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All Journal Jurnal Bina Akuntansi Devotion: Journal of Research and Community Service Golden Ratio of Finance Management Akuntansi: Jurnal Riset Ilmu Akuntansi Golden Ratio of Taxation Studies
Henny Wirianata
Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad Liana Susanto; Yanti Yanti; Viriany Viriany; Henny Wirianata
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.80

Abstract

Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.
Commodity Price Returns and Energy Sector Stock Returns: Evidence from Indonesia Wiwin Eni Sulistiandari; Henny Wirianata
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2358

Abstract

Global commodity price fluctuations have become an important factor influencing the performance of the energy sector in capital markets. This study aims to examine the effects of world oil price returns, world gold price returns, and world coal price returns on energy sector stock returns on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study employs secondary daily data from 27 main board energy sector companies listed on the IDX, selected using a purposive sampling method. The data were analyzed using Ordinary Least Squares (OLS), while Vector Autoregression (VAR) and the Granger Causality Test were employed as complementary analytical methods. The results indicate that world oil price returns and world coal price returns have positive and significant effects on energy sector stock returns, whereas world gold price returns do not have a significant effect. These findings suggest that global energy commodities, particularly oil and coal, play a more influential role than gold in explaining energy sector stock returns in Indonesia. The study provides practical implications for investors by highlighting the importance of monitoring global commodity price movements in investment decision-making. In addition, it contributes empirical evidence to the growing literature on the relationship between commodity price returns and energy sector stock returns in emerging markets.
Financial Ratios as Predictors of Financial Distress Risk for Transportation, Logistics, and Infrastructure Companies on the Indonesia Stock Exchange for the 2022–2024 Period M. Rendy Al-Fath Andika Pulun; Henny Wirianata
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25743

Abstract

This study aimed to examine and analyze the effects of liquidity, leverage, and profitability on financial distress risk among companies in the transportation, logistics, and infrastructure sectors listed on the Indonesia Stock Exchange during the 2022–2024 period. The study used secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample was selected using a purposive sampling technique, resulting in a final sample of 105 observations from 63 companies over the three-year observation period. The data were analyzed using Statistical Package for the Social Sciences (SPSS) version 26 through multiple linear regression analysis. Financial distress risk was measured using the Modified Altman Z”-Score model, while liquidity was proxied by the Current Ratio (CR), leverage was proxied by the Debt-to-Equity Ratio (DER), and profitability was proxied by Return on Assets (ROA). The results indicate that liquidity had a positive and significant effect on financial distress risk, leverage had a negative and significant effect on financial distress risk, and profitability had a positive and significant effect on financial distress risk. These findings provide important implications that liquidity, leverage, and profitability ratios can serve as indicators for the early detection of financial distress risk among companies in the transportation, logistics, and infrastructure sectors. For companies, these results emphasize the importance of maintaining healthy working capital, managing debt structures effectively, and improving operational profitability to avoid financial distress conditions. For investors and creditors, these three financial ratios, together with the Modified Altman Z”-Score model, can be utilized as an early warning system to support investment and credit decision-making.
Financial Determinants of Corporate Income Tax Expense among Indonesian Cyclical Consumer Firms Nindyah W. P. Burhanudin; Henny Wirianata
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2391

Abstract

Taxes are one of the government’s primary sources of revenue and play an important role in financing public expenditures. Previous studies have reported inconsistent findings regarding the financial factors that affect corporate income tax expense. Based on Agency Theory and Trade-Off Theory, this study aims to examine the effects of financial determinants, namely profitability, leverage, capital intensity, and operating expenses, on corporate income tax expense in cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The cyclical consumer sector was selected because of its sensitivity to changes in economic conditions and consumer purchasing power. This study employs a quantitative approach using secondary data obtained from annual financial reports. Using purposive sampling, 38 companies were selected, resulting in 114 firm-year observations. The data were analyzed using panel data regression with EViews 13, and the Random Effect Model (REM) was selected as the appropriate estimation model. The results show that profitability and operating expenses have a positive and significant effect on corporate income tax expense. Meanwhile, leverage has a positive but insignificant effect, while capital intensity has a negative but insignificant effect on corporate income tax expense. These findings provide additional empirical evidence regarding the financial determinants of corporate income tax expense, particularly in Indonesia’s cyclical consumer sector. From a practical perspective, the findings may assist corporate management in evaluating profitability, operating expenses, and financing decisions in relation to their implications for corporate income tax expense.
Struktur Kepemilikan dan Nilai Perusahaan: Stabilitas Keuangan sebagai Mekanisme Mediasi pada Perusahaan Properti dan Real Estat di Indonesia Viriany Viriany; Henny Wirianata; Arifuddin Arifuddin; Asri Usman
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3253

Abstract

This study aims to analyze the effect of ownership structure on firm value with financial stability as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study is based on Agency Theory and Signaling Theory, which explain that corporate governance mechanisms can reduce agency conflicts, improve financial stability, and create positive investor perceptions of the company. The independent variables consist of institutional ownership, managerial ownership, and independent commissioners. Firm value is measured using Tobin’s Q, while financial stability is assessed using the Altman Z-score. Profitability, leverage, liquidity, and firm size are included as control variables. This research employs a quantitative causal design using panel data from 45 property and real estate companies over six years of observation. Data analysis is conducted using the Fixed Effect Model, while mediation testing is performed through the Sobel test. The results indicate that financial stability has a significant positive effect on firm value. Institutional ownership and independent commissioners have significant negative effects on firm value, whereas managerial ownership shows no significant effect. Financial stability does not mediate the relationship between institutional ownership and firm value but successfully mediates the effects of managerial ownership and independent commissioners on firm value. These findings highlight the important role of financial stability as an internal mechanism for enhancing firm value.
Paradigma dan Revolusi Ilmu dalam Perspektif Thomas S. Kuhn serta Relevansinya bagi Perkembangan Riset Akuntansi: Suatu Telaah Multiparadigma Viriany Viriany; Henny Wirianata; Hamid Habbe; Gagaring Pagalung
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3282

Abstract

This article aims to analyze the concepts of paradigm and scientific revolution from Thomas S. Kuhn’s perspective and to examine their relevance to the development of accounting research. The study employs a qualitative approach using literature review and conceptual synthesis of classical and contemporary works in philosophy of science and accounting. The findings indicate that accounting research has not developed in a linear manner; instead, it has shifted from normative approaches to positive approaches and later expanded toward interpretive, critical, interdisciplinary, and other alternative perspectives. These shifts suggest that changes in accounting research are not merely methodological variations, but also transformations in ontological, epistemological, and axiological assumptions regarding accounting reality, research objectives, and valid forms of knowledge. In this regard, Kuhn’s ideas remain relevant because they explain how dominant paradigms shape scientific practice, how anomalies generate crises, and how scientific communities are eventually driven to adopt new approaches. This article argues that contemporary accounting research requires a multiparadigm orientation in order to remain adaptive, reflective, and context-sensitive, including in the development of accounting scholarship in Indonesia.
Co-Authors Arifuddin Arifuddin Asri Usman Gagaring Pagalung Hamid Habbe Jeremy, Viriany Liana Susanto M. Rendy Al-Fath Andika Pulun Nindyah W. P. Burhanudin Wiwin Eni Sulistiandari Yanti Yanti