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Journal : Jurnal Ekonomi

KOMPETENSI MAHASISWA JURUSAN AKUNTANSI DAN KESIAPANNYA DALAM MENGHADAPI DUNIA KERJA ERA MASYARAKAT EKONOMI ASEAN (MEA ) Wirianata, Henny
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.278

Abstract

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.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG Wirianata, Henny
Jurnal Ekonomi Vol 24, No 3 (2019): November 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i3.610

Abstract

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.
Peranan Tata Kelola Dalam Penentuan Kas Ditangan Wirianata, Henny; Viriany; Sari, Vinnetta Ratna; Tanaya, Catherine Carissa
Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i3.1694

Abstract

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.