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All Journal E-Jurnal Akuntansi Universitas Udayana International Conference on Law, Business and Governance (ICon-LBG) Akuntansi Krida Wacana International Multidiciplinary Conference on Social Sciences (IMCoSS) Ultima Management : Jurnal Ilmu Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Milestone: Journal of Strategic Management Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi Jurnal Akuntansi
Herlina Lusmeida
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Liquidity, Profitability And Activity Ratio To The Probability Of Default For Banking Companies Listed in Indonesia Stock Exchanges For The Period 2006 To 2012 William Tjong; Herlina Lusmeida
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

The purposes of this study is to examine the probability of default for banking companies listed in Indonesian Stock Exchange (IDX) for the period from 2006 to 2012. A high probability of default in the future have worried the companies and public. Therefore several urgent and important actions need to be taken to improve the performance of these listed companies. Several measures which might be related to performance could be liquidity, profitability and activity ratio to examine the performance of these companies.The population of this study is all the banking companies listed in IDX for the period of 2006 until 2012. To evaluate banks’ probability of default, we use some sample of banks by using Altman’s approach. The result shows Altman’s Z score ratio for almost banks in A category still have ratio under 1.11. Bank that has Z-Score </= 1.11 indicate that the bank in A category are in financial distress and has high risk. This study shows that the Z-Score of the companies doesn’t always indicate about the existence of the companiesconsistenly.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY DENGAN SPESIALISASI INDUSTRI AUDITOR Stephanie Adelia Tunggal; Herlina Lusmeida
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

The aims of this research are to analyze the factors that influence audit delay in companies listed in Indonesia Stock Exchange (IDX) in 2014-2017 periods. Samples obtained by using purposive sampling are 84 companies. The independent variables are company size, profitability, leverage, and auditor switching. The moderating variable is auditor specialization with audit delay as the independent variable. This research uses Multiple Regression Model and Moderated Regression Analysis (MRA) with SPSS 25. The results of this research are size have negatively significant influence on audit delay, profitability have negatively significant influence on audit delay, leverage have positively significant influence on audit delay, auditor switching have positive but not significance influence on audit delay, auditor specialization have positive but not significant influence on audit delay, specialization auditor weaken the negative relationship of company size with audit delay, specialization auditor strengthens the negative relationship of profitability with audit delay, specialization auditor strengthens the positive relationship of leverage with audit delay, specialization auditor strengthens the positive relationship of auditor switching with audit delay,Keywords: audit delay, company size, profitability, auditor switching, and auditor specialization
The Influence Of Investment Opportunity Set (IOS) And Profitability Towards Stock Return On Property And Real Estate Firms In Indonesia Stock Exchange For The Periods 2011 To 2013 Grace Ruth Benedicta; Herlina Lusmeida
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

The objective of this research is to examine the influence of investment opportunity set (IOS), return on asset (ROA), return on equity (ROE) toward stock return on property and real estate firms listed in Indonesia Stock Exchange period 2011-2013. This research is classified as associative research. The used method is descriptive statistic. This research is using classical assumption test amd double linear regression run with SPSS 20.0 software. The samples are taken from property and real estate firms listed in Indonesia Stock Exchange period 2011-2013 using purposive sampling method with total of 34 samples. The independent variable in this research are Market Value to Book of Asset (MKTBASS), Market Value to Book of Equity (MKTBEQ), Earning per Share/ Price Ratio (E/P), Capital Expenditure to Book Value of Asset (CAPBVA), Return on Asset (ROA), Return on Equity (ROE). Stock Return as dependent variable. Based on this research, the result are all of the independent variables are simultaneously significantly influence on stock return. As of partially, MKTBKASS, MKTBKEQ, ROE are significantly influence on stock return, and CAPBVA, E/P, ROA are not significantly influence on stock return
Pengaruh Capital Requirements, Kepemilikan Manajerial Terhadap Manajemen Laba yang Dimoderasi Oleh Mekanisme Tata Kelola Herlina Lusmeida; Khomsiyah Khomsiyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1251

Abstract

The purpose of this study is to examine the effect of capital requirements on earnings management as well as the effect of managerial ownership on earnings management, besides that this study also wants to examine the governance mechanisms proxied by independent commissioners whether they are able to moderate the effect of each of these variables on earnings management. The sample used was 33 banking companies listed on the IDX for the 2015-2019 period, using panel data and processed using the EViews 9 software. The results of the research show that capital adequacy has a positive effect on earnings management, and governance mechanisms moderate the positive relationship between capital adequacy. to earnings management
Pengaruh Intellectual Capital dan Corporate Governance terhadap Corporate Sustainable Growth Ivonne Agustina Boediono; Herlina Lusmeida
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1486

