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Hendi, Hendi
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Journal : Global Financial Accounting Journal

 1 
Analisis Pengaruh Karakteristik Perusahaan Dan Penerapan Standar Akuntansi Psak No. 10 Terhadap Kualitas Laba Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Seriwati, Dewi; Hendi, Hendi
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research aims on analyzing the effects of firm characteristic and accounting standard PSAK No. 10. Firm characteristic which represent by firms size, profitability, growth, leverage, liquidity and institutional ownership towards earnings quality. The research populations were taking from the financial reports of companies listed in Indonesia Stock Exchange in the period 2010 until peroiod 2016. Using the purposive sampling method, the samples which meet the requirements for this research are 390 firms or 2.730 observations data.This research uses panel regression method to analyze the effect of independent varibles on dependent variable which measure by ratio. The observation data are thenn analyzed using eviews 7th version. The result indicates that firms size, profitability, firm growth, leverage, liquidity and PSAK No. 10 have a significant effect on earnings quality in Indonesia Stock Exchange. However, this research found that institutional ownership are insignificant to earnings quality in Indonesia Stock Exchange.
Pengaruh Koneksi Politik dan Transaksi Pihak Berelasi terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi, Hendi; Ningsih, Ika Putri Wahyu
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to find out the influence of political connections and transactions on related parties to earnings management in companies that have been listed on the Indonesia Stock Exchange. The theory states that managers can engage in self-enriching transactions at the detriment of the shareholders of the firm as to do an earnings management. In addition, politically connected companies are also suspected of using their connections to do an earnings management. In this study, the data used were obtained through the Indonesia Stock Exchange website starting in 2013 till 2017 with a population of 71 companies that had met the criteria and were selected using the purposive sampling method until the final total data sample used was 329 observational data. This study identifies the political connection variable does not have a significant effect on earnings management, however the abnormal liability related party transaction variable has a significant negative and abnormal sales of related party transaction variable has a significant positive effect on earnings management.
Faktor-Faktor Yang Memengaruhi Pelaporan Keuangan Melalui Internet Hendi, Hendi; Puspitaloka, Shinta
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan untuk menganalisis dampak dari faktor-faktor yang memengaruhi pelaporan keuangan melalui internet. Penelitian ini menjelaskan hubungan antara variabel independen berupa ukuran perusahaan, profitabilitas, umur perusahaan, reputasi auditor, dan jenis industri terhadap pelaporan keuangan melalui internet. Teknik pengumpulan data yang digunakan adalah dengan cara purposive sampling.  Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama 20102014. Sebanyak 343 perusahaan atau sebanyak 1.715 data observasi yang digunakan dalam penelitian ini. Penelitian ini menggunakan metode regresi panel untuk menganalisis pengaruh variabel independen terhadap variabel dependen.Teknik analisis yang digunakan adalah regresi panel dengan pemilihan model terbaik yaitu model efek random.  Hasil penelitian menemukan bahwa variabel independen seperti ukuran perusahaan dan reputasi auditor memberikan pengaruh signifikan terhadap pelaporan keuangan melalui internet. Variabel profitabilitas, umur perusahaan, dan jenis industri memberikan pengaruh tidak signifikan terhadap pelaporan keuangan melalui internet.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hendi, Hendi; Lisniati, Septi
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
Co-Authors Angelia, Jesslyn Angelica, Jecelyn Angelina, Claudia Apriliana, Sarah Ari Beni Santoso Armando, Rio Awang Harsa Kridalaksana Budi, Tri Mulya Chairika, Saltycia Chandra, Rezario Febrianta Cholifah, Miftahul Dedy Cahyadi, Dedy Djabu, Risno Djufri, S. Umar Duha, Sang Putra Immanuel Edy Thamrin, Edy Eko Suprapto, Eko Fathia, Yenny Gulo, Hisikia Gulo, Marniwati Gulo, Reni Gulo, Ribala Erni Gulo, Syutriska Gulo, Syutriska Kardia Halim, Joice Halim, Sugianto Handoko Karjantoro Handoko, Yusuf Slamet Harefa, Yaaro Hia, Herniwati Hia, Lurusman Jaya Hia, Marsha Indah Fitri Astuti, Indah Fitri Jenifer, Jenifer Jessyca, Jessyca Jihole, Deswita Joanne, Joanne Juliawati, Fransiska Karim, Ikawati Kasmiati Kasmiati Kellyn, Kellyn Keni Keni Kitty, Kitty Krisyadi, Robby Lawolo, Aprianus Liesar, Tjenny Lisniati, Septi M, Iskandar A Marlianus, David Marpaung, Nona Beta Medawati, Rina Meilisa, Jennifer Ming, Ming Muhammad Win Afgani Munadian, Munadian Murti, Imelda Nagoya, Rocky Nasution, Finalesvita Br. Ningsih, Ika Putri Wahyu Novi Novi Novrina, Putri Dwi Nugroho, Johan panikkai, sumarni Prialita, Arianti Purba, Tiurniari Puspitaloka, Shinta Ruslan Dalimunthe Rustam, Triana Ananda S Sara S, Kezia Ariesa Salindeho, Geralda Aprillia Santosa, Monica sapatandekan, Imel Yovita Sari Dewi Septyan, Layliecha Nurmei Seriwati, Dewi sherly sherly Silvana, Versia Siroj, Rusdi Abdullah Sugianto Sugianto Supriyanto Supriyanto Susanti Susanti Susanti, She Lee Tifani, Tifani Triyanti, Magdalena Hananing Tulus, Jekson Vanisa Meifari waruwu, damica23 Wasliman, Eva Dianawati Wibowo, Petrus Haryanto Yoseptry, Ricky Yudiaka, Deki Zai, Gunawan Christianto Zebua, Boyman Aspirasi