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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Sketsa Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Jurnal Aktiva : Riset Akutansi dan Keuangan AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi BULLET : Jurnal Multidisiplin Ilmu Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Purwaningsih, Eny
Fakultas Ekonomi Dan Bisnis Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Nindya Pangestika Pratiwi; Eny Purwaningsih
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 06 (2022): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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Abstract

The company's decision to distribute dividends is an important decision, because it can affect investors in investing their capital into the company. This research aims to inform companies empirically and partially or simultaneously about profitability, liquidity and company size on dividend policy in companies that are members of the 2020 high dividend index for the period 2018-2020. The causal relationship of two or more variables can be determined by using comparative causality. Obtained 10 companies that match the criteria of the research sample using purposive sampling method. Thus, 30 samples of financial statements were obtained for companies in the 2020 high dividend index for the period 2018-2020. This research method uses multiple regression analysis. The results of this research show that the variables of profitability (ROA), liquidity (CR) and company size (FS) partially have a positive and significant effect on policy. dividends (DPR). And simultaneously profitability, liquidity and firm size affect dividend policy.
Pengaruh Profitabilitas,Tingkat Hutang, dan Likuiditas Terhadap Penghindaran Pajak Alfina Dyah; Eny Purwaningsih
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4204

Abstract

Tujuan riset ini guna meninjau secara empiris dampak profitabilitas, tingkat utang dan likuiditas pada penghindaran pajak di entitas perbankan. Sampel pada riset ini yakni entitas jasa sektor keuangan sub sektor perbankan tercatat diBEI periode 2017-2021. Terdapat laporan keuangan 8 entitas sesuai persyaratan sampel riset maka menghasilkan ukuran sampel keseluruhan 40 data dengan metode purposive sampling. Metode riset memakai uji statistik deskriptif dilanjutkan uji asumsi klasik seperti normalitas, heteroskedastisitas, multikolinearitas serta autokorelasi. Selanjutnya, menguji hipotesis tentang bagaimana variabel independen berdampak pada dependennya. Pengujian hipotesis memakai uji F, uji t serta koefisien determinasi, dilanjutkan pengujian riset memakai analisa regresi berganda. Berdasar dari temuan pengujian diketahui profitabilitas, tingkat utang serta likuiditas berdampak secara simultan pada penghindaran pajak pada entitas jasa sub sektor bank tercatat diBEI tahun 2017-2021. Berdasar temuan pengujian secara parsial yang dilakukan oleh peneliti, ditemukan bahwa profitabilitas dan tingkat utang memberikan dampak positif pada penghindaran pajak, serta likuiditas tidak memberikan dampak pada penghindaran pajak.
Pengaruh Modal Kerja Bersih, Solvabilitas, Dan Ukuran Perusahaan Terhadap Profitabilitas Chania Septiani Purba; Eny Purwaningsih
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1200

Abstract

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.
Pengaruh Faktor Keuangan Terhadap Harga Saham: Studi Kasus pada Perbankan Konvensional di IDX Tahun 2021-2023 Yanti Yanti; Eny Purwaningsih

Publisher : Universitas Yudharta Pasuruan

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Abstract

AbstractThe purpose of this research is to analyze the impact of the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) on the stock prices of conventional banking entities listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The independent variables used are the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL), while the dependent variable is the stock price, taken from the closing price on May 31 of the following year (t+1). The sample consists of 33 financial reports from companies with positive net income for three consecutive periods, resulting in a total of 99 data points that meet the research criteria for conventional banking entities listed on the IDX during the 2021-2023 period. This research employs a causal method with multiple linear regression analysis. Based on the findings, individually, the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL) have a negative impact on stock prices, while the Net Profit Margin (NPM) has no impact on stock prices. The Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) collectively have a simultaneous impact on stock prices. AbstrakTujuan riset disini guna menganalisa dampak Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), dan Non-Performing Loan (NPL) pada harga saham entitas perbankan konvensional tercatat diBEI pada periode 2021-2023. Digunakan variabel independen Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Non-Performing Loan (NPL), serta harga saham yang diambil dari harga penutupan (31 Mei t+1) sebagai variabel dependen. Terdapat 33 data sampel laporan keuangan perusahaan dengan kriteria laba bersih positif selama 3 periode berturut-turut, dengan total 99 data yang memenuhi kriteria sampel riset pada entitas perbankan konvensional tercatat diBEI selama 2021-2023. Metode riset ini berjenis kausalitas dengan uji analisa regresi linear berganda. Berdasar temuan pengujian secara individu LDR, CAR dan NPL berdampak negatif pada harga saham, NPM tidak ada dampak pada harga saham. Sedangkan LDR, CAR, NPM serta NPL memberikan dampak secara simultan pada harga saham.
Pengaruh Karakteristik Komite Audit Terhadap Kinerja Perusahaan Animatul Syariati; Eny Purwaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11936

