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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Paulus Journal of Accounting (PJA) Akuntansi'45 TOFEDU: The Future of Education Journal MULTIPLE: Journal of Global and Multidisciplinary Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Karnawati, Yosevin -
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LIMBAH DENGAN KOMITE KEBERLANJUTAN SEBAGAI VARIABEL MODERASI Yosevin Karnawati; Bambang Sutopo
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

The purpose of this study is to analyze the influence of profitability, leverage and company size on waste disclosure with the sustainability committee as a moderating variable. The population is companies in the basic industry, energy and industrial sectors listed on the Indonesia Stock Exchange in 2019-2023, with a total of 296 samples. The data analysis technique uses quantitative analysis and causality, so that multiple linear regression of panel data is used as the analysis tool. The results showed that only profitability and leverage had a positive effect on waste disclosure, while leverage had no effect..The sustainability committee was also unable to strengthen the relationship between profitability, leverage and company size on waste disclosure.
Pengaruh Ukuran Bank, Permodalan, Profitabilitas dan Efisiensi terhadap Kredit Bermasalah Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2023 Parida, Yohana; Karnawati, Yosevin
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Industri perbankan dipandang sebagai fondasi ekonomi yang sangat penting, memberikan dukungan bagi keberlanjutan dan ekspansi ekonomi, serta memiliki pengaruh yang signifikan dalam lanskap korporasi suatu negara. Namun demikian, kendala utama yang selalu dihadapi oleh industri perbankan adalah masalah kredit bermasalah. Kredit bermasalah dipengaruhi oleh berbagai faktor, termasuk ukuran bank, modal, profitabilitas, dan efisiensi. Tujuan dari penelitian ini adalah untuk menguji dampak dari variabel-variabel seperti ukuran perusahaan, modal, profitabilitas, dan efisiensi terhadap terjadinya kredit bermasalah dalam industri perbankan. Penelitian ini mempergunakan metodologi kuantitatif. Analisis ini mencakup semua perusahaan di sektor perbankan yang tercatat di BEI. Penelitian ini menggunakan sampel sebanyak 200 titik data yang terdiri dari perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) dalam rentang waktu 2019 hingga 2023. Penelitian ini memanfaatkan berbagai teknik analisis data, seperti analisis statistik deskriptif, uji asumsi klasik (termasuk uji normalitas, uji heteroskedastisitas, uji multikolinieritas, dan uji autokorelasi), analisis regresi linier berganda, dan uji hipotesis (menggunakan uji F, dan uji t). Hasil penelitian menunjukkan bahwa Ukuran Perusahaan (Size), Permodalan (CAR), Profitabilitas (ROE), dan Biaya Operasional Pendapatan Operasional (BOPO) memiliki pengaruh simultan terhadap kredit bermasalah pada organisasi perbankan. Temuan menunjukkan bahwa ukuran perusahaan (Size), modal (CAR), dan biaya operasional pendapatan operasional (BOPO) tidak memiliki dampak yang signifikan terhadap kredit bermasalah. Namun, profitabilitas (ROE) memiliki pengaruh yang signifikan terhadap kredit bermasalah.
Pengaruh Return In Asset, Debt To Equity Ratio dan Current Ratio Terhadap Harga Saham pada Industri Manufaktur Sub Sector Makanan dan Minuman Periode 2019-2022 Hartono, Alfredo; Karnawati, Yosevin
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ffss1n66

Abstract

This study's goal was to examine how the Production Industry's Return on Assets, Debt to Equity Ratio, along with Current Ratio affected share prices in the foods and beverages subsector from 2019 to 2022. Purposive sampling is used in this research to obtain financial along with annual reports from the Indonesia Stock Exchange's official website. The analysis approach used is multiple regression. This study obtained 72 data. The findings demonstrated that the current ratio, debt to equity ratio, as well as return on assets overall substantially increased stock prices. While the coefficient of determination (Adjusted R2) value is 23.8%, which means that the contribution of return on assets, debt to equity ratio along with current ratio in explaining the stock price is 23.8%.  
The Effect of Tax Knowledge, Tax Awareness, Tax Sanctions, and Digital Tax Technology on Individual Taxpayer Compliance in West Jakarta Septianingsih, Gita; Karnawati, Yosevin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1684

Abstract

This study aims to analyze the effect of tax knowledge, tax awareness, tax sanctions, and digital tax technology on individual taxpayer compliance in West Jakarta. The sampling technique used purposive sampling with the following criteria: (1) individual taxpayers domiciled in West Jakarta and (2) those who possess a Taxpayer Identification Number (NPWP). This study employed a quantitative causal approach using primary data collected through questionnaires distributed to 100 individual taxpayers in West Jakarta. The data analysis technique used was multiple linear regression analysis. The results show that, simultaneously, tax knowledge, tax awareness, tax sanctions, and digital tax technology have a positive and significant effect on individual taxpayer compliance. Partially, each independent variable also has a positive and significant effect on taxpayer compliance. Theoretically, this study contributes by reinforcing the application of Compliance Theory in the taxation context, indicating that taxpayer compliance is influenced by knowledge, awareness, tax sanctions, and the utilization of digital technology. Practically, this study provides insights for taxpayers by showing that improving tax understanding, awareness of the importance of taxes, and the use of digital tax systems can facilitate the fulfillment of tax obligations and encourage conscious and sustainable compliance behavior, thereby avoiding tax sanctions.
Pengaruh Kinerja Keuangan terhadap Corporate Social Responsibility: Studi Empiris pada Sektor Health Care yang Terdaftar di BEI Tahun 2020-2024 Alifiah, Afsah; Karnawati, Yosevin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2150

Abstract

This study aims to analyze and provide empirical evidence on the influence of financial performance on corporate social responsibility (CSR) in healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative research employs a descriptive explanatory causality approach to examine the relationships between variables. The sample consists of 19 companies selected through purposive sampling, resulting in 95 observations. Data were analyzed using multiple linear regression. Classical assumption tests indicate that the data are normally distributed, while initial autocorrelation issues were addressed using the Cochran Orcutt approach, after which no violations of autocorrelation, multicollinearity, or heteroscedasticity were detected. The results show that return on assets (ROA), current ratio (CR), and net profit margin (NPM) simultaneously influence CSR. Partially, ROA has a negative and significant effect, while CR and NPM have positive and significant effects on CSR. This study contributes to legitimacy theory by providing empirical evidence of the role of financial performance in CSR disclosure within the Indonesian healthcare sector, while the negative effect of ROA offers additional insight into going concern theory. Practically, companies are advised to maintain liquidity levels between 150%-300% and optimize profit margins to support CSR strategies, while investors may use financial ratios as indicators to predict CSR performance.
Co-Authors Abdurahman Abdurrahman Alifiah, Afsah Amiruddin, Ahmad Arya Setiawan Bambang Sutopo Birgita Nathania Dihin Septyanto Dwi Wahyuningsih, Dwi Handayani, Sri Hartono, Alfredo Iin Endang Mardiani, Iin Endang Ika Kartika LIA AMALIA Parida, Yohana Sefti Elvina Septianingsih, Gita Sri Handayani