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PENGARUH FIRM SIZE, PROFITABILITY, DAN CEO DUALITY TERHADAP RISK DISCLOSURE Via Novianty, Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of firm size, profitability, and CEO duality of risk disclosure in listed banking companies in Indonesian Stock Exchange period 2016-2018. This research sample used 27 banking companies in Indonesian Stock Exchange during the period 2016-2018. This research uses the number of disclosure items in IFRS 7 in the index disclosed in each company’s annual report and also use multiple regression analysis. The results of this analysis indicate that firm size positively affect risk disclosure, while profitability and CEO duality have no impact on risk disclosure.

PENGARUH PENYULUHAN TERHADAP PENGETAHUAN SISTEM PENDIDIKAN TINGGI SISWA SMAN 8 KOTA TANGERANG, BANTEN Herlin Tundjung Setijaningsih; Elda Selvira Dermawan; Richard Mikhael Ludony
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Students when choosing a school in high school need to continue their studies in college. Generally, they are still confused about choosing a study program and college. The purpose of this community service is to increase students' knowledge about the higher education system. Students' knowledge of the higher education system is very decisive in choosing study programs and universities, when high school students continue their studies. The method of implementing this activity is in the form of counselling. The activity partners were 95 11th grade students of SMAN 8 Tangerang City, Banten. Extension using zoom. Extension activities are carried out in the odd semester of 2021/2022. Data processing using SPSS software version 24. The results of community service activities show that there is a significant difference in students' knowledge about the higher education system before and after counselling. This proves that there is an effect of counselling on the knowledge of the higher education system of students.

ANALISA VALUASI PERUSAHAAN PERDAGANGAN ELEKTRONIK (E-COMMERCE) PT BUKALAPAK.COM TBK. Ade Irawan; Herlin Tundjung Setijaningsih
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 6 No. 2 (2022): 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.v6i2.18426

Pandemi Covid-19 yang melanda dunia sejak tahun 2020 juga berdampak terhadap Indonesia, yang mengalami pertumbuhan ekonomi negatif (kontraksi) pada tahun tersebut. Namun demikian, ekonomi internet masih bertumbuh 18% pada tahun 2020, dan bertumbuh lagi sebesar 49% pada tahun 2021. Bukalapak bahkan mencatat sejarah pada tahun 2021 sebagai perusahaan startup teknologi (e-commerce) unicorn pertama yang melakukan IPO di Bursa Efek Indonesia, meraih dana terbesar melalui IPO, dan menarik investor dalam jumlah terbanyak. Namun demikian kesuksesan Bukalapak pada saat IPO, tidak diikuti dengan kinerja harga saham setelah IPO, yang terus mengalami penurunan. Untuk itu, penelitian ini bertujuan untuk melakukan penilaian atas valuasi dari saham Bukalapak pada saat IPO. Metode yang dilakukan adalah dengan metode penilaian relatif atau pasar dengan membandingkan rasio EV/TPV dengan indikator yang setara yaitu Adj. EV/Adj. GMV terhadap beberapa perusahaan pembanding yang sejenis. Perusahaan pembanding tersebut dipilih dari beberapa perusahaan sejenis di luar negeri, mengingat di Indonesia belum ada perusahaan sejenis yang melakukan IPO di Bursa Efek Indonesia. Hasilnya adalah valuasi dari saham Bukalapak saat IPO secara relatif lebih murah dibandingkan rata-rata valuasi perusahaan pembanding. The Covid-19 pandemic that has hit the world since 2020 also has an impact on Indonesia, which experienced negative economic growth (contraction) in that year. However, the internet economy was still growing by 18% in 2020, and again by 49% in 2021. Bukalapak even made history in 2021 as the first unicorn technology (e-commerce) startup company to conduct an IPO on the Indonesia Stock Exchange, winning largest funds through IPOs, and attracted the largest number of investors. However, Bukalapak's success at the time of the IPO was not followed by the performance of the stock price after the IPO, which continued to decline. For this reason, this study aims to evaluate the valuation of Bukalapak's shares at the time of the IPO. The method used is the relative or market valuation method by comparing the EV/TPV ratio with an equivalent indicator, namely Adj. EV/Adj. GMV against several similar comparable companies. The comparable companies were chosen from several similar companies abroad, considering that in Indonesia there has been no similar company that has conducted an IPO on the Indonesia Stock Exchange. The result is that the valuation of Bukalapak's shares at the IPO is relatively cheaper than the average valuation of the comparable companies.

Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Verena Clarisa Ayu Prameswari; Herlin Tundjung Setijaningsih
Cakrawala Repositori IMWI Vol. 7 No. 1 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i1.588

Tujuan dari penelitian ini adalah untuk menganalisis apakah penghindaran pajak dan kinerja keuangan berpengaruh terhadap nilai perusahaan, serta menganalisis apakah Good Corporate Governance dapat menjadi variabel moderasi dalam hubungan penghindaran pajak dan kinerja keuangan terhadap nilai perusahaan pada perusahaan sub-retail yang terdaftar di Bursa Efek Indonesia. BEI. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Teknik analisis data dalam penelitian ini menggunakan teknik uji statistik deskriptif, estimasi model data panel, pemilihan estimasi model data panel yaitu uji kemungkinan (uji chow), uji Lagrange multiplier, uji Hausman. Uji asumsi klasik yang terdiri dari uji heteroskedastisitas dan uji multikolinearitas. Selanjutnya uji regresi linier dan yang terakhir adalah uji hipotesis yang terdiri dari uji f, uji t dan uji koefisien determinasi (R2) untuk menganalisis data. Berdasarkan hasil pengujian yang dilakukan menunjukkan bahwa Penghindaran Pajak berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Kinerja Keuangan berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Good Corporate Governance mampu (memperkuat/melemahkan) hubungan tersebut. antara Penghindaran Pajak terhadap Nilai Perusahaan dan Good Corporate Governance mampu (memperkuat/melemahkan) hubungan antara Kinerja Keuangan terhadap Nilai Perusahaan.

MENGGALI POTENSI SISWA UNTUK MENENTUKAN PILIHAN PROGRAM STUDI DI PERGURUAN TINGGI Handoyo, Sarwo Edy; Setijaningsih, Herlin Tundjung; Masman, Ronnie Resdianto; Puspitowati, Ida
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 3 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v3i3.492

The success of college graduates in a career is determined by the accuracy in choosing studies in college. Determination of study programs in college will be made by high school graduates when continuing their studies in college. Third grade high school students need to have adequate knowledge and information about the higher education system and their potential through brain color test before deciding to choose a college and study program. The PKM activity was carried out to equip 3rd grade students of SMAN 78 West Jakarta in the 2015/2016 academic year as partners. From the PKM activities carried out, partners are more interested in operational knowledge and information about universities, faculties, departments, study programs, accreditation, campus activities, tuition fees, scholarships, and graduate careers. The brain color of students is quite evenly distributed between students with type A (yellow), B (green), C (blue), and D (orange). Without classifying students based on their majors or gender, it turns out that the highest mind color is for type A (yellow) and the lowest is type D (orange), although the difference is not too large. However, there is a difference in the most types of mind color between science and social studies students. For science students, more are type A (yellow), while social studies students are type B (green). Male students' mind color is more type C (blue), while female students are type A (yellow).

DAMPAK PELATIHAN TERHADAP PENGETAHUAN MASYARAKAT MENGENAI PERAN DAN PENDIRIAN KOPERASI SYARIAH Handoyo, Sarwo Edy; Setijaningsih, Herlin Tundjung
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 3 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v3i3.493

Generally, economic inequality is found in rural areas. However, it can also occur in urban areas, such as in RW 08, Cibodas Village, Cibodas Subdistrict, Tangerang City, Banten. They generally experience difficulties in accessing the existing financial system. The requirements of financing institutions such as banks are difficult to fulfill because of their lack of skills and capital. Their lack of skills is due to their low level of education. As a result of low education, it is difficult to get a decent job and difficult to get financing from banks. The solution offered for some people like this is to be given training to find out the role of cooperatives including sharia cooperatives and the procedures for their establishment. This is because cooperatives are basically from, by and for members. The cooperatives referred to here can be savings and loan cooperatives, service cooperatives, trade and production cooperatives. By knowing the role and procedures for its establishment, it is hoped that difficulties in obtaining access to financing for the benefit of family and community economic development will find a way out. This training has proven to be able to increase community knowledge about the role of cooperatives and the procedures for their establishment

Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Verena Clarisa Ayu Prameswari; Herlin Tundjung Setijaningsih
Cakrawala Repositori IMWI Vol. 7 No. 1 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i1.588

