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PERAN ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG MENGIKUTI PROGRAM PROPER PADA TAHUN 2017-2019 DENGAN DETERMINAN GREEN ACCOUNTING Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.538

The purpose of this study is to determine the effect of Green Accounting on Profitability either direct or indirect with environmental performance as an intervening variabel. The population in this study is the manufacturing companies listed in Indonesian Stock Exchange and follow PROPER program for the years of 2017-2019. The samples was conducted by purposive sampling, with the criteria determined then the number of samples is 31 manufacturing companies. To solve the research question, this study uses simple linier regression analysis and path analysis with SPSS 25 The results of this study indicate that: 1) There is a direct effect of green accounting on environmental performance.2) There is a direct effect of environmental performance on profitability.3) There is a direct effect of green accounting on profitability. 4) Green accounting directly through environmental performance has a significant effect on return on assets.

EFEK INTELECTUAL CAPITAL (IC) PADA MOTIVASI PERILAKU WINDOW DRESSING LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.640

The purpose of this study was to examine the effect of intellectual capital on the motivation for window dressing behavior in financial statements in transportation companies listed on the Indonesia Stock Exchange. This study uses primary data obtained by filling out a questionnaire. The population in this study are all transportation companies listed on the Indonesia Stock Exchange in 2021 as many as 47 companies with a sample of 20 companies. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with Smart PLS (Partial Least Square) software. The results of the study: 1. Human capital has an effect on the motivation of window dressing behavior, 2. Structural capital has no effect on the motivation of window dressing behavior, 3. Relational capital has an effect on the motivation of window dressing behavior

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Heni Yusnita, M.Ak.; Pratiwi Nursehah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aimed to test and provide empirical evidence of the influence of profitability, firm size and fiscal lost compensation on tax avoidance. This study classified as causative research. The population in this study was manufacturing companies listed on Indonesian Stock Exchange in 2013 until 2017. The sample was chosen by purposive sampling method and after reduces with several criteria, 13 firms are determined as samples. Data used was secondary data obtained from www.idx.co.id. Data was analyzed by using a linear regression analysis with help a program named SPPS version 25. The results showed that : 1) profitability has a significant effect on tax avoidance. 2) firm size has a significant effect on tax avoidance. 3) fiscal lost compensation has significant effect on tax avoidance. The tests are based on confidence level of 95%, and an error rate of 5%.

DETERMINASI DIAMOND FRAUD DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERDAGANGAN BESAR SUB SEKTOR BARANG PRODUKSI DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019) Heni Yusnita, M.Ak.; Anggun Rizka Utami
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.507

The purpose of this research is to study whether the components of diamond fraud can be used to approve fraudulent financial statements. This study uses a purposive sampling method with 27 companies during the 2017-2019 period. The results of multiple linear regression in SPSS 25 claims for the pressure component can be seen if the hypothesis is accepted relating to financial targets determined by gross profit margins can be used fraud on the company, as well as the opportunity component can also be used for fraud on the financial statements. For the next two components, namely rationalization which is proxied by a change of auditors, the results of the study cannot be used to replace fraud on the financial statements and abilities that are proxied by a change of directors, can be approved for fraud in the financial statements. For further research is expected to produce more significant results by increasing research data and with different methods

PENGARUH PROPORSI KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS INSTITUSIONAL TERHADAP RETURN ON ASSETS DENGAN ACCRUAL EARNINGS MANAGEMENT SEBAGAI VARIABEL INTERVENING Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to determine the effect of good corporate governance which is proxied by the proportion of institutional ownership and the size of the board of commissioners on return on assets with accrual earnings management as an intervening variable manufacturing company in the property and real estate sectors listed on the Indonesia Stock Exchange in 2017-2019. By using a path analysis the results of the study found that the proportion of institutional ownership influences accrual earnings management, the size of institutional board of commissioners influences accrual earnings management, the proportion of institutional ownership and the size of the board of commissioners together affect the accrual earnings management. The proportion of institutional ownership has no effect on return on assets, the size of the institutional board of commissioners has an effect on return on assets, accrual earnings management has an effect on return on assets, the proportion of institutional ownership, the size of the board of commissioners and accrual earnings management together influence return on assets. Accrual earnings management can act as an intervening variable on the effect of the proportion of institutional ownership on return on assets. Accrual earnings management can act as an intervening variable on the effect of institutional board size on return on assets.

Revenue Model dan Conditional Revenue Model untuk Mendeteksi Manajemen Laba Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue model and conditional revenue model. This study adopts the research conducted by Stubben (2010) where there are two measurement models to detect the presence of accrual earnings management. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each companies. These results prove that the revenue model is able to indicate the companies 34 of the total 38 in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the companies 36 of the total 38 in the manufacturing companies indicated accrual earnings management.

PENGARUH MANAJEMEN LABA AKRUAL DENGAN PENDEKATAN REVENUE DISCRETIONARY MODEL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The purpose of this research aims to determine the effect of earnings management on firm value. Earnings management proxy by accrual activity with revenue discretionary model (Stubben 2010) and real activity with method Roychowdhury (2006), firm value meausured Price To Book Value. The population involved in this study were all the manufacture companies listed in the Indonesia stock exchange during 2015-2016. The samples were selected by using purposive sampling method. The analysis was conducted based on multiple linear regressions supported by SPSS program. The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow . Moreover, accruals earnings management and real earnings management through operating cash flow have influence on firm value. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm value, so it can be a consideration in making investment decisions

PENGARUH ARUS KAS OPERASI, LEVERAGE , PROFITABILITAS DAN ENTERPRISE RISK MANAGEMENT (ERM) DISCLOSURE TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2018-2020 Heni Yusnita, M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.685

This research was conducted to determine the effect partially or simultaneously between operating cash flow, leverage , profitability and enterprise risk management on financial distress in manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange for the 2018-2020 periods. The data analysis technique used is quantitative research methods with descriptive and verification approaches. The type of data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The method of determining the sample of this study using purposive sampling. The population in this study were 78 companies. Companies that meet the criteria to be sampled in this study are 19 companies.The results of the study partially show that operating cash flow and enterprise risk management disclosure have a significant effect on financial distress. Meanwhile, leverage and profitability do not have a significant effect on financial distress. While simultaneously operating cash flow, leverage , profitability and enterprise risk management disclosure have a significant effect on financial distress.

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