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All Journal Abdimas Dewantara Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Caecilia Atmini Susilandari
Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH HUMAN CAPITAL (LABOR INCOME) TERHADAP EXPECTED STOCK RETURNS Susilandari, Caecilia Atmini
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.648 KB) | DOI: 10.25170/jara.v12i1.58

Abstract

This research intended to analyse the use of premium as the proxy of human capital (labor income) in the industry level as one of the factors to measure the expected stock returns other than market, smb, hml, umd and liquidity variable that can be applied in Indonesia.The analysis coveres the human capital (labor income) in the industry level to cross section of stock return and the effect of human capital (labor income) to idiosyncratic risk in the asset pricing model. It usesincome percapita to measure the premium variabel in the period of 2001 – 2011 and 30 stocks portfolio chosen based on the biggest market capitalization value in six sector in the period of 2001 – 2011.
PENGARUH HUMAN CAPITAL (LABOR INCOME) TERHADAP EXPECTED STOCK RETURNS Caecilia Atmini Susilandari
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.648 KB) | DOI: 10.25170/jara.v12i1.58

Abstract

This research intended to analyse the use of premium as the proxy of human capital (labor income) in the industry level as one of the factors to measure the expected stock returns other than market, smb, hml, umd and liquidity variable that can be applied in Indonesia.The analysis coveres the human capital (labor income) in the industry level to cross section of stock return and the effect of human capital (labor income) to idiosyncratic risk in the asset pricing model. It usesincome percapita to measure the premium variabel in the period of 2001 – 2011 and 30 stocks portfolio chosen based on the biggest market capitalization value in six sector in the period of 2001 – 2011.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Karen Trifena Thio; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2261

Abstract

This research aims to analyse the development of firm value of the manufacture companies. Based on the data of the Indonesian Ministry of Industry, it shows that value added for manufacturing companies increase, and also increase the contribution of manufacture companies to the development of economic of Indonesia. Profitability, size, growth, and capital structure as independent variables are used to identify the influence of manufacture firm value. There shall be 166 samples of listed manufacture companies in Indonesia Stock Exchange in 2014-2018 which suit for criteria needed, and the data processing using multiple linear regression. The research result shows that only profitability and size variables which have positive significant influences to firm value variable on t- test. Besides, growth and capital structure variables are vice versa.
PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT Natasha Wijaya; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3509

Abstract

This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality.
Pemberdayaan perempuan melalui kerajinan tangan dan teknologi digital untuk memasarkan produk serta mengelola keuangan Clara R.P. Ajisuksmo; Benedicta E Prabawanti; Caecilia A Susilandari; Anastasia Heni Heni
ABDIMAS DEWANTARA Vol 5 No 2 (2022)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v5i2.9122

Abstract

Pelatihan ini bertujuan untuk membekali kaum perempuan dengan keterampilan kerajinan tangan decoupage yang dapat dijadikan modal untuk menciptakan lapangan kerja dan membuka usaha secara berkelompok. Pelatihan ini juga ditujukan untuk membekali kaum perempuan agar mampu mengoperasikan teknologi digital Instagram sebagai media promosi dan pemasaran produk kerajinan tangan mereka, serta program Si Apik sebagai program pengelolaan keuangan berbasis Android. Untuk mencapai tujuan tersebut diselenggarakan pelatihan yang menerapkan metode tutorial, dengan memberikan tiga materi pokok yaitu, kerajinan decoupage, pemasaran online dengan menggunakan Instagram, dan pengenalan aplikasi akuntansi si Apik. Secara keseluruhan kegiatan ini diikuti oleh 36 orang ibu anggota dari organisasi Wanita Katolik Republik Indonesia (WKRI) ranting Semplak Bogor. Hasil pelatihan menunjukkan bahwa para peserta penuh semangat dan antusias untuk mengikuti seluruh tahapan pelatihan. Peserta juga merasakan manfaat langsung dari pelatihan yang dilaksanakan. Pada materi teknologi digital Instagram dan Si Apik, diperlukan waktu yang lebih lama karena peserta membutuhkan penyesuaian diri dalam mengaplikasikan kedua program digital tersebut. Selain itu, karakteristik telepon genggam masing-masing peserta yang digunakan untuk mengakses program digital dan kualitas jaringan internet di tempat pelatihan, mempunyai peranan penting dalam menentukan keberhasilan  proses pelatihan materi teknologi digital.
PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT Natasha Wijaya; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3509

Abstract

This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality.
PENGARUH PROFITABLITIAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN DIREKSI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RESTAURANT, HOTEL, DAN TOURISM Sherina Laurencia Siswoko; Caecilia Atmini Susilandari
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4318

Abstract

This quantitative research aims to analyze the influence of profitability, managerial ownership, and board size on financial distress in 31 restaurants, hotels, and tourism companies. The research used secondary data from Indonesian Stock Exchange in 2019-2021. The total sample is 93 data obtained by purposive sampling method. Profitability variable is measured by return on assets (ROA), managerial ownership variable is measured by the percentage of managerial ownership, and the number of boards variable is measures by board size. The dependent variable is financial distress, measured by the interest coverage ratio (ICR). Data Analysis used descriptive statistics and logistic regression. The analytics tools used SPSS 26.0 version. The result shows profitability has a negative significance on a company's propensity to get financial distress. At the same time, managerial ownership and board size are insignificant to a company's propensity to get financial distress. Keywords: financial distress, profitability, managerial ownership, board size
PENGARUH PENERAPAN TATA KELOLA DAN BIAYA CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Suryawan, Diva Adhindha Triamandha; Susilandari, Caecilia Atmini
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6484

Abstract

This research aims to analyse the effect of corporate governance and corporate social responsibility (csr) on the firm’s value with financial performance as a mediation variable. The theory used agency theory and signalling theory to explain the relation independent variabel, mediating variable and dependent variable. Firm value was measured by price to book value. The sample used mining industry and the research periode was 2020 – 2023. The data analyses used descriptive statistics and multiple linear regressions. The result shows corporate governance is insignificant to the financial performance and firm value, csr expense has a positive significant to the financial performance bu unsignificant to the firm value. Financial performance is positive and significant to the firm’s value. And financial performance cannot mediate corporate governance and csr expense to the firm’s value.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Thio, Karen Trifena; Susilandari, Caecilia Atmini
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2261

Abstract

This research aims to analyse the development of firm value of the manufacture companies. Based on the data of the Indonesian Ministry of Industry, it shows that value added for manufacturing companies increase, and also increase the contribution of manufacture companies to the development of economic of Indonesia. Profitability, size, growth, and capital structure as independent variables are used to identify the influence of manufacture firm value. There shall be 166 samples of listed manufacture companies in Indonesia Stock Exchange in 2014-2018 which suit for criteria needed, and the data processing using multiple linear regression. The research result shows that only profitability and size variables which have positive significant influences to firm value variable on t- test. Besides, growth and capital structure variables are vice versa.
PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT Wijaya, Natasha; Susilandari, Caecilia Atmini
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3509

Abstract

This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality. Audit fees are measured by the total fees paid to the auditor. Audit tenure is measured by total engagement between the auditor and the company. Financial distress is measured by the ratio of debt to equity. The analysis method used Multiple linear regression analysis with SPSS version 25. The result shows that audit fees are positively significant to audit quality. In contrast, audit tenure and financial distress are insignificant to audit quality.
Co-Authors Anastasia Heni Heni Benedicta Evienia Prabawanti Clara Rosa Pujiyogyanti Ajisuksmo Gabriel P Aryanindita Karen Trifena Thio Natasha Wijaya Sherina Laurencia Siswoko Siswoko, Sherina Laurencia Suryawan, Diva Adhindha Triamandha Thio, Karen Trifena Wijaya, Natasha