Article Per Year (5 Year)
p-Index From 2021 - 2026
2.832
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Factum: Jurnal Sejarah dan Pendidikan Sejarah Journal Of Teaching Of English IJoASER (International Journal on Advanced Science, Education, and Religion) Journal of Language Education and Educational Technology (JLEET) Jurnal Akuntansi Indonesian Journal of Librarianship Journal of Rural and Urban Community Empowerment Jurnal Al-Qiyam Jurnal Tana Mana Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Carmin: Journal of Community Service
Hanna Hanna
Pusat Penelitian Kebijakan Pendidikan dan Kebudayaan, Balitbang Kemendikbud
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Akuntansi

 1 
PENGARUH MANAJEMEN LABA DAN PERBEDAAN PEMBUKUAN MENURUT PAJAK DAN AKUNTANSI TERHADAP PERINGKAT OBLIGASI Chandra, Cerelia; Hanna, Hanna
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.743 KB) | DOI: 10.24912/ja.v19i2.98

Abstract

Penelitian ini bertujuan untuk menguji apakah manajemen laba dan perbedaan pembukuan menurut pajak dan akuntansi berpengaruh terhadap peringkat obligasi. Pemilihan sampel dalam penelitian ini menggunakan metode purposive samplingdari perusahaan-perusahaan yang go public di BEIdan menerbitkan obligasi secara berturut-turut dari bulan Januari 2010 sampai Juni 2013. Perusahaan yang terpilih menjadi sampel penelitian ini berjumlah 13 perusahaan atau sebanyak 182 data observasi. Dalam penelitian ini digunakan metode regresi linier berganda.Hasil penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh yang signifikan terhadap peringkat obligasi. Perbedaan pembukuan menurut pajak dan akuntansi (book-tax difference) berpengaruh positif dan signifikan terhadap peringkat obligasi.This study aimed to test the effect of earnings management and book-tax differences to the bond ratings. The sample in this study are gathered by using purposive sampling from all companies that listed on the Indonesian Stock Exchange and issued bonds in a row from January 2010 to June 2013. The Company elected as sample amounted to 13 companies or as many as 182 of observation data. In this study, we used multiple linear regression method. The results showed that earnings management does not have a significant effect on bond ratings. While book-tax difference has a positive and significant effect on bond ratings.
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna, Hanna; Haryanto, Melinda
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.572 KB) | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
CAMEL DAN TINGKAT KESEHATAN PERBANKAN Haryanto, Melinda; Hanna, Hanna
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.986 KB) | DOI: 10.24912/ja.v18i3.270

Abstract

Abstract: This study aimed to show whether the ratio of CAMEL (Capital, AssetQuality, Management, Earnings and Liquidity) can be used as an indicator in predicting the health of banks in the future. This study was carried out on the banks listed on the Indonesia Stock Exchange in the period 2008-2012. Descriptive analysis and logistic regression analysis are used to analyze the data. Hypothesis testing is done with the normality test, Independent Sample T-Test and Mann Whitney test are used to determine if two sets of data are significantly different from each other. The result of this research showed that LDR and NIM variables of bank financial conditionhave no significant differents while CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, and ROE have a significant differents. Hyphothesis testing result found that CAR, ATTM, APB, NPL, NIM, and LDR variables did not affected bank financial condition significantly while P_PPAP, ROA, ROE, and BOPO variables affected bank financial conditionsignificantly. 
Co-Authors A.A. Ketut Agung Cahyawan W Agus Syahrani Agus Wartiningsih Alberth, Alberth Aprianti, Sitti Fatimah Ariyanti, Firda Asykur, Muamar Boymaleakhi, Kevin Chandra, Cerelia Daniel, Carlouis Devi, Putu Chintya Djaddang, Syahril Endang Etty Merawati, Endang Etty Etriyanti, Etriyanti Frans, Rio Haerun Ana Halimah Halimah Herianti, Herianti Ida Ayu Putu Sri Widnyani Jaya, Rajabindra Kamaluddin Kamaluddin Kantika, Kantika Laili, Mahsiani Mina Lusmaida, Herlina M, Ratna Mahadi, Yati Mamay Maysaroh, Mamay Mariani Mariani Meliani, Arsi Melinda Haryanto Mita Mita, Mita Mohammad Ikhsan, Mohammad Muhammad R. Ahmad Muhsin, Muhammad Khusnun Naibaho, Edward Nur, Devi Nurhidayati, Hesti Nurlela Nurlela Nurmayani, Weni Nurnia, Nurnia Nurul Nurul Ocktavia, Young Ervina Oktaviani, Jihan Pangesti, Ayu Razivo, Rivo Rezkilaturahmi, Rezkilaturahmi Salsabila, Almeira Santosa, Ayi Budi Sartiah, Sartiah Setiawan, Raden Alifian Simanullang, Valentina Sormin, Partogian Suhartini, Lelly Susilawati, Susilawati Syahputra, Aldi Uhtafiyah, Uhtafiyah Umiyanah, Umiyanah Utami, Ni Luh Nadya Laksmi