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Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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Determinasi Manajemen Resiko Likuiditas Bank Perkreditan Rakyat Di Kota Tangerang Amalia Indah Fitriana; Hendra Galuh Febrianto
Prosiding Seminar Nasional Unimus Vol 1 (2018): Hilirisasi & Komersialisasi Hasil Penelitian dan Pengabdian Masyarakat untuk Indonesia
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen resiko likuiditas BPR di Kota Tangerang melaluileverage dan kecukupan modal dengan tujuan akhir merekomendasikan kebijakan untuk memperbaikimanajemen resiko likuiditas BPR. Jenis penelitian ini menggunakan jenis penelitian eksplanatori denganpendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada paneldata laporan keuangan 35 BPR di Kota Tangerang dari tahun 2012 sampai 2016. Ada dua kelompok variabelyang digunakan dalam penelitian ini. Variabel terikat dalam penelitian ini adalah resiko likuiditas diukur dengancurrent ratio. Variabel bebas dalam penelitian ini adalah leverage diukur dengan debt to equity ratio dankecukupan modal diukur dengan capital adequacy ratio. Hasil penelitian ini menunjukkan bahwa hipotesis secaraparsial berpengaruh. uji simultan menunjukkan variabel bersama-sama berpengaruh positif dan signifikan.
Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi Januar Eky Pambudi; Hendra Galuh Febrianto; Solikhatun Annisa; Selvitriana Selvitriana
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43715

Abstract

The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability.
PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION Zhafirah, Adzra; Sunaryo, Dede; Hamdani, Hamdani; Febrianto, Hendra Galuh; Fitriana, Amalia Indah; Haq, Saiful
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.10427

Abstract

ABSTRAKPenelitian bertujuan mengetahui pengaruh likuiditas yang diprosikan dengan current ratio dan kepemilikan instiusional terhadap kebijakan dividen yang dimoderasi oleh cash position. Metode analisis data yang digunakan adalah analisis regresi data panel dan Moderated Regression Analysis (MRA). Penelitian ini menggunakan EVIEWS versi 10. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Food and Beverange selama periode 2017-2021 sebanyak 30 perusahaan. Dengan metode purposive sampling dengan cara mengambil sampel dari populasi yang peneliti tentukan dengan menggunakan kriteria tertentu. Berdasarkan kriteria yang telah ditentukan diperoleh 45 sampel data dari 9 perusahaan. Hasil penelitian menunjukkan bahwa: 1). Likuiditas tidak berpengaruh terhadap kebijakan dividen; 2). kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen; 3). cash position memoderasi pengaruh likuiditas terhadap kebijakan deviden; 4). cash position memoderasi pengaruh kepemilikan institusional terhdap kebijakan deviden. Kata kunci: Likuiditas, Kepemilikan Institusional, Kebijakan Dividen, Cash Position  
DETERMINAN EARNING RESPONSE COEFFICIENT (ERC) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI EKSOGEN Pambudi, Januar Eky; Febrianto, Hendra Galuh; Fitriana, Amalia Indah
Dynamic Management Journal Vol 6, No 1 (2022): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6525

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, kepemilikan asing, dan leverage terhadap Earning Response Coefficient (ERC) pada perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan software eviews 9.0. Hasil penelitian menunjukkan bahwa secara parsial leverage tidak memiliki pengaruh terhadap Earning Response Coefficient (ERC). Namun variabel ukuran perusahaan memiliki pengaruh positif terhadap Earning Response Coefficient (ERC).Kata Kunci: Earning Response Coefficient (ERC), Ukuran Perusahaan dan Leverage.
FACTORS AFFECTING PROFIT MANAGEMENT IN LQ-45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Mubarok, Ahmad Zaki; Atthariqiyah, Yuliani; Sunaryo, Dede; Fitriana, Amalia Indah; Febrianto, Hendra Galuh; Haq, Saiful
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba pada perusahaan LQ45 di Bursa Efek Indonesia. Metode yang digunakan pada penelitian ini yaitu metode kuantitatif. Data yang digunakan melalui teknik studi kepustakaan berupa laporan keuangan perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020 – 2022. Pemilihan teknik model estimasi data panel menggunakan uji chow, uji hausman dan uji lagrange multiplier. Penelitian ini juga melakukan uji asumsi klasik, koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial Profitabilitas berpengaruh positif terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,0192, dimana nilai tersebut lebih kecil dari < 0,05. Leverage berpengaruh negatif terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,1254, dimana nilai tersebut lebih besar dari   > 0,05. Ukuran perusahaan tidak berpengaruh terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,2961, dimana nilai tersebut lebih besar dari > 0,05.
CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective Mikrad; Galuh Febrianto, Hendra; Eky Pambudi, Januar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.33888

Abstract

Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital corporate governance, and Cash ETR influence firm value. Design/Methodology/Approach: This research uses a quantitative approach based on associative-causality. As for the data collection techniques used in this research, it is the study of libraries and documentation of secondary data. This study uses path analysis (Path Analysis). Research findings: The results of this study are CEO dualism giving positive and significant influence on digital corporate governance, GMS and Cash ETR. In addition, digital corporate governance and Cash RTR also give positive and meaningful influence to firm value. Theoretical contribution/ Originality: The research provides a theoretical contribution that in discussing agency theory and stewardship theory there is a gap where the interests of managers that are always different in the interest of stakeholders have a gap with the theory of stewardships that wants the existence of managers to take precedence on cohesion, partnership, empowerment and mutual trust. Practitioner/Policy implication: The policy implications obtained in this study are the importance of the government in elevating policies in particular that relate to taxes on companies that already involve management as well as digital transactions as planned by the OECD. Research limitation/Implication: The research has the limitation that companies that go public on the Indonesian stock exchange have not fully implemented digital governance and implemented GMS digitally, so not all consumer goods companies are listed as samples of research.
Determinan Struktur Modal Antara Tangibility, Sales Growth, Business Risk, Dan Operating Leverage Pada Perusahaan Property Dan Real Estate Hamdani, Hamdani; Febrianto, Hendra Galuh; Fitriana, Amalia Indah; Nurholisoh, Nurholisoh
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.13107

Abstract

Tangibility, Sales Growth, Businees Risk, dan Operating Leverage Terhadap Struktur Modal Pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2021. Penelitian ini merupakan penelitian kuantitatif dengan jenis asosiatif. Pengumpulan data sekunder diperoleh dari laporan keuangan perusahaan. Populasi dalam penelitian ini meliputi seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh 13 perusahaan dari 80 perusahaan sektor Property dan Real Estate. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa 1) secara parsial Tangibility tidak berpengaruh dan tidak signifikan terhadap struktur modal. 2) Sales Growth berpengaruh negatif dan signifikan terhadap struktur modal. 3) Businees Risk berpengaruh positif dan signifikan terhadap struktur modal. 4) Operating Leverage tidak berpengaruh dan tidak signifikan terhadap struktur modal. 5) Hasil uji simultan pengaruh Tangibility, Sales Growth, Businees Risk, dan Operating Leverage berpengaruh dan signifikan terhadap struktur modal.
Pelatihan Manajemen Organisasi Dan Peningkatan Kapasitas Pemuda Bina Remaja Di Era Digital Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.8431

Abstract

This human resource perspective has a very high population growth rate, which means that Indonesia is currently in an active working period. Therefore, the availability of labor can be used to increase development and progress throughout the country, but the government needs to increase efforts related to improving the quality of human resources. The purpose of this PKM is to increase the capacity of youth and the management of youth development organizations. Participants are members of the Youth Development of Buaran Indah Village, Tangerang City. The results of this activity showed that participants were very enthusiastic in learning about capacity building and organizational management. This is because the sharing of organizational experiences can trigger the enthusiasm and awareness of participants in organizing. The benefits of this research are expected to increase the capacity of youth in Buaran Indah village.
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Galuh Febrianto, Hendra; Eky Pambudi, Januar; Sunaryo, Dede; Indah Fitriana, Amalia; Dehavilan, Sandrina
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study examines the effect of tax avoidance and green accounting on firm value with Corporate Social Responsibility (CSR) as a moderation variable.Methodology/approach: This research is included in quantitative research. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12.Findings: The study results show that tax avoidance does not affect firm value. However, green accounting does affect firm value. It is also observed that corporate social responsibility does not moderate the relationship between tax avoidance and firm value, as well as the relationship between green accounting and firm value. It can be inferred that Tax Avoidance does not impact a firm's value. Green Accounting hurts the value of the company. CSR cannot moderate the relationship between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link between Green Accounting factors and Firm value. Practical implications: The results of this research are expected to help investors in making decisions and for theories, it is hoped that this research can develop theories about the value of companies.Originality/value: This research will complement existing research and what distinguishes it from other research is the CSR variate which is the moderation variable, where there are still few who include these variables.
Keterangan Pelatihan Pembukuan, Pencatatan Dan Pelaporan Keuangan Sederhana Menuju Entrepreneur Modern, Inovatif Dan Unggul Kepada Karang Taruna Januar Eky Pambudi; Hendra Galuh Febrianto; Indra Gunawan Siregar; Basuki Basuki; Mikrad Mikrad; Priyo Susilo
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 1 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v1i4.113

Abstract

Karang Taruna as a social organization as well as a forum and means for the development of every member of society which grows and develops on the basis of social awareness and responsibility from, by and for the community, especially the young generation in the village/sub-district area, is primarily engaged in the field of social welfare business." Karang Taruna Pasir Jaya is still under the auspices of the Village, so it receives funding every year from the Village government. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. Through this community service activity, it is hoped that the community, especially youth organizations, will understand the concept and meaning of the Cash Book, namely a financial journal containing records of cash receipts and payments, as well as understand the benefits of the Cash Book. This activity is carried out through outreach, training and mentoring to members of the Pasir Jaya Youth Organization. Based on the Community Service activities that have been carried out, there were participants who were able to understand 75% of the material. The result of this service activity is to increase the knowledge of the community, especially youth organizations, about the bookkeeping system, recording daily transactions so that the business carried out can provide the expected profits.
Co-Authors Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dehavilan, Sandrina Dhea Zatira Dhea Zatira Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Eni Suharti Erdawati, Lena Fauzia, Elsa Fazira, Rabitha Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikrad mikrad Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rd Roro Anggraini Soemadi Rohmansyah, Budi Rohmansyah, Budi Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Zhafirah, Adzra