Abstract

This study aims to examine and obtain empirical evidence on the influence of Intellectual Capital and Corporate Governance on Sustainable Growth. Sustainability has become a public concern to find out the prospects for the company's sustainability in the future by considering various aspects. In this study, testing the influence of Intellectual Capital on the company's sustainable growth calculated using MVAIC and Corporate Governance measured using Independent Commissioners, Gender Diversity and Size of the Board of Directors. This study uses a sample of manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Data analysis was performed using multiple linear regression with the STATA application program. The results of this study indicate that Intellectual Capital has no significant effect on the growth of the company's sustainability. Meanwhile, Corporate Governance as proxied using Independent Commissioners shows a significant influence. Another proxy for Corporate Governance, namely Gender Diversity and Size of the Board of Directors, is known to have no effect and has a negative effect on the company's sustainability growth.
The The Influence of CSR Disclosure and Good Corporate Governance Towards Company’s Reputation Herlina Lusmeida; Vanetta Betha Berlinda
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1580

Abstract

This study examines the effect of CSR and GCG disclosure on the company's reputation. Measurement of CSR disclosure refers to the 2016 GRI Standards. GCG is measured by proxy for the size of the board of directors, gender diversity in the board, and board activity. The research sample was 66 companies during 2018-2020 with the criteria of being public companies and releasing annual reports, not included in the financial sector companies, this was due to the characteristics of different business activities, regulations, and financial ratios, including being winners of the Corporate Image Awards for three years. consecutive years of research, reporting financial statements in rupiah currency, not foreign currency, make annual reports and/or sustainability reports during the research period, containing information on CSR and CG activities. and data analysis was performed with multiple linear regression analysis using SPSS program. The results show that CSR disclosure has a significant positive effect on the company's reputation, the size of the board of directors has a significant positive effect on the company's reputation, gender diversity in the board has a significant positive effect on the company's reputation, and board activities have a significant positive effect on the company's reputation.
DETERMINAN GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Herlina Lusmeida
Journal of Business And Entrepreneurship Vol 7 No 2 (2019): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2019 Edition)
Publisher : APPS Publications

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Abstract

The purpose of this study was to determine the effect of corporate governance mechanisms and financial performance on income smoothing in manufacturing companies. The independent variable of this study is the mechanism of corporate governance and financial performance, while the dependent variable is earnings management. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, the method of determining samples is purposive sampling, and the data is processed using regression. The results of this study are that there is no negative influence of corporate governance mechanisms consisting of the proportion of the board of commissioners, the number of boards of commissioners, managerial ownership and CEO duality on earnings management. For KAP (Public Accounting Firm), there is a significant negative effect on earnings management. For liquidity, leverage has a negative effect on earnings management while profitability has a significant positive effect on earnings management and there is no negative effect on sales growth on earnings management. Keywords: governance, financial performance, profit management, manufacturing Tujuan penelitian ini untuk mengetahui pengaruh mekanisme tata kelola dan kinerja keuangan perusahaan terhadap perataan laba pada perusahaan manufaktur. Variabel independen penelitian ini adalah mekanisme tata kelola perusahaan dan kinerja keuangan, sedangkan variabel dependennya adalah manajemen laba. Sampel dari penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2015-2017, metode penentuan sample dengan purposive sampling, data diolah dengan menggunakan regresi. Hasil dari penelitian ini adalah tidak terdapat pengaruh negatif mekanisme tata kelola perusahaan yang terdiri dari proporsi dewan komisaris, jumlah dewan komisaris, kepemilikan manajerial dan CEO duality terhadap manajemen laba. Untuk KAP (Kantor Akuntan Publik), terdapat pengaruh signifikan negatif terhadap manajemen laba. Untuk likuiditas, leverage berpengaruh negatif terhadap manajemen laba sedangkan profitabilitas berpengaruh positif signifikan terhadap manajemen laba dan untuk pertumbuhan penjualan sendiri tidak terdapat pengaruh negative terhadap manajemen laba. Kata Kunci: tata kelola, kinerja keuangan, manajemen laba, manufaktur
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP SAHAM RETURN PERUSAHAAN PERBANKAN YANG TERCATAT DI BEI PERIODE 2016–2019 Natalia Natalia; Herlina Lusmeida
Milestone: Journal of Strategic Management Vol. 1 No. 2 September 2021
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v1i2.4368

