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All Journal Jurnal Ekonomi Jurnal Equity Jurnal Riset Akuntansi Aksioma Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS International Journal of Application on Economics and Business Equity Jurnal Serina Abdimas
Henny Wirianata, Henny
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership Wirianata, Henny
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.638

Abstract

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.
Determination of Capital Structure with the Influence of Financial Characteristics and Tax Aspects Wirianata, Henny; Viriany
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3256

Abstract

This study was conducted to obtain empirical evidence on the influence of financial characteristics and tax aspects on capital structure. Data samples were taken from the non-cyclical consumer sector listed on IDX in 2020 to 2023 with purposive random sampling. The results showed that firm size, profitability, and interest coverage ratio significantly negatively affect DER. Liquidity, non-debt tax shield, and tax rate significantly positively affect DER. Meanwhile, tangibility, asset growth, sales growth, and debt tax shield do not significantly affect DER. The results also showed that tangibility, firm size, and liquidity significantly negatively affect DAR. A non-debt tax shield and tax rate significantly positively affect DAR. Meanwhile, asset growth, sales growth, profitability, interest coverage ratio, and debt tax shield do not significantly affect DAR. All independent variables significantly affect capital structure proxied by DER and DAR.
The Effect Of Corporate Governance On Cash Holdings Wirianata, Henny
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2006

Abstract

This study was conducted to determine the influence of corporate governance in manufacturing companies in determining cash holdings accompanied by financial performance as a control variable. Corporate governance is measured from board structures proxied by board size, independent board compositions, and board meetings; the audit committee proxied by the number of members and meetings; and ownership structures are proxied with institutional and managerial ownership. The data in the study were taken by purposive random sampling. The data in the study was processed and analysed using panel data regression analysis using Eviews 10 for the 2017-2021 research period. The results showed that, partially, board size and the independent board compositions have a positive and significant influence. Meanwhile, board meetings, audit committee members, audit committee meetings, institutional ownership and managerial ownership did not significantly influence.
Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance Wirianata, Henny; Viriany; Tan Hauw-Sen
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2068

Abstract

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.
Co-Authors Alberto, Metio Annastasha Geraldine Aurelia, Ophilia Bayu Wirayanti, Fransiska Chang, Evelyn Victoria Cordelia Stella Chandra Elsa Imelda Haryono, Bella Reffanda Henny Wirianata, Viriany, Imanuel, Steven Jonathan, Michelle Leevia Kalvari, Serafim Dina klarisa, livia Lie, irene kim Lukiman, Livia Melawati, Natasha Metio Alberto Muhammad Yusron Maulana El-Yunusi Natalia, Clarisa Nesya Niandra, Ratna Oktapiani, Made Putri Adelia Patricia, Ivonne Patricia, Virginia Rusi Salim, Monica Sari, Vinnetta Ratna Sriwati Suryani, Adelia Sylvia T, Theodore Benedict Alvin Tan Hauw-Sen Tanaya, Catherine Carissa Tandri, Beatrice Tannessia Thewatt, Candise Viriany widjaja, karen Yolanda Oktaviani