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All Journal Jurnal Akuntansi Multiparadigma MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tekun Fundamental Management Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Prosiding Seminar Nasional Pakar Sketsa Bisnis Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Literatus Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat AKSELERASI: Jurnal Ilmiah Nasional Devotion: Journal of Research and Community Service Journal Of World Science Golden Ratio of Finance Management JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Neo Journal of economy and social humanities Journal of Creative Student Research Ekonomi Digital Jurnal Indonesia Sosial Sains Jurnal Nusantara Mengabdi Dirkantara Indonesia Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal fundamental management journal Journal of Ekonomics, Finance, and Management Studies J-CEKI
Vinola Herawaty
Universitas Trisakti
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Pengaruh Corporate Governance terhadap Kinerja Perusahaan dengan Pergantian Chief Executiv Officer Sebagai Variable Moderasi Eci Siti Maesaroh; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3685

Abstract

This research discusses the impact of corporate governance on company performance. The panel data used covered 105 companies listed on the Indonesian Stock Exchange (BEI) from 2021 to 2023. The results show that managerial ownership, institutional ownership and independent board of commissioners, members of audit committees, and exchange of CEOs have no significant influence on the company's performance.Management ownership has a positive impact on company performance, meaning that the higher the management ownership then the company performance will increase. Institutional owners also have a positive effect on corporate performance, because institutions can be an effective monitoring tool and reduce agency costs. Independent board of Commissioners has a good effect on the performance of the company, because the board can perform supervisory functions over corporate operations and reduce the likelihood of fraudulent financial reporting.The results of this study are consistent with the theory of agency, signaling theory, and agency theory that explains that corporate governance can improve corporate performance by reducing agency conflict and improving the efficiency of corporate resource management. The results also show that corporate governance plays an important role in improving company performance and can be an effective tool to increase company value.
Pengaruh Kepemilikan Saham terhadap Manajemen Laba dengan Profitabilitas sebagai Moderasi Rizky Huzaefa; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.3762

Abstract

The purpose of this study is to examine the influence of share ownership on earnings management practices by considering profitability as a moderating variable. The research method used includes quantitative data analysis from the financial statements of publicly listed companies on the stock exchange, where the data is systematically collected and meticulously analyzed. There are 214 samples used in this study, selected based on certain criteria to ensure the representativeness of the samples. The results of the study are expected to make a significant contribution to the literature on earnings management and provide practical insights for stakeholders, including investors and regulators, in understanding the dynamics between share ownership, profitability, and earnings management.
The Effect of Green Accounting Implementation, Environmental Performance, and Sustainability Growth on Financial Reporting Quality with Profitability as A Moderating Variable Herny, H.; Herawaty, Vinola
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.479

Abstract

The non-climatic sector is a sector that is directly related to nature, so the activities carried out will have an impact on the sustainability of the surrounding environment. If natural and environmental factors are appropriately considered, it will impact the quality of financial reporting. This study aims to test and analyze the Effect of green accounting, environmental performance, and sustainability growth on financial reporting quality with Profitability as the control variable in companies listed on the Indonesia Stock Exchange for 2021 - 2023. From the research conducted, it was found that green accounting does not affect the quality of financial reporting, environmental performance affects the quality of financial reporting, sustainability growth has no effect on the quality of financial reporting, and Profitability affects the quality of financial reporting.
OPTIMALKAN PENGELOLAAN KEUANGAN: PELATIHAN EFEKTIF REKONSILIASI BANK DAN KAS UNTUK GURU Ayu Aulia Oktaviani; Herawaty, Vinola; Daeli, Florus; Puspitasari, Windhy; Sitinjak, Gold Naro
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i2.2587

