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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Action Research Literate (ARL) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Cerdika: Jurnal Ilmiah Indonesia Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business Equity Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI EARNING MANAGEMENT DENGAN GROWTH SEBAGAI VARIABEL KONTROL Adithian, Kevin Andrew; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29890

Abstract

This research is conducted to analyze whether the size of a company and the leverage have positive impacts on earning management. As a comparison, this research also scrutinizes whether good corporate governance can give negative impacts on earning management. The sampling provided for this research utilise a purposive sampling, microsoft Excel 2019 and Eviews 12 student version to process the data. The research conducted to 48 manufacturing companies for the period 2017 until 2020 depicts that the size of a company and the leverage don't produce a positive impact on earning management, and that good corporate governance doesn't result in a negative impact. instead, it gives a positive influence. growth as control variable produce a positive impact on earning management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Salim, Felisia; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31210

Abstract

This study aims to determine and analyze the effect of liquidity, capital structure, and business risk on the company's financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample used in this research is 70 companies, which is the result of selection using purposive sampling method to obtain valid data. The data processing technique uses multiple regression analysis assisted by a computer-based program, namely Eviews (Economic Views) version 12. Based on the results of the F test the results of this study indicate that liquidity, capital structure, and business risk simultaneously (simultaneously) have a significant effect on company's financial performance. Based on the t-test (partial) the results show that liquidity and business risk have no positive and significant effect on the company's financial performance. Meanwhile, only the capital structure has a positive and significant effect on the company's financial performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Ambarwati , Ajeng; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31426

Abstract

The purpose of this research is to analyze the effects of profitability, liquidity, and dividend policy on firm value in consumer goods companies that listed at the Indonesian Stock Exchange during 2018-2021. This research was conducted using a purposive sampling method with a total sample of 19 companies. This research was conducted using secondary data obtained from the financial statements contained on the website www.idx.com. The data processing technique uses multiple linear regression analysis and processed by Eviews 12.0 program. The results of this reseach indicate that profitability, liquidity, and dividend policy simultaneously have a significant effect on firm value. Partially, profitability has a significant and positive effect on firm value, but liquidity and dividend policy have no significant effect on firm value. Implication of this study is the company should pay attention to the ratios that affect firm value, so that will provide a positive signal for investor.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR Anggaraeni, Adelia Sekar Sri; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32370

Abstract

This study aims to prove the effect of leverage, firm size, and sales growth on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Sampling method used in this research is the purposive sampling method by finding 67 samples of manufacturing companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results found from this study indicate that leverage and sales growth have a significant and positive influence on financial performance. However, firm size have a positive non-significant effect on financial performance.
FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI Lee, Jason; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.32483

Abstract

The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI Wijaya, Michael; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34741

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on the firm value of infrastructure companies listed on the Indonesia Stock Exchange (IDX). The sample methodology utilized in this study was purposive sampling. The sample was 19 infrastructure companies in the study period from 2020 to 2022, resulting in a total of 57 data processed. The data were processed using SPSS 25 software. The result showed that profitability and firm size positively affect firm value. On the other hand, leverage negatively affects firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Dewi, Yuvati Karuna; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35354

Abstract

This research aims to explain the effect of Institusional Ownership, audit committee, leverage and information asymmetry on conservatism accounting at industrial sector companies listed in Indonesia Stock Exchange during the period of 2019-2021. There were 75 samples of consumer cyclicals companies that have been previously selected using purposive sampling method with total of 225 data for three years. The hypothesis were tested by using multiple regression to analyze the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 26 and Microsoft Excel 2019. Results shows that institusional ownership, leverage, and information asymmetry has a poritive and significant effect on conservatism accounting, while the audit committe had no significant ieffect on the practice of income smoothing.
Peran Capital Intensity dalam Memoderasi Pengaruh Intellectual Capital terhadap Profitabilitas Perusahaan Teknologi di Bursa Efek Indonesia Arian Dwi Putri; Herlin Tundjung Setijaningsih
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11428

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap profitabilitas serta menguji peran capital intensity sebagai variabel moderasi pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan teknologi yang terdaftar di BEI selama periode 2022–2024. Sampel penelitian dipilih menggunakan metode purposive sampling dan data yang diperoleh sebanyak 36 data dari 12 perusahaan. Intellectual capital diukur menggunakan metode Value Added Intellectual Coefficient (VAIC™), profitabilitas diproksikan dengan Return on Assets (ROA), sedangkan capital intensity diukur melalui rasio aset tetap terhadap total aset. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap profitabilitas. Selain itu, capital intensity terbukti tidak mampu memoderasi hubungan antara intellectual capital dan profitabilitas.
Pengaruh Kinerja Lingkungan (Proper) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Mediasi pada Perusahaan Terdaftar di Bursa Efek Indonesia 2021 – 2025 Asisi Putri Yuvela Habeahan; Herlin Tundjung Setijaningsih
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 6 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i6.3646

