Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
Viriany
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Liana Susanto; Yanti; Viriany
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.330

Abstract

The purpose of this research was to obtained an empirical evidence about the influence of firm characteristics and corporate governance on tax aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013 Steven Sean; Viriany
Jurnal Ekonomi Vol. 21 No. 1 (2016): March 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i1.381

Abstract

The purpose of this study is to determine the financial ratio's partial effect on financial distress in manufacturing companies prior to the period of financial distress (t-n). Financial distress is defined as a late stage of corporate decline that precedes more cataclysmic events such as bankruptcy or liquidation. Analysis of financial ratios is performed to determine the ratio that affects the probability of financial distress. The method used is the purposive sampling method. Data analysis techniques logistic regression. Hypothesis testing is done in three periods, is the period of one year before the financial distress (t-1), a two-year period before the financial distress (t-2) and a three year period before the financial distress (t-3). Results indicate that the independent variables have a partial effect on manufacturing companies. The period t-1, ratio TL/TA and  NI/TA affect financial distress. The period t-2, ratio NI/EQ affect financial distress. The period t-3, ratio TL/TA and NI/TA affect financial distress.
Corporate Governance, Capital Expenditure Dan Cash Holdings Yanti; Liana Susanto; Henny Wirianata; Viriany
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.452

Abstract

This study aims to obtain empirical evidence about the effect of Corporate Governance and Capital Expenditure on Cash Holding. This study uses secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The structure of Corporate Governance is measured using independent commissioners, board of commissioners, and institutional ownership. The analytical method used in this study is multiple regression analysis which is processed with the E-Views program. The results of this study indicate that independent commissioners, the board size, and institutional ownership partially have no significant effect on cash holding. While Capital Expenditure has a significant and negative effect on cash holding.
Mendeteksi Earnings Management Perusahaan Melalui Aktivitas Riil Viriany; Liana Susanto; Henny Wirianata; Yanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.627

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.
Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual Henny Wirianata; Amin Wijoyo; Liana Susanto; Viriany
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.714

Abstract

The research data processed is from the 2016 - 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. The results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positive significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size Viriany; Henny Wirianata
Jurnal Ekonomi Vol. 26 No. 3 (2021): November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i3.797

Abstract

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in the manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that were used are 64 companies in the manufacturing sector with a total of 192 data sorted by utilizing the purposive sampling technique. The research results indicate that intellectual capital possesses a positive and significant effect on financial performance, while leverage possesses an insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.
Co-Authors Amin Wijoyo Henny Wirianata Liana Susanto Steven Sean Yanti