Abstract

Penelitian ini bertujuan untuk melihat bagaimana sifat-sifat komite audit mempengaruhi kinerja perusahaan di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Sifat-sifat yang diperiksa meliputi kemandirian, seberapa sering rapat diadakan, dan ukuran komite audit. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kemandirian dan ukuran komite audit memiliki dampak besar pada kinerja perusahaan, yang diukur dengan Return on Equity (ROE), sementara frekuensi rapat tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan pentingnya memiliki komite audit yang independen dan ukuran yang tepat untuk meningkatkan kinerja perusahaan.
Fintech Aplikasi Jaklingko Dalam Bisnis Transportasi Umum Dan Kaitannya Dengan Inovasi Terbuka Eny Purwaningsih; Dita Wahyu Saputra; Ickhsanto Wahyudi; Barlia Annis Syahzuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.307

Abstract

The advancement of digital technology has changed the paradigm in various sectors, including the financial industry with the emergence of Financial Technology (FinTech). In Indonesia, the growth of urbanization and private vehicle ownership in Jakarta has caused serious problems in the urban transportation system. Especially related to congestion, requiring new innovations such as digital payments as a solution. This study investigates the factors that influence the adoption of FinTech services through the JakLingko application, in the context of public transportation in DKI Jakarta, involving 185 respondents. Using a quantitative approach and SEM-PLS with SmartPLS software for testing. Based on the updated UTAUT2 theory, variables such as Performance Expectancy, Effort Expectancy, Facilitation Condition, Price Value, and Knowledge are proven to have a significant influence on Fintech Adoption. While variables such as Social Influence, Hedonic Motivation, Habit, and Perceived Security do not show a significant influence. In addition, Fintech Adoption affects the Business Sustainability of public transportation. These results provide in-depth insight into the dynamics of FinTech technology adoption in the public transportation sector. The implication of these findings is the importance of the government and transportation service providers understanding these factors to improve operational efficiency and user experience in the use of digital payments in the public transportation sector, thereby supporting Business Sustainability and improving transportation services in Jakarta.
Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba Merlyn Huang; Eny Purwaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7310

Abstract

This research examines how audit committee traits impact earnings management. Purposive sampling was used to choose consumer products manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This research sampled 55 financial report data from 11 firms. This research employs linear regression tests to examine how audit committee size, independence, frequency of meetings, membership, and gender affect earnings management. Results reveal that audit committee expertise negatively impacts earnings management, demonstrating that experience and competence may improve oversight. The size, independence, number of meetings, and gender of the audit committee all improve profits management. These elements do not ensure ongoing monitoring. This demonstrates that the audit committee's efficacy relies on both its formal tasks and how similarities are used to improve financial reporting openness and quality.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan DD Puspa Suminar; Eny Purwaningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9469

Abstract

Sustainability reports are created to provide information about the company's activities and as a form of corporate responsibility for the environment and social. This research aims to determine the extent to which profitability, liquidity, company size, and audit committee influence the level of sustainability report disclosure. This research applies a quantitative approach that utilizes secondary data sources, selected using a purposeful sampling method, resulting in a sample of 69 food and beverage sector companies listed on the IDX during the period 2021 to 2023. This research uses multiple linear regression models followed by classical assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation tests, as well as hypothesis testing. Based on the findings of this research, it is known that profitability, liquidity and audit committee variables do not have a significant influence on sustainability reporting. Meanwhile, the firm size variable significantly influences sustainability reporting. This research is expected to increase the awareness of entities to publish more comprehensive sustainability reports.
Co-Authors Agustiningsih, Wulandari Alfina Dyah Animatul Syariati Chania Septiani Purba DD Puspa Suminar Dita Wahyu Saputra Euis Kurniawati Febri Angraeni Ganda Setiawan Gebrina Riski Hermanto, Hermanto Karimah Lestari Maulana Ajwa Siddki Menik Indrati Merlyn Huang Mitfah Sarifani Nindya Pangestika Pratiwi Syahzuni, Barlia Annis Wahyudi, Ickhsanto Yanti Yanti Zefanya Gabriella Gulo