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All Journal Jurnal Ekonomi Journal The Winners MODUS-Jurnal Ekonomi dan Bisnis Binus Business Review SEEIJ (Social Economics and Ecology International Journal) Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Community Development Journal: Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Industrial Research Workshop and National Seminar Journal of Accounting Research, Organization and Economics (JAROE) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Pengabdian Masyarakat Inovasi Indonesia

Rosinta Ria Panggabean

Accounting Department, Faculty Of Economics And Communication, Bina Nusantara University

Author-ID : 530227

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Analisis Penerapan Program PKBL Berdasarkan Prinsip Umum Corporate Social Responsibility (CSR): Studi Kasus pada PT Waskita Karya Rosinta Ria Panggabean; Ratih Nugrahati Pratiwi
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1226

This research aims to analyse whether the implementation of PKBL program at PT Waskita Karya comply with general principles of CSR and Peraturan Menteri Negara BUMN No. PER-05/MBU/2007, and to know whether the implementation report of PKBL at PT Waskita Karya comply with those principles. The method used in this research is descriptive method with content analysis approach by analysing the implementation and reporting of social responsibility,. The results of this research show that PT Waskita Karya is already has done its PKBL. But the implementation did not comply with GRI Guidelines and PKBL Report is not a Social Responsibility Report mentioned in UU No. 40 Tahun 2007. The recommendations are PT Waskita Karya should fill its Working and Budget Plan in compliance with Permen BUMN No. PER-05/MBU/2007, do more various events on its Program Bina Lingkungan and learn more CSR issues in GRI Guidelines so that Program Bina Lingkungan PT Waskita Karya could be equal with CSR.

Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Rosinta Ria Panggabean; Novita Novita
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.

Analisis Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Perusahaan Rio Novianto Rossi; Rosinta Ria Panggabean
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1290

This study describes the relationship between corporate governance with corporate performance and learns about the development and implementation of GCG in Indonesia. This study uses regression analysis to determine whether corporate governance has a positive influence. Sampling of Corporate Governance Perception Index (CGPI) for 2006 to 2009 from The Indonesian Institute for Corporate Governance (IICG) was used to measure the influence of corporate governance with Tobin’s Q on the performance of the enterprise market and Return On Equity (ROE) was used to measure the operational performance of the company. This study used a sample of 40 companies surveyed by IICG from 2006 to 2009 and included in the top 10 corporate governance ranking index released by IICG and the companies’ financial reporting are also listed on the BEI (Bursa Efek Indonesia) as well. The sampling method is purposive sampling. The result of this study indicate that there is no significant relationship between corporate governance with Tobin’s Q (market performance) but there is a significant positive relationship between corporate governance with ROE (operational performance).

Isu Penyatuan Akuntansi Atas Aset Tak Berwujud Rosinta Ria Panggabean
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1398

Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on international harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of international accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article.

Factors Affecting The Cost of Debt in Companies Listed within Kompas 100 Muhamad Septian; Rosinta Ria Panggabean
Binus Business Review Vol. 7 No. 1 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i1.1439

This study aims to determine the effect of Good Corporate Governance (GCG) which is proxied through the proportion of independent commissioners, managerial ownership, institutional ownership, quality audits, and family ownership on the cost of debt. The objects of this study are companies listed in Kompas 100 from the period of August 2013-January 2014. The method used to take samples of the study using purposive sampling method. Data analysis methods used are descriptive statistics, the classical assumption test, and hypotheses test. Based on the results of hypothesis testing that performed by using multiple regression analysis at the 0.05 significant level, the results of this study prove that the proportion of independent commissioners has a significant negative effect on the cost of debt. Also, managerial ownership has a significant positive effect on the cost of debt. On the other hand, institutional ownership, quality audits, and family ownership have no significant effect the cost of debt.

The Effect of Good Corporate Governance and Environmental Performance on Financial Performance of the Proper Listed Company on Indonesia Stock Exchange Abigail Andriana; Rosinta Ria Panggabean
Binus Business Review Vol. 8 No. 1 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i1.1757

This research aimed to determine whether the environmental performance and Good Corporate Governance (GCG) mechanisms, such as managerial ownership, institutional ownership, the proportion of independent commissioners had effects of the audit committee on measured financial performance by using Return on Equity (ROE). This research population was manufacturing company listed on Indonesia Stock Exchange that participated in PROPER 2012/2013 and 2013/2014. Based on the multiple regression analysis, audit committee partially had a significant effect on financial performance, while the others did not. Meanwhile, the analysis result shows that environmental performance and all GCG mechanisms simultaneously have significant effects on financial performance.

