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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Sains Manajemen dan Bisnis Indonesia Journal of Social Science Jurnal Bingkai Ekonomi (JBE) Jurnal Indonesia Raya Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science Jurnal Dehasen Mengabdi Realible Accounting Journal Journal of Management, Economic, and Accounting Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Economic Edu Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal Business, Management and Innovation Review Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hernadianto, Hernadianto
Univesitas Muhammadiyah Bengkulu
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PENGARUH AUDIT TENURE, KOMITE AUDIT DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT (Perusahaan Manufaktur yang terdaftar di BEI Priode 2019-2021) Asmarani, Indah; Hernadianto, Hernadianto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.185

Abstract

Kualitas audit digunakan untuk meningkatkan kredibilitas laporan keuangan pengguna informasi akuntansi sehingga dapat mengurangi risiko informasi keuangan yang tidak kredibel dalam laporan keuangan bagi pengguna laporan keuangan. Tujuan penelitian adalah untuk mengetahui sejauh mana komponen auditing yang terdiri dari audit tenure, komite audit dan audit capacity stress berpengaruh terhadap kualitas audit. Penelitian ini merupakan penelitian kausatif, sampel adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021, dengan teknik purposive sampling didapat sebanyak 30 perusahaan memenuhi kriteria. Pengumpulan data menggunakan teknik dokumentasi, laporan tahunan dari situs perusahaan, situs Bursa Efek Indonesia https://www.idx.co.id dan situs https://sikap.bpk.go.id/. Analisis data menggunakan model Regresi Logistik Biner, uji determinasi dan uji hipotesis. Hasil penelitian diketahui bahwa terdapat pengaruh yang signifikan dan negatif antara audit tenure terhadap kualitas audit dengan perbandingan signifikansi 0,047 < 0,05 dan koefisien sebesar -0,023. Terdapat pengaruh yang signifikan dan positif antara komite audit terhadap kualitas audit dengan perbandingan signifikansi 0,001 < 0,05 dan koefisien regresi sebesar 0,907. Terdapat pengaruh yang signifikan dan negatif antara audit capacity stress terhadap kualitas audit dengan perbandingan signifikansi 0,000 < 0,05 dan koefisien regresi sebesar -0,994. Terdapat pengaruh audit tenure, komite audit dan audit capacity stress, secara bersama-sama terhadap kualitas audit dengan perbandingan signifikansi 0,000 < 0,05. Diketahui bahwa audite tenure, komite audit dan audit capacity hanya menjelaskan sebesar 30% pengaruhnya terhadap kualitas audit dan sisanya sebesar 70% dijelaskan oleh variabel lain yang tidak dimasukkan dalam model ini. Oleh sebab itu, disarankan kepada peneliti selanjutnya untuk menguji variabel lain yang dapat berpengaruh terhadap kualitas audit, seperti rotasi KAP, biaya audit, dan lainnya..  
WORKSHOP PENETAPAN TARIF BLUD DALAM MENDUKUNG KEBERLANJUTAN TEACHING FACTORY (TEFA) DI SMKN 4 KOTA BENGKULU Yusmaniarti, Yusmaniarti; Aziza, Nurna; Hernadianto, Hernadianto; Saputra , Windhi Tia
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i4.3474

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di SMKN 4 Kota Bengkulu dengan melibatkan 30 orang guru dan tim pengelola Badan Layanan Umum Daerah (BLUD). Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman dalam perhitungan harga pokok produksi, harga pokok penjualan, serta penetapan tarif layanan Teaching Factory (TEFA) yang transparan dan berbasis biaya riil. Sebagai solusi, kegiatan ini dilaksanakan melalui metode pendidikan dan pelatihan, workshop, serta pendampingan penelaahan tarif BLUD dengan menggunakan pendekatan Activity-Based Costing (ABC). Evaluasi kegiatan dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan adanya peningkatan pemahaman pada seluruh aspek yang diukur, antara lain pemahaman konsep BLUD dari 55% menjadi 80%, pemahaman HPP dan HPPj dari 50% menjadi 82%, pemahaman metode ABC dari 48% menjadi 85%, serta kemampuan menyusun tarif TEFA dari 52% menjadi 83%. Simpulan dari kegiatan ini menunjukkan bahwa penerapan metode ABC melalui workshop dan pendampingan efektif dalam meningkatkan kompetensi pengelola BLUD dan mendukung keberlanjutan program Teaching Factory di SMKN 4 Kota Bengkulu.
An Effect Of Company Size, Profitability and Financial Leverage on Earnings Response Coefficient (Empirical Study of Mining Companies Listed on The Indonesi Stock Exchange in 2019-2021) Hernadianto Hernadianto; Viranita Yolanda
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1300

