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All Journal Ilmiah Manajemen Bisnis Monex: Journal of Accounting Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IKRA-ITH Informatika : Jurnal Komputer dan Informatika Scientific Journal of Reflection : Economic, Accounting, Management and Business IJISTECH (International Journal Of Information System & Technology) Surya Abdimas JURNAL ILMIAH M-PROGRESS ESENSI: Jurnal Manajemen Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Cakrawala Management Business Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal FAME (Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services Jurnal Kajian Ilmiah IJISTECH Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Berdikari : Jurnal Ekonomi dan Statistik Indonesia JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Journal of Innovation Research and Knowledge Jurnal Masyarakat Indonesia Jurnal Ilmu Manajemen & Ekonomika SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Artificial Intelligence and Digital Business Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development Jurnal Akuntansi dan Sistem Informasi Jurnal Kendali Akuntansi LEMBAH: Jurnal Pengabdian Masyarakat
Endah Prawesti Ningrum
Faculty Of Economic And Business, University Of Bhayangkara Jakarta Raya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Ukuran Perusahaan Memoderasi Capital Intensity, Transfer Pricing, dan Profitabilitas terhadap Tax Avoidance Lyra Aldina; Elia Rossa; Endah Prawesti Ningrum
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, transfer pricing, dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan subsektor logam dan mineral yang terdaftar di Bursa Efek Indonesia selama periode 2021–2025. Pengambilan sampel menggunakan teknik purposive sampling dan menghasilkan 93 observasi yang memenuhi kriteria penelitian. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa capital intensity dan transfer pricing tidak berpengaruh signifikan terhadap tax avoidance. Profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak memoderasi pengaruh capital intensity dan transfer pricing terhadap tax avoidance, tetapi mampu memoderasi dengan memperlemah pengaruh profitabilitas terhadap tax avoidance.
Pengaruh leverage dan Struktur Modal terhadap Nilai Perusahaan: Peran Kebijakan Dividen sebagai Variabel Moderasi pada Sektor Consumer Cyclicals Della Puspita; Endah Prawesti Ningrum; Tri Yulaeli
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6488

Abstract

This study aims to examine the effect of leverage and capital structure on firm value, with dividend policy serving as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements. Purposive sampling was applied to select the research sample, resulting in 25 companies with a total of 125 firm-year observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The results indicate that leverage has a positive and significant effect on firm value, suggesting that an optimal level of debt can enhance investor confidence and increase corporate value. In contrast, capital structure does not have a significant effect on firm value. Furthermore, dividend policy positively and significantly strengthens the relationship between leverage and firm value, while negatively and significantly weakening the relationship between capital structure and firm value. These findings imply that dividend policy plays an important moderating role in corporate financial decisions and provides valuable insights for managers, investors, and policymakers in optimizing financing strategies to enhance firm value and maintain long-term corporate sustainability.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan dengan Kebijakan Dividen sebagai Variabel Pemoderasi pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia Ekha Lestari; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1201

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan profitabilitas terhadap kinerja keuangan perusahaan dengan kebijakan dividen sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah perusahaan perbankan yang memiliki laba dan terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menggunakan metode analisis uji statistik, uji asumsi klasik, uji analisis regresi dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa: (1) Proksi Good Corporate Governance, yakni kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan (2) Profitabilitas tidak berpengaruh terhadap kinerja keuangan perusahaan (3) Kebijakan dividen tidak dapat memoderasi pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan (4) Kebijakan dividen tidak dapat memoderasi pengaruh profitabilitas terhadap kinerja keuangan perusahaan.
Pengaruh Good Corporate Governance, Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Perusahaan Batu Bara yang Terdaftar di Bursa Efek Indonesia (Periode 2020-2022) Faizal Faizal; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1214

