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INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
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Value Relevance Dari Informasi Csr Dibandingkan Dengan Informasi Keuangan Perusahaan Manufaktur Di Indonesia Juniarti Juniarti; Alexander Wijaya; Benny Wijaya
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Pengaruh dari laporan Corporate Social Responsibilty (CSR) didalam pengambilan keputusan oleh investor memiliki hasil yang tidak konsisten didalam hasil penelitian-penelitian sebelumnya. Hal ini menyebabkan value relevance dari CSR tidak dapat ditentukan secara pasti dan kurangnya utilisasi dari laporan CSR. Penelitian ini bertujuan untuk mengukur perbedaan value relevance dari laporan CSR dengan informasi finansial yang digunakan dalam menggambarkan keadaan perusahaan. Penelitian ini menggunakan model Ohlson yang dimodifikasi untuk mengukur value relevance dari informasi finansial dan laporan CSR. Data yang digunakan merupakan perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2019. Hasil yang didapat menunjukan terdapatnya value relevance dari laporan CSR dan informasi keuangan, dimana value relevance dari laporan CSR memiliki nilai yang lebih kecil dibandingkan dengan informasi keuangan.
Pengaruh Ukuran Dewan Direksi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderating Variabel Cindy Carolina; Vina Vernnita; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aims to examine whether there is a relationship between board of director’s size with firm value and whether firm size also influences the relationship. This research also uses managerial ownership and profitability as control variables. The object of this research are 92 manufacturing companies which listed on Indonesia Stock Exchange in 2015-2019 which were selected by purposive sampling method. The research hypothesis was tested using a panel data regression model which was processed using GRETL software. Based on the results of the analysis, it is found that firm size strengthens the relationship between bord of director’s size with firm value.
Pengaruh Penggunaan Extensible Business Reporting Language Terhadap Respon Investor Pada Sektor Industri Barang Konsumsi, Sektor Properti, Real Estate, Dan Konstruksi Bangunan, Sektor Infrastruktur, Utilitas Dan Transportasi Serta Di Sektor Perdagangan, Jasa Dan Investasi Erika Margaretha; Devina Natalia Tanuwijaya; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah penggunaan XBRL dapat mempengaruhi respon dari investor. Studi terdahulu meneliti Penggunaan XBRL mengubah beberapa perilaku investor dalam mengolah informasi keuangan namun hasil untuk penelitiannya beragam. Peneliti ingin menguji kembali hubungan penggunaan XBRL terhadap respon dari investor dengan mengamati dari naik turunnya harga saham perusahaan. Informasi XBRL diukur menggunakan dummy variable, sedangkan informasi respon investor diukur menggunakan cummulative abnormal return (CAR). Penelitian ini juga menggunakan variabel kontrol Return On Aset (ROA), Earning Per Share (EPS), Firm Size, dan Cash Flow from Operation (CFO) per share. Penelitian ini juga menggunakan sampel pada perusahaan yang bergerak di sektor Sektor Industri Barang Konsumsi, Sektor Properti, Real Estate, dan Konstruksi Bangunan, Sektor Infrastruktur, Utilitas dan Transportasi serta di Sektor Perdagangan, Jasa dan Investasi yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2014 hingga 2016. Dengan total sampel sebanyak 366 data observasi. Dalam pengolahan data, penelitian ini menggunakan aplikasi Gretle dengan model regresi linier berganda. Hasil menunjukkan penggunan XBRL tidak berpengaruh terhadap respon investor.
Pengaruh Working Capital Management Days Dan Corporate Governance Terhadap Firm Value Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Gisella Liemanto Lim; Saarce Elsye Hatane
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examine the direct and significant influence between Working Capital Management and Corporate Governance Disclosure toward Firm Value and also to determine the indirect effect of the influence of Firm Size and Leverage on Firm Value ac Control Variable. The samples used in this research were 30 manufacturing companies listed in Indonesia Stock Exchange starting from 2014-2018. Data processed by using GRETL software version 5.0.       The results of the research found the positive influence between Inventory Days, External Audit and Non-Audit Services and Transparency with Firm Value. There was also a negative influence between Account Receivable days and Structure of the Board and Management on Firm Value. The results also found there is no influence between Account Payable Days and Ownership Structure on Firm Value.
Hubungan Tone Pengungkapan, Profitabilitas, Likuiditas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan Christella Jeaneva Eugenia; Eugenia Vanessa Rimba; Saarce Elsye Hatane; Oviliani Yenty Yuliana
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Firm’s annual report is a significant factor for investors in making an investment decision in the capital market. Information disclosure becomes a signal to inform investors about the firm’s future prospects that can affect the firm value. Not only financial information, such as profitability, liquidity, capital structure and firm size, non-financial information is also become an important factor that affects firm value. Therefore, sentiment/tone in the narrative part of the annual report becomes an important tool in delivering “good” or “bad” signals to investors. The purpose of this study was to determine the relationship of tone disclosure, profitability, liquidity, capital structure, and firm size to firm value. The sample used in this study were 92 tourism and hospitality listed firms on Indonesia Stock Exchange, Stock Exchange of Thailand, Malaysia Stock Exchange, Singapore Stock Exchange, and Philippine Stock Exchange in 2015-2018 which were selected by purposive sampling method. Data analysis using multiple regression analysis. Based on the results of the analysis, this study found that tone disclosure and capital structure has a positive effect on firm value. Meanwhile profitability, liquidity, and firm size do not have a significant effect on firm value.
