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Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur Dwiputri, Nafisa Azzahra; Murni, Yetty; Fujianti, Lailah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1430

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.

The Impact Of CSR, Institutional Ownership, Tax Avoidance, And Leverage On Firm Value That Moderated By Profitability Juliana, Vina; Murni, Yetty; Astuti, Shinta Budi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2034

This study aims to identify the impact of influence CSR, Institutional Ownership, Tax Avoidance, Leverage and Profitability on Firm Value as well as Profitability to be moderated variable. This study used annual report and financial statement from website IDX and each firm that use in this study. Total sample of this study is 60 that consist of 12 firm property, real estate, and building construction listing on IDX 2017 until 2021. This study used regression data panel and Moderated Regression Analysis (MRA). The results indicated that Institutional Ownership, Leverage, and Profitability has impact on firm value meanwhile CSR and Tax Avoidance does not has impact on firm value. In moderating, Profitability can increase the effect of Institutional Ownership on Firm Value and can reduce the effect of Tax Avoidance and Leverage on Firm Value. However, Profitability cannot moderate CSR on Company Value. In this study there is still a research gap. The limitations of this study only use samples of property, real estate and building construction.

The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Murni, Yetty; Freddy, Hotman; Safitri, Yulia
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 1 No 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Earnings management is the actions taken by management to affecting earnings report for a particular purpose. Earnings management practices are influenced by conflicts of interest between management and owners when all parties are trying to reach and maintain the desired level of prosperity. This study aimed to analyze the factors that influence earnings management. The independent variables used were firm size, leverage, and profitability. The dependent variable used is earnings management. The method used in this study is multiple linear regression analysis with secondary data sourced from Indonesia Stock Exchange (IDX). The samples used in this study were 50 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2014. The results of this study showed that the firm size have a significant positive influences on earnings management, but leverage and profitability didn’t have influence on earnings management.

Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.

Implementasi ERP Odoo dengan Modul Akuntansi pada SMK PGRI 3 Bogor Masri, Indah; Oktrivina, Amelia; Astuti, Shinta Budi; Murni, Yetty; Musta'ani, Salis; Ambarwati, Sri; Terminanto, Agung; Rasyid, Diandra Kamila
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i1.70

Vocational education in Vocational High Schools (SMK) has an important role in preparing skilled human resources, especially in facing the era of the Industrial Revolution 4.0. This Community Service (PKM) activity aims to introduce and train students of SMK PGRI 3 Bogor in implementing the Enterprise Resource Planning (ERP) ODOO system, especially in the accounting module. The methods used in this activity include lectures, discussions, practices, and evaluations. The results of the activity showed that students experienced an increase in understanding of the concept of ERP and its application in accounting. The evaluation questionnaire showed that 83% of respondents agreed that the material presented was in accordance with their needs. It is hoped that this activity can continue and provide further benefits in information technology training in other schools. Through a better understanding of ERP, students are expected to be able to develop relevant skills and compete in an increasingly digital world of work.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Murni, Yetty; Freddy, Hotman; Safitri, Yulia
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 1 No. 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Earnings management is the actions taken by management to affecting earnings report for a particular purpose. Earnings management practices are influenced by conflicts of interest between management and owners when all parties are trying to reach and maintain the desired level of prosperity. This study aimed to analyze the factors that influence earnings management. The independent variables used were firm size, leverage, and profitability. The dependent variable used is earnings management. The method used in this study is multiple linear regression analysis with secondary data sourced from Indonesia Stock Exchange (IDX). The samples used in this study were 50 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2014. The results of this study showed that the firm size have a significant positive influences on earnings management, but leverage and profitability didn’t have influence on earnings management.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Logam yang terdaftar di BEI periode tahun 2018-2022) Murni, Yetty; Tobing, Grace Yohana; Utami, Khalida
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3009

Tax Avoidance is a company's effort to minimize the corporate tax burden paid by looking for weaknesses in tax regulations. This study aims to examine the effect of profitability, leverage, company size and independent commissioners on tax avoidance in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample of this study consisted of 10 metal sub-sector manufacturing companies listed on the IDX which were selected by purposive sampling method. The analysis technique used in this research is analysis using multiple linear regression with the Eviews-12 program. The results of this study indicate profitability, and independent commissioners have a negative effect on tax avoidance, while the leverage variable and company size have no effect on tax avoidance. And the results of the determinant value (R2) in this study amounted to 28.7%, meaning that profitability, leverage, company size and independent commissioners contributed 28.7% to tax avoidance and the remaining 71.3% was explained by other variables not used in this study. Keywords : Profitability, Leverage, Company Size, Independent Commissioner on Tax Avoidance.

Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Leverage, dan Firm Size Terhadap Profitabilitas Pada Perusahaan Pertambangan Di Indonesia Aurelia, Randi Afifah; Murni, Yetty; Yatim, Muhammad Rubiul
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.393

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, biaya lingkungan, leverage dan firm size terhadap profitabilitas. Proksi dari masing-masing variabel independen adalah kinerja lingkungan menggunakan hasil penilaian PROPER, biaya lingkungan diukur dengan membandingkan biaya CSR yang di keluarkan perusahaan dengan laba tahun berjalan, leverage diukur dengan debt to equity ratio, dan firm size diukur dengan proksi logaritma natural (Total Aset). Data yang digunakan dalam penelitian ini adalah data sekunder, berupa laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia, laporan keberlanjutan yang diperoleh dari website masing-masing perusahaan, dan laporan PROPER yang secara resmi diterbitkan oleh Kementrian Lingkungan Hidup pada website resminya. Populasi yang digunakan adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian selama 3 tahun yaitu 2018-2020. Sampel penelitian berjumlah 15 perusahaan yang telah memenuhi kriteria sampel dengan menggunakan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa variabel leverage dan firm size berpengaruh negatif terhadap profitabilitas, sedangkan variabel kinerja lingkungan dan biaya lingkungan tidak berpengaruh terhadap profitabilitas

Igniting Employee Investment Interest: Unveiling The Impact of Investment Knowledge, Minimal Capital, Return and Risk of Investment, and Technological Advances Murni, Yetty; Azhar, Rifqi Ali; Sudarmaji, Eka
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 1 (2024): JABM, Vol. 10 No. 1, Januari 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.1.137

The study examined how investing knowledge, minimum capital requirements, risk and returns, and technological advances affect PT Telkom Indonesia workers' investment interest. From December 2022 to April 2023, 120 workers received surveys. SEM with PLS was used to analyze the data. The findings show that of the four hypotheses, two hypotheses, namely return and risk, investment, and technological advances, were supported or accepted. However, two hypotheses, namely investment knowledge and minimal capital, did not affect investment interest. Investment knowledge and minimal capital did not significantly affect PT. Telkom employees. The evidence suggests that senior workers approaching retirement choose wealth preservation above difficult learning of complex capital market topics. The return and risk of investment and technological advances promote widespread adoption regardless of seniority. The study advised that the management should foster financial advice literacy early in junior recruits' careers. Strategically, HR divisions should emphasize core investing instruction while onboarding young arrivals early in their income accumulation. Corporate programs should be designed to adapt employee involvement in the market model to achieve optimal results in building an investment culture that can ultimately strengthen the company's reputation. Keywords: investment interest, investment knowledge, minimum capital, return & risk of investment, technological advancement

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