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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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TAX AVOIDANCE IN NON-CYCLICAL CONSUMER COMPANIES REGISTERED ON THE IDX DURING 2020 - 2022 Oktapiani, Made Putri Adelia; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3674-3686

Abstract

This research aims to obtain empirical evidence regarding the influence of company size, leverage and profitability on tax avoidance in non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2020-2022. The total sample for this research was 48 non-cyclical companies selected using a purposive sampling method. This research uses the classic assumption test before testing the hypothesis and the multiple linear regression method. Random Effect Model is a panel data regression method that is suitable for this research. The dependent variable in this research is tax avoidance where the results obtained are that company size has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance. The higher the company's leverage and profitability, the higher the tax avoidance it incurs. Apart from that, this research also shows that simultaneously the independent variables, namely company size, leverage and profitability, have an effect on tax avoidance in non-cyclical consumer companies listed on the IDX during the 2020 - 2022 period.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE Lukiman, Livia; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3371-3383

Abstract

Companies engage in CSR and GCG activities because they believe it will improve their financial performance. Income uncertainty as an impact of pandemic makes it interesting to examine how company will operate throughout 2019-2021. This study uses data on financial dan sustainability reports from five sectors of manufacturing companies. The proportion of institutional ownership and independent commissioners, as well as the audit quality, are used to calculate GCG. The disclosed activities in SR are measured for CSR. The modified Jones model is used to measure earnings management. ROA, EPS, and Tobin's Q are used to measure financial performance. PLS method and WarpPLS v.8.0 was used to examine the hypotheses in this study. The study’s findings demonstrate that GCG significantly affect financial performance and earnings management. CSR has a substantial effect on financial performance while having no effect on earnings management. Earnings management have no significant effect on financial performance. Meanwhile, earnings management is considered unable to mediate the effect of GCG and CSR on financial performance.
PENGARUH STRUKTUR ASET DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Viriany, Viriany; Wirianata, Henny; Tandri, Beatrice Tannessia; Niandra, Ratna
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 1 (2025): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v9i1.33588

Abstract

Di tengah lanskap bisnis yang dinamis, asumsi going concern menjadi pertimbangan bagi perusahaan dalam mempertahankan stabilitas finansial jangka Panjang. Beberapa perusahaan cenderung memakai sumber dana dari eksternal (misalnya saham atau hutang) karena sumber terhadap modal bisa lebih luas dan jangka waktunya untuk memperoleh pendanaan juga lebih singkat. Namun bagaimana perusahaan mengelola pendanaan eksternal antara hutang dan saham, sering kali dipengaruhi oleh serangkaian faktor krusial, seperti struktur aset, likuiditas, risiko bisnis, dan kebijakan dividen dapat memengaruhi regulasi hutang dalam perusahaan. Penelitian ini menganalisis struktur aset dan likuiditas, dengan mempertimbangkan peran moderasi profitabilitas, secara signifikan mempengaruhi kebijakan hutang perusahaan manufaktur di Indonesia. Metode yang dipakai yaitu purposive sampling pada perusahaan manufaktur barang konsumsi yang tercatat di BEI selama 2021-2023. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan perangkat lunak Eviews 12 SV. Hasil analisis menerangkan bahwa struktur aset mempengaruhi kebijakan hutang secara negatif signifikan. Disamping itu, ditemukan bahwa likuiditas tidak mempengaruhi kebijakan hutang secara signifikan. Pada penelitian ini, profitabilitas terbukti mampu memperkuat hubungan antara variabel struktur aset terhadap kebijakan hutang, namun tidak mampu memperkuat hubungan antara variable likuiditas pada kebijakan hutang. Pengelolaan yang baik terhadap struktur aset dan likuiditas dapat meningkatkan efektivitas kebijakan hutang, sehingga dapat mengurangi risiko kebangkrutan dan meningkatkan kinerja finansial. Manajemen yang bijaksana dalam merancang kebijakan hutang sangat penting untuk meningkatkan kinerja perusahaan dan meminimalkan risiko di masa depan.   Amidst the dynamic business landscape, the going concern assumption is a consideration for companies in maintaining long-term financial stability. Some companies tend to utilize external funding sources (such as equity or debt) because the capital sources can be broader and the timeframe for obtaining funding is also shorter. However, how companies manage external funding between debt and equity is often influenced by a series of crucial factors, such as asset structure, liquidity, business risk, and dividend policy, which can affect debt regulation within a company. This research analyzes whether asset structure and liquidity, considering the moderating role of profitability, significantly influence the debt policy of manufacturing companies in Indonesia. The method used is purposive sampling on consumer goods manufacturing companies listed on the IDX during 2021-2023. Data analysis was conducted using Moderated Regression Analysis (MRA) with Eviews 12 SV software. The analysis results indicate that asset structure negatively and significantly affects debt policy. In addition, it was found that liquidity does not significantly affect debt policy. In this study, profitability was proven to strengthen the relationship between the asset structure variable and debt policy, but it was not able to strengthen the relationship between the liquidity variable and debt policy. Good management of asset structure and liquidity can enhance the effectiveness of debt policy, thereby reducing the risk of bankruptcy and improving financial performance. Wise management in designing debt policy is very important for improving company performance and minimizing future risks.
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.
DETERMINANTS OF FIRM VALUE WITH FIRM SIZE AS MODERATING VARIABLE Tanaya, Catherine Carissa; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.875-886

