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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Akuntansi Krida Wacana Jurnal ULTIMA Accounting Jurnal Akuntansi Jurnal Bina Manajemen Jurnal Bina Akuntansi Journal of Economics and Business UBS Jurnal Paradigma Akuntansi Indonesian Journal of Innovation Studies Jurnal Manajemen dan Bisnis Jurnal Abdi Mandala Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat International Journal of Application on Economics and Business Law and Economics JER Jurnal Serina Abdimas
Henryanto Wijaya
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MEDIASI PROFITABILITY PADA PERUSAHAAN SEKTOR PROPERTI Goritman, Erryka; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The goal of this study is to empirically examine the effect of firm’s capital structure, managerial ownership, and firm size on the firm value through profitability mediation in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study are 153 companies selected using purposive sampling method. Data processing techniques using SEM-PLS method helped by SmartPLS 4.0.8.4. The results showed that firm value and profitability were positively but not significantly influenced by capital structure, while managerial ownership and firm size had a negative but not significant effect on firm value and profitability. Firm value is negatively and not significantly affected by profitability, and profitability does not succeed in mediating the effect of capital structure, managerial ownership, and firm size on firm value. The implication of this study is the need to consider external factors in determining firm value.
FACTORS AFFECTING CASH HOLDING ON PROPERTY AND REAL ESTATE COMPANIES Tanujaya, Martin; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.409-418

Abstract

The purpose of this research is to obtain empirical evidence regarding the influence of financial distress, inflation, institutional ownership, leverage, and firm size on cash holding in property & real estate companies listed on the Indonesia Stock Exchange in 2020 to 2022 period. The sample in this research is 87 samples. with a period of 3 years which has been selected using purposive sampling, certain criteria, and data outlier. This research was proceeded using Microsoft Excel 2019 and Eviews 12 software. The results of this research show that financial distress, institutional ownership, and firm size have a positive effect on cash holding. However, the results found for the variables consist of inflation and leverage have no effects on cash holding.
INVESTIGATING HOW PERCEIVED BENEFIT, EASE OF USE, AND RISK AFFECT FINTECH USAGE ADOPTION Wijaya, Henryanto; Firdausy, Carunia Mulya; Widjaja, Indra
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.480-494

Abstract

This research aims to investigate the impact of perceived benefits, perceived ease of use, and perceived risks on Fintech usage adoption among Fintech users in Indonesia. This study employs a quantitative analysis method using primary data collected through questionnaires. The sample size was obtained through non-probability sampling, consisting of 246 Fintech service users. The data analysis method used partial least squares-structural modeling (PLS-SEM) with Smart PLS 4.0 application. The research findings indicate that perceived benefits and perceived ease of use have a positive and significant impact on Fintech usage adoption among Fintech users. On the other hand, perceived risk shows a positive but non-significant impact on the Fintech user adoption. Therefore, perceived benefits and perceived ease of use are crucial and must be considered in supporting Fintech usage adoption among Fintech users.
Determinasi Penyebab Ketidakberhasilan dalam Pencapaian Opini WTP: Analisis pada Pemerintah Daerah di Indonesia Anantha, Tegar Galang; Wijaya, Henryanto
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.78261