Factors Affecting Capital Structure And Stock Prices Of Agricultural And Mining Companies Ivena Gracia; Rosinta Ria Panggabean
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

The purpose of this study was to analyze the influence of business risk, asset growth, sales growth, earning per share, and asset structure to capital structure and share price. This study involved mining and agriculture companies listed on IDX within the period of 2010-2017. The analysis employed eViews 9. Based on the hypothesis testing, it was found that that business risk, sales growth, and asset structure do not have a significant effect on capital structure. However, asset growth has a significant influence. Furthermore, sales growth and EPS do not have a significant effect on share price, but the asset structure has a significant influence. This research is a development of previous research by adding earnings per share as an independent variable and covering the period 2010 - 2017 in order to show the most actual conditions. Company management can make the results of this study a consideration in determining the optimal capital structure. This study only examined the mining and agricultural sectors on the Indonesian stock exchange.

Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, Profitabilitas, dan Peluang Pertumbuhan pada Relevansi Nilai dari Penghasilan Akuntansi - Sebuah Studi di Bursa Efek Indonesia Surinastiti Eka Putri; Rosinta Ria Panggabean
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1702

Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of corporate governance, firm size, profitability, and growth opportunities on the value relevance of accounting earnings. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Idonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies’ management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively. Keywords: Earnings Response Coefficient, Firm Size, Good Corporate Governance, Growth Opportunities, Indonesia, Return On Asset

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.10

THE IMPACT OF TAX AGGRESSIVENESS, FIRM SIZE, AND FOREIGN OWNERSHIP TO SOCIAL RESPONSIBILITY WINNY GRANDIS; ROSINTA RIA PANGGABEAN
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Mining companies in Indonesia are companies that explore natural resources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk and environmental damage becomes high. The purpose of this study is to analyze the impact of the tax aggressiveness (ETR), firm size (SIZE), and foreign ownership (FOCI) to corporate social responsibility (CSR) of the mining companies. The population in this study are the mining companies which were listed in Indonesia Stock Exchange from year 2010 to 2015. This study uses tax aggressiveness, firm size, and foreign ownership as independent variables; profitability, leverage, and market-to-book ratio as control variables; and also corporate social responsibility as dependent variable. There are 9 samples of mining companies which produced 54 data using purposive sampling technique. This study use logistic regression method. This study uses Eviews 9 and Microsoft Excel 2007 for data processing. The results showed that the firm size (SIZE) has a significant effect on the company's CSR, while tax aggressiveness and foreign ownership have no significant effect on company’s CSR. This results indicate that the bigger the size of a company will cause greater activities and influences in the society, which make companies pay more attention to social programs and social responsibility disclosures.

Co-Authors Abigail Andriana Agustinus Winoto Andriana, Abigail Armanto Witjaksono Evi Steelyana Evi Steelyana, Evi Fransisca Hanita Rusgowanto Gainau, Paskanova Christi Gracia, Ivena Heru Prasetyo Ismi Fathia Rachmi Ivena Gracia Joshua Syukran Taruli Kriswanto Kriswanto Lidiyawati Lidiyawati Lidiyawati Lidiyawati Lucia, Lucia Lucia, Lucia Muhamad Septian Nana Wulansari Kusumaningsih Nana Wulansari Kusumaningsih, Nana Wulansari Nathanael, Roy Fredirick Nathania Nathania, Nathania Novita Novita Novita Novita Nur, Triasesiarta Nuraini Sari Nuraini Sari, Nuraini Olvi Rahmadani Putri, Surinastiti Eka Rahmadani, Olvi Rahmini, Restu Ratih Nugrahati Pratiwi Ratih Nugrahati Pratiwi, Ratih Nugrahati Ria Silviani Ria Silviani, Ria Rio Novianto Rossi Rio Novianto Rossi, Rio Novianto Rusgowanto, Fransisca H Septi Wifasari Septian, Muhamad Septian, Muhamad Surinastiti Eka Putri Triana Meirnarsih Triasesiarta nur Triasesiarta Nur Wibisono, Edwin WINNY GRANDIS

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