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All Journal AKUNTABILITAS Accounting Analysis Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Accounting Journal of Binaniaga JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting STATERA: Jurnal Akuntansi dan Keuangan Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen & Ekonomika Jurnal Pemberdayaan Ekonomi

Ardillah, Kenny

Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Author-ID : 1759396

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN ALIRAN KAS DARI AKTIVITAS OPERASI TERHADAP PRAKTIK EARNINGS MANAGEMENT Kenny Ardillah
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research examines good corporate governance characteristic such as board of commissioner size, composition of independent commissioner board, committee audit size, composition of independent committee audit, number of committee audit meeting, committee audit financial expertise, and audit quality and also company characteristics such as company size and cash flows from operating activities that affect earnings management practices. his research samples is focused on manufacturer companies listed in Indonesia Stock Exchange for period 2011 – 2014 with total 154 data used in this research. The result of this research is composition of independent commissioner board and company size had positively influence towards earnings management practices. Cash flows from operating activities had negatively influences towards earnings management practices. Commissioner board size, committee audit size, composition of independent committee audit, number of committe audit meeting, committee audit financial expertise, and audit quality had no influence towards earnings management practices. Keywords : Corporate Governance, Earnings Management, Company Size, Cash Flow From Operating Activities

Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia Kenny Ardillah; Thenia Thenia
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

Pengaruh Kredit Bermasalah, Perputaran Kas, Efisiensi Operasional, Dana Pihak Ketiga, dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan Danny Lintang; Kenny Ardillah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.711

Purpose: This study aims to determine the effect of non-performing loans, cash turnover, operational efficiency, third party funds, and liquidity on profitability (ROA and ROE). Research Methodology: The method used is panel data regression with a Random Effects model approach. Results: Non-performing loans have no effect on ROA and ROE. Cash turnover has no effect on ROA. Operational efficiency affects ROA and ROE. Third party funds affect ROA but have no effect on ROE. Liquidity affects ROA but has no effect on ROE. Limitations: This study uses data from banking companies with selection based on certain criteria and does not reflect the entire financial industry in general. Contribution: Bank’s management can maintain non-performing loans, cash flow, operational efficiency, third party funds, liquidity, and profitability carefully and in accordance with the latest regulations issued by Bank Indonesia, the Ministry of Finance, and the Financial Services Authority.

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange Kenny Ardillah
Jurnal Ilmu Manajemen & Ekonomika Vol 10, No 2 (2018): Jurnal Ilmu Manajemen & Ekonomika, Vol. 10, No.2, June 2018
Publisher : Indonesia Banking School

The main purpose of the company's operation today is to maximize the value of the company. Corporate value is not only influenced by economic performance, but can come from performance derived from social activities. But in reality, it eventually leads to a conflict of interest that occurs within the company, so that necessary to implement mechanisms to reduce the conflict. The purpose of this research to provide evidence to determine effect of intellectual capital, corporate sustainability disclosure, and corporate governance to corporate values with company size and leverage as control variables. This research can provide benefits as knowledge related to how wide the company pursues intellectual capital, corporate social responsibility, and corporate governance in increasing the value of the company. This research samples is focused on state-owned enterprises listed in Indonesia Stock Exchange for period 2013 – 2016 with total 48 data used in this research. This research use multiple regression to test the hypothesis. The result of this research is intellectual capital and corporate sustainability disclosure have positively influence towards corporate values. Corporate governance has no influence towards corporate values. For control variables, company size has no influence towards corporate values and leverage has negatively influence towards corporate values.

The Modelling of Stock Price Based on Dividend Policy, Intellectual Capital, Sales Growth, and Capital Structure Kenny Ardillah; Icha Juana
Jurnal Ilmu Manajemen & Ekonomika Vol 13, No 2 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 13, No.2 Juni 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v13i2.284

This research was aimed to know the influences of dividend policy, intellectual capital, sales growth and capital structure on stock prices. The population in this study were all mining companies listed on the Indo-nesia Stock Exchange in 2015 – 2019. The number of research samples obtained was 38 companies with purposive sampling technique and the number of observations of research data obtained was 190. This study used the multiple linear regression method with a fixed effects approach model. The results show that dividend policy has no influence on stock prices, intellectual capital has no influence on stock prices, sales growth has no influence on stock prices, and capital structure has a negative and significant effect on stock prices. The results of this study can provide insight to the companies, so that it can more effectively manage its capital structure.

The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic Kelvin Haryanto; Kenny Ardillah
Jurnal Ilmu Manajemen & Ekonomika Vol 14, No 1 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 14, No.1, December 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v14i1.290

This study aims to analyze the factors that influence fraud prevention, which consists of the role of internal audit, internal control and the sistem whistleblowing. The population of this study are employees who work as internal auditor in the Indonesia banking companies. The number of samples selected through con-venience sampling method are 100 employees of the three private bank in Jakarta domiciled base that rep-resent Indonesia’s banking industry. The hypothesis in this study was tested using multiple linear regres-sion. The results of the study indicate that internal audit, internal control and the whistleblowing system have a significant positive effect on fraud prevention. Meanwhile, internal audit and internal control are the most dominant variables that affect fraud prevention. This result proved that for the companies, the best practices of implementing internal audit, internal control, and the whistleblowing system in the banking industry will further increase the efforts of fraud prevention in anticipating fraud practices by company’s employees.

Kontribusi TNI Manunggal Membangun Desa (TMMD) dan Perguruan Tinggi pada Penyuluhan Koperasi dan UMKM di SMK Gema Bangsa Kenny Ardillah
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Purpose: Improve small and medium business owners in obtaining understanding provision for business owners from an early age starting from the Gema Bangsa Vocational School, Cikupa District. Method: Expository through giving lectures from speakers sourced from university lecturers in Tangerang Regency who were appointed by the Tangerang Regency Cooperative and Small Medium and Enterprises Service, several lecturers from various universities appointed by the Tangerang Regency Cooperative and MSMEs Service, members of Bintaldam Jaya, and police officers from the Tangerang Police and the Tangerang Transportation Agency. Results: Counseling on Cooperatives and MSMEs carried out in non-physical target activities of the 105th TMMD Kodim 0510/Trs together with the MSME and Cooperatives Service in the hall of Gema Bangsa Vocational School, Cisoka District, Tangerang Regency which was attended by 150 students and went smoothly. Conclusions: There is an increase in understanding for Gema Bangsa Vocational School students who become training participants in solving practice questions related to the basic concepts, benefits, and urgency of cooperatives and increasing students' readiness to play an active role in managing school cooperatives. The 105th Regular TMMD can provide understanding to the community regarding briefing and early recognition of the importance of school cooperatives and the urgency of increasing the number of MSMEs.

THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Kenny Ardillah; Yohanes Mardinata Rusli
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract — Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19 Kenny Ardillah; Nabila Maharani Santoso
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48513

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, and Medium Enterprises' taxpayer compliance.

The Impact of Integrity, Professionalism, and Self-Efficacy of Auditors on Audit Quality Kenny Ardillah; Rebecca Angelina
JRB-Jurnal Riset Bisnis Vol 5 No 1 (2021): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i1.2554

Audit quality is a finding of violations by the auditor in recording the client's financial statements. Audit quality is strongly influenced by the auditor as the party auditing the financial statements, so the auditor needs to follow and carry out his duties by the auditing standards that apply during the audit process. This investigation expects to analyze the impact of integrity, professionalism, and self-efficacy of auditors on audit quality. The populace in this investigation were all autonomous auditors who work in Public Accounting Firm which are enlisted with the Republic of Indonesia's Financial Audit institution. The sampling technique used in this study was simple random sampling. Data collection techniques in this study using library research and questionnaires. Hypothesis testing in this study uses multiple regression data analysis techniques using SPSS version 25.0. The results of this study indicate that integrity, professionalism, and self-efficacy have a positive effect on audit quality. The implications of this research are academic implications to determine the factors that can affect audit quality and can be used as material for developing research and knowledge, especially in the field of accounting related to audit quality and practical implications for developing further research in the auditing field.

Co-Authors Agus Prasetyo C Chandra, Robby Cheka Rahiem Danny Lintang Icha Juana Kelvin Haryanto Nabila Maharani Santoso Nera Marinda Machdar Prawira, Samuel Oscar Rebecca Angelina Ririn Breliastiti Sellytyanengsih E. Churcill Siti Paras Ubuddiyah Temy Setiawan Thenia Thenia Vesakhadevi, Selvi Yohanes Halim Yohanes Mardinata Rusli, Yohanes Mardinata Yola Vanesa Zelindio Chandra

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