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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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset

Eny Maryanti

Universitas Muhammadiyah Sidoarjo

Author-ID : 2555741

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Medicine & Pharmacology Physics Social Sciences Other

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KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN Rahayu, Ruci Arizanda; Chosah, Zalzabela Aagata Widya; Maryanti, Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.23

This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.

Analysis of the Internal Control System for Goods Inventory in Vocational High Schools: Analisis Sistem Pengendalian Internal Persediaan Barang di SMK Rizqollatifah, Sakinah Alfi; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

The times are growing as well as human habits in doing shopping to meet their needs every day, therefore the way of selling has also changed to be more sophisticated and easy and the products are more varied to meet the demands of customers. This study aims to determine whether the internal control of merchandise inventory contained in the Bussiness Center of SMKN 2 Buduran is in accordance with the 2013 COSO theory. This study uses qualitative methods, while for data collection using documentation, interviews, observations and checklists related to this research . The data analysis technique used to answer the problems in this study is descriptive analysis. The results of the study prove that the analysis of the internal control of merchandise inventory at the Bussiness Center at SMKN 2 Buduran is mostly in accordance with the five components of COSO 2013 namely the implementation of 58.90% with an indication that it is quite effective. Some parts of the five components that are mostly not in accordance with COSO 2013 are risk assessment, control activities.

Influence Factors on Income Smoothing in Manufacturing Companies: Evidence from Indonesia's Stock Exchange: Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur: Bukti dari Bursa Efek Indonesia Eny Maryanti; Biduri , Sarwenda; Kumala Sari , Herlinda Maya; Fauziah, Luluk Putri
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.952

This study investigates the determinants of income smoothing in Indonesian manufacturing firms listed on the stock exchange during 2016-2021. The research examines the impact of Institutional Ownership, Managerial Ownership, Return on Assets, Debt to Equity Ratio, and Ln Total Sales on Income Smoothing using binary logistic regression analysis. The findings reveal that Institutional Ownership, Managerial Ownership, and firm size significantly influence income smoothing, while Financial Leverage and Profitability do not exhibit significant effects on Income Smoothing. These results contribute to the understanding of income smoothing practices and hold implications for corporate governance and financial reporting practices in emerging markets. Highlight: Determinants of Income Smoothing: This study delves into the factors driving income smoothing in Indonesian manufacturing companies listed on the stock exchange between 2016 and 2021. Influential Factors: Institutional Ownership, Managerial Ownership, and firm size are identified as significant influencers of income smoothing, shedding light on their impact within this context. Implications for Governance and Reporting: The study's outcomes offer valuable insights for corporate governance practices and financial reporting strategies, particularly in the dynamic landscape of emerging markets. Keyword: Income Smoothing, Manufacturing Firms, Institutional Ownership, Managerial Ownership, Emerging Markets

Financial Metrics Impact on LQ-45 Stock Price Changes: Evidence from IDX: Dampak Metrik Keuangan pada Perubahan Harga Saham LQ-45: Bukti dari IDX Satriaji, Muhammad Bhakti Dede; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 18 No. 4 (2023): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i4.969

This quantitative research investigates the influence of Return On Assets (ROA), Net Profit Margin (NPM), Earnings Per Share (EPS), and Debt to Equity Ratio (DER) on stock price fluctuations within the LQ-45 index companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Employing SPSS tests, including multicollinearity and heteroscedasticity assessments, this study reveals that ROA, NPM, EPS, and DER collectively exert a significant impact on stock price changes. These findings underscore the relevance of financial performance metrics in gauging stock price dynamics, offering valuable insights for investors and market analysts. Highlights: Financial Metrics Significance: This research emphasizes the crucial role of financial metrics in understanding stock price fluctuations. LQ-45 Companies Impact: It assesses the impact of financial metrics on stock prices within the specific context of LQ-45 companies. Empirical Evidence: The study presents empirical evidence from the Indonesia Stock Exchange, enhancing its practical relevance for investors and analysts. Keywords: Financial metrics, stock price changes, LQ-45 companies, Indonesia Stock Exchange, SPSS analysis.

Impact of ERM and Capital Structure on Firm Value in Indonesia: Dampak ERM dan Struktur Modal terhadap Nilai Perusahaan di Indonesia Putri, Vera Ardana; Maryanti, Eny
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1064

This study examines the impact of enterprise risk management (ERM) and capital structure on firm value, with firm age and size as moderating factors, using data from 47 banking companies listed on the Indonesian Stock Exchange (2019-2021). Utilizing quantitative methods and Moderate Regression Analysis with SPSS, the results indicate that ERM does not affect firm value, while capital structure has a positive effect. Firm age weakens the impact of ERM but strengthens the effect of capital structure on firm value. Conversely, firm size enhances the impact of ERM but weakens the effect of capital structure. These insights are crucial for investors in the banking sector. Highlight: ERM does not significantly impact firm value. Capital structure positively influences firm value. Firm age and size moderate these effects. Keyword: enterprise risk management, capital structure, firm value, firm age, firm size

Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? Maryanti, Eny; Biduri, Sarwenda; K., Herlinda Maya
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.791

This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.

