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All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business Journal of Business Inflation Management and Accounting

Rheny Afriana Hanif

Unknown Affiliation

Author-ID : 5905862

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Social Sciences Transportation Other

Published : 94 Documents Claim Missing Document

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PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Athena, Maria Eliza; Basri, Yesi Mutia; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.913

This research is a quantitative study that aims to determine the effect of profitability, capital structure, and company size on firm value in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample in this study, namely energy sector companies, was taken using purposive sampling technique so that 44 samples were obtained that met the criteria for 3 years. Data analysis was carried out using descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing with SPSS 30.0. The results showed that profitability, capital structure, and company size have an effect on firm value.

Pengaruh Kinerja Lingkungan, Kepemilikan Menajerial dan Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2023) Febriyanti, Anna; Indrawati, Novita; Hanif, Rheny Afriana
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 1 (2025): June 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.5771

Tujuan penelitin ini adalah untuk menguji dan menganalisis pengaruh kinerja lingkungan, kepemilikan manajerial, dan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan manufaktur di bursa efek indonesia tahun 2020-2023. Populasi dalam penelitian ini menggunakan 203 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI), dengan menggunakan teknik purposive sampling diperoleh jumlah sampel 27 perusahaan, sehingga data observasi sebanyak 108 data. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari data skunder yang berasal dari laporan tahunan perusahaan. Teknik pengumpulan data menggunakan dokumentasi. Analisis data dengan menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan kinerja lingkungan, dan modal intelektual berpengaruh positif terhadap kinerja keuangan. Sedangkan kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan. Kinerja lingkungan dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Sedangkan modal intelektual berpengaruh negative terhadap nilai perusahaan. Kinerja lingkungan, kepemilikan manajerial dan modal intelektual berpengaruh terhadap nilai perusahaan melalui kinerja keuangan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.5771

MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI: EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION Nasution, Dumex Bahari; Zirman, Zirman; Odiatma, Fajar; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.294-301

This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value

PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS: THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY Angelisa, Ellen; Zirman, Zirman; Odiatma, Fajar; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.103-116

This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earnings management on firm value but profitability can moderate the effect of tax planning on firm value, this is because if the company is able to generate high profits then managers will try to do a good job of tax planning

Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022 Dwi Laksita Nalurita; Desmiyawati; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.519

This research aims to examine the influence of business strategy, institutional ownership, managerial ownership, independent commissioners, and audit committees on company value. The population in this study are manufacturing sector companies listed on the Indonesian Stock Exchange for the 2020 – 2022 period. The sample selection technique uses a purposive sampling method. The sample selected in this research was 84 companies based on predetermined criteria. This research uses secondary data obtained from annual reports and financial reports. The analytical method used is multiple linear regression analysis using SPSS version 26. The research results show that the business strategy variable influences company value with a significance value of 0.033 < 0.05. The institutional ownership influences company value with a significance value of 0.031 < 0.05. Managerial ownership influences company value with a significance value of 0.015 < 0.05. Independent commissioners influence company value with a significance value of 0.000 < 0.05. The audit committee has no effect on company value with a significance value of 0.358 > 0.05.

Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Naftali Destira Natalia; Azwir Nasir; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.523

Company performance is a decision from all agreed factors, therefore to assess company performance by increasing the company's financial performance. The basis for decision making can be seen by measuring the company's financial performance. Company performance is a measure of how well a company uses its assets and other resource to generate income. The study aims to analyze the effect of business strategy and good corporate governance on company performance. The population in this study are Consumer Goods Industry Companies in 2020-2022. The sample in this study were 62 companies obtained through purposive sampling. The data analysis method used is multiple linear regression. The result of this research show that the Business Strategy, the Board of Commissioners, and the Board of Directors influences company performance.

Pengaruh Audit Delay, Pergantian Manajemen, Dan Financial Distress Terhadap Auditor Switching Pada Perusahaan Keuangan Yang Terdaftar Di BEI Panjaitan, Erika Eva Jayanti; Nasrizal, Nasrizal; Hanif, Rheny Afriana
Jurnal Neraca Peradaban Vol. 4 No. 3 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i3.479

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Audit Delay, Pergantian Manajemen, dan Financial Distress terhadap Auditor Switching. Populasi penelitian ini adalah Perusahaan Keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data menggunakan model analisis regresi logistik dengan bantuan perangkat lunak SPSS 25. Hasil penelitian menunjukkan bahwa audit delay dan pergantian manajemen berpengaruh terhadap auditor switching. Sedangkan financial distress tidak berpengaruh terhadap auditor switching. Hasil penelitian juga menunjukkan bahwa ukuran perusahaan dan opini audit tidak memiliki pengaruh terhadap auditor switching.

PENGARUH FRAUD HEXAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021) Ridwan, Izzah Aulia; Nasir, Azwir; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aimed to analyze the influence of the six elements in Hexagon Theoryto detect possible Financial Statement Fraud in consumer goods industry sectorcompanies listed on the Indonesia Stock Exchange (IDX). Fraudulent financialstatements is measured using the F-Score Model. The population of this study isthe consumer goods industry sector companies listed on the Indonesia StockExchange (IDX) 2017-2021. The type of data used are secondary data in the formof financial and annual reports of companies listed on the Stock Exchange. Thisstudy used purposive sampling and obtained 23 companies with 115 observations.The collected data is analized using logistic regression using SPSS (StatisticalProduct and Service Solutions) version 23. This study found that capability byproxy director experience significantly influence the financial statements fraud.As for stimulus by proxy return on assets, collusion by proxy state ownedentreprised, opportunity by proxy innefective monitoring, rationalization by proxychange of auditor, and ego by proxy dualism position do not have significantinfluent on financial statements fraud.Keywords : Fraud Hexagon Theory, F-Score model, Fraudulent FinancialStatement

PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Bank Umum Syariah di Indonesia Tahun 2020-2022) Istighfar, Luhur; Savitri, Enni; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study is to examine the Influence of Islamic Corporate Governance consisting of theSharia Supervisory Board, Independent Board of Commissioners, Audit Committee,Managerial Ownership and Intellectual Capital consisting of Value Added Capital Employed(VACE), Value Added Human Coefficient (VAHC), Value Added Structural Coefficient(VASC) on the Company's Financial Performance. In this study, the sample population was30 Islamic Commercial Banks. Sampling using Purposive Sampling. Data analysis used inthis study is using multiple regression analysis techniques with a statistical approachoperated through the SPSS program.Keywords: Islamic Corporate Governance, Sharia Supervisory Board, Independent Board ofCommissioners, Audit Committee, Managerial Ownership, Intellectual Capital, Value AddedCapital Employed (VACE), Value Added Human Coefficient (VAHC), Value Added StructuralCoefficient (VASC), Company Financial Performance.

Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar A Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin ' Annisa ' Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elwina Putri ' EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi ' Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Husna, Elsa Alamanda Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy ' Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan ' Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ratih Kumala Sari, Ratih Kumala Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Rita Anugerah Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Ulfa Afifah, Ulfa Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar

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