Abstract

Good financial management is very important for the smooth operations of educational institutions. Teachers as fund managers play an important role in ensuring transparency and accountability of school finances, especially bank and cash reconciliation practices. However, many teachers do not yet have an understanding of this procedure, resulting in discrepancies in school financial management. This activity aimed to provide training to the teachers on how to carry out bank and cash reconciliation effectively. The method of implementing activities was in the form of counseling and training delivered by a team of lecturers from the Faculty of Economics and Business, Trisakti University. The training material covered skills, knowledge and work attitudes in managing cash fund documents and bank reconciliation. The training was held in December 2023 at the Trisakti University Campus, attended by 22 teachers in West Jakarta. The community service activity results showed that five participants who took the competency test demonstrated their competence and confirmed the effectiveness of training methods involving interactive discussions, practical demonstrations and the use of technology. Thus, it is effective in increasing teachers' understanding and skills in managing school finances in a transparent and accountable manner. These results indicate the need to expand the scope of training to more teachers and the importance of collaborative approaches and the use of technology to develop capacity in the field of education.        
Peran Kualitas Audit dalam Mengawasi Pengaruh Struktur Kepemilikan, Corporate Social Responsibility dan Leverage Terhadap Manajemen Laba Sianny, Sianny; Herawaty, Vinola
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16682

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate governance dengan proksi kepemilikan manajerial, corporate social responsibility dan leverage terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Sampel perusahaan yang digunakan dalam penelitian ini adalah 34 perusahaan, yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan teknik pengujian Ordinary Least Squares regression dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan corporate social responsibility memiliki pengaruh negatif terhadap manajemen laba namun leverage tidak berpengaruh terhadap manajemen laba. Selain itu, kualitas audit tidak mampu memperkuat atau memperlemah pengaruh kepemilikan manajerial, corporate social responsibility, leverage terhadap manajemenl laba. Penelitian ini memberikan kontribusi empiris baru terhadap literatur manajemen laba dengan menunjukkan bahwa faktor-faktor non-finansial seperti CSR dapat menjadi mekanisme pengendalian yang efektif dalam mengurangi insentif manajemen untuk melakukan manipulasi laba.
Peran Karakteristik CEO dalam Memoderasi Pengaruh Antara ESG dan Penghindaran Pajak Terhadap Kinerja Keuangan Yulista, Vindy; Herawaty, Vinola
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16791

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh variabel penerapan ESG dan penghindaran pajak terhadap variabel kinerja keuangan dengan karakteristik CEO sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang telah tersedia di Bursa Efek Indonesia. Objek penelitian pada penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di BEI dari tahun 2020-2022. Metode pengumpulan sampel menggunakan purposive sampling dengan data sampel yang dapat digunakan sebanyak 108 sampel. Alat uji yang digunakan untuk menganalisis data pada penelitian ini adalah menggunakan software Eviews. Hasil dari penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh secara positif terhadap kinerja keuangan dan karakteristik CEO memperkuat pengaruh positif penghindaran pajak terhadap kinerja keuangan, sedangkan penerapan ESG tidak mempengaruhi kinerja keuangan dan karakteristik CEO tidak memperkuat pengaruh penerapan ESG terhadap kinerja keuangan.
Pengaruh Pengungkapan Sustainability Reporting dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Komite Audit sebagai Variabel Pemoderasi Putri, Sani Anissa; Herawaty, Vinola
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16844

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan keberlanjutan laporan dan ukuran perusahaan terhadap nilai perusahaan, dengan komite audit sebagai variabel moderasi. Variabel independen meliputi pengungkapan laporan keberlanjutan yang diukur dengan 91 indikator dari Global Reporting Initiative (GRI) 4.0, ukuran perusahaan yang dihitung menggunakan logaritma natural total aset, dan nilai perusahaan yang diwakili oleh Tobin's Q. Sampel terdiri dari 30 orang. entitas sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021-2023 dengan menggunakan data sekunder. Metode yang diterapkan adalah data panel dengan analisis 8888 menggunakan Eviews, serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh. Selain itu, komite audit tidak dapat memoderasi pengaruh pengungkapan keberlanjutan laporan atau ukuran perusahaan terhadap nilai perusahaan.
Pengaruh Strategi Kerberlanjutan dalam Profitabilitas Perusahaan Perbankan: Capital Adequacy Ratio sebagai Variabel Moderasi Suryani, Julyani; Herawaty, Vinola
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16845

