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All Journal Jurnal Ekonomi Jurnal Akuntansi
Henny Wirianata, Henny
Unknown Affiliation
Economics, Econometrics & Finance

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KOMPETENSI MAHASISWA JURUSAN AKUNTANSI DAN KESIAPANNYA DALAM MENGHADAPI DUNIA KERJA ERA MASYARAKAT EKONOMI ASEAN (MEA ) Wirianata, Henny
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.278

Abstract

The objective of this research is to know accounting student’s competency andtheir readiness to enter working environment in ASEAN Economic Community (AEC) era. Accounting student’s competency measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences to accounting student’s readiness, while relationship and analysis competency have insignificant influences to accounting student’s readiness to enter working environment in AEC era.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG Wirianata, Henny
Jurnal Ekonomi Vol 24, No 3 (2019): November 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i3.610

Abstract

The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have positive and significant effect towards firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects towards firm value. The results also show that institutional ownership could not moderated the effects of capital structure, profitability, and firm size towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.
Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership Wirianata, Henny
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.638

Abstract

The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.
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