Tujuan dari penelitian ini adalah untuk menganalisis apakah penghindaran pajak dan kinerja keuangan berpengaruh terhadap nilai perusahaan, serta menganalisis apakah Good Corporate Governance dapat menjadi variabel moderasi dalam hubungan penghindaran pajak dan kinerja keuangan terhadap nilai perusahaan pada perusahaan sub-retail yang terdaftar di Bursa Efek Indonesia. BEI. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Teknik analisis data dalam penelitian ini menggunakan teknik uji statistik deskriptif, estimasi model data panel, pemilihan estimasi model data panel yaitu uji kemungkinan (uji chow), uji Lagrange multiplier, uji Hausman. Uji asumsi klasik yang terdiri dari uji heteroskedastisitas dan uji multikolinearitas. Selanjutnya uji regresi linier dan yang terakhir adalah uji hipotesis yang terdiri dari uji f, uji t dan uji koefisien determinasi (R2) untuk menganalisis data. Berdasarkan hasil pengujian yang dilakukan menunjukkan bahwa Penghindaran Pajak berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Kinerja Keuangan berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Good Corporate Governance mampu (memperkuat/melemahkan) hubungan tersebut. antara Penghindaran Pajak terhadap Nilai Perusahaan dan Good Corporate Governance mampu (memperkuat/melemahkan) hubungan antara Kinerja Keuangan terhadap Nilai Perusahaan.

The Impact of ESG on Firm Value: Empirical Study on Indonesia and Singapore Companies Meini, Zumratul; Setijaningsih, Herlin Tundjung
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9183

Environmental, Social, and Governance (ESG) is a concept focusing on the sustainability of development, investment, and business activities based on three criteria: environment, social, and governance. The increasing demand for attention to ESG in sustainability issues raises the question of whether companies that have concerns about the environment, social, and governance can increase the value of their firms. The aim of this study is to obtain empirical evidence of how ESG performance influences firm value, especially in Indonesia and Singapore. This study builds on previous research by analyzing each ESG pillar and considering behavioral differences between industries and countries to provide more comprehensive empirical evidence. This study’s population is companies listed on the Indonesia and Singapore Stock Exchanges from 2015 to 2022. The sample obtained in this study used the purposive sampling method which produced 82 company samples. Hypothesis testing was carried out by implementing multiple regression analysis showing that ESG performance can increase the firm's value. Furthermore, the impact of ESG performance on firm value does not differ between industries. Still, it differs between countries where the influence of ESG performance on firm value is higher in Indonesia compared to Singapore. Keywords: ESG, Industry, Firm Value

IMPLICATIONS OF PSAK 72 IMPLEMENTATION AT PT KLM AN AGRICULTURAL TECHNOLOGY-BASED START-UP Gunawan, Nadya; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.683-691

Revenue plays a primary role in measuring a company’s financial performance, thus it needs to be accurately measured in accordance with revenue recognition principles to reflect the actual income of the company. The implication of revenue recognition that is not in accordance with the contract can result in inaccuracies in the income statement. Misassessment of revenue, whether overestimated or underestimated, holds the potential to disrupt the reliability of financial information and negatively impact decision-making. This research focuses on assessing the implementation of PSAK 72 at PT KLM, an agricultural start-up that embraces agricultural technology (agritech). Qualitative descriptive method is used to depict the data gathered through interviews and observation using PSAK 72 framework as a guideline. The research reveals that revenue recognition at PT KLM aligns with the PSAK 72 guideline, even though PT KLM faced some challenges in its implementation. These findings demonstrate the company's commitment to compliance with relevant accounting standards and accurate revenue recognition. This has positive implications for the quality of financial information generated by the company.

THE INFLUENCE OF PRESSURE, PROCRASTINATION AND ABILITY ON AUDITOR ACADEMIC CHEATING DURING INTERNAL TRAINING FAUD BEHAVIOUR Tavis, Sean Ivander; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.871-890

This thesis addresses a significant research gap by investigating the influence of pressure, procrastination, and ability on academic cheating among auditors during internal training, specifically in online settings. Previous literature lacks comprehensive studies in this context, making this research essential for understanding cheating behaviors in the auditing profession. The study's practical relevance lies in informing organizations providing internal training to auditors, enabling the development of more effective programs and ethical guidelines. Addressing academic cheating is crucial for upholding auditors' integrity, maintaining trust within the industry, and improving educational methods. This research contributes to the academic literature on ethics, training, and professional development while providing insights for policymakers and professional bodies to establish guidelines against cheating. Through rigorous methodology including validity, reliability, normality, multicollinearity, and autocorrelation tests, the study confirms that pressure, procrastination, and ability significantly influence auditor academic cheating. The multiple linear regression analysis reveals that all three variables have positive effects on cheating behavior. The findings, supported by a strong R-squared value of 0.712, indicate that 68.5% of auditor academic cheating is explained by pressure, procrastination, and ability. The research results show that that pressure, procrastination have all demonstrated a positive influence on auditor academic cheating behavior perceived ability does not significantly influence on auditor academic cheating behaviour but still has positive correlation. So this research emphasizes the importance of addressing these factors in training programs to encourage ethical behavior and professionalism in the audit profession.

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