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All Journal Indonesian Journal of Geography Jurnal Agroekoteknologi Agrin : Jurnal Penelitian Pertanian Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA Sustainable : Jurnal Akuntansi Journal Of World Science Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah Equity
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : National Conference for Ummah

 1 
ANALISIS CASH HOLDING, PROFITABILITAS, VALUE, SIZE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING (STUDI KASUS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) Firdha Putri Andini Firdha; Heni Agustina Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Tujuan dari penelitian ini adalah untuk menganalisa pengaruh Cash Holding, Profitabilitas, Value, Size, leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Income Smoothing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan terdiri dari 6 perusahaan pertambangan dari tahun 2014-2018 dengan menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda kemudian pengujian hipotesis. Berdasarkan hasil penelitian tersebut menunjukkan bahwa selama periode 2014-2018 cash holding, profitabilitas, firm value, firm size dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap income smoothing. Sedangkan untuk leverage dan kepemilikan institusional tidak berpengaruh terhadap income smoothing. Secara simultan, variabel cash holding, profitabilitas, firm value, firm size, leverage, kepemilikan manajerial dan kepemilikan institusional berpengaruh terhadap income smoothing
Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019: Pendeteksian Financial Statement Fraud Dengan Analisa Fraud Diamond Theory (Pada Perusahaan Manufaktur, Sub Sektor Farmasi Yang Terdaftar Di Bei Periode 2015-2019) Windi Arifa Syahadatina; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aimsto detect Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019. The data used inthis study aresecondary data from the company's annual financial statements. In this study using quantitative methods with a descriptive analysisap proach. The population used in this research are pharma ceutical company eslisted on the IDX in 2015-2019. This method uses the desired sampling method with a sample size of 7 samples that meet the criteria. Data analysis used logistic regression using SPSS. The results of this study indicate that pressure, opportunity, rationalization, capability have an effect on financial statement fraud.
ANALISIS PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018) Nur Afifah; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

aims to determine the effect of taxes, company size, profitability, leverage, foreign ownership and tunneling incentives on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange. The sample used consists of 13 manufacturing companies from 2014 to 2018, using a targeted sampling method. The data analysis in this research is descriptive statistics, classic hypothesis testing, multiple regression analysis and hypothesis testing. Based on the results of this study it shows that between 2014 and 2018, company size and foreign ownership have a positive and significant effect on transfer pricing, then leverage and tunneling incentives have a negative effect on transfer pricing, and taxes and profitability have no effect on transfer pricing. At the same time, taxes, company size, profitability, leverage, foreign ownership, tunneling incentives affect transfer pricing.
Co-Authors Abdussalam Abdussalam Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Bela, Triwulan Maryanita Berto Mulia Wibawa Bintarti, Tri Wahyuni Budiarti, Rizqi Putri Nourma Bustomi, Abu Amar Campos, Karl Dedi, Muhammad Djoko Soelistya Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fadhilah Aulia Febrianti Fajar Annas Susanto Firdha Putri Andini Firdha Ghofirin, Mohamad Harun, M Umar Hinda Noviyanti Husni Mubarok I Wayan Wisnu Utama I Wayan Wisnu Utama Indah Puspitasari Jaelani, Lalu Muhamad Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu Muhammad Syahril Majidi Latifah, Zanuba Ziyadatul M. Umar Harun M. Yogi Riyantama Isjoni Majidi, Lalu M. Syahril Mardhotillah, Rachma Rizqina Marselli Widya Lestari Masita, Elly Dwi Masita Maslia, Ramzi Dhamar Fahlefi Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Rafli Mutiara Putri Nur Soefi'i Naufal, Rafif Niken Savitri Primasari Niswatin Avivah Nimas Pradani Ponengo Nugroho, Moch Indah Hastomo Nur Afifah Nur Inda Wulandari Nur Maulidyah Azizah Nur Saila Nurcahya Setiani Rahayu Nusaibah, Ummu Imara Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Setyawati, Elina Siti Fauziya Muhammad Siti Hamiyah Sopiana, Rina Sulistiyani, Endang Susanto, Fajar Annas Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Urfatul Rustaprilana Wijayanti, Tri Cicik Windi Arifa Syahadatina Wulan, Tri Deviasari Yakup Parto Yudianto, Firman Yuli Rodiah