Article Per Year (5 Year)
p-Index From 2021 - 2026
2.33
P-Index
This Author published in this journals
All Journal Ekonomi Bisnis Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal PENELITIAN DAN KARYA ILMIAH IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Riset Perbankan, Manajemen dan Akuntansi Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Journal of Business, Finance, and Banking
Djajanti, Atik
Faculty Of Economics And Business, Perbanas Institut Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
PENGARUH FAKTOR INTERNAL DAN PERSISTENSI LABAPADA PERATAAN LABA BANK BUMN DI INDONESIA Atik Djajanti
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 2 No. 2 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.545 KB) | DOI: 10.25105/pdk.v2i2.2464

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank yang meliputi Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return On Assets (ROA), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit ratio (LDR) serta persistensi laba terhadap perataan laba (income smoothing). Periode pengamatan dilakukan selama 10 tahun, mulai tahun 2005 sampai dengan 2014.Analisis data menggunakanregresi logistic biner karena variabel dependentnya merupakan data nominal.Perataan laba diukur dengan indeks Echel.Hasil penelitian menunjukkan bahwa secara simultan faktor internal bank dan persistensi laba berpengaruh secara signifikan terhadap perataan laba, sedangkan secara parsial NPL, NIM dan LDR yang berpengaruh.Hal ini mengindikasikan bahwa risiko keuangan yang dihadapi perusahaan terkait dengan perataan laba.
Signifikansi Ukuran Perusahaan atas Harga Saham Perusahaan Publik Atik Djajanti; Berna Ratnasari; Pamela Magdalena
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.006

Abstract

This study aims to analyze the board of commissioners's characteristics, firm size, and capital structure on the value of public companies in Indonesia. The novelty of this research liest in proving the activeness of the commissioners in implementing the role of good governance. This research analysis use multiple regression models. The results of the study concluded that independent commissioner had positive effect on firm value, whereas the number of meetings and attendance had no effect. Firm size has a positive effect while capital structure has no effect. This study contributes to providing empirical evidence of GCG and agency theory.AbstrakPenelitian ini bertujuan menganalisis karakteristik dewan komisaris, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan publik di Indonesia. Kebaruan penelitian ini terletak pada pembuktian keaktifan komisaris dalam implementasi peran tata kelola yang baik. Analisis dilakukan dengan model regresi berganda. Hasil penelitian menyimpulkan bahwa komisaris independen positif pengaruhnya pada nilai perusahaan sebaliknya jumlah rapat dan kehadiran tidak berpengaruh. Ukuran perusahaan berpengaruh positif sedangkan struktur modal tidak berpengaruh. Penelitian ini berkontribusi memberikan bukti empiris teori GCG dan agensi. 
Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi pada Sektor Pertambangan Periode 2016-2019 Darson Simon Simamora; Atik Djajanti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i1.79

Abstract

This study aims to analyze the effect of CSR and GCG on the value of the mining sector company and financial performance of the moderating variable. The data used in this study is secondary data from the IDX with a sample of 19 mining sector companies during the period 2016 – 2019. Data processing and testing techniques use the SEM concept with the Partial Least Square method using smart PLS 3.0 software. The results of the study state that CSR has an effect on firm value and ROA is able to strengthen the relationship between CSR and firm value. GCG as proxied by the number of the board of directors has no effect on firm value and ROA has no effect on the relationship between GCG and firm value. These results indicate that the more CSR disclosures made by the company, the better the company's image, but GCG through the number of boards of directors has not been able to improve the company's image in the eyes of the public.
Determinan Perilaku Generasi Milenial Dalam Keputusan Investasi Berdasarkan Teori Prospek Asep, Asep; Djajanti, Atik
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 1 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i1.172

Abstract

Milenial mendominasi kenaikan jumlah investor di indonesia dalam tiga tahun terakhir. Di satu sisi keseharian milenial juga sangat erat dengan gawai dan media sosial yang mereka jadikan sebagai sumber informasi dan komunikasi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang membuat investor milenial berperilaku irasional dalam membuat keputusan investasi yang disebabkan oleh bias heuristik berupa availability bias, representativeness bias, anchoring bias serta ketakutan kehilangan momen yang ttimbul dari efek penggunaan media sosial terhadap keputusan investasi. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 108 responden dengan teknik kuesioner yang disebarkan secara online kepada investor di jabodetabek dengan metode probability sampling. Analisa data dengan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) yang dibantu oleh aplikasi statistik SmartPLS 3. Hasil penelitian ini menunjukkan bahwa Representativeness bias berpengaruh positif dalam keputusan investasi, sedangkan availability bias, anchoring bias dan FOMO tidak mempengaruhi keputusan investasi milenial, serta FOMO dapat memperkuat pengaruh availability bias terhadap keputusan investasi sedangkan representative ness bis dan anchoring bias tidak berpengaruh.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE EARNING, CAPITAL (RGEC) DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN: STUDI KASUS PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA SELAMA PANDEMI COVID-19 Astuti, Iis Putri; Djajanti, Atik
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.10474