Abstract

Penelitian ini bertujuan menganalisis pengaruh kinerja lingkungan (PROPER) terhadap nilai perusahaan (Tobin's Q) dengan kinerja keuangan (ROA) sebagai variabel mediasi, serta ukuran perusahaan dan leverage sebagai variabel kontrol pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2025. Menggunakan desain penelitian deskriptif-kuantitatif dengan data panel seimbang dari 32 perusahaan peserta PROPER (160 observasi), penelitian ini menerapkan Fixed Effect Model (FEM) dengan cluster-robust standard errors dan prosedur mediasi Baron dan Kenny (1986) yang dikonfirmasi oleh uji Sobel. Hasil penelitian menunjukkan: (1) kinerja lingkungan (PROPER) tidak teruji secara empiris berpengaruh signifikan terhadap kinerja keuangan (ROA), meskipun arah koefisien positif (B = 0,0104; p = 0,590); (2) kinerja keuangan (ROA) teruji berpengaruh positif dan signifikan terhadap nilai perusahaan (Tobin's Q) (B = 1,2019; p < 0,01); (3) kinerja lingkungan tidak teruji berpengaruh positif terhadap nilai perusahaan (B = -0,0314; p = 0,570); dan (4) ROA tidak teruji memediasi hubungan PROPER–Tobin's Q (Z Sobel = 0,540; p = 0,589). Temuan ini mengindikasikan bahwa mekanisme transmisi kinerja lingkungan terhadap nilai pasar di Indonesia masih memerlukan waktu yang lebih panjang dan tingkat literasi ESG investor yang lebih matang. Variabel leverage (DER) terbukti berpengaruh negatif signifikan terhadap ROA dan positif signifikan terhadap Tobin's Q, konsisten dengan efek tax shield dan signaling theory.
Meningkatkan Kredibilitas Perusahaan Melalui Asurans Keberlanjutan: Analisis Kualitas Pelaporan ESG di Indonesia (2023 – 2025) Andarini Handriarti; Herlin Tundjung Setijaningsih
Action Research Literate Vol. 10 No. 7 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i7.3113

Abstract

Pelaporan Environmental, Social, and Governance (ESG) semakin menjadi instrumen penting dalam membangun kredibilitas perusahaan, khususnya di tengah meningkatnya tuntutan investor, regulator, dan pemangku kepentingan terhadap transparansi keberlanjutan. Di Indonesia, kewajiban pelaporan keberlanjutan telah diperkuat melalui POJK No. 51/POJK.03/2017 bagi lembaga jasa keuangan, emiten, dan perusahaan publik. Namun, meningkatnya jumlah laporan keberlanjutan belum selalu diikuti oleh kualitas pengungkapan yang memadai, terutama terkait materialitas, keterukuran indikator, konsistensi data, dan keterlibatan pihak independen dalam proses asurans. Penelitian ini bertujuan untuk menganalisis peran asurans keberlanjutan dalam meningkatkan kredibilitas perusahaan melalui kualitas pelaporan ESG di Indonesia periode 2023-2025. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka dan analisis isi terhadap regulasi, pedoman pelaporan, serta perkembangan praktik pelaporan keberlanjutan di pasar modal Indonesia. Hasil kajian menunjukkan bahwa asurans keberlanjutan berperan penting dalam memperkuat keandalan informasi ESG, mengurangi risiko greenwashing, meningkatkan kepercayaan investor, serta mendorong perusahaan menyusun laporan yang lebih akuntabel. Meskipun demikian, praktik asurans keberlanjutan di Indonesia masih menghadapi tantangan berupa standar yang belum sepenuhnya seragam, keterbatasan kesiapan data internal, dan belum meratanya pemahaman perusahaan terhadap konsep materialitas ESG. Penelitian ini merekomendasikan penguatan standar asurans, integrasi data ESG dalam sistem manajemen perusahaan, serta peningkatan kapasitas auditor dan penyedia jasa asurans keberlanjutan.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Ambarwati , Ajeng Anastassia, Cindy Andarini Handriarti Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Arian Dwi Putri Aristie, Evelyn Asisi Putri Yuvela Habeahan Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kevin Kevin Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Muhammad Kurniawan Al Bashir Tamar Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Rufi'i Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Zumratul Meini