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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Ecopreneur.12 Journal of Economics, Business, and Government Challenges Journal of Economics and Business UBS JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Abimanyu: Journal of Community Engagement Akuntansi'45 Jurnal Akuntansi AKUNESA International Journal Of Economics Social And Technology Jurnal Ilmiah Dan Karya Mahasiswa Intellektika: Jurnal Ilmiah Mahasiswa International Journal of Economics and Management Sciences Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Ekonomi dan Bisnis
Eni Wuryani
Universitas Negeri Surabaya
Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Sistem Pelaporan Pelanggaran dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan Rashinta Dwi Pratopo; Eni Wuryani
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.257

Abstract

Ancaman yang sering dihadapi perusahaan adalah kecurangan. Kecurangan temtu harus diminimalisasi untuk mencegah adanya kerugian. Salah satu cara yakni dengan penerapan sistem pelaporan pelanggaran dan sistem pengendalian internal. Maka penelitian ini bertujuan untuk mengetahui pengaruh sistem pelaporan pelanggaran dan sistem pengendalian internal terhadap pencegahan kecurangan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS 24. Hasil penelitian menunjukkan sistem pelaporan pelanggaran berpengaruh positif terhadap pencegahan kecurangan, sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan kecurangan.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI KASUS PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI TAHUN 2018-2022) Nur Lailiawati; Eni Wuryani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.13961

Abstract

ABSTRAK Penelitian ini bermaksud guna memberikan kontribusi tambahan melalui kajian terhadap pengaruh variabel keuangan, meliputi perputaran modal kerja, perputaran piutang, perputaran persediaan, perputaran kas, serta ukuran perusahaan, terhadap tingkat profitabilitas perusahaan. Temuan ini memakai metode asosiatif dengan pendekatan kuantitatif. Populasi yang diteliti mencakup 10 perusahaan subsektor farmasi yang tercatat di BEI pada periode 2018-2022. Teknik pengambilan sampel dilaksanakan dengan metode purposive sampling dalam pendekatan non-probability sampling, dimana pemilihan sampel berdasarkan kriteria tertentu. Pengolahan data temuan memakai SPSS versi 25 dengan metode analisis regresi linear berganda. Hasil temuan memberikan petunjuk bahwasanya perputaran modal kerja tidak memiliki pengaruh terhadap profitabilitas. Perputaran piutang berpengaruh positif signifikan terhadap profitabilitas. Sedangkan perputaran persediaan, perputaran kas, dan ukuran perusahaan menunjukkan pengaruh negatif signifikan terhadap profitabilitas.
Potential Mapping of Pesantren as Community Economic Empowerment Capital Cahayu Arum Min Tasnim; Eni Wuryani
Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.65

Abstract

This study aims to examine the effect of the Investment Opportunity Set (IOS) and Firm Size on Firm Value. This research was conducted at companies listed on the Jakarta Islamic Index for the period 2017-2020. The sample used in this study were 116 companies listed in the Jakarta Islamic Index for the 2017-2020 period. The sampling technique used was purposive sampling. The type of data used in this study is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. The dependent variable in this study is firm value while the independent variables are Investment Opportunity Set (IOS) and Firm Size . Based on the analysis results show the Investment Opportunity Set (IOS) has a positive and significant effect on firm value, and firm size has no effect on firm value.
Pengaruh Good Corporate Governance, Cash Holding, Kinerja Keuangan, dan Ukuran Perusahaan terhadap Nilai Perusahaan Yanti Oktaviana; Eni Wuryani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 2 (2024): APRIL: JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i2.1615

Abstract

This study aims to determine the effect of good corporate governance, cash holding, financial performance and company size in firm value. The population in this study were 44 food and baverages companies for the 2019-2022 period listed on the Indonesia Stock Exchange. The independent variables used in the study consist of the board of commissioners (DK). Audit committee (KA), cash holding (CH), company size (LN), financial performance (ROA), while the dependent variable is firm value (PBV). The number of sample uses a quantitative approach. Research data processing using SPSS version 23 with multiple linear regression analysis methods. Based on the result of the analysis that has been carried out, it is foud that the board of commissioners, audit committee, company size has no effect on firm value. While cash holding and ROA have an effect on firm value.
Pengaruh Karakteristik Perusahaan terhadap Konservatisme Akuntansi Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2019-2022 Alfiyatush Nurul Jannah; Eni Wuryani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 3 (2024): JUNI: JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i3.2077

Abstract

The purpose of this study was to determine and analyze the influence of company characteristics on accounting conservatism. The population of this study was 31 Health Companies for the period 2019-2022 listed on the Indonesia Stock Exchange. The independent variables used in this study consist of company size (LN), leverage (DER), liquidity (CR), and profitability (ROE), while the dependent variable is accounting conservatism (CONACC). The number of samples used as many as 60 samples with purposive sampling technique. This type of research is quantitative. Pengolaha research data using SPSS version 29 with multiple linear regression analysis method. Based on the results of the analysis that has been done, it is obtained that the size of the company, leverage, and liquidity have no effect on accounting conservatism, while profitability has an effect on accounting conservatism.
The Effects of Profitability, Leverage, Activity, and Company Size on Financial Distress Syahirotul Ambar Maulidiyah; Eni Wuryani
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1192

