Article Per Year (5 Year)
p-Index From 2020 - 2025
1.347
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
Khristina Yunita
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
DOES UNCERTAINTY AFFECT FIRM PERFORMANCE? EVIDENCE FROM INDONESIA Elok Heniwati; Novita Novita; Khristina Yunita
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 12, No 3 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i3.64191

Abstract

This study evaluates the relationship between firm performance and stock price while incorporating the uncertainty due to the COVID-19 pandemic as a control variable. A research model was developed separating two periods: before (2019) and during (2020) the COVID-19 pandemic. The sample consisted of all companies of LQ45 Index members. This study examined quarterly panel data and a total of 360 observations. Next, the analysis evaluates the impact of actual performance on share prices using Structural Equation Modeling, more precisely SmartPLS, as an analysis tool. The results show that the profitability, solvency, and activity ratios influence the stock price of LQ45 companies both before and during the COVID-19 pandemic, except the liquidity ratios. Meanwhile, the uncertainty has no influence on the stock price of LQ45 companies both before and during the COVID-19 pandemic. These findings imply that policymakers should respond to drivers of stock performance and regulate strategic decisions accordingly in order to mitigate their long-term impact.JEL: M40, M41.
APAKAH LEVERAGE MAMPU MEMODERASI DAMPAK PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP STOCK RETURN? arfian tanjung; Syarif M. Helmi; Khristina Yunita
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.304

Abstract

This study aims to determine the effect of Return on Asset, Operating Profit Margin, Dividend Yield, and Dividend Payout Ratio on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (IDX) in 2019-2023 and the ability of Leverage to moderate the impact of independent variables. The population in the study included 55 main board type non-cyclical consumer sector issuers on the Indonesia Stock Exchange (IDX). While the sample taken was 28 companies using purposive sampling technique. This study uses multiple linear regression, moderation regression, and hypothesis testing. The results of this study indicate that simultaneously Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout have no significant effect on stock return. Partially the Return on Asset variable has a significant positive effect on stock return but the Operating Profit Margin, Dividend Yield, and Dividend Payout variables have an insignificant effect on stock return. Leverage as a moderating variable has not been able to moderate the impact of Return on Asset, Operating Profit Margin, Dividend Yield and Dividend Payout on stock return.
Analisis wacana kritis film the accountant: Special value akuntan forensik pengidap autistik Rafles Ginting; David Crystopher; Khristina Yunita
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6407

Abstract

This study aims to reveal the relationship between autistic behavior and the basic characteristics that forensic accountants need to have. This research uses a critical discourse analysis method. Critical discourse analysis was carried out on the research object of the film "The Accountant". This study found that there are characteristics of autism that are in accordance with the basic characteristics that forensic accountants need to have. The basic characteristics that need to be possessed by forensic accountants which are also possessed by people with autism include being independent and objective. The nature of autism that makes a person have an indifferent attitude towards the environment can actually be used as a factor for the success of forensic accountants. This research opens up views on autistic people who also have potential in the field of forensic accounting. This study also invites readers not to underestimate people who have autism. The novelty in this study is the object of research that focuses on forensic accounting from the point of view of people with autistic disorders.
Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Wiwiek Djumiyati; Khristina Yunita; Muhsin; Angga P. Karpriana; Rusliyawaty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6084

Abstract

The purpose of this study was to determine the influence of government accounting standards, accounting information systems, and internal control systems on the quality of financial reports with human resource competency as a moderator. This research uses quantitative methods and uses primary data. Determining the sample size in this study used a saturated sample. The population in this study was 40 employees, so the sample used was 40 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software version 3.0. The research results show that government accounting standards, accounting information systems, and internal control systems have a significant effect on the quality of financial reports. Government accounting standards and accounting information systems with human resource competence as a moderator have a significant effect on the quality of financial reports. And the internal control system with human resource competence as a moderator does not have a significant effect on the quality of financial reports.
Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Yantiana, Nella
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud Tiara Sea Misa; Umiaty Hamzani; Khristina Yunita
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3058

Abstract

This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2023 period. A quantitative approach was employed using purposive sampling, with secondary data from annual and sustainability reports. CSR disclosure was measured using the CSRI index based on GRI standards, while financial statement fraud was measured using the Beneish M-Score model. The findings indicate that external pressure significantly affects financial statement fraud, whereas tax digitalisation and CSR disclosure have significant adverse effects. These results highlight the importance of implementing digital taxation systems and CSR practices to mitigate the risk of financial statement fraud.
Co-Authors Angga P. Karpriana arfian tanjung David Crystopher Elok Heniwati Muhsin Novita Novita Nurul Qomariah Rafles Ginting Rusliyawaty Syarif M. Helmi Tiara Sea Misa Umiaty Hamzani Wiwiek Djumiyati Yantiana, Nella