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Audit related variables dan company related variables yang berkaitan audit delay dan dampaknya terhadap return saham perusahaan-perusahaan yang go public di bei Elizabeth Sugiarto D; Yuniarwati Yuniarwati; Lerbin R Aritonang
Jurnal Akuntansi Vol. 15 No. 3 (2011): September 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i3.211

The obedience of Public Financial Statement to the decision of Bapepam no.Kep-36/PM/2003 have to be evaluated because it may have impact to stock prices. The objective of this research is {I) to investigate some audit related variables and company related variables that can explain or predict Audit Delay, and (2) to evaluate investor reaction of Audit Delay. The result shows that there is negative and significant investor reaction of Audit Delay, so that the company have to take attention of relevance of Public Financial Statement

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Lydia Meliana; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21399

The purpose of this research is to acknowledge the influence of firm size, liquidity, and the cash flow volatility of the firm itself against the manufacturing firm's cash holding that is listed in the Indonesia Stock Exchange (IDX) from the period of 2017-2019. There are a total of 87 manufacturing firm samples that are being collected for this purpose. Furthermore, a specific program called Econometric Views (Eviews version.11) is utilized to process the dataset. This research chooses to use fixed effect model (FEM) and multiple linear regression analysis. The result shows that firm size has a significant positive effect on corporate cash holding. Liquidity has a significant negative effect on corporate cash holding. Cash flow volatility has an insignificant effect on corporate cash holding.

PENGARUH STRUKTUR KEPEMILIKAN DAN RASIO KEUANGAN TERHADAP HARGA SAHAM Natasha Olivia The; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21442

The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, dividend payout ratio, and debt to equity ratio on stock prices. The subjects of this research are the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 54 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2019 and the EViews version 11 program. The results of this study indicate that managerial ownership, institutional ownership, and debt to equity payment ratios have no significant effect on stock prices, while the dividend payout ratio have a positive and significant effect on stock prices. The implication of this research is the need to increase the proportion of managerial ownership and increase the monitoring function of institutional ownership so that the company's stock price also increases. Besides, adding other indicators for investors to assess the financial health and share price of a company.

ANALISA KEMAMPUAN PREDIKSI ARUS KAS OPERASI MASA DEPAN Dalenrs Dalenrs; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21467

The purpose of this research is to obtain empirical evidence on the influence of net profit, changes in payable, and changes in inventory toward future operating cash flow in manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2018. The study used 74 samples from manufacturing companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. Data processing in this study using E-views program version 10.0. The results of this study showed those net profit and Changes in payable have a positive effect on future operating cash flow, and changes in inventory have a negative effect on future operating cash flow. Further research had expected to add independent variables, extend the research period, and use sectors other than manufacturing companies.

Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations. Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.

PENGARUH COLLATERAL ASSET, ASSET GROWTH, LEVERAGE, DAN PROFITABILITY TERHADAP DIVIDEND POLICY Caroline Christie Wijaya; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23532

The purpose of this research is to examine and analyze the effect of collateral asset, asset growth, leverage, and profitability on dividend policy. 46 samples of manufacturing companies were selected in this study, with a total sample data of 138 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019.This study uses the purposive sampling method in taking samples based on predetermined criteria. Multiple regression analysis technique was used in the data processing of this study and processed using the EViews version 12 program. This study shows that profitability has a significant and positive effect on dividend policy, while collateral asset, asset growth, and leverage have no significant effect on dividend policy. This study implies that the company's management must be able to maximize the available funds both to increase profitability and develop the company's operations to create a stable and increasing dividend distribution.

PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Michaelsan Michaelsan; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25265

The audit committee is a committee created by the board of commissioners whose task is to carry out inspections or research deemed necessary on the implementation of the functions of the board of directors in managing the company. The audit committee is an important component that must exist in companies listed on the Indonesia Stock Exchange, therefore the Indonesia Stock Exchange requires to form and have an audit committee chaired by an independent commissioner. The existence of an audit committee is expected to improve the quality of internal control which is ultimately intended to provide protection to shareholders and other stakeholders. This study aims to analyze and prove the effect of the audit committee, the influence of independent commissioners, and the influence of profitability on tax avoidance. The sample selection in this study used a purposive sampling method, which is a sampling method, in which samples taken from the population must meet the criteria in accordance with the objectives or research problems. The results of this study are the audit committee has a negative effect on acceptable tax avoidance. Independent commissioners have a negative effect on acceptable tax avoidance. Profitability has a positive effect on tax avoidance rejected.

Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2687

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations. Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.

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