Articles
<![CDATA[Pengaruh Diversifikasi terhadap Kinerja Perusahaan ]]>
<![CDATA[Amyulianthy, Rafrini]]>;
<![CDATA[Sari, Nuraini]]>
<![CDATA[ Binus Business Review Vol 4, No 1 (2013): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/bbr.v4i1.1054
<![CDATA[For many years, the benefit and cost of corporate diversification strategy have been debatable. This research provides empirical evidence on corporate diversification and its consequences toward firm value. Corporate diversification as part of internal market mechanism can have benefit and cost on performance of the firm. The writers estimated that diversification strategy would reduce firm value especially in situation like Indonesia with less developed financial market and many companies are still suffering from monetary crises in recent years. The writers found that companies with diversified business segment have negative excess value comparing with stand alone firms. In relation with firms characteristics, it shows that tobins q and asset size positively related with firm value. This result rejects internal capital market hypothesis.]]>
<![CDATA[CHARACTERISTICS AND POLITICAL CONNECTION TO LOCAL GOVERNMENT PERFORMANCE ]]>
<![CDATA[Amyulianthy, Rafrini]]>;
<![CDATA[Khair, Jessica]]>;
<![CDATA[Lysandra, Shanti]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v8i2.12527
<![CDATA[The purpose of this research is to find empirical evidence about local government’s characteristic and political connection to local government performance. Local government’s characteristic which were: local government age; local government wealth, dependence level of local government and regional expenditure. Political connection measured by longer the head of local government holds running the office. Local government performance measured by HDI (Human Development Index) score accessed from Indonesian Central Bureau of Statistics (BPS). The population from this research is the entire local government government in Indonesia on 2016. Total sample of this research is 80 municipal local government (kotamadya) using purposive sampling and using cross section regression analysis. The results of this research is shows that from characteristic, local government wealth and dependence level of local government has positive significant to local performance, while political connection also has positive significant to local performance. Meanwhile, local government age and regional expenditure has no significant effect to local government performance. ]]>
<![CDATA[Faktor Determinan Opini Audit Going Concern ]]>
<![CDATA[Rafrini Amyulianthy]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i1.102
<![CDATA[This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which 20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to goingconcern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect but not significant to goingconcern audit opinion.]]>
<![CDATA[Pengujian Empiris Efficient Market Hypothesis (EMH) Dan Capital Assets Pricing Model (CAPM) ]]>
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Asriyal Asriyal]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v2i1.126
<![CDATA[As indicated, Efficient Market Hypothesis theory played an important role in evolution of accounting research. The conflict between the Efficient Market Hypothesis and hypotheses underlying many accounting prescriptions led to the introduction and popularization of positive theory and methodology in the accounting literature. This paper is to provide a clearer understanding of the factors anomalies encountered by experts during a test of the reliability Efficient Market Hypothesis and Capital Asset Pricing Model (CAPM) theories which proposed by Fama in 1970.]]>
<![CDATA[Pengaruh Struktur Corporate Governance Terhadap Kinerja Perusahaan Publik Indonesia ]]>
<![CDATA[Rafrini Amyulianthy]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 2 (2012) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v1i2.138
<![CDATA[This study required to test the influence of corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership on firm’s value in Indonesia. The sample in this study were 45 companies included and registered as a company with the most liquid stocks (LQ-45) on the Stock Exchange during the period January 2010 to December 2010. The data used in this study is a secondary data contained in the Indonesian Capital Market Directory and the annual reports obtained from the Data Centre for Economics and Business at the University of Indonesia. The data collected, processed by using procedures Ordinary Least Square (OLS) using multiple regression. This study found that corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership has a significant impact on firm’s value.]]>
<![CDATA[TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN ]]>