Abstract

This study aims to identify the determinants contributing to the inability of local governments in Indonesia to attain an Unqualified Opinion (WTP) on their Local Government Financial Reports (LKPD) for the fiscal years 2020–2022. Employing a descriptive quantitative approach, the research investigates the underlying factors responsible for this failure by analyzing 143 Audit Reports (LHP) of LKPD that received opinions other than WTP from 81 local government entities. The findings reveal that the failure of local governments to achieve a WTP opinion during the 2020–2022 period was primarily driven by three key factors: (1) Non-compliance with Government Accounting Standards (SAP) in financial reporting, particularly in accounts related to fixed assets, current assets, capital expenditures, operating expenses, short-term liabilities, revenue, and unexpected expenditures. (2) Deficiencies in the Internal Control System (SPI), including inadequate accounting and reporting controls, as well as suboptimal budget management systems. (3) Violations of regulatory requirements, often involving administrative irregularities, potential financial losses, and insufficient oversight mechanisms. Keywords: Deficiencies in ICS, Violations of Regulatory Requirements, Audit Opinion, Misstatements, Recurring Issues ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi determinasi yang menyebabkan kegagalan pemerintah daerah di Indonesia dalam memperoleh opini Wajar Tanpa Pengecualian (WTP) pada Laporan Keuangan Pemerintah Daerah (LKPD) periode tahun anggaran 2020-2022. Pendekatan kuantitatif deskriptif digunakan untuk menyelidiki lebih mendalam faktor-faktor penyebab kegagalan pada 143 Laporan Hasil Pemeriksaan (LHP) LKPD yang mendapatkan opini selain WTP pada 81 entitas pemerintah daerah. Hasil analisis menunjukkan bahwa kegagalan pemerintah daerah dalam mencapai opini WTP selama tahun anggaran 2020–2022 dipengaruhi oleh tiga faktor utama: (1) Penyajian laporan keuangan yang tidak sesuai dengan SAP, terutama pada kelompok akun aset tetap, aset lancar, belanja modal, beban operasi, kewajiban jangka pendek, pendapatan, dan belanja tak terduga. (2) Kelemahan dalam SPI, meliputi sistem pengendalian akuntansi dan pelaporan, serta sistem pengendalian anggaran yang tidak optimal. (3) Ketidakpatuhan terhadap regulasi, yang seringkali mencakup penyimpangan administrasi, potensi kerugian, serta kekurangan dalam pengawasan. Kata Kunci: Kelemahan SPI, Ketidakpatuhan, Opini Audit, Salah Saji, Temuan Berulang ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi determinasi yang menyebabkan kegagalan pemerintah daerah di Indonesia dalam memperoleh opini Wajar Tanpa Pengecualian (WTP) pada Laporan Keuangan Pemerintah Daerah (LKPD) periode tahun anggaran 2020-2022.  Pendekatan kuantitatif deskriptif digunakan untuk menyelidiki lebih mendalam faktor-faktor penyebab kegagalan pada 143 Laporan Hasil Pemeriksaan (LHP) LKPD yang mendapatkan opini selain WTP pada 81 entitas pemerintah daerah. Hasil analisis menunjukkan bahwa kegagalan pemerintah daerah dalam mencapai opini WTP selama tahun anggaran 2020–2022 dipengaruhi oleh tiga faktor utama: (1) Penyajian laporan keuangan yang tidak sesuai dengan SAP, terutama pada kelompok akun aset tetap, aset lancar, belanja modal, beban operasi, kewajiban jangka pendek, pendapatan, dan belanja tak terduga. (2) Kelemahan dalam SPI, meliputi sistem pengendalian akuntansi dan pelaporan, serta sistem pengendalian anggaran yang tidak optimal. (3) Ketidakpatuhan terhadap regulasi, yang seringkali mencakup penyimpangan administrasi, potensi kerugian, serta kekurangan dalam pengawasan. Kata Kunci: Kelemahan SPI, Ketidakpatuhan, Opini Audit, Salah Saji, Temuan Berulang
Pengaruh Intellectual Capital Dan Board Gender Diversity Terhadap Financial Performance: Studi Empiris Pada Sektor Kesehatan Di Indonesia Sari, Liana Pratama; Wijaya, Henryanto
JURNAL MANAJEMEN DAN BISNIS Vol 4 No 1 (2025): Edisi Mei 2025 - Agustus 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v4i1.1920

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital dan Board Gender Diversity terhadap financial performance, dengan fokus pada capital employed efficiency, human capital efficiency, structural capital efficiency dan Board Gender Diversity. Kebaruan – Kebaruan penelitian ini terletak pada Intellectual Capital dan Board Gender Diversity menggunakan indeks blau, yang belum banyak diteliti secara simultan dalam konteks sektor kesehatan Indonesia pasca-pandemi. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan sektor kesehatan. Teknik analisis yang digunakan adalah regresi linear berganda menggunakan perangkat lunak SPSS versi 26. Temuan – Hasil penelitian menunjukkan bahwa Capital Employed Efficiency (CEE) dan Structural Capital Efficiency (SCE) berpengaruh positif dan signifikan terhadap financial performance, sedangkan Human Capital Efficiency (HCE) dan Board Gender Diversity (BGD) tidak berpengaruh signifikan terhadap financial performance. Keterbatasan dan Implikasi – Penelitian ini terbatas pada sektor kesehatan dengan periode tiga tahun, sehingga hasilnya belum dapat digeneralisasi ke sektor lain. Implikasi dari penelitian ini perusahaan dapat memfokuskan strategi peningkatan kinerja keuangan pada efisiensi pemanfaatan modal dan struktur organisasi, serta mengevaluasi kembali pengelolaan sumber daya manusia dan kebijakan keberagaman gender agar dapat berkontribusi optimal terhadap profitabilitas.”
Analysis of the Quality of Sustainability and Governance Disclosure in SR Reports: A Study of 51 Indonesian Public Companies Based on POJK 51 Nurdialy, Mela; Wijaya, Henryanto
Law and Economics Vol. 19 No. 2 (2025): June: Law and Economics
Publisher : Institute for Law and Economics Studies

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Abstract

Sustainability reports (SR) are an important tool for demonstrating corporate transparency and accountability on environmental, social, and governance (ESG) issues. This study evaluates the quality of sustainability disclosure in four key dimensions: sustainability strategy, sustainability governance, sustainability performance, and independent verification. The evaluation was conducted on 51 Indonesian public companies from the energy, raw materials, manufacturing, and financial sectors, using over 40 indicators developed from the provisions of POJK 51 of 2017. The analysis results show that the energy sector consistently achieved the highest scores across all dimensions, reflecting high regulatory and social pressures. Conversely, the financial and industrial sectors lagged behind, particularly in the strategy and verification dimensions, indicating weak integration of sustainability principles into corporate governance. The governance dimension revealed symbolic disclosures that have not yet addressed substantive aspects such as ESG risk management and competency development. Meanwhile, only 31% of companies included independent assurance statements. This finding underscores the need to strengthen the integration of sustainability into governance systems and improve the quality and credibility of reports. The analysis is supported by legitimacy theory, accountability theory, stakeholder theory, and recent empirical literature.
Financial Performance Indicators Drive Firm Value in State-Owned Companies Tahawa, Taufik Hidayat B; Wijaya, Henryanto
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1487

