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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Dan Karya Mahasiswa Mimbar Administrasi International Journal of Economics, Management and Accounting
Henny Triyana Hasibuan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Moralitas Individual, dan Locus Of Control Pada Pencegahan Fraud I Gde Made Dhiyo Mahautama; Henny Triyana Hasibuan
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.2064

Abstract

Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.
SANKSI PERPAJAKAN MEMODERASI PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WPOP Ni Nyoman Anggun Tyasmini; Henny Triyana Hasibuan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i08.p06

Abstract

Tinggi maupun rendahnya kesadaran dari masyarakat menjadi faktor penting dalam tingkat penerimaan jumlah pajak dari tahun ke tahun. Tingkat kepatuhan wajib pajak orang pribadi di Kota Singaraja belum mencapai 50 persen dari jumlah WPOP yang terdaftar. Penelitian ini dilaksanakan untuk mendapatkan bukti empiris mengenai pengaruh penerapan self assessment system dan whistleblowing system terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh sanksi perpajakan di Kota Singaraja. Data penelitian dikumpulkan melalui kuesioner dengan responden penelitian adalah WPOP yang terdaftar di KPP Pratama Singaraja. Metode penentuan sampel menerapkan accidental sampling, dengan sampel sebanyak 100 responden. Pengkolektifan data dilaksanakan melalui kuesioner. Teknik kajian yang diterapkan ialah regresi linier berganda dan Moderated Regression Analysis (MRA). Dari perolehan penelitian memperlihatkan bahwa penerapan self assessment system dan whistleblowing system berpengaruh negatif terhadap kepatuhan WPOP di KPP Pratama Singaraja. Perolehan penelitian ini juga membuktikan bahwa sanksi perpajakan mampu memperkuat hubungan negatif dari pengaplikasian self assessment system dan whistleblowing system terhadap kepatuhan WPOP di KPP Pratama Singaraja. Implikasi penelitian ini yakni memperluas pengetahuan di bidang ekonomi maupun akuntansi yang berkaitan dengan perpajakan khususnya mengenai self assessment system, whistleblowing system, dan sanksi perpajakan.
The Relationship Between Capital Structure and Profitability with Firm Value (A Study of LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 Period) Ni Putu Lilis Febriyanti; Henny Triyana Hasibuan
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.853

Abstract

Firm value is a fundamental indicator of a company's success in generating shareholder wealth and is often presumed to be influenced by various internal factors, including capital structure and profitability. This study aims to empirically examine the relationship between capital structure and profitability with firm value. A quantitative approach was employed using an associative research design. The study population included all companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a saturated sampling technique, a total of 135 observational data points were initially obtained. After eliminating 12 outlier data points, the final sample consisted of 123 observations. The research utilized secondary data in the form of annual financial statements of the sample companies, which were downloaded from the official IDX website (www.idx.co.id). To test the proposed hypotheses, the data were analyzed using multiple linear regression with the SPSS application. The results show that capital structure does not have a significant relationship with firm value (p-value = 0.064). This finding indicates that, in the context of this study, the company's debt-to-equity composition does not significantly affect its perceived value in the market. However, profitability was found to have a positive and significant relationship with firm value (p-value = 0.003). This suggests that profitability serves as an effective signal for investors in determining firm value, while capital structure does not. In practical terms, company management is advised to focus on enhancing profitability and strengthening business fundamentals, innovation, and good corporate governance as value drivers. Meanwhile, investors are encouraged to conduct a more comprehensive analysis, placing greater emphasis on profitability.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Adelayde Ronauli Simangunsong; Henny Triyana Hasibuan
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.664

Abstract

Manajemen laba terjadi ketika eksekutif memalsukan laporan keuangan perusahaan untuk keuntungan pribadi. Tujuan dari penelitian ini adalah untuk mengkaji dan mengumpulkan data mengenai pengaruh ukuran perusahaan, profitabilitas, dan pertumbuhan penjualan terhadap praktik manajemen laba. Antara tahun 2019 dan 2021, perusahaan yang terdaftar di Bursa Efek Indonesia yang bergerak di bidang manufaktur digunakan sebagai populasi penelitian. Terdapat total 264 perusahaan manufaktur yang diperdagangkan di Bursa Efek Indonesia pada rentang tahun kajian 2019-2021. Sampling bertujuan digunakan untuk memilih sampel penelitian. Analisis menggunakan regresi linier berganda. Temuan dari studi menunjukkan bahwa ukuran perusahaan dan pertumbuhan pendapatannya tidak berpengaruh pada kesulitan mengelola profitabilitas. Manajemen laba mendapat manfaat dari peningkatan profitabilitas. Hal ini memberikan kepercayaan pada hipotesis utama studi tersebut, teori agensi, yang menyatakan bahwa profitabilitas dapat meningkatkan pendapatan yang ditunjukkan dalam laporan keuangan.
Co-Authors Adelayde Ronauli Simangunsong I Gde Made Dhiyo Mahautama Ni Nyoman Anggun Tyasmini Ni Putu Lilis Febriyanti