Abstract

Earnings Response Coefficient is one of the methods used to determine the extent of the relationship between stock returns and earnings. Earnings Response Coefficient as a material for estimating stock returns when reacting to reported earnings. The purpose of this study was to determine the effect of company size, profitability and financial leverage on the earnings response coefficient of mining companies on the Indonesia Stock Exchange in 2019-2021. The population in this study amounted to 63 companies. While the samples obtained were 22 companies. The sampling technique uses a purposive sampling technique, the research method is a quantitative method. Data analysis used was descriptive statistics, classical assumption test, and multiple linear regression analysis using SPSS 26. The results showed that firm size had an effect on ERC with a significant value of 0.014<0.05, Profitability had an effect on ERC with a significant value of 0.007<0 .05, financial leverage has no effect on ERC with a significant value of 0.255> 0.05. Meanwhile, company size, profitability and financial leverage have a joint effect on ERC with a significant value of 0.010 <0.05.
The Effect Of Increasing Price And Scarcity Of Fuel (BBM) On Fisherman's Income In New Ketapang Village Semidang Alas Maras District Seluma District Desi Fitria; Ezi Surya Pratama; Nensi Yuniarti Zs; Dinal Eka Pertiwi; Hernadianto Hernadianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1315

Abstract

This study aims to examine the effect of rising prices and scarcity of fuel oil (BBM) on fishermen's income in Ketapang Baru Village, Semidang Alas Maras District, Seluma Regency. The population in this study consisted of 60 fishermen, the research sample was 60 fishermen by taking the entire population. The type of research conducted in this research is descriptive quantitative research.The data used in this research is quantitative data. Where is the use of secondary data in the form of questionnaires that are distributed to fishermen. The data is processed using the SPSS application, namely software that functions to analyze data, perform statistical calculations both for statistics with basic windows.By using the f test analysis technique, the variables increasing the price of fuel oil (XI), scarcity of fuel oil (X2), simultaneously (simultaneously) affect fishermen's income (Y). This is shown by the results of the f' test that the significance value is 0.000. This significance value is less than 0.05. This means that there is a significant effect of rising fuel prices (XI) and fuel scarcity (X2) on fishermen's income (Y.
The Influence Of Leverage, Dividend Per Share, And Cash Flow Volatility On Hedging Decisions (Empirical Study of Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the IDX for the 2019-2021 Period) Hernadianto Hernadianto; Indri Permata Sari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1346

Abstract

This study aims to examine the effect of leverage, dividend per share and cash flow volatility on hedging decisions in food and beverage companies listed on the IDX during 2019-2021 which were selected based on certain criteria using purposive sampling. This research uses secondary data in the form of annual reports of food and beverage companies listed on the IDX during 2019-2021. The sample in the company is 25 x 3 years of research and the total sample is 75. The type of research used is quantitative research, the data used in this research is secondary data in the form of financial reports listed on the IDX. The analytical method used is logistic regression analysis which is processed using the SPSS program. The results showed that: leverage has no significant effect on hedging decisions. Dividend per share has no significant effect on hedging decisions. Cash flow volatility affects hedging decisions. The results of the study simultaneously leverage, dividend per share, and cash flow volatility variables influence hedging decisions. Keywords : Leverage, Dividend Per Share, Cash Flow Volatility, and Hedging Decisions.
The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Sahputra, Ago; Hernadianto, Hernadianto; Sumarlan, Ahmad; Khairiyah, Diah
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1244

Abstract

Tax avoidance or commonly called tax avoidance is an effort to avoid tax legally that does not violate tax regulations by taxpayers by trying to reduce the amount of tax by looking for regulatory weaknesses (loopholes). The formulation of the problem in this study is whether company size and leverage affect tax avoidance. This study aims to see the effect of firm size and leverage on tax avoidance.Quantitative research method, The object of this research is a manufacturing company listed on the Indonesian stock exchange during the 2017-2019 period, with a purposive sampling method. The number of observations in this study amounted to 144 observations. By using multiple regression analysis technique, it can be concluded that firm size has a positive effect on tax avoidance with a sig value of 0.000 <0.05 and a t-count value of 3.941. Leverage has a positive effect on Tax Avoidance with a sig value of 0.012 <0.05 and a t-count value of 2.577. Company Size and Leverage have an effect on Tax Avoidance with a sig value of 0.000 <0.05 and an F value of 11,377.
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Widia Yuliana; Ahmad Sumarlan; Hernadianto Hernadianto; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