Abstract

Tujuan penelitian ini yaitu untung menguji dan menganalisis pengaruh Good Corporate Governance, profitabilitas, dan leverage. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan menghasilkan 114 sampel data dengan metode analisis daya yaitu metode analisis deskriptif, uji regresi linear berganda, uji asumsi klasik, uji t, uji F dan koefisien determinasi. Hasil dari penelitian ini menunjukan bahwa Good Corporate Governance tidak berpengaruh terhadap nilai perusahaan, profitabilitas tidak berpengaruh terhadap nilai perusahaan, leverage berpengaruh terhadap nilai perusahaan sedangkan secara simultan Good Corporate Governance, profitabilitas, dan leverage tidak dapat mempengaruhi nilai perusahaan.
Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan Habib Musthafa; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.337

Abstract

The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.
ANALYSIS OF THE INFLUENCE OF FINANCIAL LITERACY AND RISK PERCEPTION ON INVESTING DECISIONS IN THE MILLINEAL GENERATION IN THE SOCIETY 5.0 ERA Endah Prawesti Ningrum; Jumarni Jumarni; Teguh Setiawan Wibowo; Nurlia Nurlia; Pilifus Junianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8409

Abstract

This research is motivated by the importance of investment decisions for the millennial generation. This study aims to identify and analyze the effect of financial literacy and risk perception on the investment decisions of the millennial generation in the era of society 5.0. This research method is descriptive with a quantitative approach. The sample in this study was 100 millennial generations who were taken by random sampling. The instrument used is a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using SPSS version 23.0. The results of this study explain 1) Financial literacy has a positive and significant effect on the investment decision of the millennial generation in the society 5.0 era, 2) Risk perception has a positive and significant effect on the investment decision of the millennial generation in the society 5.0 era, and 3) Financial literacy and risk perception have a positive effect and significant for the investment decision of the millennial generation in the era of society 5.0. The findings of this study indicate that if the millennial generation wants to improve their investment decisions in the era of society 5.0, they must improve their financial literacy and risk perception.
FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL SENSITIVITY (Case Study on a State Owned Bank) Rudi Ginting; Herman Sjahruddin; Amtai Alaslan; Deni Riani; Endah Prawesti Ningrum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9065

Abstract

This research is motivated by increasing acts of fraud. This study aims to determine and analyze the effect of internal control and moral sensitivity on fraud prevention. This research is a quantitative research with a case study approach. This case study was conducted at State-Owned Enterprise Banks (BUMN) including Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and State Savings Bank (BTN). The sample in this study was 100 employees with the sampling technique the sample is random sampling. Data collection uses a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) Internal Control has a positive and significant effect on Fraud Prevention, 2) Moral Sensitivity has a positive and significant effect on Fraud Prevention, and 3) Internal Control and Moral Sensitivity have a positive and significant effect on Fraud Prevention. The results of this study indicate that if a company wants to improve fraud prevention, the company must improve internal control and moral sensitivity.
IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A MODERATION VARIABLE Tuti Dharmawati; Asri Ady Bakri; Endah Prawesti Ningrum; Mahdi Mahdi; Nicholas Renaldo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10642