Abstract

General Background: Sovereign Wealth Funds (SWFs) play a crucial role in national economic stability and asset optimization. Specific Background: In Indonesia, Danantara's Investment Management Agency (BPI) operates as the state's SWF, yet empirical studies on financial performance metrics influencing firm value within this context remain scarce. Knowledge Gap: Limited research addresses how profitability, efficiency, and liquidity metrics affect firm valuation in state-managed investment institutions. Aims: This study investigates the impact of Return on Investment (ROI), Net Profit Margin (NPM), and Current Ratio (CR) on firm value in BPI from 2015 to 2024. Results: Using panel data regression via EViews, findings reveal that ROI and CR significantly enhance firm value (t=2.12, p=0.0372; t=4.49, p=0.000), while NPM shows no significant effect (t=0.71, p=0.4773). The model explains 20.38% of firm value variability (R²=0.2038). Novelty: The study highlights that investment efficiency and liquidity—rather than profitability alone—are more critical in state-owned contexts. Implications: These results inform strategic financial management and policy in SWFs, emphasizing the prioritization of ROI and liquidity in enhancing firm valuation. Highlights: Highlights the dominant role of ROI and liquidity in firm valuation. Reveals NPM's limited influence on market-based assessments. Informs SWF strategy through empirical financial analysis. Keywords: Investment Management Agency, Sovereign Wealth Fund, Return on Investment, Net Profit Margin, Current Ratio
Analisis Aparat Pengawasan Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Se- Indonesia andi ramadhan, Syahrul; Wijaya, Henryanto
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.494

Abstract

This study aims to test and analyze the role of government internal supervisory apparatus (APIP) on the quality of financial reports of regency and city local government throughout Indonesia, especially the effect of APIP capability, SPIP maturity and the follow-up on audit recommendations on the quality of local government financial reports (LKPD). This research was conducted at regency and city local governments throughout Indonesia, using data from 2018-2021. The data analysis method used Partial Least Square (PLS) with the help of WarpPLS software. The results of this study indicate that partially APIP capability, SPIP Maturity and the follow-up on audit recommendations have a positive effect on the quality of regency and city local government financial reports and simultaneously APIP capability, SPIP Maturity and the follow-up on audit recommendations also have a positive effect on the quality of local government financial reports.
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Adrianto, Reinard; Bangun, Nurainun; Wijaya, Henryanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
THE FACTORS EFFECTING FIRM VALUE EVIDENCE FROM INDONESIA Supriliana, Ni Gusti Ayu Komang Tri; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1350-1355

Abstract

This study aims to measure the simultaneous and partial impact of Earnings Quality, Tangible Assets, and Leverage on Firm Value in real estate and property companies based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This study employs secondary data, with a sample of 26 companies selected using the purposive sampling method. The results show that Earnings Quality has an insignificant impact on Firm Value, Meanwhile, Tangible Assets and Leverage have a positive but insignificant impact on Firm Value. So, it can be concluded that tangible asset and leverage are accepted and earnings quality is rejected.
Co-Authors ., Yola Adrianto, Reinard Agus Wahyono Anantha, Tegar Galang andi ramadhan, Syahrul Andy Andy Anthony Anthony Aurelia, Ophilia Carunia Mulya Firdausy, Carunia Mulya Clessia Caroline Reonaldi Dra. Nurainun M.M.,Ak Bangun Eric, Eric Fabian, Christopher Fanny Magdalena Febrianty, Levina Felicia Gunawan Ferly, Wiliam Goritman, Erryka Hadi Cahyadi Halim, Danastia Vefiani Heni Pujiastuti Huanency, Amelia Indra Widjaja Jessica Jessica Wijaya Karen Widjaja Kho, Christian Mardiana, Annisa Margaretha, Jennifer Marshella, Marshella Mayerson, Evan Michael Michael Micheal Michella, Aurellia Michellin, Ivana Mishael, Audi Mitzy, Sheryl Esfandian Mitzy Morgan, Christopher Elihu Billy Rennath, Monica Sharon Salim, Susanto Sari, Liana Pratama Sauliam Budianto Selvia Selvia Putri Patricia Setiawan, Nathalie Arlim Sheila Elita Nanang Sila, Emmanuel Constantinus Supriliana, Ni Gusti Ayu Komang Tri Tahawa, Taufik Hidayat B Tanujaya, Martin Tiaras, Irvan Tommy Setiawan Ruslim, Tommy Setiawan uta, Louis Vincent Winaldo Wahyono, Agus Wardani, Huwaida Kesuma