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All Journal Agregat: Jurnal Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Mutiara Ilmu Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu)
Hesty Erviani Zulaecha
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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INVESTIGASI DAMPAK UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KOMPENSASI EKSEKUTIF DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT Hesty Erviani Zulaecha; Yuli Yuli
Jurnal Dinamika UMT Vol 2, No 2 (2017)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v2i2.1435

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kepemilikan manajerial, kompensasi eksekutif dan leverage terhadap earnings management. Ukuran perusahan diukur dengan ln total asset, kepemilikan manajerial diukur dengan ln total kompensasi, leverage diukur dengan perbandingan antara total utang dengan total asset, sedangkan earnings management diukur dengan model Stubben, 2010. Sampel penelitian merupakan perusahaan manufaktur pada sub sector food & Beverage yang terdaftar di BEI dengan jumlah 12 perusahaan selama periode 2011-2015. Metode pengumpulan sampel dengan purposive sampling. Metode analisis data menggunakan regresi logistic dengan program SPSS 23. Hasil penelitian menunjukkan bahwa levereage berpengaruh signifikan dan positif, sedangkan variabel lainnya tidak berpengaruh signifikan terhadap earnings management. Kata Kunci: Earnings Management, Model Stubben, ukuran perusahaan, kepemilikan manjerial, kompensasi eksekutif, leverage
PENGARUH CAPITAL ADEQUACY RATIO, DANA PIHAK KETIGA, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH (Pada Bank Umum Syariah Periode 2013 – 2018) Hesty Erviani Zulaecha; Firlia Yulistiana
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2319

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menjelaskan seberapa besar pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Financing to Deposit Ratio, dan Non Performing Financing terhadap Pembiayaan Murabahah pada Bank Umum Syariah Periode 2013 – 2018. Populasi penelitian ini adalah Bank Umum Syariah yang terdaftar di Bank Indonesia sebanyak 14 bank periode 2013 – 2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 Bank Umum Syariah. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs resmi masing – masing Bank Umum Syariah. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio, Financing to Deposit Ratio, dan Non Performing Financing tidak berpengaruh terhadap Pembiayaan Murabahah, Dana Pihak Ketiga berpengaruh terhadap Pembiayaan Murabahah. dan Capital Adequacy Ratio, Dana Pihak Ketiga, Financing to Deposit Ratio, dan Non Performing Financing secara bersama-sama berpengaruh terhadap Pembiayaan Murabahah.
PENGARUH RETURN SAHAM, ASSETS TURNOVER, LEVERAGE, DAN PRICE TO BOOK VALUE TERHADAP DEVIASI ACTUAL GROWTH RATE DARI SUSTAINABLE GROWTH RATE Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Sri Utami
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2867

Abstract

The purpose of this study was to determine the effect of stock returns, asset turnover, leverage, and price to book value to the deviation of the actual growth rate of sustainable growth rates in manufacturing companies on the Indonesia Stock Exchange (IDX). The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained by 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that stock returns, asset turnover, and leverage significantly positive effect on the deviation of the actual growth rate of the sustainable growth rate, price to book value had a significant negative effect on the deviation of the actual growth rate of the sustainable growth rate, and stock returns, asset turnover,leverage , and price to book value together affect the actual growth rate deviation from the sustainable growth rate.
PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ALGIKULTUR DI INDONESIA SERTA FAKTOR YANG MEMPENGARUHINYA Hesty Erviani Zulaecha; Dewi Rachmania; Aeling Setya Amami
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4062

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Biological Asset Intensity, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Sub Sektor Perkebunan Yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yaitu 2015-2019. Populasi yang digunakan dalam penelitian ini yaitu perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data kuantitatif dari laporan keuangan perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Sampel penelitian terpilih sebanyak 8 perusahaan diperoleh dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi data panel dengan menggunakan program E-Views 9. Hasil penelitian menunjukkan bahwa biological asset intensity dan ukuran perusahaan berpengaruh positif terhadap pengungkapan aset biologis, sedangkan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan aset biologis.
Kinerja BUMN di Indonesia: Kompensasi Eksekutif, Leverage, Size, dan Kepemilikan Manajerial Hesty Erviani Zulaecha
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.403 KB) | DOI: 10.22236/agregat_vol1/is1pp38-58

Abstract

The purpose of this study to determine the influence of executive compensation, leverage, company size and managerial ownership on the performance of state-owned companies in Indonesia. Executive compensation is seen from the amount of compensation granted to directors, leverage is measured by the ratio of DER, the size of the firm views of total assets, managerial ownership seen from the percentage of managerial ownership. The company's performance using ratios Return On Equity. This study used a sample of state-owned enterprises listed on the Stock Exchange during the years 2012-2015 by using purposive sampling method. The data used were obtained from the annual financial statements listed in the Indonesia Stock Exchange. There are 19 companies that meet the criteria. The analytical method used in this study is a multivariate regression. The results showed that the executive compensation and leverage have significant influence while the size of the company and managerial ownership has a weak influence on the performance of state-owned companies in Indonesia.
Analysis of determinant factors in influencing stock return: Panel data analysis approach Dirvi Surya Abbas; Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Danty Aulia Rachmi
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.315 KB) | DOI: 10.35877/454RI.daengku1205

