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All Journal Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) 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 Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Academia Open 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 Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi International Journal of Accounting Innovation
Eny Maryanti
Universitas Muhammadiyah Sidoarjo
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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.
Peningkatan Ekonomi Masyarakat melalui Pendampingan Badan Usaha Milik Desa Maryanti, Eny; Biduri, Sarwenda; Sari, Herlinda Maya Kumala
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p175-178

Abstract

Badan Usaha Milik Desa (BUMDes) diharapkan dapat menggerakkan roda perekonomian masyarakat desa maupun pendapatan pemerintah desa. BUMDes menjawab permasalahan  yang dihadapi oleh UMKM desa Lemujut. Solusi yang ditawarkan oleh BUMDes adalah adanya Kerjasama atau kolaborasi antara BUMDes dengan UMKM. Bumdes menawarkan untuk membantu UMKM dalam kelayakan bisnis UMKM. Dari permasalahan UMKM tersebut besar potensi untuk BUMDes bisa meningkatkan kapasitas UMKM Desa lemujut. Metode yang dilakukan dalam program pengabdian masyarakat ini yaitu metode Participatory Action Research (PAR) yang secara aktif melibatkan masyarakat Desa Lemujut melalui BUMDes Lemujut Sejahtera dalam melakukan kajian suatu tindakan yang sedang berlangsung untuk melakukan suatu perubahan menuju arah yang lebih baik dengan landasan dari rakyat. Hasil dari kegiatan ini adalah ketersedian dari UMKM untuk melakukan sinergiritas dengan BUMDes dan Pemahaman UMKM mengenai Kelayakan bisnis. Kata kunci— UMKM, BUMDes, Kelayakan Bisnis Abstract Village-owned enterprises (BUMDes) are expected to drive the economy of the village community as well as village government revenues. BUMDes answers the problems faced by Lemujut village MSMEs. The solution offered by BUMDes is cooperation or collaboration between BUMDes and MSMEs. BUMDes offers to assist MSMEs in the feasibility of MSMEs businesses. From these MSMEs problems, there is great potential for BUMDes to increase the capacity of Lemujut Village MSMEs. The method used in this community service program is the Participatory Action Research (PAR) method which actively involves the Lemujut Village community through BUMDes Lemujut Sejahtera in conducting a study of an ongoing action to make a change towards a better direction with the foundation of the people. The results of this activity are the availability of MSMEs to synergize with BUMDes and MSMEs understanding of business feasibility. Keywords—Small and Medium enterprises, Village-Owned Enterprises, Legal Feasibility
Alternative Audit Quality Assessment In Overcoming Audit Tenure: Alternatif Penilaian Kualitas Audit Dalam Mengatasi Audit Tenure Rahayu , Ruci Arizanda; Hariyanto, Wiwit; Maryanti, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.326

Abstract

This study aims to determine how the independence and experience of auditing as an alternative to assessing audit quality and overcoming audit tenure at KAP Subagyo & Luthfi. The method used in this research is an exploratory case study. The data collection method used is documentation, observation, and unstructured interviews. The data analysis technique used in this research is the pattern match technique. The results obtained indicate that independence and audit experience can be used as an alternative to assessing audit quality. In addition, independence and audit experience can overcome the existence of audit tenure.
Apakah Dewan Komisaris Independen Mempunyai Peran Sebagai Variable Moderasi atas Related Party Transaction, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan? Maryanti, Eny; Magfiroh, Nailil
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14848

Abstract

The aim of this study is to investigate the effects of related party transactions and overall business value on capital structure, company size, and an independent board of commissioners. The manufacturing businesses in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2017 and 2021 are the focus of this study. The research sample consisted of 60 data points from 12 firms that fulfilled predefined parameters, chosen through the use of purposeful sampling. This study employs a quantitative methodology, with Eviews software serving as the analysis tool. The study's findings demonstrate that the value of a firm is not significantly impacted by transactions involving related parties. On the other hand, a company's value is greatly influenced by its size and capital structure. The independent board of commissioners does not lessen the effect that capital structure and related party transactions have on the value of the company. Nonetheless, the effect of a company's size on its value might be lessened by an impartial board of commissioners. The following policies can be implemented by the business world based on the consequences of the research: First, the business sector needs an optimal capital structure, which includes using debt with suitable limits, in order to draw investors and build company value. In addition, using debt might lessen the tax liability of the business. Secondly, in order to draw in investors, big businesses need to manage their assets well.
The Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value Lestari , Veny Abidatul; Eny Maryanti; Biduri, Sarwenda
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p88-104