  This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
PENGARUH DEBT TO EQUITY RATIO, GROWTH OPPORTUNITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022) Widya Aprilya; Hesti Setiorini; Hernadianto Hernadianto; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy on Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is quantitative, utilizing secondary data obtained from the companies' annual financial reports. The study population consisted of 30 companies, and using a purposive sampling technique, 11 companies were sampled over a five-year observation period, resulting in 55 observations. Data analysis was performed using panel data regression with the help of EViews 12, and the best model selected was the Fixed Effect Model (FEM). The results indicate that partially, Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy do not significantly influence Firm Value, with probability values ​​of 0.8090, 0.0762, and 0.6887, respectively, all greater than 0.05. However, the research model was simultaneously declared feasible with a Prob(F-statistic) value of 0.0000. The Adjusted R-Squared value of 0.675969 indicates that the Debt to Equity Ratio, Growth Opportunity, and Dividend Policy variables explain 67.59% of the variation in Firm Value, while the remaining 32.41% is explained by other variables outside the research model. The conclusion of this study indicates that Debt to Equity Ratio, Growth Opportunity, and Dividend Policy are not factors influencing Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Debt to Equity Ratio, Growth Opportunity, Dividend Policy, Firm Value, Food and Beverage Companies
PENGARUH FINANCIAL DISTRESS, AUDIT STENURE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Fuji Lestari; Hernadianto Hernadianto; Ahmad Sumarlan; Nensi Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of Financial Distress, Audit Tenure, and Independent Commissioners on the Integrity of Financial Reports with Audit Quality as a Moderating Variable in LQ 45 companies listed on the IDX (2020-2023). The population in this study consisted of 45 companies. The sampling technique selected based on certain criteria using purposive sampling was 25 samples. This research is a quantitative study with secondary data. The method used is a quantitative method processed with the SPSS 30 application. The techniques and data analysis used are descriptive statistics, classical assumption tests, multiple regression analysis and moderation regression analysis. The results of this study indicate that the financial distress variable affects the integrity of financial reports, audit tenure and independent commissioners do not affect the integrity of financial reports. Furthermore, audit quality moderation is unable to moderate the relationship between financial distress, audit tenure and independent commissioners on the integrity of financial reports. Keywords: Financial Distress, Audit Tenure, Independent Commissioner, Financial Report Integrity and Audit Quality
Co-Authors Ade Oktarina Adrian Tito Afri Erisman Agus Dwi Prayogi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Anes Rasela Angga Febriyanto Anwar Junaidi Asmarani, Indah Aziza, Nurna Budi Astuti Budi Astuti Chris Santi Oktavia Darmi, Anita Setiani Desma Purnama Sari Diah Khairiyah Dinal Eka Pertiwi Duffin Dwi Rianti, Elsa Dwi Sinta Efriyanti, Nadya Ekowati, Sri Erpan Eti Arini Ezi Surya pratama Febriansyah, Erwin Feny Junika Fraternesi Fraternesi Fraternesi Fraternesi Fraternesi, Fraternesi Fuji Lestari Govita Larasakti Ifka Saputra Indri Permata Sari Intan Faradilla Jandipa Loparis Kabiro, Novrizal Akbar Khairiyah, Diah Khairul Bahrun Khairul Bahrun Khairul Khairul Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sriwahyuni Muhamad Redho Herzianto Muhammad Abdullah Nadia Anisah fauziah Nensi Yuniarti Nensi Yuniarti. Zs Nour Ardiansyah Nour Ardiansyah Hernadi Ofti Horina Okta Amiko Naka Oktafiani, Putri Ratna Wili Ratnawili Rean Ifanto Pratama Rina Yuniarti, Rina Riva Andeka Sahputra, Ago Saputra , Windhi Tia Sepika, Selly Setiawati, Sindi Setiorini, Hesti Sri Ekowati Sumarlan, Ahmad Sunarni Sunarni Supawanhar, Supawanhar Thansi Thansi Tito, Adrian Ummul Khair Ummul Khair Ummul Khair Viranita Yolanda Widia Yuliana Widya Aprilya Yudi Partama Putra Yusmaniarti Zufiyardi Zufiyardi