Yunika Murdayanti
Verified @unj.ac.id
Department of Accounting, Faculty of Economics
Universitas negeri jakarta
RESEARCH INTERESTS
Accounting
Financial Management
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
I. Gusti Ketut Agung Ulupui, Etty Gurendrawati, Diah Armeliza, and Yunika Murdayanti
AIP Publishing
Yunika Murdayanti and Mohd Noor Azli Ali Khan
AIP Publishing
Yunika Murdayanti and Mohd Noor Azli Ali Khan
Elsevier BV
S. Zahra, Yunika Murdayanti and Muhammad Ihlashul Amal
I Gusti Ketut Agung ULUPUI, Yunika MURDAYANTI, Muhammad YUSUF, Indra PAHALA, and Adam ZAKARIA
Korea Distribution Science Association
Yunika Murdayanti, I. Ulupui, Indra Pahala, Susi Indriani and S. Suherman
This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.
Yunika Murdayanti, Susi Indriani, and Widad Umaimah
Growing Science
Article history: Received: June 29, 2020 Received in revised format: July 3
I. Ulupui, Yunika Murdayanti, Astari Cita Marini, U. Purwohedi, M. Mardia and H. Yanto
Article history: Received March 1
Yunika Murdayanti and Dita Puruwita
Financial management of pesantren is not so comp licated, because pesantren are self-financing insti tutions that do not require financial accountability which are too complicated to be repo ted to the funder. However, the amount of funds co ming from community to fund activities at pesantren, it should be reported or give a simple e xplanation according to the principles of public fi nancial management. This study discusses about transparency and accountability of financial manage ment in pesantren that this research is rarely done . Th specific objective is to describe and analyze financial management and draw conclusions f rom the facts of the weaknesses found, and to provi de recommendations. This study uses primary data, which is distributing questionnaires to all employees. Samples were selected using purpo sive sampling with the criteria are pesantren leaders, the head of sub-section, teachers, account ing and finance staff involved in the preparation o f budgets and financial statements amounted to 116 respondents. Results from this study is the app lication of the principle of transparency has been do e with the use of the budget documentation and easy to obtain information via the website, but it is not yet standardized when preparing financia l st tements. Accountability of pesantren explained that its financial statements are present d periodically by the owners. Suggestions that pes antren should make a routine of budget operations at the beginning of each year, pesantren leaders can improve the quality of financial state ments using the appropriate accounting standards, and more attention to human resource development in the field of accounting by providing training.
Yunika Murdayanti, Nuramalia Hasanah, and Amni Shodriati
American Scientific Publishers