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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi Economac: Jurnal Ilmiah Ilmu Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Ranah Research : Journal of Multidisciplinary Research and Development

Henri Agustin

Universitas Negeri Padang

Author-ID : 2554493

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Karakteristik Eksekutif dan Institutional Ownership Terhadap Tax Aggresiveness dengan Leverage sebagai Variabel Intervening (Studi Empiris pada Emiten Sektor Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di BEI tahun 2012-2017) Ridwan Muslim; Henri Agustin
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

This study aims to examine the effect of executive characteristics and institutional ownership on tax aggressiveness with leverage as an intervening variable. This type of research is classified as causative research. Population of this research is company of property sector, real estate, and building construction which listed in Indonesia Stock Exchange (BEI) year 2012-2017. The sample is determined by purposive sampling method, so that the sample of 37 property companies, real estate, and building construction are obtained. The data used in this research is secondary data. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7.The result of the research shows that (1) the executive character has a significant positive effect on the tax aggressiveness (2) the executive character has a significant positive effect on the tax aggressiveness through leverage (3) institutional ownership has a significant positive effect on tax aggressiveness (4) institutional ownership has a significant positive effect on tax aggressiveness through leverage.Keywords: tax aggressiveness, executive characteristics, institutional ownership, leverage

Pengaruh Information Technology Relatedness dan Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan Luthvan Putra; Henri Agustin
Wahana Riset Akuntansi Vol 4, No 2 (2016)
Publisher : Universitas Negeri Padang

This research is aimed to examine and find out empirical evidence of the information technology relatedness and management control systems on company performance. The data are collected using total sampling method.The analysis of this research employs multiple regression. The sample in this study are all banking branch office in the city of Padang by the number of samples analyzed a total of 18 samples of the 25 samples studied. Research disseminated through questionnaires. Result show that Information Technology Relatedness have not significant effect on company performance and management control systems have significant effect on company Performance.Keyword: information technology relatedness, management control system, company performance..

AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added Halkadri Fitra; Henri Agustin; Salma Taqwa; Erly Mulyani
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital

Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021) Aulia Rahmiati; Henri Agustin
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119805

The purpose of this study was to examine the impact of independent commissioners, audit committees, and foreign ownership on the green banking disclosures of Indonesian banks in 2017-2021. The population in this study is banking in Indonesia in 2017-2021 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners, audit committee, and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the audit committee on green banking disclosure practices in Indonesian banks and did not find any influence between independent commissioners and foreign ownership on green banking disclosure practices.Keyword: Independent Commissioners, Audit Committees, Foreign Ownership, Green banking

Co-Authors Ade Apriliani Adel Riviando Annisa Maharani Atikah Juliani Putri Aulia Rahmiati Aulia Ramadhani Bima Perdana Putra Darpius Darpius Erly Mulyani Fefri Indra Arza Fitra, Halkadri Gilang Rizaldi Halmawati Halmawati Hanny Fauziah Afdal Harvinna Dwi Putri Lili Anita Listiani Listiani Luthvan Putra M. Ardhy Erwanda Mai Celvin Riyosef Mayar Afriyenti Melia Andesti Mia Angelina Setiawan Muhammad Iqbal Saputra Nayang Helmayunita Nova Yulianti Nurzi Sebrina Patriot Jaya Ayshinta Ridwan Muslim Rinaldi Rinaldi Rio Pratama Riski Wulandari Salma Taqwa Sandri Niddin Sri Harningsih Vita Fitria Sari Weggy Oktya Dwitra Wenni Futria Mori Wiwi Hawin Sari

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