Abstract

The fundamental purpose of a business is to enhance investor wealth, which is closely related to increasing market value. Especially in the consumer non-cyclical sector, companies try to maintain stability through the provision of essential goods that tend to be resistant to economic changes. This study intents to examine how profitability (ROE) and leverage (DER) impact a company's valuation (PBV), using the moderating role of company size. This research focused on companies in consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was chosen to use 33 companies, resulting in 132 samples in this study. The data were analysed using panel data regression and moderation regression analysis, with EViews 12 employed as the data processing tool. The proceeds demonstrate that both profitability and leverage exert a positive and substantial affect the business value. Additionally, enterprise scale does not moderate the connection between profitability and firms worth. However, it weakens the positive relation of leverage and company value. Hence, this suggests that company size may weaken the impression of leverage on the enterprise value, suggesting a signal to investors.
LEVERAGE DYNAMICS: THE ROLE OF PROFITABILITY AND FIRM SIZE IN SHAPING FIRM VALUE Chang, Evelyn Victoria; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1084-1098

Abstract

This study examines the influence of leverage on firm value with profitability and firm size acting as influencing variables in non-cyclical sector companies listed on the Indonesia’s Capital Market between 2020 - 2023. This study uses 188 observation data from 47 companies selected through the purposive sampling. Tobin’s Q is utilized to calculate firm value, while leverage is evaluated using the ratio of debt to total assets. The Return on Assets (ROA) ratio measures profitability, whereas the natural logarithm of total assets is employed to assess firm size. Multivariate linear regression analysis in the first model without moderation shows that leverage and profitability have a considerable favorable impact on firm value. In contrast, firm size has a considerable adverse impact. In the second model, profitability was tested as a influencing variable in the link between leverage and firm value, but no significant moderating effect was found. The same thing is also found in the third model, where firm size as a moderating variable does not have a meaningful impact on the leverage-firm value connection. The study’s result demonstrates that although leverage, profitability, and company size impact firm value directly, profitability and firm size as moderating variables are not strong enough to affect the dynamics between leverage and firm value. Therefore, it is recommended that company management focus more on optimizing financial structure and operational efficiency without relying too much on company size growth to increase firm value.
FACTORS AFFECTING CASH HOLDING MODERATED BY FIRM SIZE IN NON-CYCLICALS SECTOR COMPANIES Aurelia, Ophilia; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1135-1145

Abstract

Cash holding is an important aspect in order to ensure the financial stability of a company. An excessive or insufficient amount of cash holding can lead to financial problems and disrupt the stability of a company. Therefore, it is essential for a company to maintain its level of cash holding in an optimal level. This research seeks to explore the influence of profitability, liquidity, net working capital, capital expenditure, also firm size on cash holding considering the moderating role of firm size in consumer non-cyclicals firms registered on Indonesia Stock Exchange (IDX) from 2021-2023 period. Secondary financial data is employed and chosen through purposive sampling method. Data were processed using Microsoft Excel 2021 and tested using Eviews version 12. The outcomes determined that profitability, liquidity, as well as firm size positively impacts cash holding. Meanwhile, it is discovered that a inverse relationship exists among net working capital and cash holding, and capital expenditure does not impact cash reserves of a company. The moderation test analysis in this study imply that size of a firm is qualified in moderating the impact of profitability and net working capital in determining cash reserves. Conversely, size of a firm does not have the capacity in moderating the influence of liquidity and capital expenditure in determing cash holding.
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.
PELATIHAN LAPORAN KEUANGAN PERUSAHAAN JASA DI SMA SANTO KRISTOFORUS 1 Wirianata, Henny; Sari, Vinnetta Ratna; Patricia, Virginia; Lie, Irene Kim; Widjaja, Karen
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 3 (2023): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v6i3.26530

