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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi AKSES: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Abdi Insani Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekuilnomi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Research Student RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Cendekia Ilmiah
Menik Indrati
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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INTERNAL AND EXTERNAL FACTORS AFFECTING PROFITABILITY : EVIDENCE FROM FOOD AND BEVERAGE COMPANIES ON THE IDX (2020-2024) Sari, Yuni Ratna; Indrati, Menik
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6373

Abstract

Penelitian ini bertujuan, menganalisis pengaruh ukuran perusahaan, efisiensi perusahaan, likuiditas, kekuatan pasar, pertumbuhan perusahaan, dan inflasi terhadap profitabilitas pada perusahaan subsektor food & beverage yang tercatat pada Bursa efek Indonesia (BEI) dengan periode penelitian 2020 hingga 2024. Penelitian ini terdapat 95 perusahaan, namun hanya 27 perusahaan yang memenuhi kriteria. Sehingga dari 475 total data hanya 135 data yang digunakan dalam penelitian. Data sekunder digunakan pada penelitian ini, dimana data diambil dari laporan keuangan perusahaan yang tersedia di website resmi perusahaan dan Bursa Efek Indonesia. Hasil penelitian ini diperoleh ukuran perusahaan, pertumbuhan perusahaan dan inflasi berpengaruh positif namun tidak signifikan terhadap profitabilitas. Efisiensi perusahaan, likuiditas dan kekuatan pasar berdampak positif dan signifikan terhadap profitabilitas. Temuan dari penelitian diharapkan dapat menjadi pertimbangan bagi pengambil keputusan, pelaku industri, serta peneliti selanjutnya dalam merumuskan strategi bisnis yang lebih adaptif dan berkelanjutan di tengah dinamika ekonomi yang tidak pasti.
The Influence of Corporate Social Responsibility, Chief Executive Officer Narcissism on Financial Performance with Earnings Management as a Mediator Endang Kartini Situmorang, Jesenia; Indrati, Menik
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1063

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) and Chief Executive Officer (CEO) narcissism on corporate financial performance, with earnings management serving as a mediating variable. The objectives are to analyze the direct effects of CSR and CEO narcissism on financial performance, measured by Return on Assets (ROA), examine their influence on earnings management practices, and test the mediating role of earnings management in these relationships. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using data obtained from annual reports. Path analysis is employed to assess both the direct and indirect relationships among variables. Using a quantitative approach with path analysis, this study investigates 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, resulting in 75 observations through purposive sampling. The findings reveal that CSR has a significant positive influence on earnings management and directly contributes to improved financial performance, as measured by Return on Assets (ROA). CEO narcissism, while negatively associated with earnings management, demonstrates a significant positive impact on ROA. Additionally, earnings management plays a significant mediating role in the relationship between both CSR and ROA, as well as CEO narcissism and ROA. These results highlight the strategic role of CSR and the psychological traits of top executives in shaping financial outcomes. The study underscores the importance for stakeholders to consider managerial personality and social responsibility initiatives when evaluating a company’s financial health and governance practices.
The Effect of Audit Committee, Profitability, Company Size, and Leverage on Audit Report Lag Wrensiska, Dwi; Indrati, Menik
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1068

Abstract

This study examines the factors influencing audit report lag in the transportation and logistics sector, addressing the persistent problem of delayed financial reporting that undermines market transparency and investor confidence. The research problem stems from the significant number of companies listed on the Indonesia Stock Exchange (IDX) that consistently exceed the 90-day regulatory deadline for submitting audited financial statements, with audit report delays potentially causing administrative fines, declining investor confidence, and capital market volatility. The objectives are to analyze the effects of audit committee characteristics, profitability, company size, and leverage on audit report lag in transportation and logistics companies. Using a quantitative approach with panel data regression based on the Fixed Effect Model (FEM), this study examines 24 companies listed on the IDX during 2022–2024, resulting in 72 observations through purposive sampling. The results of the study show that while larger businesses and more extensive audit committee structures speed up the audit process, audit report delay is negatively and significantly impacted by audit committee characteristics and firm size. Meanwhile, audit report delays have not been significantly impacted by profitability or debt. The results of the study have managerial implications for improving the performance of audit committees and making the best use of available resources to reduce audit report delays and improve the openness and dependability of financial data.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Modal, dan Corporate Social Responsibility Terhadap Nilai Perusahaan Asofyan, Arif Andi; Indrati, Menik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3075

Abstract

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.
Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan) Maharani, Melinda; Indrati, Menik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3076

Abstract

The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 4.0. The results show that Self-esteem, Knowledge Sharing, Professional Skepticism, and Educational Level positively influence Auditor Performance. Meanwhile, Narcissism has an adverse effect on Auditor Performance. These findings highlight the importance of personality traits and professional conduct in supporting the quality of auditor performance.
Pengaruh Pengumuman Dividen, Ukuran Perusahaan Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Moderasi Febriani, Meri; Indrati, Menik
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3077

Abstract

This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.
Pengaruh Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Tania Audinawati Br Tarigan; Menik Indrati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 9 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i9.4787