Pengaruh Penerapan eXtensible Business Reporting Language (XBRL) terhadap Respon Investor (Studi pada Sektor Industri Dasar dan Kimia & Aneka Industri) Bryan Young Hartono; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian mengenai pengaruh penerapan XBRL terhadap respon investor belum banyak dilakukan sebelumnya. Beberapa dari hasil penelitian-penelitian tersebut menunjukkan hasil yang tidak konsisten dan belum pernah dilakukan dalam sektor industri dasar dan kimia & aneka industri di Indonesia. Tujuan dari penelitian adalah untuk mengetahui pengaruh XBRL terhadap respon investor dalam sektor industri dasar dan kimia & aneka industri di Indonesia.XBRL diukur dengan menggunakan dummy variable, sedangkan respon investor diukur dengan menggunakan CAR. Variabel kontrol yang digunakan, yaitu firm size, ROA, dan market share. Sampel yang digunakan sebesar 71 perusahaan pada periode 2014-2015 dengan metode analisis regresi data panel.            Hasil penelitian menunjukkan variabel independen XBRL berpengaruh terhadap variabel dependen respon investor. Variabel kontrol firm size berpengaruh negatif dan signifikan terhadap respon investor, ROA berpengaruh positif dan signifikan terhadap respon investor, dan market share berpengaruh positif tetapi tidak signifikan terhadap respon investor.
Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Return Saham dengan Kebijakan Properti sebagai Variabel Moderasi pada Perusahaan Sektor Industri Property, Real Estate and Building Construction di Bursa Efek Indonesia Stefanny Novi Andarista; Michelle Angelina Setyawan; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research is aimed to study the effect of profitability, liquidity and leverage toward stock return with property regulation as moderating variable in property, real estate and building construction companies that were listed in Bursa Efek Indonesia. This research study was done using a quantitative method with 23 companies that was determined using purposive sampling with criteria of being listed before 2018 and were actively traded in the stock market during 2018, and has residential development for low-income community. 2nd and 4th quarterly reports were used for the research, thus creating 46 observation samples. The research was done by analyzing financial statements and analyzing using GRETL.The result of the analysis shows that profitability has a positive effect toward stock return, liquidity does not have a significant effect toward stock return, leverage has a negative effect toward stock return, and property regulation does not have a significant effect toward stock return. Moreover, property regulation is able to strengthen the effect of profitability toward stock return, weaken the effect of leverage toward stock return, and does not moderate the effect of liquidity toward stock return.
Persepsi Mahasiswa Akuntansi Di Jawa Barat Dan DKI Jakarta Terhadap Perkembangan Revolusi Industri 4.0 Claudya Lefaan; Juniarti Juniarti
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa akuntansi di Jawa Barat dan DKI Jakarta terhadap perkembangan revolusi industri 4.0. Penelitian ini dilakukan pada 106 responden dari 27 universitas yang terdiri dari 16 universitas swasta dan 11 universitas negeri dengan batas angkatan 2015-2019. Pendekatan yang digunakan dalam penelitian ini adalah eksploratori deskriptif. Data dikumpulkan menggunakan kuesioner yang dibagikan kepada responden secara daring melalui Google Form. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa universitas swasta dan universitas negeri dari angkatan 2015 – 2019 sudah mengetahui, sadar dan mengerti aspek-aspek revolusi industri 4.0. Selain itu, sebagian besar mahasiswa sudah mengetahui bahwa revolusi industri 4.0 berdampak terhadap profesi akuntan dimasa depan, namun mahasiswa tidak merasa terancam, bahkan mereka sudah mengetahui kemampuan apa yang diperlukan dan harus ditingkatkan.
The Effect of Information Asymmetry on Earnings Management with Corporate Governance as Moderating Variable Karin Karin; Evelyn Kusgianto; Yulius Jogi
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Company performance has an impact on the company’s value. Therefore, earnings management often occurs in companies. Earning management occurs when there is information asymmetry, because management have the opportunity to prioritize their own interests over shareholders. To minimize earnings management, companies need to implement good corporate governance, which can be measured by board of commissioners’ size and audit committee’s size. The objective of this study is to investigate the role of corporate governance in the relationship between information asymmetry and earnings management. The research's objects are 32 mining companies that are listed in Indonesian Stock Exchange in 2015-2019, which have been selected by purposive sampling method. Data were analyzed using multiple regression analysis. Based on the analysis, results show that Board of Commissioners’ size does not have influence on the relationship between information asymmetry and earnings management. Meanwhile, Audit Committee’s size weakens the effect of information asymmetry on earnings management.
Pengaruh Jumlah Kehadiran Rapat Dan Usia Direktur Terhadap Csr Perusahaan Jasa Non Keuangan Di Indonesia Priem Trisna Sulistyo; Saarce Elyse Hatane
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to provide empirical evidence regarding the effect of board age, board meeting attendance on ESG disclosure. The control variables used are sales growth and liquidity ratio. The liquidity ratio value is calculated based on the current ratio.The sample in this study was determined based on a purposive sampling method of 27 non-financial service sector companies in the observation period of 2011 to 2016. The data analysis method used in the study was multiple regression and processed using the Gretl application. From the results of the study note that there are no major variables that affect ESG disclosure, and instead the sales growth control variable was found to have a positive influence on ESG disclosure

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