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All Journal Sosiohumaniora Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Perspektif Akuntansi Jurnal Paradigma Akuntansi Global Advances in Business Studies International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Serina Abdimas
Herni Kurniawati
Faculty Of Economics And Business, Tarumanagara University, Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia, Oktavia; Kristanto, Septian Bayu; Subagyo, Subagyo; Kurniawati, Herni
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kurniawati, Herni; Setiawan, Fanny Andriani; Kristanto, Septian Bayu
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.18 KB) | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
PENGARUH PEMBIAYAAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Kurniawati, Herni; Setiawan, Fanny Andriani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 5, No 2 (2021): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v5i2.11441

Abstract

Perusahaan yang didirikan bertujuan untuk memaksimalkan kekayaan investor dengan cara menambah nilai perusahaan, berdampak pada peningkatan harga saham, dan peningkatan jumlah deviden. Selain itu, nilai perusahaan yang tinggi juga memberikan kepercayaan pasar terhadap kinerja perusahaan saat ini dan yang akan datang, yang mempengaruhi investor untuk berinvestasi, dan kreditor memberikan pinjaman kepada perusahaan. Mewujudkan peningkatan nilai perusahaan dilakukan oleh beberapa tindakan manajemen yaitu keputusan pembiayaan yang tepat, kebijakan dividen, ukuran perusahaan, leverage, profitabilitas, dan lain-lain. Penelitian ini bertujuan untuk membuktikan secara empiris bagaimana keputusan pembiayaan perusahaan dengan utang / leverage dan utang. kematangan mempengaruhi nilai perusahaan manufaktur. Metode penelitan menggunakan regresi data panel sebanyak 248 data observasi perusahaan publik terdaftar di BEI. Sampelnya adalah perusahaan manufaktur, dengan laporan keuangan sebagai data sekunder laporan tahunan periode 2016-2019 sebagai data penelitian. Hasilnya adalah (1) Pembiayaan perusahaan menggunakan leverage tidak dapat meningkatkan nilai perusahaan; (2) Pembiayaan perusahaan yang menggunakan debt maturity tidak dapat meningkatkan nilai perusahaan manufaktur. The company that was founded aims to maximize investor wealth by adding value to the company, having an impact on increasing share prices and increasing the amount of dividends. In addition, high company value also provides market confidence in the company's current and future performance, which influences investors to invest, and creditors provide loans to the company. Realizing an increase in company value is carried out by several management actions, namely the right financing decision, dividend policy, company size, leverage, profitability, and others. This study aims to prove empirically how the corporate financing decisions with debt / leverage and debt. maturity affects the value of the manufacturing company. The research method uses panel data regression as much as 235 observation data of public companies listed on the IDX. The sample is manufacturing companies, with financial reports as secondary data for the 2016-2019 period as research data. The results are (1) corporate financing using leverage cannot increase firm value; (2) Financing companies that use debt maturity cannot increase the value of manufacturing companies.
The Influence of Women in the Board of Commissioners, CFO, and the Audit Committee on Earnings Quality Septian B. Kristanto, Fanny A. Setiawan, Herni Kurniawati,
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.691

Abstract

This research tries to prove whether in Indonesia the presence of women in companies is needed to hold positions of the Board of Commissioners, Chief Financial Officer (CFO) and the Audit Committee in order to generate quality profits to attract investors. This research is quantitative using panel data regression to test whether or not there is an effect of the presence of female gender on the positions of the Board of Commissioners, CFO, and the Audit Committee on earnings quality. The research sample is a manufacturing company in the 2013-2017 period using secondary data. The results of the research are (1) the presence of women holding positions in the Board of Commissioners causes a decline in the quality of earnings; (2) The presence of women in CFO can reduce the quality of earnings; and (3) The presence of women in the Audit Committee improves the quality of earnings.
PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Kurniawati, Herni; Rasyid, Rosmita; Setiawan, Fanny Andriani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 1 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i1.7497

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.
Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Jurnal Akuntansi

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Abstract

Testing The Information System Success Models Through Myob Accounting Software Septian Bayu Kristanto; Herni Kurniawati
Perspektif Akuntansi Vol 3 No 2 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.47 KB) | DOI: 10.24246/persi.v3i2.p167-177

Abstract

The purpose of this study wants to test the Information System Succes Model through Accounting Software. The test examines the effect of System Quality to Service Quality, the effect of System Quality to Work performance, and the effect of Service Quality to Work Performance. The object in this research is MYOB accounting software. The data gathered with questionnaires in 2 types, paper and online. From 500 questionnaires are distributed, 315 was returned. It consists of 194 respondents through online, and 116 respondents through the paper. The obtained data were analyzed using Structural Equation Modelling. The result of data analysis showed that the System Quality has a positive significant effect on the Service Quality, Service Quality has a positive significant effect on Work Performance, and System Quality have a positive significant effect on Work Performance. The overall result indicates that MYOB accounting software has good quality and related to user performance. Specifically, the user refers to the basic user, which is a university student.
PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Herni Kurniawati; Fanny Andriani Setiawan; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
Influence Of Women On BOC, CFO, & Audit Committee On Earnings Quality Fanny A. Setiawan; Herni Kurniawati; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.691

Abstract

This research tries to prove whether in Indonesia the presence of women in companies is needed to hold positions of the Board of Commissioners, Chief Financial Officer (CFO) and the Audit Committee in order to generate quality profits to attract investors. This research is quantitative using panel data regression to test whether or not there is an effect of the presence of female gender on the positions of the Board of Commissioners, CFO, and the Audit Committee on earnings quality. The research sample is a manufacturing company in the 2013-2017 period using secondary data. The results of the research are (1) the presence of women holding positions in the Board of Commissioners causes a decline in the quality of earnings; (2) The presence of women in CFO can reduce the quality of earnings; and (3) The presence of women in the Audit Committee improves the quality of earnings.
Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.824

Abstract

Co-Authors Andrikas, Yuliarni Artha, Fuad Dwi Darmayanti, Elmira Febri Elvira, Shannen Esther Dharmadi Santoso Fanny A. Setiawan Fanny Andriani Setiawan Gunawan, Rendy Gunawan Ivone, Margiota Fiona Jap, Yustina Peniyanti Kim Lie, Irene Lie, irene kim Musiega, Maniagi Nedi Hendri, Nedi Nurastuti, Preatmi Nurnainun Bangun Oktavia Oktavia Ratna Niandra Ratna Sari, Vinetta Rd. Heri Solehudin Rosmita Rasyid Rudy Gunawan Sari, Vinetta Ratna Septian Bayu Kristanto Septian Bayu Kristanto Septian Bayu Kristanto Septiana, Kurnia Setiawan, Fanny Andriani Sriwati , Sriwati Subagyo Subagyo Subagyo Subagyo Verawati , Verawati Verawati Verawati Widyanti, Maya Wijaya, Cahyadi