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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Indonesian Economy and Business Research In Management and Accounting (RIMA) JAAF (Journal of Applied Accounting and Finance) Perspektif Akuntansi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) International Journal of Applied Business and International Management Journal of Practical Management Studies Atestasi : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA)

Andrianantenaina, Hajanirina

President University

Author-ID : 696078

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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INVESTMENT ANALYSIS AND MANAGEMENT An Indonesian Adaptation Hajanirina Andrianantenaina
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 1 (2015): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

A book review dealing with investment in the field of management. It attempts to offer some adaptation to the local environment in Indonesia as compared with the common USA firm and country characteristics case. Yet, effort have been made to adjust the context to the Indonesian conditons but the US firm cases still prevail. Nevertheless, it is hoped to help local students as well as international students to grasp directly the objective for each course on investment. The adaptation is actually made from the P Charles Jones' previous book on principle of investment issue. We suggest also the advance course as it is highly recommended for students (mostly from undergraduate program to graduate one).

Profitability, Liquidity, Leverage and Firm Size on Dividend Policy Benyadi Farah Chintya; Hajanirina Andrianantenaina
Perspektif Akuntansi Vol 3 No 2 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to test whether dividend policy is affected by profitability, liquidity, leverage and firm size. Previous studies findings still need to be reconciled as they are not conclusive (as for Ahmad and Wardani (2014), Kaźmierska-Jóźwiak (2015) and Pinem and Dwi (2016)). This study uses logistic regression to analyse manufacturing companies, listed on Indonesia Stock Exchange. The result of this study showed that profitability and firm size has significantly associated with dividend policy, while liquidity and leverage has not significantly associated with dividend policy. It could help investors to consider firm asset tangibility and its effectiveness to earn profit while deciding to invest in a manufacturing company.

Underlying Factors of the Use of E-Commerce by SMEs in Tanjung Lesung Rofian Almas Akbar; Adhi Setyo Santoso; Andi Ina Yustina; Hajanirina Andrianantenaina
International Journal of Applied Business and International Management Vol 7, No 3 (2022): December 2022
Publisher : AIBPM Publisher

This study aims to analyze the factors that the SME onwers in Tanjung Lesung need to promote their products through e-commerce. This study employed a quantitative method, presenting 23 questions anticipated to provide insight into the research problem. This study purposively selected 300 samples of small and medium-sized business owners who use the internet to sell their products. The results show that the management relationship between productivity and actual behavior revealed a favorable relationship between perceived usefulness and actual behavior, but a negative relationship between external pressure on actual behavior and organizational support for actual behavior. The study's limitations included the impact of internet usage via e-commerce on small and medium-sized businesses. Keywords: Actual Behavior, External Pressure, Managerial Productivity, Organizational Support, Perceived Usefulness

The impact of economic and social dimensions from CSR and firm size towards tax avoidance Maria Ferentina Owena; Andrianantenaina Hajanirina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4208

This research aimed to analyze the effect of economic and social dimensions of Corporate Social Responsibility (CSR) and company size toward tax avoidance. The proxy to measure tax avoidance used in this research is Effective Tax Rate (ETR). The sample of this research uses manufacturing companies in sector consumer goods industry and basic industries and chemical listed in Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). The analysis technique used in this research is multiple linear regression analysis. The result of analysis showed that social dimension of CSR has significant negative effect on tax avoidance. This means if CSR social dimension increase then tax avoidance will decrease. Company size has significant positive effect on tax avoidance. This means if the company size is increase then tax avoidance will increase. CSR economic dimension has no significant effect towards tax avoidance.

Board Size and Leverage in Indonesian’s Pharmaceutical Companies. The Moderating Role of Profitability Sanga, Marianus Hendrilensio; Hajanirina, Andrianantenaina
Journal of Practical Management Studies Vol. 1 No. 2 (2023): Vol. 1 No. 2 (2023): JPMS - September
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v1i2.9

This empirical study examines the relationship between board size, leverage, and profitability in the pharmaceutical sector. Using a sample of pharmaceutical companies from 2019 to 2022, the study reveals that board size has a significant positive impact on leverage. Additionally, profitability acts as a moderator in the relationship between board size and leverage. The results indicate a significant negative relationship between board size and leverage when considering profitability, suggesting that larger boards in pharmaceutical companies are associated with lower levels of leverage. These findings contribute to the existing literature on corporate governance and financial performance, highlighting the significance of board size in shaping leverage decisions and influencing profitability. The study suggests that larger boards in the pharmaceutical sector exercise caution in managing debt, leveraging their enhanced monitoring capabilities, diverse expertise, and increased accountability. Policymakers, industry practitioners, and investors can use these insights to make informed decisions regarding board composition, financing strategies, and evaluating the financial performance and risk profiles of pharmaceutical companies.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v7i3.1693

