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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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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 International Journal of Business, Economics, and Social Development 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

Author-ID : 1110119

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Agrevitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.236

Abstract - Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness, Media Exposure on Disclosure of Corporate Social Responsibility (CSR) with moderated profitability. The population used in this study are industrial companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. By using purposive sampling method, 80 companies were obtained as research samples. The analytical method used in this study is multiple linear regression. In this study also includes the classical assumption test that is normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this study indicate that (1) Tax Aggressiveness has a significant effect on CSR Disclosures (2) Media Exposure has a significant effect on CSR disclosure and (3) profitability is able to strengthen and weaken tax aggressiveness and media exposure in influencing Corporate Social Responsibility disclosure.

Economic Value Added, Market Value Added, & Dividend Yield: Pengaruhnya Terhadap Return Saham Perusahaan Robbi Fernando Saputra; Husnah Nur Laela Ermaya
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 3 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i3.2289

Stock return is the result of profit or loss received by investors for their investment activities within a predetermined term. Investors expect to get a return on their investment activities that is greater than the capital that has been issued because in essence investment activities are carried out to increase investors' assets. Microeconomic factors that can cause stock price fluctuations that will have an impact on the company's stock return include Economic Value Added (EVA), market value added (MVA), and dividend yield which is measured by taking into account the cost of capital. This study aims to examine the effect of EVA, MVA, and dividend yield on the stock returns of Kompas 100 index companies on the Indonesia Stock Exchange (IDX) in 2017-2020. The analytical method used is multiple linear regression analysis using STATA version 16. The research sample was determined using a purposive sampling technique and obtained from 32 companies that match the criteria. The results showed partially that EVA had a significant negative effect on stock returns, MVA did not affect stock returns, and dividend yields had a significant positive effect on stock returns. These results illustrate that microeconomic factors can be used by investors in analyzing the fundamentals of a company before making transactions on the Indonesia Stock Exchange.

Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan May Wulandari; Erna Hernawati; Husnah Nur Laela Ermaya
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.386

The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.

Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Fajar Ramadhan; Husnah Nur Laela Ermaya; Shinta Widyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.390

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.

Implementasi Akuntansi Biaya pada Perhitungan Harga Jual Produk Komunitas Cemal Cemil Corner Rahmasari Fahria; Husnah Nur Laela Ermaya; Ayunita A.S Mashuri
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 1 (2023): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i1.244

This activity aims to help SMEs community Cemal Cemil Corner identify, classify, and calculate costs by applying cost accounting techniques so that the community is able to calculate costs, selling price, and optimal profits more accurately as well as break-event point calculations. This activity is using educational method in the form of counselling and assistance to the community. This activity focuses on educating the implementation of cost accounting techniques in calculating business costs and determining product selling prices. The result of this activity is this community able to implement cost accounting techniques in determining product cost, selling price and to calculate break-event point more accurately.

DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100 Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya; Rahmasari Fahria
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15820

This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.

Mekanisme Corporate Governance dan Aktivitas Penghindaran Pajak Perusahaan Ratih Rachmadienti; Dianwicaksih Arieftiara; Husnah Nur Laela Ermaya
Jurnal Indonesia Sosial Sains Vol. 2 No. 09 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kompetensi dewan komisaris, dan komite audit terhadap tax avoidance dengan profitabilitas, leverage, dan ukuran perusahaan sebagai variabel kontrol. Objek penelitian ini berupa perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan total sampel sebanyak 38 perusahaan. Penelitian ini menggunakan metode kuantitatif menggunakan data panel. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji pemilihan estimasi data panel, uji regresi linear berganda, dan uji hipotesis dengan menggunakan signifikansi 5%. Hasil dari penelitian ini diperoleh bahwa kompetensi dewan komisaris berpengaruh terhadap tax avoidance, sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Hal ini disebabkan pemilik saham institusi tidak dapat mempengaruhi kebijakan yang dibuat oleh manajemen. Selain itu, jumlah anggota komite audit yang sesuai standar tidak dapat memastikan pengawasan yang dilakukan pada manajer sudah efektif.

Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

This study aims to observe the effect of Auditor switching, profitability, solvency, auditor quality on audit delay and firm size in its ability to moderate the effect of auditor switching, profitability, solvency and auditor quality on audit delay in LQ 45 companies listed on the IDX in the 2016-2018 period as research samples. This research is a quantitative research with multiple linear regression analysis technique and a special application of multiple linear, namely Moderated Regression Analysis (MRA) to measure the moderating variable. The research results obtained are simultaneously the profitability and moderating variables of firm size have an impact on audit delay. Meanwhile, based on the partial test, it shows that (1) Auditor switching has no a significant effect on audit delay (2) Profitability has a significant effect on audit delay, (3) Solvency has no a significant effect on audit delay, (4) Auditor Quality has no a significant effect on audit delay (5) Company size is not able to moderate the effect of Auditor switching on audit delay (6)Company size is able to moderate the effect of profitability on audit delay, (7) Company size is not able to moderate the effect of solvency. against audit delays (8) Company size is not able to moderate the effect of auditor quality against audit delays

Stock Returns Moderated Good Corporate Governance Mechanisms and Firm Value Dhea Ramana Putri; Husnah Nur Laela Ermaya; Noegrahini Lastiningsih
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to test empirically the effect of a good corporate governance mechanisms on firm value moderated by stock returns. This is quantitative research. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2015-2019 and uses purposive sampling that consists of 85 samples. The study uses multiple linear regression analysis with STATA ver. 16. The results showed that the board of directors and audit committee have a significant positive effect on firm value. Independent board of commissioners, institutional ownership, and managerial ownership do not affect firm value. Stock returns cannot moderate the relationship between independent of board commissioners, board of directors, audit committee, institutional ownership, and managerial ownership on firm value

Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Using company size and leverage as control variables, this study aims to evaluate the influence of institutional ownership, an independent board of commissioners, an audit committee, and intellectual capital on financial performance. The population in this study is all state-owned companies registered with the Ministry of SOEs with a period of observation for 4 years, namely in 2016-2019. Purposive sampling was used in this study to collect samples, and a total of 164 samples were collected. The data analysis methods utilized in this study include descriptive statistical tests, classic assumption tests, and hypothesis testing utilizing multiple regression analysis by SPSS 25 version. According to the findings of this study, institutional ownership and intellectual capital have a substantial beneficial influence on financial performance, whereas the independent commissioner has a large negative effect on financial performance and the audit committee has no effect on financial performance.

Co-Authors Aditya, Yoga Khomaini Adityarahman, Dimas Alma Maria Octavia Amira, Maharani Prasti Arofah, Muhammad Nouval Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Azhar, Shofwan 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 Hendra Prasetyo Intan Nurul Oktaviani Irfansyah Irfansyah Irfansyah Irfansyah Iwan Mulyana Jessyka Tridewi Purba Krisno Septyan Lisa Anggraini mashuri, ayunita May Wulandari Miftah, Munasiron Muchran, dkk, Murniady Muhammad Ramadhan Noegrahini Lastiningsih Pipit Meinda Pratiwi Pratiwi, Ariesta Edriana Putri, Sarah Widyana Rachmadienti, Ratih Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhan, Guruh Hari 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

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