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel independen, yaitu FinTech dan ESG disclosure dengan Captital Adequacy Ratio sebagai variabel moderasi terhadap variabel dependen yaitu profitabilitas (ROA). Penelitian ini menggunakan sekunder yaitu dengan melihat dari laporan keberlanjutan, laporan tahunan, dan laporan keuangan yang diterbitkan oleh perusahaan setiap tahunnya. Objek pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 – 2022. Metode pengumpulan sampel menggunakan purposive sampling dengan data yang dapat digunakan sebanyak 90 sampel data. Penelitian ini menggunakan alat uji software eviews untuk menganalisis. Hasil dari penelitian ini menunjukkan FinTech secara signifikan positif mempengaruhi terhadap Return On Assets dan Capital Adequacy Ratio memperlemah pengaruh positif FinTech terhadap Return On Assets, sedangkan ESG disclosure tidak mempengaruhi Return On Assets dan Capital Adequacy Ratio tidak memperkuat pengaruh ESG disclosure terhadap Return On Assets.
The Effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk As A Moderating Variable Khaerani, Tasya; Herawaty, Vinola
Jurnal Indonesia Sosial Sains Vol. 5 No. 09 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i09.1395

Abstract

This research aims to determine and examine the effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk as a Moderating Variable. This research uses secondary data collected from the Indonesia Stock Exchange (IDX), stock information from the Yahoo Finance website, and the official websites of sector-related companies. Furthermore, this study is quantitative and employs multiple linear regression analysis, with the research population comprising the Transportation and Logistics Sector and the Technology Sector for the period 2020-2022. Based on the hypothesis testing results, the study shows that the Capital Intensity variable positively affects Accounting Prudence. Additionally, financial distress has a negative effect on accounting Prudence. Meanwhile, Growth Opportunities and Tax Incentives do not affect Accounting Prudence. Furthermore, the Litigation Risk variable cannot moderate the relationship between Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives with Accounting Prudence.
ANALISIS PROFITABILITAS, EFISIENSI DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI, EARNINGS MANAGEMENT SEBAGAI MODERASI Pamungkas, Leo Dadyo; Herawaty, Vinola
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4656

Abstract

ABSTRACTThis study aims to analyze the profitability, efficiency and leverage influence on bond rating moderated by earnings management. The type of research used was causal study. This research also used time series and cross sectional data. Purposive sampling was used as data collection method, which resulted in collection of 120 samples from 24 banks during period of 2012-2016. SPSS 20 multivariate logistic regressions analysis was used to analyze data. The results of the research prove that both profitability and efficiency have positive influences on bond rating. Leverage has a negative influence on bond rating. Earnings management strengthens the influence of leverage on bond rating. Earnings management does not have an influence on bond rating. Earnings management does not weaken the influence of profitability on bond rating. Earnings management does not weaken the influence of efficiency on bond rating.  Keywords: profitability; efficiency; leverage; earnings; bond ABSTRAKPenelitian ini bertujuan menganalisis pengaruh profitabilitas, efisiensi dan leverage terhadap peringkat obligasi dengan earnings management sebagai variabel moderasi. Jenis penelitian yang digunakan adalah causal study, dimana menurut dimensi waktu penelitian menggunakan data pooling yang merupakan gabungan dari data time series dan cross section. Metode pengumpulan data menggunakan metode purposive sampling yang menghasilkan obyek 24 bank selama periode tahun 2012-2016 sehingga diperoleh sebanyak 120 sampel. Metode analisis data menggunakan analisis multivariate yaitu regresi logistik dengan bantuan program SPSS 20. Hasil penelitian ini membuktikan bahwa profitabilitas dan efisiensi berpengaruh positif terhadap peringkat obligasi. Leverage berpengaruh negatif terhadap peringkat obligasi. Earnings management memperkuat hubungan leverage terhadap peringkat obligasi. Earnings management tidak berpengaruh terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan profitabilitas terhadap peringkat obligasi. Earnings management tidak memperlemah hubungan efisiensi terhadap peringkat obligasi. Kata kunci: profitabilitas; efisiensi; leverage; earnings; obligasi
Co-Authors -, Hanny Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dewi Anggraeni Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nadya Lambintara Nainggolan, Juara S. Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi