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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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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
Peran Manajemen Biaya dan Inovasi terhadap Daya Saing Prioritas Strategis Pada Usaha Mikro Kecil dan Menengah (UMKM) Rahmasari Fahria; Husnah Nur Laela Ermaya
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.78 KB) | DOI: 10.36418/syntax-literate.v7i5.7077

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen biaya dan inovasi terhadap daya saing prioritas strategis pada sektor UMKM. Entrepreneurial Leadership digunakan sebagai variabel moderasi dengan asumsi bahwa kepemimpinan berjiwa kewirausahaan mampu melihat peluang ke depan serta menyusun berbagai alternatif strategi yang dapat dipilih untuk menghadapi lingkungan bisnis di masa yang akan datang. Data penelitian berupa data primer berbentuk kuesioner yang disebarkan kepada para pelaku UMKM. Hasil penelitian ini menunjukkan bahwa Manajemen Biaya dan Inovasi memiliki pengaruh signifikan yang positif terhadap Daya Saing Prioritas Strategis. Variabel Entrepreneurial Leadership sebagai variabel moderasi tidak memiliki peran di dalam memperkuat hubungan antara Manajemen Biaya dan Inovasi terhadap Daya Saing Prioritas Strategis.
The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v1i2.857

Abstract

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.
APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN? Ribkha Laura; Husnah Nur Laela Ermaya; Edi Warman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.2928

Abstract

Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018 yang dipilih dengan menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik. Hasil penelitian ini menunjukkan bahwa opinion shopping, audit tenure dan kondisi keuangan berpengaruh positif signifikan terhadap opini audit going concern sedangkan reputasi KAP tidak berpengaruh terhadap opini audit going concern. Hasil penelitian ini akan memberikan kontribusi bagi peningkatan informasi auditor dalam analisis laporan keuangan dan audit opini. Selain itu, pengguna laporan keuangan juga harus  memperhatikan faktor-faktor tersebut dalam menganalisis laporan keuangan untuk menghindari biasnya informasi yang disajikan.Abstract: This study was conducted to examine the effect of opinion shopping variables, KAP reputation, audit tenure and financial condition on the probability of giving going concern audit opinions to manufacturing companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period which were selected using the purposive sampling method. Hypothesis testing in this study uses Logistics Regression Analysis. The results of this study indicate that opinion shopping, tenure audits and financial conditions have a significant positive effect on going concern audit opinions while KAP reputation has no effect on going concern audit opinions. The results of this study will contribute to the improvement of auditor information in financial statement analysis and audit opinion. In addition, users of financial statements must also pay attention to these factors in analyzing financial statements to avoid bias in the information presented.
DETERMINASI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Intan Nurul Oktaviani; Husnah Nur Laela Ermaya; Dwi Jaya Kirana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.2615

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, kepemilikan institusional, kepemilikan manajerial, kualitas audit, spesialisasi industri auditor, dan ukuran perusahaan terhadap integritas laporan keuangan. Populasi penelitian adalah seluruh perusahaan go public non keuangan yang tercatat di Bursa Efek Indonesia (BEI). Sampel penelitian berjumlah 400 perusahaan dengan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil dari penelitian menunjukkan komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan mempengaruhi integritas laporan keuangan. Untuk kepemilikan manajerial tidak mempengaruhi integritas laporan keuangan. Implikasinya yaitu perseroan harus mengamati tingkat komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan karena sangat mempengaruhi integritas laporan keuangan. Selaain itu, kepemilikan manajerial sebaiknya persentase saham yang dipunya manajemen ditingkatkan karena pihak manajerial sekaligus pemegang saham akan terus berusaha untuk bekerja dengan maksimal, dan berupaya meningkatkan kinerja dan nilai perusahaan. Abstract: This study aims to determine the effect of independent commissioners, institutional ownership, managerial ownership, audit quality, auditor industry specialization, and firm size on the integrity of financial statements. The research population is all non-financial go public companies listed on the Indonesia Stock Exchange (IDX). The research sample amounted to 400 companies with purposive sampling method. Hypothesis testing using multiple linear regression analysis. The results of the study show that independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size affect the integrity of financial statements. For managerial ownership does not affect the integrity of financial statements. The implication is that the company must observe the level of independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size because it greatly affects the integrity of financial statements. In addition, managerial ownership should increase the percentage of shares owned by management because the managerial parties as well as shareholders will continue to strive to work optimally, and strive to improve the performance and value of the company.
DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO. 7 TAHUN 2018 Jessyka Tridewi Purba; Husnah Nur Laela Ermaya; Ayunita Ajengtiyas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1849

Abstract

This study aims to examine the effect of audit committee, independent commissioner, institutional ownership, managerial ownership, earnings management to related party transaction disclosure. The samples used in this study are listed manufactured companies in 2016-2018. The total sample is 53 companies. The sampling technique that used is purposive sampling. The results of the study show  that institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions. Companies are still more concerned about paying attention to financial information such as financial ratio analysis than non-financial information such as disclosure of related party transactions. Companies should pay more attention to non-financial which is useful for users of financial statements.
EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE Fenny Novia Aulia Ulfa; Husnah Nur Laela Ermaya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.321 KB) | DOI: 10.32493/jiaup.v7i2.2320

Abstract

AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al.  The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry
Corporate Governance Moderates the Relationship of Information Asymmetry and Dividend Policy Towards Earnings Management Novita Eka Berlianti; Husnah Nur Laela Ermaya; Yoyoh Guritno
EQUITY Vol 25, No 1 (2022): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.3262

Abstract

In determining accounting profit, managers need to use certain assumptions and estimates in accordance with applicable accounting standards. This can lead to different treatment between transactions with one another and increase the potential of the management to implement earnings management in order to fulfill their personal interests. The difference in information related to the condition of the company and the interests between managers and shareholders is allegedly a factor that determines the occurrence of earnings management. Thus, this study was conducted to examine the effect of information asymmetry and dividend policy on earnings management, and how the role of corporate governance in moderating the relationship between information asymmetry and dividend policy on earnings management. The sample in this study were 46 banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period and were selected using the purposive sampling method. The final sample used in this study were 9 banking companies. The test results using Fixed Effect Generalized Least Square (FEGLS) regression showed that: (1) Information asymmetry had no significant effect on earnings management; (2) Dividend policy has a significant negative effect on earnings management; (3) Corporate governance cannot moderate the relationship between information asymmetry and earnings management; (4) Corporate governance cannot moderate the relationship between dividend policy and earnings management.
PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA RIIL MELALUI FINANCIAL DISTRESS Alma Maria Octavia; Husnah Nur Laela Ermaya; Dewi Darmastuti
Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.2012

Abstract

This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. This study used 96 samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 research period with a purposive sampling method. By using the Structural Equation Model, the results show that auditor industry specialization and auditor independence have a positive effect on real earnings management through financial distress. Conclusions from the the results of the study explain that financial distress can be a motivation for management to did real earnings management so that it can be an indication for auditor to detect real earnings management. Financial distress can motivate management to use their flexibility to modifiy company profit, so that it requires high quality of audit and independence of auditor. The result of this research are related to role and performance of auditor for understanding client’s condition and detecting irregularities, so this research contributes to examine audit quality and independence of auditor to detect real earning management through financial distress condition
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