Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JRABA
Ani Wilujeng Suryani
Scopus ID : 57202587631, Universitas Negeri Malang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STOCK LIQUIDITY: THE ROLES OF FOREIGN AND LOCAL INSTITUTIONS Ardan Ardiyanto; Ani Wilujeng Suryani; Ammar Bin Asbi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 10 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v10i1.68608

Abstract

High or low liquidity of stocks can affect investment decisions, liquid stocks tend to attract the attention of investors. One factor that can affect stock liquidity is institutional ownership. This study aims to determine the effect of foreign and local institutional ownership on stock liquidity. This research sample uses stock data on IDX and stock ownership data on KSEI in 2021. Stock liquidity data is calculated using the bid-ask spread. The hypothesis was tested using the quantile regression method. The results of this study indicate that foreign and local institutional ownership has a positive effect on stock liquidity. However, the coefficient value of foreign institutions is greater than that of local institutions, which means that foreign institutional ownership dominates in driving stock liquidity. These findings contribute theoretically to the validity of agency conflicts and some practically. First, these results can be used for investors in considering their investment decisions in stocks that have foreign and local institutional ownership structures. Second, these results can be used by management to consider the impact of the institutional ownership structure within the company.
ACCOUNTING SKILLS GAP IN THE DIGITAL TRANSFORMATION ERA Kevin Annabel Wijaya; Ani Wilujeng Suryani; I Gusti Ary Suryawathy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.86886

Abstract

This study aims to analyze the professional skills required of accountants in Indonesia, Malaysia, and Singapore in facing the digital transformation. The method used is content analysis of 1,236 job advertisements on jobstreet.com, classified into five categories of professional skills according to International Education Standards, namely intellectual, interpersonal and communication, personal, organizational, and technical skills. The data were analyzed using the Kruskal-Wallis and Mann-Whitney U tests to determine the differences in skills between countries and job fields. The results showed that there were differences in the skills required, with Indonesia requiring more technical skills due to its focus on efficiency and digitization, while Malaysia and Singapore emphasized personal skills such as responsibility, adaptability, and work ethics. Meanwhile, the accounting field also requires a different focus on skills, where finance requires interpersonal skills, auditing requires personal and organizational skills, while taxation requires more technical and analytical skills. These findings have implications for accounting graduates to be able to prepare the professional skills needed in the world of work in order to be able to compete in the era of industry 5.0.
Co-Authors Ammar Bin Asbi Ardan Ardiyanto I Gusti Ary Suryawathy Kevin Annabel Wijaya