not significant influence to earnings management, (4) simultaneously of managerial ownership, institutional ownership, and size of size of independent commissioner had significant influence to earnings management.

Pengaruh Manajemen Laba Terhadap Cost Of Equity Capital Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 1 (2015): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of earings management, to cost of equity capital. This study takes sample from 47 companies in the manufacturing sector at the Indonesia Stock Exchange (IDX), which were published in financial report from 2012-2013. The sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. Earnings management were measured by Modified Jones Model and cost of equity capital was estimated by Capital Asset Pricing Market. The research hypotheses were tested using single regression. The results of this research show that earnings management had positive significant influence on cost of equity capital.

Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was determined based on the following criteria: (a) issued its financial statement ended 31 December; and (b) reporting earnings ended December 31, 2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that Intellectual Capital had positive significant influence on profitability.

The Determinants of Real Earnings Management Nia Yuniarsih; Anita Permatasari
Journal of Applied Management and Business Vol. 3 No. 2 (2022): Vol.3 No.2, December 2022
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v3i2.286

This study aims to define and analyse the relationship between firm size, profitability and real earnings management real earnings management is measured by Cohen et al dan Roychowdhury. Secondary data sources are used, namely, companies listed on the Indonesian Stock Exchange. Purposive sampling techniques are employed, with a new sample of observational data from the manufacturing company for the period 2019-2021. The results indicate that firm size, financial distress, and profitability positively affect real earnings management.

Co-Authors Anita Permatasari Anita Permatasari Ignasia Debi Ardiana Maria Oktaviani Sonya Fono Monica Sylviana Gago Richard Andrew Seraficha Angelia Susi Manurung Yulius Setu

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