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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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Journal : Global Financial Accounting Journal

 1 
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.
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