Claim Missing Document
Check
Articles

Found 6 Documents
Search

ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) B2092151003, HENGKY LEON
MAKSI UNTAN Vol 2, No 3 (2017): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6565.53 KB)

Abstract

Corporate governance is a series of good relations between management, shareholders and allinterested parties against the company in order to optimize the value of the company in a professionalmanner. The purpose of the research is to want to measure the implementation of corporategovernance practices against earnings management on the company property and real estate werelisted on the Indonesia stock exchange. The size that is used consists of institusional ownershippercentage, the number of commissioners, the board of directors, the audit committee and the totalaccrual. Analysis tools are used in the research using the SPSS program. Method of determination ofsamples is purposive sampling where there are 107 observation data. The analysis used in the SPSSprogram be descriptive analysis, linearity test, normality test, multicollinearity test, heteroscedasticitytest, autocorrelation test, multiple linear regression, f test and t test. As for the results of the researchconducted is a regression model already are BLUE and have a specification of goodness fit model.Institusional ownership has no effect against the earnings management practices, the board ofcommissioners has no effect against the earnings management practices, the board of directors doesnot have an effect on earnings management practices and the audit committee of influential negativelyto earnings management practices.Keywords: corporate governance, institutional ownership, board of commissioner, board of director,audit committee, earning management
Implementasi Akuntansi Melalui Pelatihan Dasar Kepada Siswa Smp Pelita Cemerlang Pontianak Hengky Leon
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.816

Abstract

The purpose of this activity is to provide an increase in students' knowledge and abilities in the field of basic accounting as well as evaluate the shortcomings possessed by students in terms of the field of accounting. The method of activity carried out uses lecture methods, practice methods and evaluation methods. Participants of the activity came from all students of Pelita Cemerlang Junior High School in the eighth grade which amounted to 66 students where four students were not present on the day of implementation. Based on the results of the examination of the results of work practice answers conducted by pelita Cemerlang junior high school students, there are 80 percent who have the ability to answer and solve problems well. The results of this basic accounting training activity received a very good response because the 8th Grade Junior High School students were very careful to follow and listen to every process that was carried out. This activity is expected to have sustainability with the improvement of accounting materials provided so that the development of students' knowledge and abilities is increasingly widespread
Analisis Pengaruh Suku Bunga, Harga Minyak Dunia, Harga Emas Dunia Terhadap Indeks Harga Saham Gabungan Dengan Inflasi Sebagai Variabel Moderating Di Indonesia A. Mahendra; Mekar Meilisa Amalia; Hengky Leon
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.725

Abstract

This research is intended to know the influence of interest rate, world oil price, and world gold price on joint stock price index with inflation as a moderating variables in Indonesia. Population in this research is Indonesia and 20 of them were selected to be the samples for this research through purposive sampling technique. Estimates conducted by the multiple regression analysis. The data that were used in this study were secondary data, consisted of Interest Rate, World Oil Price, and World Gold Price to Joint Stock Price Index for the year 2000-2019. The results of this research, that Based on the partial test (t test), the Interest Rate variable has no significant effect while the World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index in Indonesia, the simultan test (F test), Interest Rate, World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index. The inflation are unable to moderate the relationship between interest rate, world oil price and world gold price on the joint stock price index.
The Future of Rural Public Accountants: To What Extent Can Technological Transformation Provide Solutions to the Village Fund Administration Service Sector Hengky Leon; Lamhot Leonard Fitri; Muhammad Fadila Laitupa; Pandu Adi Cakranegara; Elna M Pattinaja
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5765

Abstract

This study discusses the future of rural public accountants, which we focus on concerning technological transformation, which is a solution for village fund management work. Many rural public accounting studies have received attention. Still, few have studied it from the perspective of technology application transformation, a solution to public accounting problems at the village government level. Through the help of technological data search, this study has obtained much scientific evidence in the form of publications of public accounting studies and the effectiveness of digital applications in assisting village fund governance tasks as many understand that the government in Indonesia is certainly not free from problems with the ability to use technology to activate rural financial accounting work. We analyze the data we collect electronically to find solutions to problems related to the effectiveness of digital technology transformation to help with village fund accounting work. After a series of studies involving data coding systems, in-depth evaluation, and high interpretation, we can finally conclude that the future of accounting will continue to improve when the era of automation helps accounting professionals as today's technology in government offices in cities and industry will later through a digital transformation of the apparatus. In the village, through training and concern for the parties, the accounting profession will gradually be able to help with village fund management tasks. Many villages today continue to improve by employing human resources familiar with automation accounting application technology and the village's commitment to serving the community more professionally, especially the governance and village sections. Thus, it is hoped that these findings will become additional knowledge and experience for similar studies in the future.
The Benefits of Digital Financial Applications on Improving the Company's Accounting Performance Leon, Hengky; Heru, Mochammad; Ricky, Ricky; Cakranegara, Pandu Adi; Setiawan, Iwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4556

Abstract

Running a business is a job that requires high efficiency and productivity. This productivity can also come from the company's bookkeeping or accounting work efficiency. The use of digital technology is one of the goals to gain efficiency towards profitable and sustainable company productivity. For this reason, we have carried out this study intending to get the benefits and benefits of using digital technology to ease the company's accounting work. In order to be able to answer the questions and hypotheses of this study, we have conducted a series of data searches on accounting and technology databases from several international publications. The data we collect we examine using a phenomenological approach to search for as much data as possible to get plant parts that can answer this royal question. The process has involved data coding, data interpretation, and critical evaluation in obtaining relevant answers to questions. Based on the study and discussion of the data, we can conclude that several benefits and advantages are obtained when companies, especially the accounting department, can utilize digital applications in handling the company's financial work tasks, all of which are useful for improving the company's accounting performance. Hopefully, this new finding will be a significant input for efforts to develop a similar study in digital financial applications towards improving the accounting performance of both public and private companies. 
Analisis Pengaruh Suku Bunga, Harga Minyak Dunia, Harga Emas Dunia Terhadap Indeks Harga Saham Gabungan Dengan Inflasi Sebagai Variabel Moderating Di Indonesia A. Mahendra; Mekar Meilisa Amalia; Hengky Leon
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.725

Abstract

This research is intended to know the influence of interest rate, world oil price, and world gold price on joint stock price index with inflation as a moderating variables in Indonesia. Population in this research is Indonesia and 20 of them were selected to be the samples for this research through purposive sampling technique. Estimates conducted by the multiple regression analysis. The data that were used in this study were secondary data, consisted of Interest Rate, World Oil Price, and World Gold Price to Joint Stock Price Index for the year 2000-2019. The results of this research, that Based on the partial test (t test), the Interest Rate variable has no significant effect while the World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index in Indonesia, the simultan test (F test), Interest Rate, World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index. The inflation are unable to moderate the relationship between interest rate, world oil price and world gold price on the joint stock price index.