Abstract

This research aims to examine the influence of the level of bank health using the RGEC component which consists of credit risk, operational risk, liquidity risk, good corporate governance, earnings and capital as well as earnings management on the value of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The population in this study are banks registered on the IDX during 2020-2021. 40 banks were selected as research samples using the purposive sampling method. The data used is annual report data and stock transaction summaries from the IDX website. The data analysis technique used is panel data regression processed with the Eviews program. The research results show that credit risk has a significant negative effect on company value, capital has a significant positive effect on company value, while operational risk, liquidity risk, good corporate governance, earnings and earnings management have no effect on company value
Analyzing Earnings Response Coefficient s, Putri Irene; Djajanti, Atik
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3312

Abstract

Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability as a moderating factor. Design/methodology/approach: The study included 92 property and real estate companies and used quantitative correlational and causal-associative analysis. Purposive sampling selected 17 firms. Secondary data came from the Indonesian Capital Market Directory (ICMD) and BEI website yearly financial statements. Analytical testing was done using PLS-SEM with SmartPLS 3.0 to examine putative relationships. Findings: When well-managed, elevated debt-to-equity ratios and default risks boost the market's reaction to earnings announcements, positively affecting ERC. Earnings volatility had a negative but statistically negligible effect, suggesting market participants see such variations as normal for the sector. Profitability reduces the negative effects of capital structure, default risk, and earnings volatility on ERC. Profitability boosts investor confidence in earnings reliability, increasing ERC responsiveness. Paper type: a Research Paper
Unraveling the Paradox of Housing Affordability: Ramadhan, Wanda Dwi; Hazah, Hania Rizkieta; Djajanti, Atik; Mulyani, Susi Dwi
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1593

Abstract

Housing affordability remains one of Indonesia’s pressing socioeconomics challenges, particularly for middle-to-lower income households whose income growth lags behind rising property prices. In response, the government introduced ministry of finance regulation (PMK) No. 13 of 2025, which provides a government-borne valueadded tax (VAT) incentive aimed at encouraging homeownership and stimulating the property sector. This study explores the perceived effectiveness of PMK 13/2025 in enhancing housing affordability by employing a policy analysis approach based on secondary data, including prior regulations, market reports, and academic literature. The findings indicate that while the incentive may improve consumer purchasing power, risks such as speculative price increases by developers and disproportionate benefits to investors remain. Furthermore, the limited scope of the policy applying only to new homes within a specific price range may reduce its reach among lower-income households. To maximize effectiveness, the policy requires stronger oversight and better integration with other housing subsidy schemes. The study underscores the importance of designing fiscal incentives that not only stimulate the housing market but also deliver equitable and sustainable benefits.
Behavior Meets Compliance: Applying the Theory of Planned Behavior to Taxpayer Conduct Djajanti, Atik; Aprila Kristanti, Regita; Markonah, Markonah
Journal of Business, Finance, and Banking Vol. 2 No. 1 (2026): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v2i1.1062

Abstract

Taxes are the main source of state revenue used to support national development. However, the level of taxpayer compliance in Indonesia has not yet reached the expected target. This study aims to analyze the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance in the Jabodetabek using the Theory of Planned Behavior. This study uses a survey method and with a convenience sampling technique, involving 100 respondents from individual taxpayers who are business owners. Data analysis was carried out using the multiple regression analysis method with the assistance of SmartPLS software. The results of this study show that the attitude, subjective norms, and perceived behavioral control have a positive and significant influence on taxpayer compliance.
Co-Authors Antonius Beni Handayanto Aprila Kristanti, Regita Astuti, Iis Putri Berna Ratna Sari Napitupulu Berna Ratnasari Chandra Leonardo Dapinci Tambunan Darson Simon Simamora Deby Kustia Pratiwi Dendy Indramawan Hazah, Hania Rizkieta Heri Irawan Ichsan Susanto Ida Ayu Putu Sri Widnyani Markonah, Markonah Mulyani, Susi Dwi Pamela Magdalena Ramadhan, Wanda Dwi s, Putri Irene Widia Irma Yunita Widya Darman