Article Per Year (5 Year)
p-Index From 2021 - 2026
2.083
P-Index
This Author published in this journals
All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Bina Manajemen Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies
HENRYANTO WIJAYA
Universitas Tarumanagara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Henryanto Wijaya; Delvinia Tania; Hadi Cahyadi
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.148

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi kembali pengaruh dari profitabilitas dan leverage terhadap nilai perusahaan serta untuk mengetahui peranan dari Corporate Social Responsibility (CSR) sebagai variabel pemoderasi pada perusahaan Manufaktur yang tedaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini mengambil 50 sampel perusahaan dengan memanfaatkan metode Purposive Sampling. Penelitian ini juga dilakukan dengan bantuan software E-Views 9.0 untuk memproses data. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, Leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, Corporate Social Responsibility (CSR) berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, Corporate Social Responsibility (CSR) memperlemah pengaruh profitabilitas terhadap nilai perusahaan, dan juga memperlemah pengaruh leverage terhadap nilai perusahaan.
PELATIHAN AKUNTANSI PT. ARTHA TRIMITRA EXPOTAMA Henryanto Wijaya; Christopher Elihu Billy Morgan; William Romel
Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v5i1.18346

Abstract

The specific objectives and targets to be achieved from this community service activity (PKM) are accounting training for updating the application of accounting principles and policies at PT.Artha Trimitra Expotama (Mitra). Accounting principles and policies are always changing along with the times. The COVID-19 pandemic has changed business processes and models from doing business conventionally to being forced to drastically change business processes. This has influenced changes in accounting principles and policies applied. For this, the PKM Implementation Team offers Mitra to conduct accounting training to update accounting principles and policies to updating existing accounting developments. The method is to conduct a preliminary survey first, especially to find out the business model, type of business and problems that occur in order to develop an appropriate accounting training module that is suitable for Mitra. This is done by the Team by conducting a group discussion forum (FGD). After that, we conducted accounting training for Mitra with modules that we compiled to provide the latest accounting training. Accounting training materials consist of (1) Journaling; (2) Preparation of External Financial Statements; (3) Introduction to cost behavior; (4) Types of production costs; and (5) Preparation of production cost reports. The module provides examples of real transactions in accordance with the conditions that occur in business. After training, we assess that Mitra can understand the material provided and have the latest accounting principles and policies. We plan to carry out a series of activities from February 2022 to May 2022.ABSTRAK:Tujuan dan target khusus yang akan dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah pelatihan akuntansi untuk pembaruan penerapan prinsip dan kebijakan akuntansi di PT.Artha Trimitra Expotama (Mitra). Prinsip dan kebijakan akuntansi selalu berubah seiring dengan perkembangan jaman. Pandemi COVID-19 telah merubah proses dan model bisnis dari yang semula melakukan bisnis secara konvensional menjadi terpaksa merubah proses bisnis secara drastis. Hal ini banyak mempengaruhi terjadinya perubahan prinsip dan kebijakan akuntansi yang diterapkan perusahaan. Untuk ini,Tim Pelaksana PKM, menawarkan kepada Mitra untuk melaksanakan pelatihan akuntansi untuk melakukan pembaruan terhadap prinsip dan kebijakan akuntansi yang terjadi dengan tujuan untuk mengikuti perkembangan akuntansi yang ada.  Metode pelaksanaan adalah melakukan survey pendahuluan terlebih dahulu terutama untuk mengetahui model bisnis, jenis usaha dan permasalahan yang terjadi untuk menyusun modul pelatihan akuntansi yang sesuai dan cocok diterapkan di Mitra. Hal ini dilakukan Tim Pelaksana PKM dengan melakukan forum group discussion (FGD). Setelah itu maka kami melakukan pelatihan akuntansi kepada Mitra dengan modul yang kami susun untuk memberikan pelatihan akuntansi yang terbaru. Materi pelatihan akuntansi terdiri dari (1) Penjurnalan; (2) Penyusunan Laporan Keuangan Eksternal; (3) Pengenalan perilaku biaya; (4) Jenis biaya produksi; dan (5) Penyusunan laporan biaya produksi. Modul yang disusun disediakan contoh-contoh transaksi yang riil sesuai dengan kondisi yang terjadi dalam praktik bisnis yang terjadi. Setelah melakukan pelatihan akuntansi, kami menilai bahwa Mitra dapat memahami materi yang diberikan dan memiliki pengetahuan prinsip dan kebijakan akuntansi yang terbaru. Serangkaian kegiatan ini kami rencanakan akan dilakukan mulai bulan Februari 2022 sampai dengan bulan Mei 2022.
Faktor-Faktor Yang Mempengaruhi Kebijakan Utang dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Andy Andy; Giovanni Angeline; Yose Roberto; Henryanto Wijaya; Levina Febrianty
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.255

Abstract

Dividend policies, asset structure, company size, growth, and profitability can all impact how manufacturing companies manage their debt. The research was conducted between 2017 and 2019 with a purposive sampling method of 37 manufacturers listed on the Indonesia Stock Exchange. The debt policy is the independent variable in this study, whereas the dependent variables are as follows: dividend policy, company performance, asset structure, and liquidity. Profitability serves as a moderating variable. The findings indicate that the dividend policy alongside liquidity has a significant impact on a company's debt policy, whereas asset structure, company size and growth, and profitability have no significant impact on debt policy. The profitability variable has little effect on the relationship between debt policy and dividend policy, asset structure, size, firm growth, and liquidity. This study summarizes the importance of prudent debt management in order to avoid an imbalance of internal and external resources.
PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Henryanto Wijaya; Beatrice Sasmita
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.402

Abstract

Tujuan dari diadakannya penelitian ini yaitu mengetahui bagaimana pengaruh intellectual capital, leverage, dan ukuran perusahaan terhadap kinerja perusahaan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Teknik purposive sampling digunakan sebagai metode dalam pengambilan sampel yang menghasilkan 33 perusahaan sebagai data yang dikatakan valid. Pengolahan data dalam penelitian menggunakan teknik analisis regresi linier berganda, kemudian diolah menggunakan program EViews versi 12 dan Microsoft Excel versi 2013. Penelitian ini mendapatkan hasil bahwa intellectual capital dan leverage berpengaruh negatif tidak signifikan terhadap kinerja keuangan, kemudian ukuran perusahaan berpengaruh positif signifikan terhadap kinerja keuangan. Implikasi yang dapat diambil melalui penelitian adalah ukuran perusahaan menjadi suatu peran besar dalam persaingan maupun pada kinerja keuangan perusahaan yang mengindikasikan tingkat perolehan aset perusahaan untuk menilai ukuran perusahaan memerlukan adanya hubungan agensi yang baik.
Faktor yang memengaruhi firm value dengan mediasi capital structure Anthony; Henryanto Wijaya
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 7 No 2 (2023): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v7i2.23368

Abstract

With capital structure as an intervening variable, the purpose of this study was to collect empirical evidence regarding the effects of profitability, sales growth, and company size on firm value in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The purposive sampling technique was used to select a sample of 51 businesses from the secondary data used in this study. The SmartPLS 4.0.8.4 application was used in this study. Company size and capital structure have a significant effect on capital structure, and capital structure is unable to mediate the relationship between profitability, sales growth, and firm size on firm value, according to the findings of this study. On the other hand, profitability and sales growth do not have a significant effect on capital structure. Dengan struktur modal sebagai variabel intervening, tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai pengaruh profitabilitas, pertumbuhan penjualan, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Teknik purposive sampling digunakan untuk memilih sampel sebanyak 51 usaha dari data sekunder yang digunakan dalam penelitian ini. Aplikasi SmartPLS 4.0.8.4 digunakan dalam penelitian ini. Ukuran perusahaan dan struktur modal berpengaruh signifikan terhadap struktur modal, dan struktur modal tidak mampu memediasi hubungan antara profitabilitas, pertumbuhan penjualan, dan ukuran perusahaan terhadap nilai perusahaan, menurut temuan penelitian ini. Sedangkan profitabilitas dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap struktur modal.
Working Capital as a Mediator of Financial Distress Gregorius Rahadian; Hadi Cahyadi; Ronnie Resdianto Masman; Estralita Trisnawati; Henryanto Wijaya
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 2 (2026)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i2.5111

Abstract

This study examines financial distress in Indonesia Stock Exchange-listed family-owned textile and garment enterprises from 2019 to 2024. It uses working capital to mediate financial crisis and its causes. The study explores how operating cash flows, GDP, asset tangibility, leverage, and interest rate affect financial distress, employing working capital as a mediator. Panel data regression analysis utilizing SmartPLS software is used on 18 purposive-sampled organizations. The quantitative study is supplemented with an online interview with a leading Indonesian textile firm's finance director. Operating cash flow negatively impacts financial distress, asset tangibility positively impacts financial distress, while impacts negatively working capital. Financial distress is positively impacted by working capital. When mediated by working capital, operating cash flow, GDP, leverage, and interest rates have little impact on financial distress. Financial distress in family-owned textile and garment enterprises which addressed by the study, helping stakeholders to make educated choices.
The Application of Risk Management as A Predictor of Performance Planning Quality at the Ministry of Home Affairs Nadya Nastiti; Henryanto Wijaya
Jurnal Indonesia Sosial Sains Vol. 7 No. 6 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i6.2400

Abstract

This research aims to analyze the implementation of risk management as a predictor of performance planning quality at the Ministry of Home Affairs. The study is motivated by the low Risk Management Index (RMI) score within the Ministry, which indicates that risk management implementation has not yet run effectively and has not been consistently integrated into organizational management processes. The paradox between the low Risk Management Index (RMI) and the relatively high performance planning score at the Ministry of Home Affairs reveals a gap between the normative condition that requires the integration of risk management into performance planning and the empirical reality observed in the field, a condition worthy of further examination. This research employs a quantitative explanatory approach, with purposive sampling used to select 66 Civil Servants (Aparatur Sipil Negara/ASN) who are directly involved in performance planning and/or risk management processes within the Ministry of Home Affairs. The findings indicate that risk management implementation at the Ministry of Home Affairs has not yet been fully integrated into organizational management processes. On the other hand, the quality of performance planning is perceived to be relatively good based on the perceptions of civil servants. The study reveals a paradox between the low Risk Management Index (RMI) score and the high achievement of the Government Agency Performance Accountability System (AKIP).
The Effect of Tenure Audit, Kap and Audit Committee Reputation on Audit Quality Zullivien Imamta; Henryanto Wijaya
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50211

Abstract

The purpose of this study is to find out whether there is an influence of audit tenure variables, the reputation of KAP and the audit committee on audit quality (a study on transportation and logistics companies in 2021-2023 listed on the Indonesia Stock Exchange) This type of research is quantitative, using secondary data and the total population of 95 transportation and logistics companies during 2021-2023, The sampling technique in this study is purposive sampling using the criteria of transportation and logistics companies that are registered continuously during 2021-2023 and companies that have reported audit finances during 2021-2023, the number of samples in this study is 75 companies. The analysis data used by SPSS software version 26. The results in this study stated that the audit tenure variable had a positive and significant effect on audit quality, the KAP reputation variable had a positive and significant effect on audit quality, the audit committee had no effect on audit quality and the audit tenure variable, the reputation of KAP and the audit committee had a simultaneous effect on audit quality. The benefits in this study can be used as information for future researchers in the development of research in the field of audit quality.
The Effect of Environmental, Social, and Governance (ESG) Disclosure and Intellectual Capital on the Financial Performance of Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2022–2024 Period Nadiyah Kharisma Ataya; Henryanto Wijaya
Jurnal Indonesia Sosial Sains Vol. 7 No. 7 (2026): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v7i7.2427

Abstract

This study aims to obtain empirical evidence on the effect of ESG disclosure and Intellectual Capital on the financial performance of energy sector companies listed on the IDX for 2022–2024. A quantitative causal design was applied to 22 companies selected through purposive sampling, yielding 66 firm-year observations. Financial performance was measured using Return on Assets (ROA), ESG disclosure using the Global Reporting Initiative (GRI) index, and Intellectual Capital using the Value-Added Intellectual Coefficient (VAIC), analyzed through panel data regression with the Fixed Effect Model. Results show ESG disclosure has a negative, insignificant effect on ROA, while Intellectual Capital has a positive and significant effect. The findings indicate ESG disclosure is still treated as a compliance cost, whereas efficient intellectual capital management is a key driver of profitability in the energy sector. The global business paradigm has shifted from a purely profit-oriented focus toward integrating sustainability and intangible value-creation factors into corporate performance assessment. ESG disclosure and Intellectual Capital (IC) have become increasingly relevant non-financial indicators, particularly for energy sector companies that face high environmental and social risk exposure, yet prior studies on their relationship with financial performance remain inconsistent, and evidence specific to the energy sector on the Indonesia Stock Exchange (IDX) in recent periods is still limited.
Co-Authors Andy Andy Anthony Beatrice Sasmita Catherine Surya CHRISTIE ANDHIKA Christopher Elihu Billy Morgan Delvinia Tania Elise Mustikawati Estralita Trisnawati Eviyanti Rosalie Giovanni Angeline Gregorius Rahadian Hadi Cahyadi HADI CAHYADI Kurniawan Kurniawan Levina Febrianty Louis Utama Michelle Michelle Nadiyah Kharisma Ataya Nadya Nastiti NURAINUN BANGUN Reinard Adrianto Ronnie Resdianto Masman Stefany Stefany Susanto Salim Thea Rahardjo Tommy Setiawan Ruslim Tommy Setiawan Ruslim William Romel Yose Roberto Zullivien Imamta