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Heni Yusnita
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS INSTITUSIONAL TERHADAP RETURN ON ASSETS DENGAN ACCRUAL EARNINGS MANAGEMENT SEBAGAI VARIABEL INTERVENING Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.388

Abstract

This study aims to determine the effect of good corporate governance which is proxied by the proportion of institutional ownership and the size of the board of commissioners on return on assets with accrual earnings management as an intervening variable manufacturing company in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019. By using a path analysis the results of the study found that the proportion of institutional ownership influences accrual earnings management, the size of institutional board of commissioners influences accrual earnings management, the proportion of institutional ownership and the size of the board of commissioners together affect the accrual earnings management. The proportion of institutional ownership has no effect on return on assets, the size of the institutional board of commissioners has an effect on return on assets, accrual earnings management has an effect on return on assets, the proportion of institutional ownership, the size of the board of commissioners and accrual earnings management together influence return on assets. Accrual earnings management can act as an intervening variable on the effect of the proportion of institutional ownership on return on assets. Accrual earnings management can act as an intervening variable on the effect of institutional board size on return on assets.
REVENUE MODEL DAN CONDITIONAL REVENUE MODEL UNTUK MENDETEKSI MANAJEMEN LABA Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.428

Abstract

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue model and conditional revenue model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each companies. These results prove that the revenue model is able to indicate the companies 34 of the total 38 in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the companies 36 of the total 38 in the manufacturing companies indicated accrual earnings management.
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Pratiwi Nursehah; Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.456

Abstract

This study aimed to test and provide empirical evidence of the influence of profitability, firm size and fiscal lost compensation on tax avoidance. This study classified as causative research. The population in this study was manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2017. The sample was chosen by purposive sampling method and after reduces with several criteria, 13 firms are determined as samples. Data used was secondary data obtained from www.idx.co.id. Data was analyzed by using a linear regression analysis with help a program named SPPS version 25. The results showed that : 1) profitability has a significant effect on tax avoidance. 2) firm size has a significant effect on tax avoidance. 3) fiscal lost compensation has significant effect on tax avoidance. The tests are based on confidence level of 95%, and an error rate of 5%.
PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.511

Abstract

The purpose of this research aims to determine the effect of earnings management on firm value. Earnings management proxy by accrual activity with revenue discretionary model (Stubben 2010) and real activity with method Roychowdhury (2006), firm value meausured Price To Book Value. The population involved in this study were all the manufacture companies listed in the Indonesia stock exchange during 2015-2016. The samples were selected by using purposive sampling method. The analysis was conducted based on multiple linear regressions supported by SPSS program. The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow . Moreover, accruals earnings management and real earnings management through operating cash flow have influence on firm value. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm value, so it can be a consideration in making investment decisions.
CAPITAL INTENSITY, TRANSFER PRICING, DAN POLITICAL CONNECTIONS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR INDUSTRIAL GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Heni Yusnita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.978

Abstract

This research aims to test and analyze the partial and simultaneous effects of Capital intensity, Transfer pricing, and Political connections on Tax avoidance in Industrial goods Sub Sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research was conducted on companies in the Industrial goods Sub-Sector listed on the Indonesia Stock Exchange during the period of 2019-2023. The type of data used in this study is secondary data. The research method used is a quantitative method. The sampling technique in this study employs purposive sampling method. The number of companies that meet the criteria to be sampled in this research is 9 companies. The data analysis method used is multiple linear regression analysis using SPSS version 27 software. The research results indicate that partially, Capital intensity, Transfer pricing, and Political connections have an effect on Tax avoidance in companies in the Industrial goods sub-sector listed on the Indonesia Stock Exchange during the period of 2019-2023. Simultaneously, Capital intensity, Transfer pricing, and Political connections affect Tax avoidance in companies in the Industrial goods sub-sector listed on the Indonesia Stock Exchange during the period of 2019-2023
Co-Authors Anggun Rizka Utami Melva Juniati Simanjuntak Pratiwi Nursehah Ukhtiana Nur Arba’I Choirunnisa Upinius Warsih Ayu Wandira