Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Prosiding Seri Seminar Nasional
Henny Wirianata
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Corporate Governance, Capital Expenditure Dan Cash Holdings Yanti; Liana Susanto; Henny Wirianata; Viriany
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.452

Abstract

This study aims to obtain empirical evidence about the effect of Corporate Governance and Capital Expenditure on Cash Holding. This study uses secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The structure of Corporate Governance is measured using independent commissioners, board of commissioners, and institutional ownership. The analytical method used in this study is multiple regression analysis which is processed with the E-Views program. The results of this study indicate that independent commissioners, the board size, and institutional ownership partially have no significant effect on cash holding. While Capital Expenditure has a significant and negative effect on cash holding.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG Henny Wirianata
Jurnal Ekonomi Vol. 24 No. 3 (2019): November 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i3.610

Abstract

The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards the firm value of manufacturing companies listed in the Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have a positive and significant effect on firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects on firm value. The results also show that institutional ownership could not moderate the effects of capital structure, profitability, and firm size towards the firm value of manufacturing companies listed in the Indonesia Stock Exchange period 2016-2018.
Mendeteksi Earnings Management Perusahaan Melalui Aktivitas Riil Viriany; Liana Susanto; Henny Wirianata; Yanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.627

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.
Analisis Faktor-Faktor Struktur Modal Dan Nilai Perusahaan Henny Wirianata; Amin Wijoyo
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i3.685

Abstract

Regression test results show only profitability affects the capital structure, while liquidity, growth, and size, do not affect. Profitability, size, and capital structure affect firmvalue, while liquidity and growth do not affect. Research on the capital structure and firm value was conducted in the manufacturing industry listed in IDX from 2016 to 2018. Datasamples are taken using purposive random sampling and then processed with Eviews 10. Moderation test results indicate that the capital structure is a mediator of the effect ofprofitability on firm value, but cannot be a mediator for the influence of other variables on firm value of manufacturing industry companies listed in IDX 2016 through 2018.
Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual Henny Wirianata; Amin Wijoyo; Liana Susanto; Viriany
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.714

Abstract

The research data processed is from the 2016 - 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. The results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positive significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size Viriany; Henny Wirianata
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.797

Abstract

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in the manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that were used are 64 companies in the manufacturing sector with a total of 192 data sorted by utilizing the purposive sampling technique. The research results indicate that intellectual capital possesses a positive and significant effect on financial performance, while leverage possesses an insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.
PELATIHAN SIKLUS RETURN MERCHANDISE AUTHORIZATION DENGAN SOFTWARE ACCURATE DI SMA KRISTEN YUSUF Henny Wirianata; Jovanka Evangelia; Veronika Madelinne Martana
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.074 KB) | DOI: 10.24912/pserina.v2i1.19905

Abstract

Pada kegiatan PKM kali ini, Tim PKM Untar memberikan pelatihan tentang penggunaan software akuntansi Accurate. Pelatihan ini bertujuan untuk memberikan pemahaman dan pengetahuan tambahan kepada siswa/i SMA Kristen Yusuf dalam menggunakan software akuntansi. Oleh karena keterbatasan waktu dan banyaknya modul dalam penggunaan software akuntansi Accurate, maka pada pelatihan kali ini hanya membahas Siklus Return Merchandise Authorization (RMA). Siklus RMA dimulai dari adanya klaim barang rusak dari pelanggan yang dapat terjadi dalam masa garansi atau setelah melewati masa garansi. Atas klaim tersebut, perusahaan akan melakukan tindakan dalam bentuk penggantian barang atau perbaikan barang. Pelatihan dilakukan pada hari Kamis, 28 April 2022 yang dibagi menjadi 2 sesi untuk siswa kelas IPS dan kelas IPA. Pelatihan dilakukan secara offline/luring. Jadwal pelatihan tersebut ditentukan dari pihak sekolah dan disesuaikan dengan jadwal pembelajaran tatap muka siswa/i SMA Kristen Yusuf. Hal ini dikarenakan telah diberlakukannya pembelajaran tatap muka penuh pada jenjang pendidikan SD/SMP/SMA di Jakarta. Software Accurate yang digunakan Tim PKM Untar dalam pelatihan ini adalah software Accurate versi 5 untuk Education. Karena keterbatasan sarana, maka siswa/i SMA Kristen Yusuf mengikuti pelatihan secara manual yaitu dengan mendengarkan penjelasan dan melihat tampilan-tampilan software Accurate dari presentasi Tim PKM Untar. Dalam pelatihan ini, Tim PKM Untar membahas tentang pencatatan dalam software Accurate yang berkaitan dengan proses klaim dari pelanggan dan proses tindakan perbaikan yang akan dilakukan oleh perusahaan. Selain memberikan penjelasan, pelatihan disertai dengan latihan soal berupa proses pembuatan (meng-input) form-form yang digunakan untuk mencatat klaim dari pelanggan dan tindakan yang dilakukan perusahaan. Siswa/i peserta pelatihan melihat tampilan hasil form-form yang digunakan dalam modul pelatihan. Setelah mengikuti pelatihan ini siswa/i SMA Kristen Yusuf mendapatkan pemahaman dan pengetahuan bagaimana mencatat dalam software Accurate yang berkaitan dengan klaim dari pelanggan, tindakan perbaikan yang dilakukan perusahaan, serta dampaknya terhadap persediaan perusahaan.
Co-Authors Amin Wijoyo Jovanka Evangelia Liana Susanto Veronika Madelinne Martana Viriany Yanti