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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1615

Abstract

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
Determination Of Online Learning With It Availability As A Moderating Variable Naylatul Afridah; Sarwenda Bidur; Eny Maryanti
Journal of Higher Education and Academic Advancement Vol. 1 No. 4 (2024): European Journal of Higher Education and Academic Advancement
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ejheaa.v1i4.497

Abstract

This study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method uses a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results show that the implementation of hybrid learning has an effect on online learning in introductory accounting courses, which is supported by the availability of technology. However, the results of research on the attitudes and behavior of students' acceptance of accounting study programs have no effect on online learning in introductory accounting courses which are supported by the availability of technology.
Auditor Switching, Kenapa? Maryanti, Eny; Dewi, Santi Rahma; Sari, Herlinda Maya Kumala

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.141 KB) | DOI: 10.31955/mea.v4i3.331

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang faktor-faktor yang mempengaruhi auditor switching secara voluntary. Variabel independen yang digunakan dalam penelitian ini adalah opini audit, ukuran KAP, ukuran perusahaan, financial distress, komite audit. Objek penelitian ini adalah perusahaan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama 2014-2018. Data dianalisis menggunakan analisis regresi logistic. Hasil penelitian ini menunjukan bahwa opini audit, ukuran perusahaan, ukuran KAP, financial distress dan komite audit tidak berpengaruh terhadap auditor switching.
APAKAH TINGKAT SUKU BUNGA SERTIFIKAT BANK INDONESIA MAMPU MEMODERASI DETERMINAN YIELD TO MATURITY? Maryanti, Eny

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i1.768

Abstract

This study aims to determine the factors that effect the yield to maturity with interest rate of Indonesia Bank Certificates as a moderating effect on all companies listed on the Indonesia Stock Exchange. Previous research shows different results, it is necessary to do research again to test the effect of the four variables on yield to maturity of bond by adding moderating variables. The population of this study is 121 bond were recorded and traded on the Indonesian Stock Exchange in the 2016-2018 period. Based on the purposive sampling criteria is 15 companies with a total of 45 bond issued in the 2016-2018 period were obtained. The result of this study used the SmartPLS (Partial Least Square) data analysis test. Interest rate of Indonesian Bank as a pure moderator variable on the effect of company size on yield to maturity. Interest rate of Indonesian Bank as a homologiser moderator on the effect of bond ratings, debt to equity ratio, and financial leverage on yield to maturity.
Corporate Social Responsibilty, Good Corporate Governance, Kinerja Lingkungan Terhadap Kinerja Keuangan Dan Pengaruhnya Pada Nilai Perusahaan: Corporate Social Responsibility, Good Corporate Governance, Environmental Performance on Financial Performance and Its Effect on Company Value Maryanti, Eny; Fithri, Wildah Nihayatul
Journal of Accounting Science Vol. 1 No. 1 (2017): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i1.773

Abstract

The purpose of this study wanted to identify the influence of corporate social responsibility, good corporate governance, and environmental performance to financial performance and identify the effect of the financial performance of the company's value. This study uses a quantitative method with path analysis technique, using a sample of companies listed on the Indonesian Stock Exchange and is also listed in the PROPER which consists of 16 companies with criteria determined sample through purposive sampling method. The results of this study is that CSR affect the financial performance of companies listed on the Indonesia Stock Exchange, this shows that CSR is done by the company in order to gain public confidence. GCG formed with institutional ownership and audit committee does not affect the company's financial performance. While GCG formed with managerial ownership, board of directors and independent directors significantly affect financial performance. The environmental performance does not significantly affect the company's financial performance. Managerial ownership, board of directors and independent directors indirectly through financial performance significantly affect the value of the company. Institutional ownership and audit committee indirectly through financial performance does not significantly affect the value of the company
Can Company Size Moderate Good Corporate Governance on Disclosure of Sustainability Reports? Apakah Ukuran Perusahaan Dapat Memoderasi Good Corporate Governance Terhadap Pengungkapan Sustainability Report? Biduri, Sarwenda; Nur Fadhila, Shafira; Rahma Dewi, Santi; Maryanti, Eny
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1698

Abstract

This research was carried out with the aim of testing Good Corporate Governance on Disclosure of Sustainability Reports with Company Size as Moderation. Good Corporate used in this study is using Independent Commissioners, Audit Committee, Board of Directors and Managerial Ownership. Disclosure of the Sustainability Report that is disclosed is Economic, Social and Environmental. The size of the company uses the Logarithm of Natural Assets (LN Assets). This type of research used is quantitative research. The population of this study are state-owned companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sample selection used was the purposive sampling method from 56 registered state-owned companies and based on the available criteria, the number of samples was 9 companies that met the criteria. Documentation techniques are used as data collection, outer model analysis and inner model are data analysis used for this study using the smartPLS 3.2.7 application. The results of the research that has been conducted show that (1) the Independent Commissioner has influence over the disclosure of the Sustainability Report, (2) the Audit Committee has influence over the disclosure of the Sustainability Report, (3) the board of directors has influence over the disclosure of the Sustainability Report, (4) Managerial ownership has an influence on the disclosure of the Sustainability Report, (5) Company size cannot moderate the influence of independent commissioners on the disclosure of the Sustainability Report, (6) Company size cannot moderate the influence of the audit committee on the disclosure of the Sustainability Report, (7) Company size cannot moderate the influence of the board of directors on the disclosure of the Sustainability Report, (8) Company size cannot moderate the effect of managerial ownership on the disclosure of the Sustainability Report. The implications of this research are from previous research examining GCG on disclosure of sustainability reports, the results are still inconsistent.
Pengaruh return on asset, ukuran perusahaan dan struktur modal terhadap nilai perusahaan pada perusahaan manufaktur sektor food & beverage Tahun 2019-2021 Alifin, Khoerun; Maryanti, Eny
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 6 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i62022p610-627

