Article Per Year (5 Year)
p-Index From 2021 - 2026
5.217
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi GEMA EKONOMI Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Paradigma Akuntansi Jurnal Impresi Indonesia International Journal of Application on Economics and Business
Henny Wirianata, Viriany,
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Ekonomi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING SAHAM PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING YANG TERDAFTAR DI BURSA EFEK INDONESIA Gunawan, Mega; Jodin, Viriany
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.155

Abstract

The purpose of this study is to obtain empirical evidence of return on assets, debt to equity ratio, earnings per share, firm age, firm size and the percentage of stock offering to the public of the level of underpricing of shares in a company which do initial public offering in Bursa Efek Indonesia. The population in this study is all companies that do an initial public offering listed in the Bursa Efek Indonesia with period of 2007 to 2012, which amounted to 125 companies that obtained through field studies in Bursa Efek Indonesia. Samples are selected by using purposive sampling method amounted to be 66 companies. The method of analysis in this study using multiple regression analysis. Purpose to through analysis multiple regression is to prove the effect of each six variables about level of underpricing. The results of this study showed that return on assets and firm size which have a significant influence on the level of underpricing.
Faktor-faktor yang mempengaruhi agresivitas pajak Susanto, Liana; Yanti, Yanti; Viriany, Viriany
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.330

Abstract

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013 Viriany, Steven Sean,
Jurnal Ekonomi Vol 21, No 1 (2016): March 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i1.381

Abstract

The purpose of this study is to determine the financial ratios partial effect on financial distress in manufacturing companies prior to the period of financial distress (t-n). Financial distress is defined as a late stage of corporate decline that precedes more cataclysmic events such as bankruptcy or liquidation.  Analysis of  financial ratios  is performed to  determine  the ratio that affect the probability of  financial distress. The method used is the  purposive  sampling  method.  Data analysis techniques logistic regression.  Hypothesis  testing  is  done  in  three  periods,  that  is  the period of  one  year  before the  financial distress  (t-1),  a  two-year period  before  the  financial  distress  (t-2) and a  three-year period  before the financial distress (t-3). Results indicate that  the independent variables  have a partial effect on manufacture company. The period  t-1, ratio TL/TA and  NI/TA  affect  financial  distress.  The  period  t-2,  ratio  NI/EQ affect financial  distress.  The period  t-3, ratio TL/TA and NI/TA affect financial distress.
Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual Liana Susanto, Viriany, Henny Wirianata, Amin Wijoyo,
Jurnal Ekonomi Vol 26, No 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.714

Abstract

The research data processed is from the 2016 – 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. From the results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positively significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Viriany, Tiffany Wijaya,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.784

Abstract

This study is conducted to find the influence of profitability and company growth on firm value with capital structure as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling method of this study is purposive sampling to obtains 33 manufacturing companies and 132 sample data. Analysis techniques used in this study are multiple linear regression and moderated regression analysis (MRA). This study used Eviews 12.0 to analyze panel data of this study. The results showed that profitability has a significant positive effect on firm value, but the company growth did not significantly affected the firm value, while capital structure as moderating variable is does not able to moderate profitability and company growth effect on firm value.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur Viriany, Gabriella Stephanie,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.769

Abstract

This study aims to examine the effect of profitability, firm size, liquidity, and sales growth to the level of debt on manufacturing companies listed on Indonesia Stock Exchange. The study period is from 2017 to 2019. The data collection method was carried out with purposive sampling and selected 35 companies. The samples obtained were analysed using panel data regression with fixed effect model as the best model amongst other panel data regression models. The research indicates that profitability and firm size have a negative significant effect on debt. Meanwhile, liquidity has a negative non-significant effect on debt. Lastly, sales growth has a positive non-significant effect on debt.
Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size Henny Wirianata, Viriany,
Jurnal Ekonomi Vol 26, No 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.797

Abstract

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.
Co-Authors Adi, Rahmat Prasetyo Anggono, Jelena Cahyadi, Vinny Fathonah, Shafa Aulia Zahra Felicia Felicia Franjaya, Fandy Ganiardy, Faustine Geraldio, Ferick Gunawan, Mega Hani, Michelle Henny Wirianata, Henny Hung, Albert Ernest Hwang, Helvina Imanuel, Steven Julieta, Villia Kurniawan, Timothy Brian Liana Susanto Margaretha, Noviana Marhendra, Marhendra Metta S, Irene Morgan, Christopher Elihu Billy Niandra, Ratna NURUL HIDAYAH Oktaviani oktaviani Salim, Licia Priscilia Salim, Monica Soesanto, Friska Rama Tandri, Beatrice Tannessia Tanzil, Kezia Agustilia Tatang, Stefvano Christianto Wahyudi, Robby Yanti Yanti Zebua, Lydia Patricia