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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 Jurnal Paradigma Akuntansi Indonesian Journal of Innovation Studies Jurnal Manajemen dan Bisnis Jurnal Abdi Mandala Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies International Journal of Application on Economics and Business Law and Economics JER
Henryanto Wijaya
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS YANG GO PUBLIC DI INDONESIA Fanny Magdalena; Wijaya, Henryanto; Vincent Winaldo; Karen Widjaja; Agus Wahyono
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.474

Abstract

The aim of this research is to analyze the influence of capital structure, firm size and managerial ownership with liquidity as a moderating variable on the Firm Value of consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX). The sample selection used the purposive sampling method and the population for this study was the 2020-2022 period using 96 data consisting of 32 consumer non-cylicals company samples. The research design used in this study is a descriptive research design. This descriptive research was conducted to understand the existence of one or more variables, by not comparing the variables themselves and looking for a relationship with other variables. In this study, the data processing used the Microsoft Excel 2010 program and the data analysis process used Eviews version 10. This study used a random sample selection technique, namely purposive sampling. This activity was carried out from March to July 2024.
FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE Anthony, Anthony; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33129

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of Profitability, Sales Growth, and Company Size on Firm Value with Capital Structure as an intervening variable in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample used in this study is secondary data which was selected using the purposive sampling method and obtained a sample of 51 companies. In this study, the application used is the SmartPLS 4.0.8.4 program. The results in this study indicate that profitability, sales growth, and company size have no significant effect on firm value, profitability, and sales growth have no significant effect on capital structure, company size, and capital structure have a significant effect on capital structure, capital structure unable to mediate the relationship between profitability, sales growth, and company size on firm value.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
The Effect of Tenure Audit, Kap and Audit Committee Reputation on Audit Quality Imamta, Zullivien; Wijaya, Henryanto
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50211

Abstract

The purpose of this study is to find out whether there is an influence of audit tenure variables, the reputation of KAP and the audit committee on audit quality (a study on transportation and logistics companies in 2021-2023 listed on the Indonesia Stock Exchange) This type of research is quantitative, using secondary data and the total population of 95 transportation and logistics companies during 2021-2023, The sampling technique in this study is purposive sampling using the criteria of transportation and logistics companies that are registered continuously during 2021-2023 and companies that have reported audit finances during 2021-2023, the number of samples in this study is 75 companies. The analysis data used by SPSS software version 26. The results in this study stated that the audit tenure variable had a positive and significant effect on audit quality, the KAP reputation variable had a positive and significant effect on audit quality, the audit committee had no effect on audit quality and the audit tenure variable, the reputation of KAP and the audit committee had a simultaneous effect on audit quality. The benefits in this study can be used as information for future researchers in the development of research in the field of audit quality.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
Co-Authors Adrianto, Reinard Agus Wahyono Anantha, Tegar Galang andi ramadhan, Syahrul Anthony Anthony Carunia Mulya Firdausy, Carunia Mulya Dra. Nurainun M.M.,Ak Bangun Eric, Eric Fanny Magdalena Goritman, Erryka Heni Pujiastuti Honggono, Jessica Louie Imamta, Zullivien Indra Widjaja Karen Widjaja Marshella, Marshella Michael Michael Mishael, Audi Mitzy, Sheryl Esfandian Mitzy Oktasya, Puput Sanjaya, Ivan Sari, Liana Pratama Sauliam Budianto Selvia Setiawan, Nathalie Arlim 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