Abstract

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.
The TOE Theory Perspective on the Adoption of Accounting Information Systems: The Role of Innovative Leadership as a Catalyst for Public Sector Digitalization Gita Panji Sasmita; Imaniar Septiani Rais; Intan Nita Isbach; Hariyati; Eni Wuryani
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1723

Abstract

While the Technology-Organization-Environment (TOE) framework is widely used to understand how organizations adopt new technologies. However, its relevance in the public sector where digitalization is often a mandatory compliance rather than a voluntary choice remains underexplored. This study bridges that gap by investigating how Technological Capital, Organizational Culture, and Environmental Uncertainty drive the adoption of Accounting Information Systems (AIS), specifically the Local Government Information System (SIPD). Additionally, we examine whether Innovative Leadership acts as a catalyst in this process. Using a quantitative explanatory design, we surveyed 187 civil servants operating the SIPD in the Rembang and Madiun Regencies. The SEM-PLS analysis reveals a compelling dynamic: Technological Capital and Environmental Uncertainty significantly propel AIS adoption, whereas Organizational Culture shows no meaningful impact. Interestingly, Innovative Leadership effectively strengthens the role of Technological Capital but does not moderate the organizational and environmental factors. These findings offer a fresh theoretical perspective on the TOE framework, suggesting that in heavily regulated government settings, tangible infrastructure and external regulatory pressures simply override internal cultural readiness. For local governments, this underscores a clear practical directive: accelerating digital transformation requires prioritizing concrete technological investments and positioning digitally competent leaders, rather than relying solely on cultural shifts.  
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KUALITAS ENTERPRISE RISK MANAGEMENT (ERM) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA TAHUN 2020–2024 Muhammad Naiyiron Romdoni; Eni Wuryani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rpztmm81

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) Disclosure on the quality of Enterprise Risk Management (ERM) and to investigate the moderating role of firm size. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 96 observations that met the research criteria. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Environmental Disclosure has no effect on Enterprise Risk Management (ERM) quality. Social Disclosure has a positive effect on Enterprise Risk Management (ERM) quality, whereas Governance Disclosure has no effect on Enterprise Risk Management (ERM) quality. The moderation test reveals that firm size strengthens the effect of social Disclosure on Enterprise Risk Management (ERM) quality, indicating its role as a quasimoderator. These findings suggest that the social dimension is the ESG component that contributes most significantly to strengthening risk management practices in energy sector companies. This study implies that companies should enhance the quality of Social Disclosure and integrate it into risk management systems to support long-term corporate sustainability.
COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE Eni Wuryani
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.117

Abstract

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and corporate performance.This study was done by means of census with the population of 69 go public companies.They have been the participants of Corporate Governance Perception Index (CGPI)period 2004-2008. The variable of company size was measured by using the logarithm ofassets while that of earnings management using discretionary accruals. In measuring firmperformance variable, the study uses Tobins Q. The results of this study show a significantnegative effect of firm size on earnings management. Large-sized companies will avoid doingearnings management. Beside, the size of company has a significant and positive effect oncompany performance. Large-sized companies will have a chance to get a greater opportunityto profit through the sale of shares.
The Influence of Foreign Portfolio Investment and Public Ownership on Stock Price Volatility of Indonesian Energy Sector Companies (2021–2024) Vania Nur Faith; Eni Wuryani
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2233

Abstract

This study examines the effect of Foreign Portfolio Investment (FPI) and public ownership structure on the stock price volatility of energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach, this research analyzes secondary data from 40 companies, resulting in 160 observations. Data were collected from annual reports, Indonesia Stock Exchange publications, and stock price records and analyzed using panel data regression. The results show that Foreign Portfolio Investment and Foreign Institutional Ownership has a negative effect on stock price volatility. In contrast, Local Institutional Ownership and Foreign Individual Ownership has a positive effect on stock price volatility, while Local Individual Ownership has no effect on stock price volatility. These findings indicate that different investor groups contribute differently to stock price movements. This study concludes that investor heterogeneity plays an important role in explaining stock price volatility in Indonesia’s energy sector.
Co-Authors Agassi Pringgo Rahardjo Alfiyatush Nurul Jannah Amalia Nony Laila Parytri Anisa Widiya Sari Cahayu Arum Min Tasnim Cahayu Arum Min Tasnim Della Ayu Rizki Dianwicaksih Arieftiara Endah Ayuning Tiyas Erryn Aprilia Mawarni Firdaus Fridikus Matondang Gita Panji Sasmita Hariyati Hariyati Hariyati Hildana Aprilia Imaniar Septiani Rais Insyirah Putikadea Intan Nita Isbach Karina Avelya Putri Kevin Alif Queenan Kamar A M. Rafly Akbar Salim Mariana Marisa Catur Saputri Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Muhammad Naiyiron Romdoni Nabila Nabila Ni Nyoman Alit Triani Nur Lailiawati Othy Happy Dharmaning Savitry Putri, Laily Mandala Rahmanda Rafsyanjani Rashinta Dwi Pratopo Risa Nadya Septiani Susi Handayani Syahirotul Ambar Maulidiyah Tjiptohadi Tjiptohadi Vania Nur Faith Wa Ode Musmiarny Nilammadi Yanti Oktaviana