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All Journal Jurnal Akuntansi AKUNESA AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) 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 Jurnal Ilmiah Dan Karya Mahasiswa Intellektika: Jurnal Ilmiah Mahasiswa International Journal of Economics and Management Sciences
Eni Wuryani
Universitas Negeri Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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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.
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 Hariyati Hariyati Hildana Aprilia Insyirah Putikadea Kevin Alif Queenan Kamar A M. Rafly Akbar Salim Mariana Marisa Catur Saputri Merliana Dwinda Yanthi Merlyana Dwinda Yanthi 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 Wa Ode Musmiarny Nilammadi Yanti Oktaviana