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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Equity EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Syntax Idea Jurnal MEBIS (Manajemen dan Bisnis) SABDAMAS Jurnal STEI Ekonomi Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Coopetition : Jurnal Ilmiah Manajemen Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science Accounting Student Research Journal Indonesian Journal of Auditing and Accounting Equity
Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
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Journal : Jurnal Syntax Transformation

 1 
Penerapan Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan Hendra Prasetyo; Wisnu Julianto; Husnah Nur Laela Ermaya
Jurnal Syntax Transformation Vol 1 No 10 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i10.164

Abstract

Penelitian berikut merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh penerapan good corporate governance dan kinerja keuangan terhadap nilai perusahaan. Variabel independen yang termasuk dalam penelitian ini adalah komisaris independen, dewan direksi, komite audit dan kepemilikan institusional sebagai proksi dari Good Corporate Governance. Return on Equity (ROE) sebagai proxy dari Kinerja Keuangan. Tobins'Q digunakan untuk mengukur nilai perusahaan sebagai variabel independen. Sampel yang termasuk dalam penelitian ini adalah Badan Usaha Milik Negara (BUMN) periode 2014-2018. Metode Sampel Purposif digunakan untuk memilih sampel. Sudah diperoleh 22 BUMN semua sektor. Hasil penelitian ini menunjukkan bahwa keberadaan komisaris independen tidak berpengaruh terhadap nilai perusahaan, komite audit tidak berpengaruh terhadap nilai perusahaan dan ROE tidak berdampak terhadap nilai perusahaan. Dewan direksi berpengaruh negatif terhadap nilai perusahaan dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan.
The Impact of Operating Lease Capitalization on Financial Statements in Indonesia Lisa Anggraini; Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.514

Abstract

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization
Co-Authors Aditya, Yoga Khomaini Adityarahman, Dimas Allan Ramadhan Alma Maria Octavia Arofah, Muhammad Nouval Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Budiman, Jodhy Farrel Dewi Darmastuti Dhea Ramana Putri Dianwicaksih Arieftiara Dwi Desi Yayi Tarina DWI JAYA KIRANA Edi Warman Eka Berlianti, Novita Ekawati Jati Wibawaningsih El Farras, Nurussyafiqa Erna Hernawati Erna Hernawati, Erna Fajar Ramadhan Fajar Ramadhan, Fajar Felicia Zaneta Fenny Novia Aulia Ulfa guritno, yoyoh Guruh Hari Ramadhan Hendra Prasetyo Intan Nurul Oktaviani Irfansyah Irfansyah Iwan Mulyana Jessyka Tridewi Purba Krisno Septyan Lisa Anggraini Maharani Prasti Amira May Wulandari Muchran, dkk, Murniady Muhammad Ramadhan Munasiron Miftah Noegrahini Lastiningsih Novita Eka Berlianti Pipit Meinda Pratiwi Putri, Sarah Widyana Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhani, Sinta Ranti Nugraheni Ratih Rachmadienti Ratna Hindria Dyah Pita Sari Ribkha Laura Rinaldi Tama Ramadhan Robbi Fernando Saputra Sadira Ashia Priliana Shinta Widyastuti Shinta Widyastuti, Shinta Sir Kalifatullah Ermaya Sri Wulandari Syakur, Muhammad Zidan Asy Ummul Umara, Yara Wahyu Ari Andriyanto Wahyu Ari Andriyanto Wisnu Julianto Wulandari, May Yoyoh Guritno