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<![CDATA[KOMPETENSI MAHASISWA JURUSAN AKUNTANSI DAN KESIAPANNYA DALAM MENGHADAPI DUNIA KERJA ERA MASYARAKAT EKONOMI ASEAN (MEA ) ]]>
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Ekonomi Vol 22, No 3 (2017): November 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v22i3.278
<![CDATA[The objective of this research is to know accounting student’s competency andtheir readiness to enter working environment in ASEAN Economic Community (AEC) era. Accounting student’s competency measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences to accounting student’s readiness, while relationship and analysis competency have insignificant influences to accounting student’s readiness to enter working environment in AEC era.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG ]]>
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Ekonomi Vol 24, No 3 (2019): November 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v24i3.610
<![CDATA[The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have positive and significant effect towards firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects towards firm value. The results also show that institutional ownership could not moderated the effects of capital structure, profitability, and firm size towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.]]>
<![CDATA[Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership ]]>
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Akuntansi Vol 24, No 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i1.638
<![CDATA[The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.]]>
<![CDATA[DAMPAK MANAJEMEN LABA, ASIMETRI INFORMASI, DAN LEVERAGE TERHADAP BIAYA MODAL PERUSAHAAN ]]>
<![CDATA[Kalvari, Serafim Dina]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v11i2.616
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh earnings management, information asymmetry, dan leverage terhadap cost of capital. Sampel data yang digunakan dalam penelitian ini merupakan data sekunder dengan objek penelitian perusahaan Infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Pengumpulan data berasal dari laporan keuangan tahunan perusahaan, kemudian diolah menggunakan software Microsoft Excel 2019 dan SPSS versi 25. Earnings management diukur dengan menggunakan Discretionary Accruals dan Information asymmetry diukur dengan menggunakan pendekatan SPREAD tidak memiliki pengaruh terhadap cost of capital perusahaan. Leverage diukur menggunakan Debt to Equity Ratio memiliki pengaruh positif signifikan terhadap cost of capital perusahaan. Secara bersama-sama, earnings management, information asymmetry, dan leverage berpengaruh secara signifikan terhadap cost of capital perusahaan.]]>
<![CDATA[Peranan Tata Kelola Dalam Penentuan Kas Ditangan ]]>
<![CDATA[Wirianata, Henny]]>;
<![CDATA[Viriany]]>;
<![CDATA[Sari, Vinnetta Ratna]]>;
<![CDATA[Tanaya, Catherine Carissa]]>
<![CDATA[ Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v28i3.1694
<![CDATA[This study aims to obtain empirical evidence of the role of governance, namely the structure of the board and audit committee in determining cash holding. The data in the study were taken by purposive random sampling. Data obtained from manufacturing companies listed on the IDX for the 2017-2021 observation period. The data is then processed with E-views. Board size and board meetings have no significant influence. Independent board composition has a significant positive influence. Audit committee members has a significant negative influence. As a control variable, firm size and capital expenditure had no significant effect on cash on holding. Meanwhile, DAR as a control variable has a significant negative influence. Board size, independent board composition, board meetings, and audit committee members, as well as the control variables of firm size, DAR, and capital expenditure have a significant influence on the decision to determine the amount of cash holding.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI MODERASI ]]>
<![CDATA[Viriany, Viriany]]>;
<![CDATA[Wirianata, Henny]]>;
<![CDATA[Imanuel, Steven]]>;
<![CDATA[Salim, Monica]]>
<![CDATA[ Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 2 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jmieb.v8i2.31471