Abstract

The goal of this study was to examine the influence of trading volume, market value added, dividend payment ratio and systematic risk on stock return of businesses listed on the Indonesia Stock Exchange in the construction and building sub-sector. Purposive sampling was used, with 35 samples drawn from financial reports covering the years 2011-2017. The analytical approach used was panel data regression analysis. trading volume and market value added have a substantial impact on stock returns. Meanwhile, dividend payment ratio and systematic risk have no effect on stock returns. Construction and building industry sub-sector businesses were chosen as a sample in this study. Furthermore, there are few comparable studies that employ samples from industrial construction and building sub-sector businesses. The sample was chosen because it is seen as a constant contributor to the country's economic success. This is evident in the long-term development of government infrastructure, such as toll roads, airports, public housing, and other public amenities. According to Central Statistics Agency (BPS) study, the construction sector is one of the three key contributors to Indonesia's economic development. This is what makes this study interesting. Researchers should find the research useful in broadening their knowledge and skills on the subject issue, debating the research item, and applying principles learnt in lectures. Companies are required to provide information that would assist them in developing strategic plans and making decisions that will improve their performance. a limited number of samples and a short time period (just 2011 to 2017), which is most likely leading the data computation findings to be less than optimal Furthermore, not all firms provide dividends on a yearly basis.
PENGARUH PROFITABILITAS, EARNING POWER, GROWTH TERHADAP EARNING MANAGEMENT Mohamad Zulman Hakim; Gusti Amanutaqwa; Hesty Erviani Zulaecha; Dewi Rachmania; Eni Suharti; Dhea Zatira
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1278

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Profitabilitas, Earning Power, dan Growth Terhadap Earning Management. Populasi dalam penelitian ini menggunakan sector Consumer Non Cyclical. Teknik Pengambilan sampel menggunakan Purposive Sampling. Metode Analisis data menggunakan Analisis Regresi Data Panel. Hasil penelitian menunjukan bahwa, Profitabilitas (ROA) tidak berpengaruh terhadap Earning Management. Earning Power tidak berpengaruh terhadap Earning Management, Growth berpengaruh negative terhadap Earning Management.
PENERIMAAN OPINI AUDIT GOING CONCERN DAN SINYAL KEUANGAN : PENDEKATAN REGRESI DATA PANEL Abbas Dirvi Surya; Mohamad Zulman Hakim; Hesty Erviani Zulaecha; Dewi Rachmania
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8161.605 KB) | DOI: 10.31000/sinamu.v3i0.5929

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh prediksi kebangkrutan, ukuran perusahaan, dan leverage terhadap opini audit going concern. Prediksi kebangkrutan diukur dengan model altman z-score, ukuran perusahaan diukur dengan log natural total asset, dan leverage diukur dengan debt to equity ratio (DER) total hutang dibagi total ekuitas. Opini audit going concern sebagai variabel dependen diukur dengan variabel dummy. Penelitian ini menggunakan sampel perusahaan manufaktur sektor aneka industri selama periode 2011 – 2015 dengan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 20 perusahaan selama periode 2011 – 2015 yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil dari penelitian menunjukkan bahwa prediksi kebangkrutan, ukuran perusahaan, dan leverage berpengaruh signifikan terhadap opini audit going concern
Pengaruh Profitabilitas , Ukuran Perusahaan Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Sektor Consumer Cyclicals Di Indonesia Mohamad Zulman Hakim; Rika Ristianti; Djenni Sasmita; Hamdani Hamdani; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1765

Abstract

This study used 10 Consumer Cyclicals companies listed on the IDX for 2018-2021 using the Purposive Sampling method to test company growth, profitability, company size and dividend payout ratio on earnings variance. Which in the analysis with panel data regression method. The results of this study indicate that company growth has no effect on income smoothing, company size has a negative effect on income smoothing, and the dividend payout ratio has no effect on income smoothing
Pengaruh Corporate Social Responsibility, Corporate Image, dan Competitive Advantages Terhadap Economics Performance Ahmad Pebrian; Dirvi Surya Abbas; Hesty Erviani Zulaecha
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2277

Abstract

The purpose of this study is to determine the effect of Good Corporate Governance, Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance in manufacturing companies. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used was purposive sampling. Based on the established criteria 47 companies were obtained. The ana;iytical method used is [ane; data regression analysis using Eviews 12. The results show that Institutional Ownership and Leverage had no effect on Tax Avoidance, Audit Committee, Profitability, Fixed Asset Intensity, and Fixed Asset Intensity with Tax Avoidance. .
Co-Authors Abbas, Dirvi Surya Aeling Setya Amami Ahmad Pebrian Danty Aulia Rachmi Dewi Rachmania Dewi Rachmania Dhea Zatira Djenni Sasmita Eni Suharti Firlia Yulistiana Gusti Amanutaqwa Hamdani Hamdani Mohamad Zulman Hakim Rika Ristianti Sri Utami Yuli Yuli