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<![CDATA[ROA, DER, DAN UKURAN PERUSAHAAN PADA AUDIT DELAY ]]>
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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<![CDATA[The purpose of this study aims to analyze and examine the effect of return on asset, debt to equity ratio, and company size on audit delay in the manufacturing companies of properties and real estate that listed on Indonesian Stock Exchange in 2019-2022, The research method used is quantitative research. The sample selection used purposive sampling method and obtained a sample 35 companies. The result show that return on asset and debt to equity ratio has a negative effect on Audit Delay, while firm size has no effect on audit delay in manufacturing companies of properties and real estate listed on Indonesian stock exchange in 2019-2022. It is hoped that further research can enrich research with other variables such as financial distress, audit tenure and management changes. Future researchers can also use different indicators for the audit delay variable by using dummy variable indicators]]>
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PADA PENGELOLAAN DANA DESA DI KABUPATEN BEKASI ]]>
<![CDATA[Ukhtiana Nur Arba’I Choirunnisa]]>;
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v11i3.103
<![CDATA[This study was conducted to test whether there is an influence between accountability and transparency on village fund management in Kabupaten Bekasi. The population in this study was the financial division of the Village Government in West Java totaling 5,312. The sample size was taken using the Slovin formula which produced a sample size of 30 villages, this study used Partial Least Square (PLS) Analysis using Smart PLS software version 3.0. Based on the results of this study, it shows that villages in Kabupaten Bekasi have implemented accountability and transparency well, so it can be said that accountability has an effect on Village Fund Management because there is a presentation and reporting of financial activities to the authorities, supported by evidence in the accountability report to ensure transparency. Transparency also has an influence on Village Fund Management because the government has provided complete information about what has been done to the community.]]>
<![CDATA[PENGARUH BIAYA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Upinius]]>;
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v12i1.200
<![CDATA[This research is to examine the influence of Environmental Costs and Foreign Ownership on Financial Performance. Environmental costs are measured by the percentage of environmental costs compared to company profits. Foreign share ownership is measured by the percentage of shares owned by foreign parties compared to the number of company shares. Meanwhile, financial performance is measured by Return On Assets (ROA). The sample from this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022, namely 13 companies. The sampling method is purposive sampling. The data analysis method used in this research is multiple regression analysis. The results of this research indicate that environmental costs has a negative effect on financial performance, and foreign share ownership has a positive effect on financial performance.]]>
<![CDATA[KEPEMILIKAN TERKONSENTRASI DAN CORPORATE GOVERNANCE PADA AGRESIVITAS PAJAK : BUKTI DARI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI ]]>
<![CDATA[Heni Yusnita]]>;
<![CDATA[Warsih Ayu Wandira]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i2.243
<![CDATA[The main purpose of this study is to determine and analyze the effect of concentrated ownership, independent commissioners and partial audit quality on tax aggressiveness.This study uses secondary data originating from the BEI website using purposive sampling technique to select a research sample of 13 manufacturing sector companies in the Consumer Goods Industry Sector from 32 companies listed on the IDX in 2016-20120 The analytical method used is the multiple linear regression analysis method. Aggressiveness in this study was measured using ETR (Effective Tax Rate). The results of this study indicate that the variable ownership concentrated has no effect on tax aggressiveness. Independent Commissioner and audit quality have a significant positive effect on tax aggressiveness.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY , RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (PBV) ]]>
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v10i1.272
<![CDATA[This study aims to determine and analyze the effect of Corporate Social Responsibility, Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER) on Firm Value (PBV) for the 2018-2021 period. The population in this study were 47 companies in the large trading subsector for the 2018-2021 period. Based on the sampling technique using purposive sampling, 12 companies met the criteria. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis technique used is simple linear regression analysis. The type of research used is quantitative. The program used for data processing is SPSS version 23. The results of this study indicate that: Corporate Social Responsibility has an effect on firm value (PBV), Return on Assets (ROA) has an effect on firm value (PBV),Current Ratio (CR) has an effect on firm value (PBV), Debt to Equity Ratio (DER) has an effect on firm value (PBV).]]>
