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All Journal Measurement : Jurnal Akuntansi Integritas: Jurnal Teologi Global Financial Accounting Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Conference on Community Engagement Project (Concept)
Hendi Hendi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Konsep Ketamakan Menurut Injil Lukas 12:13-21: Sebuah Analisis Perumpamaan Yesus Margareta Ruy; Hendi Hendi
Integritas: Jurnal Teologi Vol 4 No 1 (2022): Integritas: Jurnal Teologi
Publisher : Sekolah Tinggi Teologi Jaffray Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47628/ijt.v4i1.96

Abstract

The Concept of Greed According to the Gospel Luke 12:13-21: An Analysis of Jesus' Parables. This study aims to describe the meaning of greed from Jesus' Parable of the Rich Fool. This research is the result of the interpretation of the Scriptures using the Four Layers of Meaning in the Scriptures method to find meaning in parables and then integrate them with other biblical texts and the writings of the Church Fathers. Based on the analysis of the text of Luke 12:13-21, the writer finds that greed is a dangerous disease because it can damage human virtues for the sake of eternal life. Humans must live naturally in accordance with the purpose of God creating humans. Therefore, the greed that arises from within humans comes from the wealth of the world so that it makes humans look stupid by Allah and consequently humans are poor in front of Allah.
Makna Solitary Life dari Buku the Spiritual World of Isaac the Syrian Dame hati Gulo; Hendi Hendi
Integritas: Jurnal Teologi Vol 4 No 1 (2022): Integritas: Jurnal Teologi
Publisher : Sekolah Tinggi Teologi Jaffray Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47628/ijt.v4i1.97

