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All Journal Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Bina Manajemen Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia

HENRYANTO WIJAYA

Universitas Tarumanagara

Author-ID : 2385570

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Pengaruh tipe industri, mekanisme corporate governance, dan ukuran perusahaan terhadap corporate social responsibility disclosure NURAINUN BANGUN; CHRISTIE ANDHIKA; HENRYANTO WIJAYA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to get empirical provement about the influence of profile, corporate governance mechanism (size of boards of directors, proportion of boards of directors independcy, and audit committee), and company size significantly on corporate social responsibility disclosure. This research obtainted data from financial statements of manufacture sector companies. The company researched consisted of 30 companies for each period during 2012-2014. The statistic method that was used to test the hypothesis was the multiple linier regression. The result of this research shows that profile, size of boards of directors, proportion of boards of directors independcy, and audit committee not influence significantly on corporate social responsibility disclosure. While, the effect of company size on corporate social responsibility disclosure is significant

Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Kurniawan Kurniawan; Nurainun Bangun; Henryanto Wijaya; Thea Rahardjo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

The value of the company becomes an important thing related to the acquisition of funds through investment. Investors make the value of the company as an important consideration for investing. Companies must try to increase the value of their company to attract investors. The purpose of the research is to empirically examine the effect of company size, capital structure, and growth on firm value. The population used in this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2014-2016. By using purposive sampling technique. The statistical method used to test hypotheses is multiple linear regression models and tested using SPSS. The results of this study indicate that there is a significant effect of firm size on firm value, there is no significant effect of capital structure on firm value, and there is a significant effect of growth on firm value. Simultaneous testing shows that there are significant effects of variable firm size, profitability, and capital structure on firm value.

Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hadi Cahyadi; Catherine Surya; Henryanto Wijaya; Susanto Salim
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.9-16

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Reinard Adrianto; Nurainun Bangun; Henryanto Wijaya
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability

PELATIHAN AKUNTANSI PT. ARTHA TRIMITRA EXPOTAMA Henryanto Wijaya; Christopher Elihu Billy Morgan; William Romel
Jurnal Bakti Masyarakat Indonesia Vol 5, No 1 (2022): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v5i1.18346

The specific objectives and targets to be achieved from this community service activity (PKM) are accounting training for updating the application of accounting principles and policies at PT.Artha Trimitra Expotama (Mitra). Accounting principles and policies are always changing along with the times. The COVID-19 pandemic has changed business processes and models from doing business conventionally to being forced to drastically change business processes. This has influenced changes in accounting principles and policies applied. For this, the PKM Implementation Team offers Mitra to conduct accounting training to update accounting principles and policies to updating existing accounting developments. The method is to conduct a preliminary survey first, especially to find out the business model, type of business and problems that occur in order to develop an appropriate accounting training module that is suitable for Mitra. This is done by the Team by conducting a group discussion forum (FGD). After that, we conducted accounting training for Mitra with modules that we compiled to provide the latest accounting training. Accounting training materials consist of (1) Journaling; (2) Preparation of External Financial Statements; (3) Introduction to cost behavior; (4) Types of production costs; and (5) Preparation of production cost reports. The module provides examples of real transactions in accordance with the conditions that occur in business. After training, we assess that Mitra can understand the material provided and have the latest accounting principles and policies. We plan to carry out a series of activities from February 2022 to May 2022.ABSTRAK:Tujuan dan target khusus yang akan dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah pelatihan akuntansi untuk pembaruan penerapan prinsip dan kebijakan akuntansi di PT.Artha Trimitra Expotama (Mitra). Prinsip dan kebijakan akuntansi selalu berubah seiring dengan perkembangan jaman. Pandemi COVID-19 telah merubah proses dan model bisnis dari yang semula melakukan bisnis secara konvensional menjadi terpaksa merubah proses bisnis secara drastis. Hal ini banyak mempengaruhi terjadinya perubahan prinsip dan kebijakan akuntansi yang diterapkan perusahaan. Untuk ini,Tim Pelaksana PKM, menawarkan kepada Mitra untuk melaksanakan pelatihan akuntansi untuk melakukan pembaruan terhadap prinsip dan kebijakan akuntansi yang terjadi dengan tujuan untuk mengikuti perkembangan akuntansi yang ada. Metode pelaksanaan adalah melakukan survey pendahuluan terlebih dahulu terutama untuk mengetahui model bisnis, jenis usaha dan permasalahan yang terjadi untuk menyusun modul pelatihan akuntansi yang sesuai dan cocok diterapkan di Mitra. Hal ini dilakukan Tim Pelaksana PKM dengan melakukan forum group discussion (FGD). Setelah itu maka kami melakukan pelatihan akuntansi kepada Mitra dengan modul yang kami susun untuk memberikan pelatihan akuntansi yang terbaru. Materi pelatihan akuntansi terdiri dari (1) Penjurnalan; (2) Penyusunan Laporan Keuangan Eksternal; (3) Pengenalan perilaku biaya; (4) Jenis biaya produksi; dan (5) Penyusunan laporan biaya produksi. Modul yang disusun disediakan contoh-contoh transaksi yang riil sesuai dengan kondisi yang terjadi dalam praktik bisnis yang terjadi. Setelah melakukan pelatihan akuntansi, kami menilai bahwa Mitra dapat memahami materi yang diberikan dan memiliki pengetahuan prinsip dan kebijakan akuntansi yang terbaru. Serangkaian kegiatan ini kami rencanakan akan dilakukan mulai bulan Februari 2022 sampai dengan bulan Mei 2022.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI MAKANAN ORGANIK Henryanto Wijaya; Elise Mustikawati; Louis Utama; Tommy Setiawan Ruslim
Jurnal Bina Manajemen Vol 9 No 2 (2021): Jurnal Bina Manajemen Vol 9 No.2 Maret 2021
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v9i2.149