PROFITABILITAS, FINANCIAL LEVERAGE, DAN CASH HOLDING TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Milasari, Anis; Maryanti, Eny
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1640

Income smoothing is one of the earnings management techniques to manage company profits. There are several phenomena regarding income smoothing carried out by several companies in Indonesia. This research develops from previous research by adding one variable, namely profitability. This research used binary logistic regression methods and Moderated Regression Analysis (MRA). Data is taken from annual reports in food and beverage companies. The results of this study indicate that profitability has a positive effect on income smoothing, financial leverage has a negative effect on income smoothing, cash holding has no effect on income smoothing. The moderation results show that good corporate governance moderates the effect of profitability and financial leverage on income smoothing, but good corporate governance does not moderate the effect of cash holding on income smoothing. The results of this study are expected to be useful for further research and as a consideration for decision making for investors.

The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange: Pengaruh Ukuran Perusahaan, Profitabilitas Dan Financial Laverage Terhadap Praktik Income Smoothing Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa E Nurani, Etika Vira; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research intends to know The Effect Of Company Size, Profitability and Financial Leverage To Income Smoothing Practice With Good Corporate Governance As Moderator Variable For Manufacturing Industry Consumer Goods That Registered At Indonesia Stock Exchange 2016-2018. Earlier research showing different result. Reserch is needed to re-examine the effect of two variables on income smoothing by adding good corporate governance as moderator variable. There are 53 companies in manufacturing industry consumer goods that registered at Indonesia Stock Exchange 2016-2018 research population. based on criteria purposive sampling obtained 31 companies that meet research criteria. This research is using analytical data testing SmartPLS (Partial Least Square). This research resulted in independent variables such as company size affecting income smoothing, while profitability and financial leverage are not affected by income smoothing. Good corporate governanceas a moderating potential variable (Homologiser Moderator) on the effect of company size on income smoothing, profitability on income smoothing, financial leverage on income smoothing.

The Effect of Profitability, Solvency, Liquidity, Capital Structure and Good Corporate Governance on Financial Performance in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period: Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Struktur Modal dan Tata Kelola Perusahaan yang Baik Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Ningrum, Aprilia Widya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine the effect of profitability, solvency, liquidity, capital structure, and good corporate governance on the financial performance of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the period 2018-2020. The method used in this study is a quantitative method. The sampling technique used is purposive sampling technique. The population used is food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange fo the 2018-2020 period, totaling 29 companies.the sample used is 17 companies. The data analysis method used is SPSS 26. The results of this study indicate that profitability has a significant positive effect on financial performance, solvency has no effect on financial performance, liquidity has no effect on financial performance, capital structure has a significant negative effect on financial performance, and good corporate governance has a significant positive effect on performance finance.

The Influence of Good Corporate Governance, Company Size, Capital Structure and Company Growth on the Financial Performance of Retail Companies Listed on the IDX: Pengaruh Good Coorporate Governance, Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Perusahaan Terhadap Kinerja Keuangan Perusahaan Retail yang Terdaftar di BEI Kibtiyah, Mariatul; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Financial performance is one of the concerns that is the focus of company management in making choices related to the implementation of company activities. The purpose of this research is to know whether the variables of GCG, company size, capital structure and company growth affect the company's financial performance. Purposive sampling is a sampling technique taken to determine the sample in this research so that this study found a sample of 11 companies in the retail sector so that the total sample taken for 3 years from 11 companies is 33 companies then secondary data which is the source of data in the study This is tabulated and processed with the help of SPSS version 25 then a set of test tools to support the hypothesis with a partial t-test. That the results obtained in this analysis are that the company's performance is proven to be able to be influenced by good corporate governance, the company's performance is proven to be unable to be influenced by the size of the company, the company's performance is proven to be unable to be influenced by the capital structure and the company's performance is proven to be unable to be influenced by the company's growth. The determination test is worth 0 57.9% then the remaining 42.1% in this study can be explained by variables that might affect the company's performance which were not carried out in this research.

Co-Authors Aisha Hanif 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 Ellyn , Nindy 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 Nabila, Ainun Mala 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 Prameswari, Devi 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 UTOMO, PRASETYO Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella

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