Abstract

The purpose of this study is to analyze the effect of good corporate governance on stock returns. Return is the level of profit obtained by investors on investment activities. Good corporate governance used in this study is an independent board of commissioners, audit committee, managerial ownership, and institutional ownership. This research was conducted using the annual report documentation method of banking companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sampling method in this study was purposive sampling with the number of samples obtained is 106 samples. Data processing is done by quantitative method using multiple linear regression analysis. The results of the study show that the audit committee and institutional ownership have a negative and significant effect on stock returns, while independent commissioners and managerial ownership have no effect on stock returns.BAHASA INDONESIA ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh good corporate governance terhadap pengembalian saham. Return adalah tingkat keuntungan yang diperoleh investor atas kegiatan investasi. Good corporate governance yang digunakan dalam penelitian ini adalah dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini dilakukan dengan metode dokumentasi laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2016–2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dengan jumlah sampel yang diperoleh sebanyak 106 sampel. Pengolahan data dilakukan dengan metode kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel komite audit dan kepemilikan institusional berpengaruh negatif dan signifikan terhadap return saham, sedangkan dewan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap return saham.
IMPACT OF GOOD CORPORATE GOVERNANCE TOWARDS CORPORATE VALUE WITH ENTERPRISE RISK MANAGEMENT AS MODERATING VARIABLE (EMPIRICAL STUDY OF FINANCIAL COMPANIES LISTED IN IDX FOR THE PERIOD 2017-2019) Lydia Sibarani; Herlina Lusmeida
Ultima Management : Jurnal Ilmu Manajemen Vol 13 No 1 (2021): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v13i1.1957

Abstract

Abstract- This research aims to observe and analyze the impact of Good Corporate Governance towards Corporate Value as well as analyzing whether Enterprise Risk Management is able to moderate its impact. Good Corporate Governance is proxied by the presence of Independent Commissioners, Audit Committee, as well as Managerial Ownership. The population of this research includes all financial companies that publish their annual report in Bursa Efek Indonesia (BEI) over the period of 2017-2019. Data were analyzed using the multiple regression method and the moderated regression analysis. The result of this research found that Independent Commissioners and Audit Committee gives positive and significant impact towards Corporate Value while Managerial Ownership gives negative and insignificant impact towards Corporate Value. Enterprise Risk Management is not able to moderate the impact of Independent Commissioner and Managerial Ownership towards Corporate Value but is able to moderate the impact of the Audit Committee towards Corporate Value. Keywords: Audit Committee; Corporate Value; Corporate Governance; Independent Commissioner; Managerial Ownership
DETERMINAN FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN YANG DIMODERASI GOOD CORPORATE GOVERNANCE (PERUSAHAAN SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2018‒2021) Jane Felicia; Herlina Lusmeida
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Dalam penelitian ini, peneliti melakukan pengujian untuk menentukan efek pengaruh profitabilitas, leverage, dan struktur aktiva dengan nilai perusahaan, serta pengaruh dari tata kelola yang baik untuk memoderasi. Adapun metode pengolahan data yang dipakai dalam penelitian ini yaitu multiple regression analysis (MRA) yang menggunakan aplikasi pengolahan data STATA versi 15. Peneliti memakai cara purposive sampling untuk mengumpulkan data. Sampel yang digunakan haruslah perusahaan sektor manufaktur yang sudah terdaftar di BEI dalam kurun waktu tahun 2018 sampai 2021. Jumlah perusahaan yang dijadikan sampel pengujian untuk penelitian ini adalah sebesar 60 perusahaan manufaktur atau sebanyak 240 jumlah observasi. Setelah melakukan pengujian untuk uji hipotesis pada model 1, peneliti menemukan bahwa ada hubungan positif yang bersifat signifikan atas hubungan antar profitabilitas dengan nilai perusahaan, hasil ini membuktikan bahwa hipotesis penelitian pertama terbukti benar. Leverage sebagai variabel independen juga menunjukkan adanya hubungan positif dengan nilai perusahaan.  Ini menunjukkan hipotesis kedua terbukti benar. Sedangkan hubungaantara struktur aset dengan nilai perusahaan yang diuji melalui uji hipotesis menunjukkan adanya pengaruh negatif tidak signifikan, hal ini berlawanan dengan hipotesis penelitian yang ketiga serta menunjukkan tidak ada pengaruh dari struktur aset atas nilai perusahaan. Berikutnya dari hasil pengujian efek moderasi variabel GCG atas hubungan antara variabel profitabilitas, leverage, & struktur aset kepada nilai perusahaan dengan model 2 menunjukkan bahwa GCG terbukti tidak bisa memperkuat atau memperlemah hubungan antara ketiga variabel independen atas nilai perusahaan sebagai variabel dependen. Dengan itu, hipotesis keempat, kelima, & keenam dari penelitian ini ditolak.
Co-Authors Cheryl Sudardja Grace Ruth Benedicta Ivonne Agustina Boediono Jane Felicia Khomsiyah Khomsiyah Lydia Sibarani Natalia Natalia Paskalis Krisna Putra Novaldi Adilla Stephanie Adelia Tunggal Vanetta Betha Berlinda William Tjong