Abstract

This article examines the important meaning of solitary life from the book The Spiritual World of Isaac the Syrian in human life, especially for Christians today. The author explains the benefits and goals of solitary life in human life, namely how one's relationship with God is intimate and personal. This research method is a literature study by analyzing books and collecting various other sources from journal articles related to the topic of this article. The author concludes that according to Isaac, solitary life helps each person to be close, enjoy, feel, and experience God personally. By living solitary the intimate experience with God deepens. In addition, solitary life can not only be done in certain places, but wherever and whenever and anyone can feel and enjoy God through hasychasm, prayer in the heart, God's love and purification of the soul so that they are getting closer to God every day.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sukarela Hendi Hendi; Feronica Feronica
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to analyze the effect of firm characteristics (firm size, leverage, ownership concentration, board independence, profitability, age firm, audit firm, industry type, growth opportunity) on voluntary disclosure of listed companies in the Indonesia Stock Exchange. This research used a samples from this study population using the 539 companies listed on the Indonesia Stock Exchange in the period 2011-2015 were selected using purposive sampling method. This study uses Eviews program with panel regression methods to analyze the data. The results of this study stated that the variable firm size, profitability, age firm, and audit firm has a significant positive effect on voluntary disclosure. While these studies show that the variable leverage, ownership concentration, board independent, industry type and the growth opportunity does not significantly influence voluntary disclosure
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi Hendi; Yulinar Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice.
Analisis Pengaruh Karakteristik Perusahaan Dan Penerapan Standar Akuntansi Psak No. 10 Terhadap Kualitas Laba Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Dewi Seriwati; Hendi Hendi
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research aims on analyzing the effects of firm characteristic and accounting standard PSAK No. 10. Firm characteristic which represent by firms size, profitability, growth, leverage, liquidity and institutional ownership towards earnings quality. The research populations were taking from the financial reports of companies listed in Indonesia Stock Exchange in the period 2010 until peroiod 2016. Using the purposive sampling method, the samples which meet the requirements for this research are 390 firms or 2.730 observations data.This research uses panel regression method to analyze the effect of independent varibles on dependent variable which measure by ratio. The observation data are thenn analyzed using eviews 7th version. The result indicates that firms size, profitability, firm growth, leverage, liquidity and PSAK No. 10 have a significant effect on earnings quality in Indonesia Stock Exchange. However, this research found that institutional ownership are insignificant to earnings quality in Indonesia Stock Exchange.
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi Hendi; Klesia Tamara
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to determine the influence of company characteristic and auditor characteristic on audit delay on company listed in Indonesia Stock Exchange (IDX). Variables used in this study are profitability, leverage, audit complexity, firm size, audit committee, industry classification, number of subsidiaries, date of company financial closing, audit firm size, auditor opinion, and auditor change. The population of this research is a company listed in Indonesia Stock Exchange between year 2011 to 2015. Total research sample is 415 companies which selected by purposive sampling method over 5 years observation period. Data used in this research is from the financial statement of each public company (www.idx.co.id). Data obtained from the particular statement will be tested with regression panel. Program used in this research test is by SPSS (Statistical Package for the Social Sciences) version 22 and Eviews 8. The result had indicate that are profitability, leverage, audit complexity, firm size, audit committee, number of subsidiaries, and auditor opinion have significant impact on audit delay. And industry classification, date of company financial closing, audit firm size, and auditor change have no significant impact on audit delay.
Pengaruh Koneksi Politik dan Transaksi Pihak Berelasi terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Ika Putri Wahyu Ningsih
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to find out the influence of political connections and transactions on related parties to earnings management in companies that have been listed on the Indonesia Stock Exchange. The theory states that managers can engage in self-enriching transactions at the detriment of the shareholders of the firm as to do an earnings management. In addition, politically connected companies are also suspected of using their connections to do an earnings management. In this study, the data used were obtained through the Indonesia Stock Exchange website starting in 2013 till 2017 with a population of 71 companies that had met the criteria and were selected using the purposive sampling method until the final total data sample used was 329 observational data. This study identifies the political connection variable does not have a significant effect on earnings management, however the abnormal liability related party transaction variable has a significant negative and abnormal sales of related party transaction variable has a significant positive effect on earnings management.
Faktor-Faktor Yang Memengaruhi Pelaporan Keuangan Melalui Internet Hendi Hendi; Shinta Puspitaloka
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan untuk menganalisis dampak dari faktor-faktor yang memengaruhi pelaporan keuangan melalui internet. Penelitian ini menjelaskan hubungan antara variabel independen berupa ukuran perusahaan, profitabilitas, umur perusahaan, reputasi auditor, dan jenis industri terhadap pelaporan keuangan melalui internet. Teknik pengumpulan data yang digunakan adalah dengan cara purposive sampling. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama 20102014. Sebanyak 343 perusahaan atau sebanyak 1.715 data observasi yang digunakan dalam penelitian ini. Penelitian ini menggunakan metode regresi panel untuk menganalisis pengaruh variabel independen terhadap variabel dependen.Teknik analisis yang digunakan adalah regresi panel dengan pemilihan model terbaik yaitu model efek random. Hasil penelitian menemukan bahwa variabel independen seperti ukuran perusahaan dan reputasi auditor memberikan pengaruh signifikan terhadap pelaporan keuangan melalui internet. Variabel profitabilitas, umur perusahaan, dan jenis industri memberikan pengaruh tidak signifikan terhadap pelaporan keuangan melalui internet.
The Influence of Auditors Gender and CFO Gender to Earnings Quality Hendi Hendi; M Imam Sarosdak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7455

Abstract

Influence of Gender Auditor and Gender CFO on Earnings quality. This research was conducted on companies listed on the IDX in 2017-2021. The selected sample results contain 1,388 observational data. The procedure for analyzing the information used is using linear regression analysis. The research results prove that Gender Auditor and Gender CFO have no significant effect on Earnings Quality.
BOARD GENDER DIVERSITY, INDEPENDENT COMMISSIONER DAN TAX AVOIDANCE DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL MEDIASI Jevfri Jevfri; Hendi Hendi; Sari Dewi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5732

Abstract

Penelitian ini membuktikan secara empiris bahwa board gender diversity dan independent commissioner mempengaruhi tingkat tax avoidance melalui sustainability performance sebagai mediasi. Populasi penelitian terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022 dan menerbitkan laporan keberlanjutan. Hasil penelitian menunjukkan bahwa board gender diversity tidak signifikan terhadap tax avoidance, namun signifikan terhadap sustainability performance. Sementara itu, independent commissioner signifikan terhadap tax avoidance, tetapi tidak signifikan terhadap sustainability performance. sustainability performance tidak signifikan terhadap tax avoidance, dan secara empiris tidak memediasi hubungan antara board gender diversity dan independent commissioner terhadap tax avoidance.
Co-Authors Dame hati Gulo Dewi Seriwati Feronica Feronica Ika Putri Wahyu Ningsih Jevfri Jevfri Kitty Kitty Klesia Tamara M Imam Sarosdak Margareta Ruy Sari Dewi Shella Shella Shinta Puspitaloka Yulinar Yulinar