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PENGARUH RASIO KEUANGAN, PENERAPAN PSAK 50 & 55 (REVISI 2006), MANAJEMEN LABA DAN PERANAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Rahil I. Aprilian; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

We examine the effects of financial ratios, implementation of PSAK 50 and 55 (Revised 2006), Earning Management and the Role of Good Corporate Governance (GCG) on Stock Return. The financial ratios used in this research are Capital Adequacy Ratio (CAR), Percentage of Operating Expense to Operating Revenue and Loan to Deposit Ratio (LDR). Earning management is measured by allowance for impairment losses and GCG as variable that moderated earning management and stock return, this research also used dummy variable for implementation of PSAK 50 and 55. This research used 26 listed banking companies in Indonesia Stock Exchange from 2008 to 2011. Total observation of research is 80 years financial statements. The result showed that (1) the financial ratio that has significant influence on stock return is CAR; (2) earning management and GCG didn’t have significant influence on stock return, but the earning management that moderated by GCG has significant influence on stock return; (3) implementation of PSAK 50 and 55 didn’t have significant influence on stock return; (4) All variable simultaneously made significant influence on stock return at 10% error.

PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI Lina Wiryana; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance, there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.

DAMPAK IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) YANG DIUKUR DENGAN METODE BALANCED SCORECARD TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA PERUSAHAAN YANG MENERAPKAN ERP MICROSOFT DYNAMICS AXAPTA DI INDONESIA) Cisilia Tinny Chandra; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study is aimed to measure the success of ERP implementation as part of company’s strategic plan. Successful ERP implementation is reflected in the user satisfaction and overall performance, which should be measured periodically to evaluate the impact of ERP implementation on managerial performance. This research was conducted through a survey by distributing questionnaires to Microsoft Dynamics Axapta ERP users in Indonesia. ERP implementation is measured using Balanced Scorecard method. This model uses four interrelated perspectives, namely Financial perspective, Customer perspective, Internal Business Processes perspective, and Learning and Growth perspective. Result of the survey indicates a relationship between ERP implementation in terms of the four perspectives, affect the Managerial Performance. Thus, it can be concluded that the ERP implementation impact on Managerial Performance.

PROFIL TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN BERDASARKAN SURAT EDARAN OJK NOMOR 1/SEOJK.05/2016 TENTANG TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN Yopi Ivanda; Yvonne Augustine; Fanny Rachamdhitya
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research was took 12 samples of financing companies in Indonesia to see how the profile of capital, quality of financing receivables, profitability and liquidity to the financial soundness of respective companies. Through the financial statements of the financing companies than processed according to the rules from OJK to see the profile of each of these factors on the level of financial soundness. Based on the financial statements of all 12 financing companies which are explicitly who suffered losses and there is a very minimum level of liquidity show an initial signal that there are some financing companies that the financial condition is less sound.

PENGARUH SUSTAINABILITY ACCOUNTING TERHADAP KINERJA PERUSAHAAN (PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Lely Mulyawati; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose is to know the influence of sustainability accounting to firm performance in companies which listed in Indonesia Stock Exchange, in 2011-2015. Sustainability accounting use Guidelines Global Reporting Initiative G4. Firm performance use Return on Sales (ROS), and Return on Equity (ROE). This research uses regression method with Program IBM SPSS 23. The finding are sustainability accounting (economic, environment, and social aspects disclosure) didn’t have a significant positive influence to ROS. Economic, and environment aspects disclosure didn’t have a significant positive influence, but social aspects disclosure have a significant positive influence to Return on Equity.

PENGARUH GREEN INTELLECTUAL CAPITAL INDEX DAN PENGUNGKAPAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DAN NON KEUANGAN PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI Megawati Chandra; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine green intellectual capital and sustainability disclosure in affecting financial and non financial firm performance with transparency as moderating variable in manufacture companies listed in Indonesia Stock Exchange. This research used 188 to 213 listed manufacture companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2015 to 2017.The result of the analysis indicated that green intellectual capital index had positive influence on financial firm performance and transparency could moderating positive influence sustainability disclosure to financial firm performance (ROA) and non financial firm performance. While, sustainability disclosure had no influence on financial and non financial firm performance, transparency couldn’t moderating positive influence green intellectual capital index on financial and non financial firm performance, and transparency couldn’t moderating positive influence sustainability disclosure on financial firm performance (ROE).

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Henik Haris Astuti; Roni Aron Oktavianus; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

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