This study aims to analyze the factors that the SME onwers in Tanjung Lesung need to promote their products through e-commerce. This study employed a quantitative method, presenting 23 questions anticipated to provide insight into the research problem. This study purposively selected 300 samples of small and medium-sized business owners who use the internet to sell their products. The results show that the management relationship between productivity and actual behavior revealed a favorable relationship between perceived usefulness and actual behavior, but a negative relationship between external pressure on actual behavior and organizational support for actual behavior. The study's limitations included the impact of internet usage via e-commerce on small and medium-sized businesses.Â Keywords: Actual Behavior, External Pressure, Managerial Productivity, Organizational Support, Perceived Usefulness

IDEALISM AND GENDER IN MODERATING LOVE OF MONEY, MACHIAVELLIANISM, AND EMPLOYEES’ ETHICAL PERCEPTION IN BUSINESS (Accounting Sample) Tan, Thalia Margareta; Hajanirina, Andrianantenaina; Reyes, Mila Austria
Proceeding of the International Conference on Family Business and Entrepreneurship 2024: PROCEEDING OF 8TH INTERNATIONAL CONFERENCE ON FAMILY BUSINESS AND ENTREPRENEURSHIP
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/icfbe.v0i0.5659

This research aims to analyze key traits and attitudes that business practitioners, entrepreneurs, or anyone working in an organization possess, influencing their daily management and long-term practices that may even cause unexpected result like financial scandals. International financial scandals (like Enron and WorldCom) and national ones (such as Garuda and Jiwasraya) highlight the severe consequences of unethical practices, often resulting in substantial financial losses. Using questionnaire survey, SEM analysis is conducted to test the traits among accountants from Public Accounting Firms sampled as 269 respondents. The result reveals that while love of money does not significantly affect employees' ethical perceptions, Machiavellianism has a negative impact, which can be mitigated by idealism. Gender showed minimal influence on moderating these effects. The findings also emphasize the importance of moral development in the accounting profession, suggesting that fostering ethical reasoning is more effective than simply following regulations.

TAXPAYERS’ PERCEPTION OF TAX EVASION STUDIED FROM TAX KNOWLEDGE, TAX FAIRNESS, AND TAX DICRIMINATION Nugaha, Bima Aditya; Hajanirina, Andrianantenaina
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2747

This paper attempts to study taxpayers’ perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.

Linking Boundaryless Career Orientation and Career Optimism: The Moderating Role of Career Decision Self-Efficacy and Career Adaptability Silalahi, Santa Grace Meybiola; Andi Ina Yustina; Hajanirina, Andrianantenaina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.463

This study examines the relationship between boundaryless career orientation and career optimism. Researchers tested and explored the possible moderating roles of both variables, namely career decision self-efficacy and career adaptability to the boundaryless career orientation and career optimism relationship. The survey was conducted on 192 accounting students in Indonesia to collect data. This research uses Smart-PLS to process and analyze data. The results showed that boundaryless career orientation is positively associated with career optimism. In this study, it was also shown that career decision self-efficacy and career adaptability successfully moderated the relationship between boundaryless career orientation and career optimism.

Audit judgment through time budget pressure, quality of sleep, and ego depletion Yustina, Andi Ina; Aritonang, Elisha Princess Christin Natalia; Andrianantenaina, Hajanirina
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art6

This study aims to investigate whether time budget pressure, sleep quality, and ego depletion affect the quality of audit judgment. A quantitative approach was used to collect data from 100 auditors working in both Big Four and Non-Big Four accounting firms. We tested the hypothesis using the Sequential Equation Model-Partial Least Squares (SEM-PLS) technique. The results of this study showed that time budget pressure and sleep quality do not have a significant impact on audit judgment. However, ego depletion has a negative impact on audit judgment. These findings can be beneficial in two ways. Firstly, the study provides an early warning to the human resources department or partner of a public accounting firm about the current phenomenon among auditors. Secondly, other researchers who are interested in exploring factors influencing audit judgment during the high season or peak season can benefit from this study.

Co-Authors Adhi Setyo Santoso Andi Ina Yustina Aritonang, Elisha Princess Christin Natalia Benyadi Farah Chintya Farah Chintya Benyadi Gatot Imam Nugroho Ika Pratiwi Simbolon Maria Ferentina Owena Mila Austria Reyes Mila Austria Reyes Muhammad Ilham Prasetyo Sitorus Nitiwijaya, Yoyo Sunaryo Nugaha, Bima Aditya Purwaningsih . Reyes, Mila Austria Rofian Almas Akbar Sanga, Marianus Hendrilensio Silalahi, Santa Grace Meybiola Tan, Thalia Margareta Wang Gen Yoyo Sunaryo Nitiwijaya Yustina, Andi Ina

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