Penelitian ini bertujuan untuk mengetahui apakah Tingkat Kesadaran Kesehatan, Perhatian terhadap Keamanan Pangan, dan Persepsi Nilai memiliki pengaruh terhadap Minat Beli makanan organik di Jakarta. Metode pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 40 responden yaitu anggota Gold’s Gym di Mal Ciputra Jakarta yang pernah membeli dan mengkonsumsi makanan organik di Jakarta. Teknik pengumpulan sampel yang digunakan non-probability sampling dengan metode convenience sampling. Hasil dalam penelitian ini menunjukkan :1) tingkat kesadaran kesehatan berpengaruh terhadap minat beli makanan organik. 2) perhatian terhadap keamanan pangan berpengaruh terhadap minat beli makanan organic.3) persepsi nilai berpengaruh terhadap minat beli makanan organic.

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Stefany Stefany; Henryanto Wijaya
Jurnal Bina Akuntansi Vol 5 No 1 (2018): Jurnal Bina Akuntansi Vol.5 No.1 Januari 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research was to obtain and analyze empirical evidence about the effect of corporate governance (board size, independent commissioner, managerial ownership, institutional ownership, audit committee size, and audit committee education) on internal control disclosure. Research carried out on 30 banking companies listed on the Indonesia stock exchange (BEI) in the period 2013 – 2015. The statistical method used to test the hypothesis of the research is a multiple linear regression model. Therefore, before testing the hypothesis, a number of classic assumption test need to be conducted first. With a 95% confidence level, research shows that board size, managerial ownership, and audit committee size have a significant influence on internal control disclosure, while independent commissioner, institutional ownership, and audit committee size not have a significant effect on internal control disclosure. Should further research can increase the population of companies other than the banking companies and can add independent variables.

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Eviyanti Rosalie; Michelle Michelle; Henryanto Wijaya; Susanto Salim
Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this study is to empirically examine the influence of return on asset, debt to equity ratio, net profit margin and firm size towards income smoothing in consumer goods listed in Indonesia Stock Exchange from period 2014 – 2016. This study used 27 data from manufacture companies that have been selected using purposive sampling method with total 81 data for three years. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 19 software to process the data. The result of research shows that return on asset, net profit margin and firm size have no influence towards income smoothing. Debt to equity ratio has negative significant influence towards income smoothing.

PENGARUH INTEREST RATE, INVESTOR SENTIMENT, FINANCIAL DISTRESS TERHADAP STOCK RETURN Henryanto Wijaya
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research is to know the effect of interest rate, investor sentiment, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2014-2017. The sampling method used in this research used 49 manufacturing company that were selected using purposive sampling method. Data used for this study is obtained from financial statement for the year ended December 31st during 2014-2017. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate and investor sentiment have positive and significant effect on stock return, while financial distress has negative and significant effect on stock return.

PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY Henryanto Wijaya
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.83

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

Co-Authors Andy Andy Anthony Beatrice Sasmita Catherine Surya CHRISTIE ANDHIKA Christopher Elihu Billy Morgan Delvinia Tania Elise Mustikawati Eviyanti Rosalie Giovanni Angeline Hadi Cahyadi Kurniawan Kurniawan Levina Febrianty Louis Utama Michelle Michelle NURAINUN BANGUN Reinard Adrianto Stefany Stefany Susanto Salim Thea Rahardjo Tommy Setiawan Ruslim Tommy Setiawan Ruslim William Romel Yose Roberto

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