<![CDATA[EFEK INTELECTUAL CAPITAL (IC) PADA MOTIVASI PERILAKU WINDOW DRESSING LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i1.285
<![CDATA[The purpose of this study was to examine the effect of intellectual capital on the motivation for window dressing behavior in financial statements in transportation companies listed on the Indonesia Stock Exchange. This study uses primary data obtained by filling out a questionnaire. The population in this study are all transportation companies listed on the Indonesia Stock Exchange in 2021 as many as 47 companies with a sample of 20 companies. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software. The results of the study: 1. Human capital has an effect on the motivation of window dressing behavior, 2. Structural capital has no effect on the motivation of window dressing behavior, 3. Relational capital has an effect on the motivation of window dressing behavior.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, LEVERAGE, PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020 ]]>
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i2.298
<![CDATA[This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress.]]>
<![CDATA[PENGARUH KOMPETENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN ]]>
<![CDATA[Melva Juniati Simanjuntak]]>;
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v9i3.317
<![CDATA[The purpose of this study was To know and analyze the competence of the auditors performance at the Accountant Public South Jakarta, To know and analyze the time budget pressure of the auditors performance at the Accountant Public South Jakarta, and to know and analyze the competence and time budget pressure of the auditors performance at the Accountant Public South Jakarta. Methods of determining the sample used in this study is purposive sampling, while the data processing method used is multiple regression analysis. Data was collected by distributing questionnaires to 40 auditors at Office Accountant Public South Jakarta. The results of this study support the first hypothesis that the competence variable has a significant effect on the performance of auditors at the Accountant Public South Jakarta. The results of this study support the second hypothesis that the time budget pressure variable has a significant effect on auditor performance at the Office Accountant Public South Jakarta. And the results of this study support the third hypothesis that the competence variable and time budget pressure have a significant effect on auditor performance at the Office Acountant Public South Jakarta.]]>
<![CDATA[DETERMINASI DIAMOND FRAUD DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERDAGANGAN BESAR SUB SEKTOR BARANG PRODUKSI DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019) ]]>
<![CDATA[Anggun Rizka Utami]]>;
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v8i1.337
<![CDATA[The purpose of this research is to study whether the components of diamond fraud can be used to approve fraudulent financial statements. This study uses a purposive sampling method with 27 companies during the 2017-2019 period. The results of multiple linear regression in SPSS 25 claims for the pressure component can be seen if the hypothesis is accepted relating to financial targets determined by gross profit margins can be used fraud on the company, as well as the opportunity component can also be used for fraud on the financial statements. For the next two components, namely rationalization which is proxied by a change of auditors, the results of the study cannot be used to replace fraud on the financial statements and abilities that are proxied by a change of directors, can be approved for fraud in the financial statements. For further research is expected to produce more significant results by increasing research data and with different methods.]]>
<![CDATA[PERAN ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG MENGIKUTI PROGRAM PROPER PADA TAHUN 2017-2019 DENGAN DETERMINAN GREEN ACCOUNTING ]]>
<![CDATA[Heni Yusnita]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen Universitas Krisnadwipayana ]]>
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DOI: 10.35137/jabk.v8i2.365
<![CDATA[The purpose of this study is to determine the effect of Green Accounting on Profitability either direct or indirect with environmental performance as an intervening variabel. The population in this study is the manufacturing companies listed in Indonesian Stock Exchange and follow PROPER program for the years of 2017-2019. The samples was conducted by purposive sampling, with the criteria determined then the number of samples is 31 manufacturing companies. To solve the research question, this study uses simple linier regression analysis and path analysis with SPSS 25 The results of this study indicate that: 1) There is a direct effect of green accounting on environmental performance.2) There is a direct effect of environmental performance on profitability.3) There is a direct effect of green accounting on profitability. 4) Green accounting directly through environmental performance has a significant effect on return on assets. Keywords: Green Accounting, Environmental Performance, Profitability, Return on Assets]]>