Abstract

Today's young generation needs to have financial literacy from an early age, one of which is about preparingfinancial reports. Understanding the preparation of financial reports can help awaken the entrepreneurial spirit inhigh school students. SMA Santo Kristoforus 1 has provided accounting lessons but is limited to grade 12 studentsonly. Based on an agreement with partners, UNTAR Community Service (CS) Team will provide accounting training,especially on how to prepare financial statements for service companies at SMA Santo Kristoforus 1. The trainingwill be conducted of line in 2 sessions with a duration of 2 hours from 14.45-16.45. The first session was held onFriday, 8 September 2023 and the second session was held on Wednesday, 13 September 2023. The trainingparticipants were students of SMA Santo Kristoforus I grades 10 to 12. The training was given in the form ofpresentation of material, practice questions, and quizzes so that participants can understand deeply about thematerial presented. Based on the results of the questionnaire, it can be concluded that the training activities havegone well and the participants were very enthusiastic about taking part in the training held by the UNTAR CS Team.The results of the questionnaire showed that there was an increase in the understanding of the training participantsas seen from the average answer score of 3.91 out of 5 before participating in the training and after participating inthe training it became 4.25 out of 5. The ef ect of this significant increase occurred shows the success of the UNTARCS Team in carrying out training. It is hoped that this training will increase the attractiveness of Santo Kristoforus IHigh School students to study accounting more deeply and be interested in continuing to higher education in theaccounting study program. ABSTRAK: Generasi muda saat ini perlu memiliki literasi keuangan sejak dini, salah satunya adalah tentang penyusunan laporankeuangan. Dengan memahami penyusunan laporan keuangan dapat membantu membangkitkan jiwa kewirausahaanpada siswa/i SMA. SMA Santo Kristoforus 1 telah memberikan pelajaran akuntansi tetapi terbatas pada siswa/ikelas 12 saja. Berdasarkan kesepakatan dengan pihak mitra, Tim PKM UNTAR akan memberikan pelatihanakuntansi khususnya tentang cara penyusunan laporan keuangan perusahaan jasa di SMA Santo Kristoforus 1.Pelatihan dilakukan secara tatap muka sebanyak 2 pertemuan dengan durasi 2 jam dari pukul 14.45-16.45.Pertemuan pertama dilakukan pada hari Jumat, 8 September 2023 dan pertemuan kedua dilakukan pada hari Rabu,13 September 2023. Peserta pelatihan adalah siswa/i SMA Santo Kristoforus I kelas 10 sampai 12. Pelatihandiberikan dalam bentuk pemaparan materi, latihan soal, dan kuis agar peserta dapat memahami materi yangdisampaikan. Berdasarkan hasil kuesioner dapat disimpulkan bahwa kegiatan pelatihan telah berjalan dengan baikdan peserta pun sangat antusias mengikuti pelatihan yang diadakan oleh Tim PKM UNTAR. Hasil dari kuesionermenunjukan bahwa adanya peningkatan pemahaman dari peserta pelatihan yang dilihat dari dari rata-rata nilaijawaban sebesar 3,91 dari 5 sebelum mengikuti pelatihan dan setelah mengikuti pelatihan menjadi 4,25 dari 5.Pengaruh peningkatan yang cukup signifikan terjadi menunjukkan keberhasilan Tim PKM UNTAR dalammenjalankan pelatihan. Dengan pelatihan ini diharapkan akan meningkatkan daya tarik para siswa/i SMA SantoKristoforus I untuk mempelajari akuntansi lebih dalam dan tertarik untuk melanjutkan ke pendidikan tinggi diprogram studi akuntansi.
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 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