<![CDATA[Return saham merupakan salah satu indikator penting dalam menilai kinerja dan prospek perusahaan. Return saham juga menunjukkan para investor berapa keuntungan atau kerungian yang diperolehnya dalam menginvestasi saham. Untuk mendapatkan return saham yang maksimal, para investor harus mempertimbangkan faktor- faktor yang dapat mempengaruhi return saham. Penelitian ini dilakukan untuk mengumpulkan bukti empiris mengenai pengaruh profitabilitas serta struktur modal terhadap return saham dengan inflasi selaku variabel moderasi pada perusahaan-perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023 menurut klasifikasi Indonesia Stock Exchange Industrial Classification (IDX-IC). Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Total sampel yang didapatkan adalah 20 perusahaan sub industri makanan olahan dengan observasi 60 data sampel dari tahun 2021- 2023. Data panel dalam penelitian ini akan dianalisa menggunakan moderated regression analysis (MRA) dan software Eviews 12 SV. Hasil menampilkan bahwa profitabilitas serta struktur modal mempengaruhi return saham secara negatif dan signifikan. Inflasi bisa memperkuat pengaruh profitabilitas terhadap return saham namun tidak bisa memperkuat pengaruh struktur modal terhadap return saham. Perusahaan perlu mengevaluasi pengelolaan keuntungan perusahaan untuk dibagikan kepada investor atau sebagai modal operasi, memperhitungkan sumber pendanaan yang optimal yang akan menguntungkan perusahaan, serta melalukan persiapan dan menetapkan strategi yang tepat dalam menghadapi inflasi. Stock return is one of the most important indicators in valuating company’s performance and prospect. The amount of stock returns shows investors how much gain or loss that they received in investing. To get maximized stock return, investors need to consider many factors that can influence stock return. This research’s objective is to get empirical evidence in regards to the effect of profitability and capital structure on stock return with inflation as the moderating variable on companies in the foods and beverages industry that are listed in the Bursa Efek Indonesia period 2021- 2023 based on the classification provided by Indonesia Stock Exchange Industrial Classification (IDX-IC). Purposive sampling method is used to gather 20 sub-industry processed foods with a total of 60 observations across the year 2021- 2023. Analyses method used in this research is moderated regression analysis (MRA). Results showed that profitability and capital structure has negative and significant effect upon stock return. Inflation can moderate the effect of profitability upon stock return however it cannot moderate the effect of capital structure upon stock return. Companies need to evaluate the management of companies’ profit to be shared upon investors or to be reinvested back to the company, calculate the optimal ratio for company’s capital structure that will benefit the company most, and prepare strategies to face the unknowing inflation.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, ALOKASI PAJAK, DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA INDUSTRI PERKEBUNAN ]]>
<![CDATA[Oktaviani, Yolanda]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.494
<![CDATA[This research aims to analyze the influence of Capital Structure, Tax Allocation, and Company Size on the Earning Response Coefficient (ERC). The population used in this research is plantation sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period. The sample in this study was determined using a purposive sampling method and came from 22 plantation companies, so the total The sample amounted to 110 samples. Data processing was carried out using the multiple linear regression method with the help of SPSS software version 20. The results of the study showed that partially the Capital Structure variable had a negative and significant effect on the ERC, the Tax Allocation variable had a positive and significant effect on the ERC and the Company Size variable has a negative and significant effect on the ERC. The research results also show that Capital Structure, Tax Allocation, and Company Size simultaneously have a significant effect on the ERC]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Bayu Wirayanti, Fransiska]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v23i2.434
<![CDATA[The value of the company will be reflected through the company's shares. This study aims to test the profitability variables measured by return on assets (ROA), liquidity measured by current ratio (CR), company size measured by firm size (FS), and company growth measured by assets growth (AG) on the company's value. The sampling technique was purposive sampling. The data used are consumer non-cyclical companies listed on the IDX for the 2019-2023 period. Consumer non-cyclical companies are part of the manufacturing industry. Consumer non-cyclical companies are engaged in basic necessities, cigarettes and beauty. The data was processed using Eviews 12 and Microsoft Excel software. It is hoped that this research can provide considerations in decision making regarding variables that can increase company value. The conclusion of this study is that profitability has a significant positive effect on company value. Variable liquidity, company size and growth have no significant effect on company value.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PT. EPIC GAYA PRATAMA ]]>