Abstract

Abstract This study aims to determine the Effect of Return on Assets, Company Size and Capital Structure on Company Value in Manufacturing Companies in the Food & Beverage Sector in 2019-2021. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 20 Food & Beverage Sector Manufacturing Companies in 2019-2021. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Return On Assets Affects Company Value in Manufacturing Companies in the Food & Beverage Sector in 2019-2021. Company Size Affects Company Value in Food & Beverage Sector Manufacturing Companies in 2019-2021. Capital Structure Affects Company Value in Food & Beverage Sector Manufacturing Companies in 2019-2021. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Return on Asset, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food & Beverage Tahun 2019-2021. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 20 Perusahaan Manufaktur Sektor Food & Beverage Tahun 2019-2021. Data yang digunakan adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa Return on Asset Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food & Beverage Tahun 2019-2021. Ukuran Perusahaan Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food & Beverage Tahun 2019-2021. Struktur Modal Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Food & Beverage Tahun 2019-2021.
Pengaruh Price Earning Ratio (PER), Total Assets Turn Over (TATO) dan Earning Per Share (EPS) terhadap harga saham pada perusahaan food and beverages yang terdaftar di BEI periode 2016-2020 Reni Dwi Jayanti; Eny Maryanti
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 7 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i72022p681-689

Abstract

Abstract The purpose of this study is to determine whether the Price Earnings Ratio, Total Assets Turnover and Earnings Per Share affect the stock prices of Food and Beverages Companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used is quantitative. In this study the type of data used is secondary data with data collection techniques using the documentation method, and sampling using purposive sampling method. Data analysis techniques in this study are descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The research population data were 26 companies, and a sample of 8 companies was obtained. In this study using SPSS. The results of this study indicate that: (1) Price Earnings Ratio has no effect on stock prices. (2) Total Assets Turnover has a significant effect on stock prices. (3) Earnings Per Share has a significant positive effect on stock prices. Abstrak Tujuan penelitian ini adalah mengetahui apakah Price Earnings Ratio, Total Assets Turnover dan Earnings Per Share berpengaruh terhadap Harga Saham pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020. Metode yang digunakan yaitu kuantitatif. Dalam penelitian ini jenis data yang digunakan ialah data sekunder dengan teknik pengumpulan datanya menggunakan metode dokumentasi, serta pengambilan sampel menggunakan metode purposive sampling.Teknik analisis data dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Data populasi penelitian sebanyak 26 perusahaan, serta diperoleh sampel sebanyak 8 perusahaan. Dalam penelitian ini menggunakan SPSS. Hasil penelitian ini menunjukan bahwa: (1) Price Earnings Ratio tidak berpengaruh terhadap Harga Saham. (2) Total Assets Turnover berpengaruh signifikan terhadap Harga Saham. (3) Earnings Per Share berpengaruh positif signifikan terhadap Harga Saham.
Pengaruh efektivitas good corporate governance, kinerja lingkungan, keputusan investasi, keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan pada perusahaan manufaktur sektor konsumsi yang terdaftar di BEI pada tahun 2017-2020 nuriya, Sinta; Maryanti, Eny
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: This study aims to determine whether the effectiveness of Good Corporate Governance, Environmental Performance, Investment Decisions, Funding Decisions and Dividend Policy on Firm Value in Manufacturing Companies Listed on the IDX in the Consumption Sector in 2017-2020. Sampling is purposive sampling. as many as 81 companies and after passing the criteria stage the remaining 40 companies were used as the population in this study. Data analysis techniques used in this study include SPSS 26. The results of this study indicate, Good Corporate Governance has no effect on firm value, environmental performance affects firm value, investment decisions affect firm value, funding decisions also affect firm value, policy Dividends have no effect on Company Value. Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Efektivitas Good Corporate Governance, Kinerja Lingkungan, Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Konsumsi Yang Terdaftar Di BEI Pada Tahun 2017-2020. Pengambilan sampling yaitu purposive sampling. sebanyak 81 perusahaan dan setelah melewati tahapan kriteria tersisa 40 perusahaan yang dijadikan populasi dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini meliputi yaitu SPSS 26. Hasil penelitian ini menunjukan, Good Corporate Governance tidak berpengaruh terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh terhadap Nilai Perusahaan, Keputusan Investasi berpengaruh terhadap Nilai Perusahaan, Keputusan Pendanaan juga berpengaruh terhadap Nilai Perusahaan, Kebijakan Dividen tidak berpengaruh terhadap Nilai Perusahaan.
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi'atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella