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All Journal Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Bisnis Media Ilmiah Akuntansi AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Yanuar Nanok Soenarno
Universitas Katolik Indonesia Atma Jaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yudadibrata, Hizkia Bhisma Nararya; Soenarno, Yanuar Nanok
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.904 KB) | DOI: 10.25170/jara.v10i1.41

Abstract

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.
ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yudadibrata, Hizkia Bhisma Nararya; Soenarno, Yanuar Nanok
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.904 KB) | DOI: 10.25170/jara.v10i1.41

Abstract

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.
ANALISIS RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN PERUSAHAAN DALAM MEMPREDIKSI KESULITAN KEUANGAN: SEBUAH RISET EMPIRIS PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hizkia Bhisma Nararya Yudadibrata; Yanuar Nanok Soenarno
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.904 KB) | DOI: 10.25170/jara.v10i1.41

Abstract

The financial crisis in Asia that hit Indonesia in 1997-1998 caused research related to the predictions of financial difficulties mostly done. This study aims to examine whether financial ratios (which include liquidity ratios, activity, leverage, profitability, and markets) and corporate ownership structures (institutional ownership and managerial ownership) can be used in predicting possible financial difficulties. The statistic used in this research hypothesis test is logistic regression test. Companies that include the population are nonfinancial corporations that have financial difficulties and companies that have a healthy financial condition in the period 2010. Sample size used in this study amounted to 105 companies: 51 companies experiencing financial difficulties and 54 healthy companies. This study uses three years of observation period of research, ie year 2007-2009, to see whether the variables can predict financial difficulties that occurred in 2010. The results showed that the ratio of liquidity, activity, leverage, and profitability ratio can predict the possibility of financial difficulties.
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT DENGAN METODE FAILURE MODE AND EFFECTS UNTUK MENGURANGI PRODUK CACAT DI CV SERAT KELAPA Daniel Novendra Simamora; Yanuar Nanok Soenarno
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (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.v17i1.2009

Abstract

Selama ini, CV Serat Kelapa dapat memberikan kuantitas yang sesuai, namun belum dapat memberikan kualitas yang sesuai dengan harapan pelanggan. Maka itu perusahaan membutuhkan tools untuk meningkatkan kualitas produknya. Salah satunya perusahaan dapat menggunakan metode Failure Mode and Effects Analysis. Penulis membuat analisa penerapan penurunan jumlah produk cacat dan meningkatkan kualitas produknya dengan menggunakan metode failure mode and effects ana/ys/s,yang didasarkan pada urutan prioritas penyebab produk cacat (Risk Priority Number). Analisis ranking didasarkan pada severity, occuranees, dan detection. Penulis menganalisis dan mengimplementasikan metode Failure Mode and Effects Analysis, sehingga didapatkan 3 urutan prioritas tertinggi yang menyebabkan produk cacat di CV Serat Kelapa, yaitu pada proses pencetakan serat kelapa (cocoboard), proses blender, dan proses pengeringan serat kelapa. Setelah melakukan perbaikan di urutan prioritas tersebut dan di seluruh proses produksinya, CV Serat Kelapa dapat mampu memenuhi kualitas yang diinginkan oleh pelanggannya. Dengan begitu akan meningkatkan image perusahaan, pelanggan akan melakukan repeat business, sehingga dapat meningkatkan laba perusahaan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF Yanuar Nanok Soenarno
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.294 KB) | DOI: 10.30813/jab.v10i2.994

Abstract

This research wanted to see whether financial factors such as profitability, leverage, liquidity, market share and cash flow affects the company in paying taxes. This study uses all non-financial companies listed on the Indonesia Stock Exchange listing in 2012. From this research resulted that profitability, leverage and liquidity factors affect the level of corporate tax payments. However, shareholder and cash flow factors whose expectations are influential, have no effect. Tax payment strategies that still rely on tax shield to reduce tax payments, making many companies more borrowed to get the funds. Keywords: efective tax rate, profitability, leverage, liquidity, cash flow, Indonesia stock exchange.
Hubungan Harga Saham, Struktur Kepemilikan, Ukuran Perusahaan, dan Profitabilitas dengan Tindakan Perataan Laba Dita Sucilarasati; Yanuar Nanok Soenarno
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.511 KB)

Abstract

This study aims to identify the factors that have a relationship with income smoothing actions in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2018. These factors include stock prices, ownership structure, company size, and profitability. Result of this study are, stock price and profitability have a significant relationship with income smoothing actions, while the ownership structure and company size do not have a significant relationship with income smoothing actions.
Pengaruh Intellectual Capital Dengan Model Vaic Terhadap Pertumbuhan Perusahaan Manufaktur di Indonesia Aryanindita, Gabriel Prananingrum; Soenarno, Yanuar Nanok
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 18 No. 1 (2024): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v18i1.561

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual (IC) terhadap pertumbuhan perusahaan. Kami menggunakan VAIC sebagai proksi dari IC. Beberapa variabel kontrol yang diuji dalam penelitian ini adalah Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Asset (ROA), Return On Equity (ROE), dan Closing Price (CP). Sebanyak 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2014 menjadi sampel dalam penelitian ini. Hasil uji regresi menunjukkan hubungan yang positif antara modal intelektual dengan pertumbuhan.
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT DENGAN METODE FAILURE MODE AND EFFECTS UNTUK MENGURANGI PRODUK CACAT DI CV SERAT KELAPA Simamora, Daniel Novendra; Soenarno, Yanuar Nanok
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 1 (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.v17i1.2009

Abstract

Selama ini, CV Serat Kelapa dapat memberikan kuantitas yang sesuai, namun belum dapat memberikan kualitas yang sesuai dengan harapan pelanggan. Maka itu perusahaan membutuhkan tools untuk meningkatkan kualitas produknya. Salah satunya perusahaan dapat menggunakan metode Failure Mode and Effects Analysis. Penulis membuat analisa penerapan penurunan jumlah produk cacat dan meningkatkan kualitas produknya dengan menggunakan metode failure mode and effects ana/ys/s,yang didasarkan pada urutan prioritas penyebab produk cacat (Risk Priority Number). Analisis ranking didasarkan pada severity, occuranees, dan detection. Penulis menganalisis dan mengimplementasikan metode Failure Mode and Effects Analysis, sehingga didapatkan 3 urutan prioritas tertinggi yang menyebabkan produk cacat di CV Serat Kelapa, yaitu pada proses pencetakan serat kelapa (cocoboard), proses blender, dan proses pengeringan serat kelapa. Setelah melakukan perbaikan di urutan prioritas tersebut dan di seluruh proses produksinya, CV Serat Kelapa dapat mampu memenuhi kualitas yang diinginkan oleh pelanggannya. Dengan begitu akan meningkatkan image perusahaan, pelanggan akan melakukan repeat business, sehingga dapat meningkatkan laba perusahaan
VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP KONSERVATISME AKUNTANSI Soenarno, Yanuar Nanok; Kheay, Septina
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6705

Abstract

This study aims to examine the influence of Value Added Intellectual Capital (VAIC) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange. The research utilizes data from manufacturing firms listed on the exchange for the year 2021. A simple linear regression model was employed, with SPSS 22 used for data analysis. The findings reveal a negative relationship between VAIC and accounting conservatism. This indicates that the more efficiently a company manages its intellectual capital, the lower its tendency to apply conservative accounting practices. In other words, firms with high intellectual efficiency are more likely to present financial reports that reflect economic value and future prospects rather than excessive prudence.
VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP KONSERVATISME AKUNTANSI Soenarno, Yanuar Nanok; Kheay, Septina
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): 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.v22i1.6705

Abstract

This study aims to examine the influence of Value Added Intellectual Capital (VAIC) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange. The research utilizes data from manufacturing firms listed on the exchange for the year 2021. A simple linear regression model was employed, with SPSS 22 used for data analysis. The findings reveal a negative relationship between VAIC and accounting conservatism. This indicates that the more efficiently a company manages its intellectual capital, the lower its tendency to apply conservative accounting practices. In other words, firms with high intellectual efficiency are more likely to present financial reports that reflect economic value and future prospects rather than excessive prudence.
Co-Authors Aryanindita, Gabriel Prananingrum Daniel Novendra Simamora Dita Sucilarasati Hizkia Bhisma Nararya Yudadibrata Imaniar Arvida Natalia Kheay, Septina Simamora, Daniel Novendra Yudadibrata, Hizkia Bhisma Nararya