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All Journal Aliansi : Jurnal Manajemen dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Akuntansi dan Auditing Management Research Studies Journal
Heni Pujiastuti
Perbanas Institute
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Properti dan Real Estate listing di Bursa Efek Indonesia) Heni Pujiastuti
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.4

Abstract

This study aims to examine the effect of good corporate governance, audit quality, and size company against earning management. Data used in this study is annual report and audited financial report from each company, published through website www.idx.co.id. The sample used in this study are property and real estate companies listed in Indonesian Stock Exchange (IDX) during 2013 up to 2015 resulted 96 observations. The Study shows that audit quality has the significant and negative impact toward earning management. While independent commissioner, institutional shares, managerial shares and size company haven’t significant effect toward earning management.
Analysis of E-Bupot System Implementation on Taxpayer Satisfaction heni pujiastuti; Sechan Bawazier
Management Research Studies Journal Vol. 2 No. 2 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.941 KB) | DOI: 10.56174/mrsj.v2i2.425

Abstract

This study aims to examine the application of the e-Bupot system in tax transactions carried out by taxpayers. This study uses measurements, one of which is the effectiveness of a system that is tailored to the needs of users in supporting a business process, including information presented in the right time, in the right format so that it is easy to understand and consistent with the specified format. Indicators of the effectiveness of technology-based information systems are data security indicators, time indicators related to the speed and accuracy of information, accuracy indicators related to the level of freedom from error in information output, reports or output variations indicators related to the completeness of information content and relevance indicators showing the benefits generated from the product or output information. The test in this study used 40 respondents obtained by purposive random sampling in a KPP Pratama. In the test using the F-Test and T-Test through the SPSS program. Based on the test results, it is obtained that taxpayers get satisfaction in implementing the e-Bupot system but financially it does not provide significant benefits.
Peran Literasi Keuangan dan Leverage Dalam Penentuan Kualitas UMKM dengan Anggaran sebagai Variabel Moderasi Heni Pujiastuti
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 1 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i1.519

Abstract

Penguasaan terhadap literasi keuangan bagi UMKM di Jakarta, hanya memberikan arahan terkait penyusunan laporan keuangan. Untuk penelitian ini UMKM diberikan pemahaman tentang pengelolaan keuangan terutama terkait dengan pinjaman atau leverage yang akan digunakan sebagai tambahan modal usaha. Tujuan penelitian ini selain peranan literasi keuangan, leverage terhadap kualitas UMKM juga menggunakan variabel moderasi yaitu anggaran. Penelitian ini menggunakan populasi UMKM binaan Yayasan Dharma Bhakti Astra dengan pembiayaan bersumber dari PT Astra Internasional Tbk, yaitu sebanyak 89 UMKM sedangkan sampelnya diperoleh secara purposive sampling di kawasan Jakarta Selatan sejumlah 46 UMKM. Perolehan data dilakukan melalui kuesioner yang penyebarannya melalui google form yang diproses menggunakan sistem pengolahan secara bertahap melalui SEM PLS 4.0. Hasil penelitian menggambarkan bahwa literasi keuangan berpengaruh positif terhadap kualitas UMKM, leverage berpengaruh negatif terhadap kualitas UMKM, sedangkan anggaran tidak berperan sebagai pemoderasi antara literasi keuangan dan kualitas UMKM, namun anggaran berperan dalam memoderasi hubungan antara leverage dan kualitas UMKM. Novelty dalam penelitian ini adalah penyediaan dana tunai sebagai motif berjaga dalam menghadapi kondisi ekonomi yang serba tidak pasti saat ini. Hal tersebut menjadi bagian dalam variabel literasi keuangan. Implikasi penelitian ini bagi UMKM agar mereka semakin paham terhadap literasi keuangan sehingga prediksi keuangan untuk kedepannya semakin mudah dengan harapan kemajuan UMKMpun tercapai.
The Influence of Good Corporate Governance on Company Value With Audit Quality as Moderating Variable Heni Pujiastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1291

Abstract

This study will analyze the influence of Good Corporate Governance in determining the value of the company through the Independent Commissioner and the Board of Directors. As a moderating variable, audit quality is used as measured by a dummy variable on the use of big four auditors. The sample used includes 31 companies in the food and beverage industry sub-sector and the miscellaneous goods industry sub-sector listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected by purposive random sampling. After the multiple linear regression test and hypothesis testing as well as the coefficient of determination test, the results show that the Independent Commissioner and the Board of Directors have no effect on firm value, because the value created does not provide a significant increase for stakeholders. The same thing also happened to audit quality with the result that there was no effect or weakening on the creation of Company Value because investors did not consider the name of the auditor as long as the audit report was published.
Co-Authors Sechan Bawazier