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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi, Bisnis, dan Humaniora Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hendri Kartika Andri
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PERANAN KETEPATAN WAKTU (TIMELINESS) KETERSEDIAAN LAPORAN KEUANGAN YANG BERKUALITAS SUATU PERUSAHAAN TERHADAP PENGAMBILAN KEPUTUSAN Hendri Kartika Andri; Susanto Wibowo; Novelia Kiki Permatasari; Edi Triwibowo; Ananda Septianingrum Suparyana
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 1 (2021): Ekonomi Kemanusiaan
Publisher : Universitas Tangerang Raya

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Abstract

Financial Statements are products produced by the Finance Accounting & Tax (FAT) section of a company. Timeliness and accuracy of quality financial reports are very important to be presented in a decision that will be taken by the Board of Directors (BOD) and other stakeholders. The purpose of this study was to determine the role of the timeliness of a company's quality financial statements on decision making. The findings show that the speed of availability of quality financial reports is indeed very helpful and important for BOD in making direct decisions for what steps will be taken by BOD for the advancement of company performance and financial performances in the future.
Indeks Pembangunan Manusia dan Total Aset Terhadap Kondisi Ekonomi Masyarakat Hurian Kamela; Thomson Sitompul; Erni Yulianti; Devi Mulyanti; Hendri Kartika Andri
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 2 No 1 (2022)
Publisher : Universitas Tangerang Raya

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Abstract

There is still limited research on the development of local government conditions, namely economic development in the province. The measurement of the economic condition of the community uses the Human Development Index (HDI) score from the Central Statistics Agency (BPS). The purpose of this study is to provide empirical evidence regarding the relationship between HDI, total assets and the economic condition of the community. The study was based on a sample of 69 cities and regencies in 3 provinces, namely Aceh, North Sumatra and West Sumatra. The reason this sample is studied is to provide a comparison of economic conditions that occurred in 2016. The research method uses regression. The dependent variable is Economic Condition. The independent variables are the Human Development Index (HDI) and total assets. The results of the study are (1) HDI does not affect the economic condition of the community, (2) Total assets have an effect on the economic condition of the community. These results provide an explanation that the Human Development Index (HDI) is not all related to the economic welfare of a region, when the HDI is high it means that the economic capacity is not necessarily considered to be improving, while the number of assets owned by the City/Regency affects the economic condition of the community. The research contribution is to provide empirical evidence that the economic condition of a region does not depend on the progress of the region, but in accordance with the welfare conditions of each region.
Pengaruh Perencanaan Pajak Dan Kualitas Laba Terhadap Nilai Perusahaan: Penelitian Hendri Kartika Andri; Erni Yulianti; Joelianti Dwi Supraptiningsih
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.821

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengkaji dan mengetahui lebih dalam terkait seberapa besar pengaruh perencanaan pajak, kualitas laba, dan nilai perusahaan. Dalam penelitian ini, terdapat variabel bebas yang digunakan yaitu perencanaan pajak dan kualitas laba, lalu, variabel terikat yang digunakan adalah nilai perusahaan. Populasi dalam penelitian ini adalah Perusahaan sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan periode laporan keuangan tahun 2017-2020. Selanjutnya, untuk penentuan sampel, digunakan metode purposive sampling dan didapatkan 11 perusahaan dengan periode pengamatan laporan keuangan selama 4 tahun berturut-turut sehingga total ada 44 sampel data yang digunakan dalam penelitian. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode analisis regresi linier berganda dengan melakukan uji asumsi klasik sebagai teknik analisis data statistik. Hasil dari penelitian ini menunjukkan bahwa perencanaan pajak tidak berpengaruh terhadap nilai perusahaan karena nilai t hitung (-1,406) lebih kecil daripada nilai t tabel (2,015), kualital laba tidak berpengaruh terhadap nilai perusahaan karena nilai t hitung (0,334) lebih kecil daripada nilai t tabel (2,015), selanjutnya perencanaan pajak, dan kualitas laba secara silmultan tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil dari koefisien determinasi sebesar 4,9%, hal tersebut memberikan kesimpulan kemampuan variabel bebas dalam mempengaruhi variabel terikat, sedangkan 95,1% variabel dependen dipengaruhi oleh variabel independent lainnya.
Mekanisme Tata Kelola terhadap Kualitas Laba: Peran Moderasi Kecepatan Publikasi Laporan Keuangan Taufik Hidayat; Oom Tikaromah; Ela Fauziah; Hendri Kartika Andri; Ilham Dwi Saputro
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.4105

Abstract

This study aims to examine the effect of audit committee independence and external audit quality on earnings quality, with financial statement publication speed as both a direct variable and a moderating variable. Earnings quality is measured using discretionary accruals via the Modified Jones Model. Using a quantitative causal design and purposive sampling, 15 mining companies listed on the Indonesia Stock Exchange during 2021–2025 were selected, yielding 75 observation data points. Data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) in EViews. The empirical findings show that audit committee independence and external audit quality do not have a significant direct impact on earnings quality, indicating that internal governance structures and audit firm reputation often operate merely as regulatory compliance. Conversely, publication speed positively and significantly affects earnings quality, supporting signaling theory that timely financial reporting conveys transparent operational information. Furthermore, publication speed does not moderate the impact of audit committee independence on earnings quality, but it significantly weakens the relationship between external audit quality and earnings quality. This indicates that excessive time-budget pressure arising from accelerated publication deadlines compromises audit thoroughness, thereby diminishing audit quality effectiveness in curbing earnings management.
Co-Authors Ananda Septianingrum Suparyana Devi Mulyanti Edi Triwibowo Ela Fauziah Hurian Kamela Ilham Dwi Saputro Joelianti Dwi Supraptiningsih Novelia Kiki Permatasari Susanto Wibowo, Susanto Taufik Hidayat Thomson Sitompul Tikaromah, Oom Yulianti, Erni