Article Per Year (5 Year)
p-Index From 2020 - 2025
2.345
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Infestasi Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan Jurnal Pendidikan Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan
Hendra Wijaya
Universitas Katolik Widya Mandala Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
DIVERSITAS GENDER PADA DEWAN DAN KINERJA PERUSAHAAN Hendra Wijaya
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.44558

Abstract

This study aims to analyze the diversity of the board of commissioners and the diversity of the board of directors on the firm's performance.. The sample in this company is a non-financial company listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study consisted of 259 companies and 1194 observations. Diversity on the board is measured using three proxies, namely the Blau index, the proportion of women on the board, and a dummy variable. Firm performance is measured by using three proxies, namely return on assets, return on equity, and return on sales. The results of this study indicate that diversity on the board of commissioners and diversity on the board of directors has no effect on company performance and consistency is indicated by using all measurements. This research has a contribution to the relationship of gender diversity on corporate governance and financial performance of non-financial firms in Indonesia.
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Aurellia Odelia Peri; Hendra Wijaya; Natalia Kristina
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 2 (2022): December
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i2.4572

Abstract

Penelitian ini bertujuan untuk menguji serta menganalisis apakah komite audit, kepemilikan institusional, dan kualitas laporan keuangan berpengaruh signifikan dan positif pada efisiensi investasi. Objek pada penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukan jika komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap efisiensi investasi. Sedangkan variabel kualitas laporan keuangan memiliki pengaruh positif dan signifikan terhadap efisiensi investasi perusahaan.
PERAN INVESTASI TEKNOLOGI INFORMASI, EFEKTIVITAS RAPAT DEWAN KOMISARIS, KEBERAGAMAN USIA DAN LATAR BELAKANG PENDIDIKAN DEWAN DIREKSI DALAM MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Livia Kusuma; Hendra Wijaya; Natalia Kristina
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 2 (2023): December
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i2.5352

Abstract

Nilai perusahaan yang tinggi mencerminkan baiknya kinerja perusahaan tersebut. Ada banyak cara yang dapat dilakukan, antaranya adalah pengaplikasian teknologi informasi. Teknologi informasi diduga dapat membantu perusahaan mencapai keunggulan kompetitif. Teknologi ini mampu melakukan analisis data dalam jumlah yang besar sehingga perusahaan dapat memenuhi setiap kebutuhan konsumen dan menjadikan mampu bersaing pada pasar. Terlepas daripada itu, berangkat dari sifat oportunistik yang ada pada setiap manusia, dalam hal ini adalah mengutamakan kepentingan pribadinya, perusahaan harus memiliki tata kelola yang baik. Good corporate governance diyakini mampu menyelaraskan tujuan yang mungkin berbeda dari setiap pihak yang berada pada perusahaan. Penelitian kuantitatif ini diuji menggunakan pengujian hipotesis, dengan tujuan untuk mengevaluasi pengaruh invetasi teknologi informasi dan mekanisme penerapan tata kelola perusahaan yang dilihat dari efektivitas rapat dewan komisaris, keberagaman usia maupun latar belakang pendidikan dewan direksi terhadap nilai perusahaan. Data laporan tahunan perusahaan manufaktur terdaftar di Bursa Efek Indonesia pada rentang tahun 2020-2022 yang memenuhi dan terpilih dalam kriteria purposive sampling dianalisis dengan menggunakan metode regresi berganda. Hasilnya membuktikan bahwa teknologi investasi, rapat dewan komisaris dan latar belakang pendidikan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan usia dewan direksi tidak memiliki pengaruh terhadap nilai perusahaan.
PENGARUH UMUR, GENDER, KEAKTIFAN, EXPERTISE FINANCE DAN MASA JABATAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Christopher Reynaldi; Hendra Wijaya; Adi Susanto
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 13, No 1 (2024): Juni
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v13i1.5722

Abstract

Financial report information is a basic reference for making investment decisions for investors and shareholders. The profit achieved by a company is often a measure in assessing a company's performance. This shows that the existence of profits in financial statements is very important so that supervision over its presentation is needed to avoid earnings management behavior by management, which can obscure financial information to make it less appropriate to current developments. One effort that can be made is to make changes in the management of business entities by having an audit sub-organization division or known as an audit committee as part of improving company control. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. In this research, testing the existence of an audit committee focuses more on the personal characteristics of each member. The aim of this research is to examine and analyze the influence of the factors age, sex or gender, level of activity, experience in financial expertise and the general term of office of the audit committee on earnings management. This quantitative research used eighty-five samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research sample was determined using a purposive sampling technique with reference to certain criteria. The data analysis technique used is multiple linear regression. The results of this study show that the age of the audit committee has a negative effect on earnings management, while the gender of the audit committee, the level of activity of the audit committee, understanding of the audit committee's financial expertise and the age of the audit committee's term of office have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI Velia Velia Brigitta Angelina Siswanto; Hendra Wijaya
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 10, No 1 (2021): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v10i1.3527

Abstract

All financial performance that has been carried out by the company during a period will be accounted for at the end of the year by disclosing the company's financial statements. Financial reports will later become one of the most important bases in taking action for both external and internal parties of the company, so that the quality of the financial reports produced by the company must be guaranteed. The demand for companies to produce quality financial reports can be assisted by the application of conservatism accounting principles because business situation can change quickly and unexpectedly. This research was conducted with the intention of testing and analyzing the influence of selected factors on the application of accounting conservatism. This research will be carried out by using a quantitative approach and testing hypotheses. This study examines manufacturing companies listed on the IDX in the 2015-2019 period to become the object of research. All samples were taken by purposive sampling method. The results of the study were obtained from multiple linear regression analysis, where it can be concluded that the occurrence of information asymmetry and the presence of an analyst does not guarantee that the company will or will not apply accounting conservatism. However, the litigation risk that may be faced by a company can influence the company in deciding the use of accounting conservatism principles.
Lokakarya Manajemen Aset Dan Rencana Bisnis Pada Lembaga Kesejahteraan Sosial Anak Di Tabanan - Bali Dyna Rachmawati; Hendra Wijaya; Lindrawati Lindrawati; Tineke Wehartaty
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.6603

Abstract

Lokakarya manajemen aset dan rencana bisnis ini bertujuan untuk meningkatkan kapabilitas pengelola Lembaga Kesejahteraan Sosial Anak (LKSA) Tabanan Bali khususnya dalam pemanfaatan aset sebagai alternatif sumber dana. Sumber dana utama LKSA adalah donator. Penerimaan dana donator mengalami penurunan. Oleh karena itu, lokakarya ini diadakan untuk membuka wacana bagi pengelola dalam memanfaatkan aset produktifnya sebagai sumber dana. Hasil lokakarya berupa output dan outcome. Output yang dihasilkan adalah (1) daftar aset konsumtif dan produktif, dan (2) rencana bisnis berdasarkan business model canvas (BMC). Outcome yang dihasilkan adalah dampak ekonomi yaitu potensi sumber pendanaan lain dan dampak sosial yaitu penguatan kelembagaan LKSA khususnya pemanfaatan aset
CEO Turnover and Earnings Management: Can Board Gender Diversity Restraining Earnings Management? S, Patricia Febrina Dwijayanti; Hendra Wijaya
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.6413

Abstract

This study investigates at how CEO turnover affects earnings management. Additionally, this study examines at gender diversity as a moderator of the effect of CEO turnover on earnings management. In this study, it is expected that gender diversity will lessen agency conflicts that arise during CEO change. The study sample consists of non-financial companies that were listed on the Indonesia Stock Exchange between 2015 and 2019. The total sample in this study is 1336 observations. Earnings management measured using three measurements model namely Modified Jones, Kothari, and Rahman and Shahrur. Multiple regression analysis was used for analyzing the study’s data. This study’s findings show that the management of earnings is unaffected by CEO turnover and gender diversity has no moderating influence on the impact of CEO turnover on earnings management.
Co-Authors Adi Susanto Aurellia Odelia Peri Christella Gabriel Purwanto Christopher Reynaldi Cornelia Clarissa Marjono Dyna Rachmawati Ivana Angela Jati, Ignasius Radix A.P. Katarina Alvina Kristina Pae Lidya Ratnasari Tejosaputra Lindrawati Lindrawati Livia Kusuma Natalia Kristina Rr. Puruwita Wardani S, Patricia Febrina Dwijayanti Stefan Soesanto Velia Velia Brigitta Angelina Siswanto Wehartaty, Tineke Yonathan Raharjo Halim