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Nurul Yunita]]>;
<![CDATA[Yetty Murni]]>
<![CDATA[ Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance]]>
<![CDATA[Pengaruh Diversifikasi terhadap Kinerja Perusahaan ]]>
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Nuraini Sari]]>
<![CDATA[ Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/bbr.v4i1.1054
<![CDATA[For many years, the benefit and cost of corporate diversification strategy have been debatable. This research provides empirical evidence on corporate diversification and its consequences toward firm value. Corporate diversification as part of internal market mechanism can have benefit and cost on performance of the firm. The writers estimated that diversification strategy would reduce firm value especially in situation like Indonesia with less developed financial market and many companies are still suffering from monetary crises in recent years. The writers found that companies with diversified business segment have negative excess value comparing with stand alone firms. In relation with firms characteristics, it shows that tobins q and asset size positively related with firm value. This result rejects internal capital market hypothesis.]]>
<![CDATA[Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Intan Paulina Lubis]]>;
<![CDATA[Lailah Fujianti]]>;
<![CDATA[Rafrini Amyulianthy]]>
<![CDATA[ Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v10i2.993
<![CDATA[This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management]]>
<![CDATA[Sosialisasi Sistem Pengendalian Internal Laporan Keuangan Yayasan Pendidikan Al – Islam Bahrul Ulum Cibubur ]]>
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Amelia Oktrivina]]>;
<![CDATA[Indah Masri]]>;
<![CDATA[Nelyumna Nelyumna]]>
<![CDATA[ BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 3 (2022) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/berdaya.v4i3.749
<![CDATA[The training program on August 13, 2022, is a series of webinars with three community service activities related to the Internal Control System for the Al-Islam Bahrul Ulum Education Foundation. The results of this program include the implementation of the service has been running as expected, and Participants seem to need knowledge related to the internal control system within the Foundation; sharing knowledge and skills has been carried out and is expected to be helpful for the community, especially the Al-Islam Bahrul Education Foundation. Ulum and good communication have been established between the lecturers as academics of the Faculty of Economics and Business, Pancasila University, and the Al-Islam Bahrul Ulum Education Foundation. This communication can encourage the implementation of further cooperation that can be done by synergizing the programs of these parties.]]>
<![CDATA[Analisis Rasio Keuangan dan Laporan Corporate Social Responsibility Perusahaan Go Public di Indonesia ]]>
<![CDATA[Yuana Mandagie]]>;
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Shanti Lysandra]]>;
<![CDATA[Ari Pratiwi]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2018.005.02.12
<![CDATA[ABSTRACT Many factors that influence Corporate Social Responsibility (CSR) disclosure from a company.Therefore, the purpose of this research is to know about the influence of profitability ratios, company size ratios, and leverage ratios to CSR reports on mining companies and manufacturing companies of basic and chemical industry sectors listed in Indonesia Stock Exchange for the 2016 period. This research is a quantitative research that uses 56 companies listed in BEI in 2016 as purposively selected samples. The results of the study found that financial ratios of profitability proxied with Net Profit Margin (NPM)and leverage proxied on Debt to Equity Ratio (DER) partially did not affect the disclosure of CSR. While company size has effect on CSR disclosure. ABSTRAK Banyak faktor yang memengaruhi pengungkapan Corporate Social Responsibility (CSR) dari suatu perusahaan. Oleh karena itu, tujuan penelitian tentang analisis rasio keuangan dan laporan CSR perusahaan go public di Indonesia adalah untuk mengetahui tentang pengaruh rasio profitabilitas, rasio ukuran perusahaan, dan rasio leverageterhadap laporan CSR pada perusahaan pertambangan dan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016. Penelitian ini merupakan penelitian kuantitatif yang menggunakan 56 perusahaan yang terdaftar di BEI pada tahun2016 sebagai sampel yang terpilih secara purposive.Hasil penelitian ditemukan bahwa rasio keuangan profitabilitas yang diproksikan dengan Net Profit Margin (NPM)dan leverage yang diproksikan pada Debt to Equity Ratio (DER) secara parsial tidak berpengaruh terhadap pengungkapan CSR. Sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan CSR. JEL Classification: M14, Q56]]>