Abstract

This research aims to empirically analyze Internal Audit Quality Improvement through Self Efficacy and Professional Ethics with Top Management Support as a Moderating Variable. The population in this study are all auditors who work for state-owned banks in the DKI Jakarta area. Sampling was carried out by using purposive sampling method and the number of samples was 82 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that 1) Self efficacy has a significant effect on audit quality, 2) Professional ethics has a significant effect on audit quality, 3) Self efficacy and professional ethics have a significant effect on audit quality, 4) Top management support moderates the relationship between self efficacy and audit quality, and 5) Top management support moderates the relationship between professional ethics and audit quality . These findings reveal that if a company wants to improve the quality of internal audits, the company must also improve self-efficacy, professional ethics and top management support.
Co-Authors Abel Juandi Achmad Rivai Afif Amzad Febriyana Agus Budiwaluyo Ahmad Alief Rahman Faozi Albany Wardhana Alendri Jabal Haidar Alifia Rizky Zalfa Amalia, Dinda Amartia, Gina Amelia Nur Shabrina Amir Bathal Adani Amtai Alaslan Ananda Salaisha Ali Andini Sahara Annisa Angelika Confrensia Sidabutar Anggita Gyarani Annisa Nurullita Anwar , Ridwan Anwar, Bunga Aprilia Salsabilla Arman Syah Putra Arman Syah Putra Aryani, Nur Ade Asri Ady Bakri Ayu Permata Sari Azhara, Yarika Beti Nurbaiti Beti Nurbaiti Bryan Givan Christiaan, Pemy Darmun Darmun Darmun, Darmun Dea Della Puspita Deni Riani Devi Purnilasari Devina Alfiani Dewi, Atika Somantri Dewi, Nita Komala Deyva Putri Juhanto Dian Gustina Diaz Denta Pratama Dina Erliana Dinanti, Dara Dinda Amalia Ekha Lestari Elia Rossa Elia Rossa Elvaretta Theda Mufarrihah Endro Satrio Wicaksono Fadhilah Naufal Satriyo Faizal Faizal Faizal Faizal, Faizal Gina Amartia Habib Musthafa Habib Musthafa Hadianto, Handini Pratami Hafizd Saifulloh Mufid Haichal Ramadhan Handini Pratami Hadianto Hani Astuti Harahap, Hamida Syari Hartono, Pierdijono Hernowo, Pandit Hidayat Nur Prayogi Indah Rizki Maulia Indra Lubis Indra Lubis Johnny Chandra Jumarni Jumarni Kamilah Kanaya Azies Kardinah Indriana Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Khalusha Niluh Leksari Kristin, Fanny Jie Laisya Putri Azzahra Lanita Br Hasibuan Ledyta Febriana M R Lestari, Ekha Lyra Aldina Made Susilawati Mahdi Mahdi Mahmudin, Tono Maidani, Maidani Manrejo, Sumarno Manrejo, Sumarno Sumarno Maria Magdalena Sianturi Martua Nehemia Sebastian Meilandri, Detti Monica Feronica Bormasa Muhammad Difa Riza Muhammad Maulana Hafizh Muhammad Yunus Rangkuti Naila Joan Apriliani Nailah Nurul Qalbina Narpati, Bintang Nasaruddin Siregar Nayla Pungky Ermiyani Nicholas Renaldo Ningrum, Aisyah Eka Nita Komala Nita Komala Dewi Nita Komala Dewi NITA KOMALA DEWI Novi Pusfita Novita Wahyu Novita Wahyu S. Novita Wahyu Setyawati Nurbaiti, Beti Nurfebrianti, Khaerunisa Nurhanimah Nurlia Nurlia Nursyamsi , Sari Endah Nurul Aisyah Nurul Aisyah Nuryati, Tutty Nurzalinar Joesah Pasaribu, Ahmad Muchlisin Natas Pierdijono Hartono Pilifus Junianto Pratiwi Nila Sari Pratiwi Nila Sari Priatna , Wowon Purba, Lidia Margaretta Putri, Sela Dwi Qoidar Al Uzhma Quamilla Sholihah Rafina Pebriani Sukardi Rahmawati Indah Lestari Ratri Dwi Euisnawati Ridwan Anwar Rimzha Firmansyah Rina Harleyna Sari Rindra Rindra Riski Nurgiono Rotua Sri Rejeki Sinaga Rudi Ginting Saeful Mujab Sanjaya Sanjaya Sari, Pratiwi Nila Sari, Rina Harleyna Satriyo, Fadhilah Naufal Sayyidah Fatma Azzahra Sembiring, Rinawati Sevina Ghina Nafila Siahaan, Matdio Silalahi, Ratna Suminar Sjahruddin, Herman Stanty Aufia Rachmat Sundari, Iska Ayu Susan Rachmawati Syafiq Musyafa Teguh Setiawan Wibowo Thitania Nayla Ananda Tono Wartono Tri Widyastuti Tri Widyastuti Tubagus Adiansyah Tuti Dharmawati Ulan Safitri uswatun khasanah Uswatun Khasanah Vikaliana, Resista Vina Rusita Damayanti Vivi Efriandhini Wahyu Cahyo Saputro Wardani, Tiara Kusuma Wartono, Tono Wastam Wahyu Hidayat Yulaeli, Tri Zalfa, Alifia Rizky