<![CDATA[Alberto, Metio]]>;
<![CDATA[Rusi]]>;
<![CDATA[Wirianata, Henny]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 2 (2024): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v7i2.30419
<![CDATA[Business processes in a company will be easy to understand if the company has a Standard Operating Procedure (SOP) for every transaction procedure that occurs. MSME owners tend to rely on the owner's experience in running a business and do not document their business processes. They consider that SOPs are not yet a necessity because they consider the additional costs in creating and implementing SOPs. Since its founding and operation, PT. Epic Gaya Pratama carries out its business processes by relying on the owner's personal experience. PT. Epic Gaya Pratama does not yet have a written SOP for its business processes. In this community service activity, the team from Untar provided training and assistance in preparing SOPs for the Cash Receipt and Disbursement System at PT. Primary Style Epic. This SOP was chosen because cash is the most liquid asset and is the main asset that supports the company's operations, and its presence in the company can encourage cash abuse because cash is easy to change hands. In this activity, the Team will carry out direct and open observations. This method is carried out considering that this activities are carried out on the basis of agreement and approval from both parties. It is hoped that the SOP regarding the cycle of cash receipts and disbursements can be a guide for owners and employees in managing company cash/funds so that companies can minimize the risk of misuse of existing cash/funds ABSTRAK Proses bisnis di perusahaan akan mudah dipahami jika perusahaan telah memiliki Standar Operasional Prosedur (SOP) untuk setiap prosedur transaksi yang terjadi. Pemilik UMKM cenderung mengandalkan pengalaman pemilik dalam menjalankan usaha dan tidak mendokumentasikan proses bisnisnya. Mereka menganggap SOP belum menjadi suatu keharusan karena mempertimbangkan adanya tambahan biaya dalam membuat dan menerapkan SOP. Sejak didirikan dan beroperasi, PT. Epic Gaya Pratama melakukan proses bisnisnya dengan mengandalkan pengalaman pribadi pemilik. PT. Epic Gaya Pratama belum memiliki SOP secara tertulis untuk proses bisnisnya. Pada kegiatan PKM kali ini Tim PKM Untar memberikan pelatihan dan pendampingan dalam menyusun SOP untuk Sistem Penerimaan dan Pengeluaran Kas di PT. Epic Gaya Pratama. SOP ini dipilih karena kas merupakan aset perusahaan yang paling likuid dan menjadi aset utama yang menopang operasional perusahaan, dan keberadaannya di perusahaan dapat mendorong timbulnya penyalahgunaan kas karena kas mudah untuk dipindah tangankan. Dalam kegiatan PKM ini Tim PKM Untar akan melakukan observasi langsung dan terbuka. Cara ini dilakukan mengingat kegiatan PKM ini dilakukan atas dasar kesepakatan dan persetujuan dari dua belah pihak. SOP tentang siklus penerimaan dan pengeluaran kas diharapkan dapat menjadi panduan bagi pemilik dan karyawan dalam pengelolaan kas/dana perusahaan sehingga perusahaan dapat memperkecil risiko terjadinya penyalahgunaan kas/dana yang ada]]>
<![CDATA[Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan ]]>
<![CDATA[Imelda, Elsa]]>;
<![CDATA[Wirianata, Henny]]>;
<![CDATA[Suryani, Adelia]]>
<![CDATA[ EQUITY Vol 22 No 2 (2019): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v22i2.935
<![CDATA[Tujuan Penelitian ini adalah untuk menganalisis efek moderasi dari ketepatan waktu pengungkapan pada hubungan antara pengungkapan sukarela dan biaya utang. Penelitian ini menggunakan 267 sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2015-2017. Hasilnya menunjukkan bahwa pengungkapan sukarela mempunyai efek yang signifikan terhadap biaya utang, sementara ketepatan waktu pengungkapan tidak memiliki dampak signifikan terhadap biaya utang. Hal ini menunjukkan bahwa pengungkapan sukarela mungkin menurunkan risiko perusahaan yang dinilai oleh kreditor. Ketepatan waktu pengungkapan dapat digunakan sebagai variable moderasi dalam asosiasi antara pengungkapan sukarela dan biaya utang. Jika perusahaan mempublikasikan laporan tahunan secara tepat waktu sebelum waktu yang ditentukan oleh Otoritas Jasa Keuangan (OJK), maka dampak pengungkapan sukarela terhadap biaya utang cenderung lebih kuat.]]>
