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All Journal Prosiding Seri Seminar Nasional Jurnal Ilmiah Multidisiplin Indonesia
Henny Wirianata
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Physics

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PROFITABILITAS, LEVERAGE, NET WORKING CAPITAL, DAN PENGARUHNYA TERHADAP CASH HOLDINGS Henny Wirianata; Viriany Viriany; Christy Angelia
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.125 KB) | DOI: 10.24912/pserina.v1i1.17543

Abstract

Since the Covid-19 pandemic, companies have been encouraged to have adequate amounts of cash in hand as an embodiment of precautionary motives. The company must have adequate cash in hand as a reserve fund in dealing with unexpected crises. This research was conducted to determine the effect of financial performance consisting of profitability, leverage, and net working capital on cash holdings. The data in the study is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the research period 2017-2019. The data was taken by purposive random sampling. The data in the study was processed using Eviews 10. Data analysis uses regression analysis of panel data. Profitability proxied with ROA has a positive but insignificant effect. Leverage proxied with DAR has a negative effect but has no significant effect on cash holdings. Net working capital can significantly lower the amount of cash on hand. Together the levels of profitability, leverage, and net working capital significantly affect the amount of cash on hand.
PENYUSUNAN LAPORAN KEUANGAN PADA PD XXX SESUAI SAK EMKM Henny Wirianata
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.01 KB) | DOI: 10.24912/pserina.v1i1.17681

Abstract

Community service activities carried out to PD XXX is the first carried out by the Untar Team. Based on the results of initial observations and discussions, PD XXX sees a need to get a correct understanding of the accounting cycle and the preparation of financial statements. Since it began operating, PD XXX has not been able to present complete information about the financial condition of the company. The Untar team provides training about how to prepare the correct financial statements in accordance to MSME Accounting Standards. With the training, PD XXX is expected to get more adequate knowledge about financial statements and can apply that knowledge in the process of preparing financial statements. The training was given 3 times, in October and November 2021. In training 1 and 2, PD XXX are given exposure about accounting cycles and financial statements for MSME. In training 3, the Untar Team explained the format of financial statements that are in accordance with the operational activities of PD XXX and the needs of PD XXX in the future.
Company Size as a Moderator of Factors Influencing Earnings Quality Henny Wirianata; Rusi Rusi; Metio Alberto
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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

Abstract

This study aims to obtain empirical evidence of the influence of profitability, profit growth, liquidity, leverage, Investment Opportunity Set, and firm size on earnings quality. This study also uses firm size as a moderating variable. The study population includes non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. The research data sample was taken using purposive random sampling. The data in the study were processed and analyzed using panel data regression analysis without moderation and with moderation using eviews. The results of the panel data regression analysis using the Fixed Effect Model (FEM) indicating that all independent variables simultaneously have a significant effect on earnings quality. Leverage, Investment Opportunity Set (IOS), and firm size indicate no significant effect on earnings quality. Moderation regression analysis shows that firm size moderates the effect of profitability and leverage on earnings quality, indicating that larger firms have better oversight and governance mechanisms in managing earnings and debt. Conversely, firm size does not moderate the effect of profit growth, liquidity, and Investment Opportunity Set (IOS) on earnings quality. This finding indicates that high earnings do not necessarily reflect quality earnings. Companies are advised to strengthen their internal control systems and increase the transparency of financial reporting to minimize earnings management practices. Investors are expected to focus not only on profit levels and profitability, but also consider the quality of earnings and the company's overall financial structure when making investment decisions.
Co-Authors Christy Angelia Metio Alberto Rusi Rusi Viriany Viriany