Abstract

This research aims to analyze the influence of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on share prices in 34 LQ45 index companies during 2018–2020. The research method used is associative with the population of companies listed on the LQ45 index of the Indonesian Stock Exchange. Data collection was carried out through annual financial reports from 34 companies during the 2018-2020 period. The sampling method uses purposive sampling with certain criteria, and data analysis is carried out using multiple linear regression using SPSS software. The research results show that these four variables simultaneously influence stock prices. Specifically, Earning Per Share (EPS) has a positive influence, while Debt to Equity Ratio (DER) has a negative influence. Return On Assets (ROA) and Return On Equity (ROE) do not have a significant effect on stock prices.
Pengaruh Self-Enhancement, Conservation Atas Budaya Pajak Pribadi Dengan Di Moderasi Tingkat Penghasilan Septian, Irfan; Indrati, Menik
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2227

Abstract

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering income level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Structural Equation Model (SEM). The research results show that Self-Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, income level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization.
Pengaruh Price Earning Ratio, Firm Size, Liquidity, dan Operating Cash Flow Terhadap Stock Return Siti Annisa Hartati; Indrati, Menik
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 1 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v8i1.10164

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Price Earning Ratio, Ukuran Perusahaan, Likuiditas, dan Arus Kas Operasi terhadap Return Saham. Variabel independen yang digunakan dalam penelitian ini ada empat yaitu Price Earning Ratio yang diproksikan PER, Ukuran Perusahaan yang diproksikan dengan Size, Likuiditas yang diproksikan dengan Current Ratio (CR), dan Arus Kas Operasi yang diproksikan dengan OCF. Serta satu variabel independen yaitu Return Saham yang diproksikan dengan SR. Terdapat 16 dari total 30 perusahaan yang dapat memenuhi kriteria sampel perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019-2021. Hasil penelitian ini membuktikan bahwa variabel Price Earning Ratio, Likuiditas, dan Arus Kas Operasi mempunyai pengaruh positif terhadap Return Saham. Sedangkan variabel Ukuran Perusahaan mempunyai pengaruh negatif terhadap Return Saham. Penelitian ini dapat bermanfaat bagi suatu perusahaan untuk dapat mempertahankan kinerja perusahaan agar dapat memenuhi ekspektasi investor dalam memberikan return saham. Serta agar investor lebih berhati-hati dalam mengambil keputusan investasi untuk mencapai return saham yang diharapkan. Kata Kunci: Price Earning Ratio; Ukuran Perusahaan; Likuiditas; Arus Kas Operasi; Pengembalian Saham
Pengaruh Kesulitan Keuangan, Profitabilitas dan Dewan Komisaris Independen terhadap Penghindaran Pajak Martin, Boyke; Indrati, Menik
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1698

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan, profitabilitas dan dewan komisaris independen terhadap penghindaran pajak. Dalam penelitian ini variabel independen kesulitan keuangan diukur menggunakan model Altman ZScore modifikasi, profitabilitas diukur dengan ROE, dewan komisaris independen diukur dengan jumlah frekuensi rapat dan variabel dependen diukur dengan CETR. Objek penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 15 perusahaan dengan periode 2021 hingga 2023. Penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan aplikasi Statistical Program for Social Science (SPSS). Hasil penelitian menunjukkan bahwa variabel kesulitan keuangan dan profitabilitas berpengaruh negatif terhadap penghindaran pajak sedangkan variabel dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak. Penelitian ini dapat menjadi bahan pertimbangan bagi perusahaan untuk mengangkat anggota dewan komisaris independen yang berpengalaman dan memiliki latar belakang pendidikan akuntansi atau keuangan dan meningkatkan transparansi mengenai kondisi keuangannya, dan merancang strategi perencanaan pajak yang seimbang antara efisiensi, kepatuhan, dan keberlanjutan jangka panjang. Hal ini akan membantu perusahaan mencapai tujuan bisnisnya dengan tetap mematuhi peraturan perpajakan yang berlaku.
Co-Authors Achmalia, Nurul Agnes Claudia Agustiningsih, Wulandari Andreas, Kresencia Yolanda Anggraini, Desia Fitri Asofyan, Arif Andi Aulia Sarikha Azizah, Intan Claraswati, Nadya Claudia, Agnes Datun, Fajar Wakhi Dian Oktavia Endang Kartini Situmorang, Jesenia Eny Purwaningsih Eny Purwaningsih, Eny Faaroek, Safiani Febriani, Meri Gebrina Riski Gilang Andhika Marsa Handayani, Rafika Hartati, Siti Annisa Hermanto Hermanto Hermanto, Hermanto Ika Baskara Kasih, Restu Tiara Kristine Amelia Kurniawan, Priscilla Angel Listya Ayu Artikasari MAHARANI, MELINDA Mardiyanti, Mira Martin, Boyke Mentari Pramudyani Elyanto Nadya Claraswati Nahdiah Ramadhanty Noviana Laurencia Nugraheni, Rizkyana Nurindrayani, Aulya Nurul Achmalia Oktavia, Dian Pilka Nursari Prasetyo, Wisnu Budi Pristha, Anggita Aryunia Purwaningsih, Eny Putri, Eka Noviana Rahmadhani Diea Nuraulia Ramadhaningsih, Devi Ramdhanti, Moza Rinjani, Fatima Rinjani, Sekar Ayu Riski Ayu Fitriani Rizkyana Nugraheni Roffai, Muhammad Samuel, Binsar Septian, Irfan Siti Annisa Hartati Sophiyanto wuryan Tania Audinawati Br Tarigan Triyana, Leni Gusliani Umi Sholihah Wrensiska, Dwi Wulandari Agustinah Yuni Ratna Sari Yunia Andini