Abstract

Introduction/ Main Objectives: The purpose of this study is to ascertain how executive gender diversity, thin capitalization, and capital intensity affect tax evasion and firm value. Background Problems: The main source of income for the Indonesian government, which is used for national development, is taxes. Taxes, however, can be a cost that lowers business profitability because they fluctuate by a company's performance. Research Methods: Quantitative research methodology is employed. Purposive sampling was used in this study to select a sample of manufacturing firms in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2018 and 2021. 43 businesses provided samples. Using SPSS 26 as the analysis tool, multiple linear regression was used for this study. Findings / Results: The findings indicate that whereas thin capitalization and capital intensity have a substantial impact on tax avoidance, gender diversity has no influence. Thin capitalization and capital intensity have a significant effect on firm value, while gender diversity in the executive has no effect. Conclusion: The research implies that management should take them into account when carrying out legal tax avoidance strategies and that financial managers should pay attention to non-financial factors that could affect a company's worth.
Evaluating Auditor Attributes: Implications for Audit Quality Muzaqi, Abdul Muiz; Maryanti, Eny
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5646

Abstract

This quantitative research aims to investigate the influence of competence, auditor independence, and ethical behavior on audit quality within the context of the Inspectorate Office in Sidoarjo Regency. Using a full sampling approach due to the relatively small population of 50 employees, the study employed SPSS V.25 for statistical analysis. The results reveal that competence, independence, and ethics significantly affect audit quality at the Inspectorate Office in Sidoarjo. This study underscores the critical role of these factors in enhancing the quality of audits, with implications for audit practitioners and regulators globally, emphasizing the importance of competence, independence, and ethics in maintaining the integrity of audit processes. Highlights: Competence, independence, and ethics influence audit quality. Quantitative research conducted at Inspectorate Office in Sidoarjo. Implications for audit integrity and regulatory considerations. Keywords: Audit Quality, Competence, Independence, Ethics, Inspectorate Office.
Unveiling Firm Value Dynamics Amidst COVID-19 Permatasari, Endah; Maryanti, Eny
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8108

Abstract

This research investigates the impact of company size, leverage, company growth, and profitability on firm value in the food and beverage sector amidst the COVID-19 pandemic. Utilizing Partial Least Square regression and data from Indonesia Stock Exchange-listed companies, the study finds that company size, leverage, and profitability significantly influence firm value, while company growth does not. Moreover, company size affects profitability, while leverage and company growth do not notably impact profitability. Profitability serves as an intermediary between company size and firm value but does not mediate the relationship between leverage, company growth, and firm value. These findings highlight the importance of considering multiple factors concurrently in assessing firm value, particularly in times of crisis, offering valuable insights for managerial decision-making and policy formulation to enhance business resilience and sustainability. Highlights: 1. Analyzing firm value during COVID-19, emphasizing company size and profitability.2. Company size, leverage, and profitability significantly influence firm value.3. Profitability acts as a mediator, impacting firm value dynamics. Keywords: Firm value, COVID-19, Company factors, Profitability, Partial Least Square regression
Co-Authors Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Amalia, Dina Ananda Nur Anggie Nur Cahyani Arista, Sintha Wahyu Bambang Tjahjadi Bayu Hari Prasojo Biduri , Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dewi Ratiwi Meiliza Dewi, Ade Annisa Duwi Rahayu Dwi Afifatul Riszqiya Elisa Widya M Elisya, Reza Marcelina Fadilla Rahmawati Fadlillah, Fanny Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Kumala Sari, Herlinda Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Ni'mah, Siti Awalin Nikmah Nurhidayah Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Soeprijanto, Noerwachid Suci Kusuma Wardani Sukma Aji Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella