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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal Ilmiah Econosains AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi Jurnal Abdi Insani JURNAL AKUNTANSI Jurnal Arastirma Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS PERDULI: Jurnal Pengabdian kepada Masyarakat INJURITY: Journal of Interdisciplinary Studies Research Trend in Technology and Management Jurnal Kendali Akuntansi Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Akuntansi, Perpajakan dan Auditing JURDIASRA Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Simki Economic Journal of Business Innovation and Accounting Research
Etty Gurendrawati
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Karakteristik Perusahaan Terhadap Peringkat Obligasi Sektor Perbankan Pada PT. PEFINDO TAHUN 2019-2020 Devi Thania; Etty Gurendrawati; Santi Susanti
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 3 No 2 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v3i2.206

Abstract

Kegiatan usaha dalam sebuah perusahaan, antara operasional maupun ekspansi usaha perusahaan sangat dibutuhkannya dana yang berasal dari sumber dana jangka pendek, menengah, dan jangka panjang. Bentuk instrument yang termasuk sebagai modal utang yaitu obligasi. Dalam berinvestasi, obligasi merupakan cara alternatif berinvestasi untuk memperoleh keuntungan dibandingkan dengan berbagai jenis investasi lainnya. Karenanya biaya yang akan dibayarkan oleh penerbit obligasi ke investor dengan proporsi lebih kecil, jika dibandingkan dengan bunga pinjaman perusahaan terhadap pihak bank. Tujuan dari dilakukannya penelitian yaitu, untuk dapat memperoleh informasi tentang pengaruh karakteristik perusahaan terhadap peringkat obligasi . Populasi yang akan diteliti ialah perusahaan yang bergerak di sektor perbankan dan sudah terdaftar di PT. Pemeringkat Efek Indonesia (PEFINDO) Tahun 2019 -2020. Sejumlah 32 sampel ditentukan melalui metode purposive sampling dan menganalisis data melalui metode analisis deskriptif menggunakan SPSS versi 26. Penelitian yang telah diteliti memberitahukan bahwa profitabilitas diproksikan ROA tidak berpengaruh terhadap peringkat obligasi. Likuiditas diproksikan CR memiliki pengaruh negatif terhadap peringkat obligasi. Leverage diproksikan DER tidak mempunyai pengaruh terhadap peringkat obligasi. Ukuran Perusahaan diproksikan Ln berpengaruh negatif terhadap peringkat obligasi.
Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Pengungkapan Risiko Alryan Isra Kusnanto; I Gusti Ketut Agung Ulupui; Etty Gurendrawati
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1544

Abstract

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.
DETERMINAN FAKTOR FINANSIAL DAN NON FINANSIAL DALAM PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Dewy Sekar Melati; Rida Prihatni; Etty Gurendrawati
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1007

Abstract

The financial report represents of company's financial status, and its preparation necessitates the application of accounting conservatism principles. However, the utilization of this principles remains limited in Indonesia. There is assumption that it is because financial factors (financial stress, capital intensity, and profitability) and non-financial factors (institutional ownership and managerial ownership). This research aims to examine the influence of financial factors and non-financial factors on accounting conservatism within the food and beverage sub-sector companies. The research employs a quantitative approach, population of companies within the food and beverage sub-sector, with a sample of 26 companies selected using purposive sampling technique. Based on the research findings, the regression analysis equation for panel data is derived as: KA = 0.055968 + 0.004050 FS + 0.047040 CI – 0.534471 PR – 0.096629 IO + 5.452554 + e. The Fixed Effect Model (FEM) is chosen. During the testing of classical assumptions, it is found that the regression model has a normal distribution, no multicollinearity, displays homogeneity, and no signs of autocorrelation. Result from this study concluded that financial stress, capital intensity, institutional ownership, and managerial ownership do not significantly affect accounting conservatism. But, profitability has a significant negative impact on accounting conservatism.
Pengaruh DER, ROA, ROE, NPM, dan Risiko Sistematis pada Harga Saham Perusahaan Nia Damayanti; Etty Gurendrawati; Santi Susanti
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.157

Abstract

This study aims to analyze the effect of Debt to Equity Ratio, Return on Assets, Return on Equity, Net Profit Margin, and Systematic Risk on companies that are members of the LQ45 Index listed on the IDX for the 2017-2019 period. Secondary data used in this research is the annual report and company financial statements, with quantitative research methods. The technique used in the selection of the sample is purposive sampling, where from 62 companies that are members of the LQ45 Index, 30 companies are obtained that meet the sample criteria. The data were analyzed using descriptive statistical analysis, estimation model selection test, classical assumption test, panel data regression analysis, and hypothesis testing. The results of this study indicate that Return on Equity and Systematic Risk have a significant effect on stock prices and Debt to Equity Ratio, Return on Assets, and Net Profit Margin have no significant effect on stock prices.
An Analysis of The Determinants of Financial Distress in The Operations of Mining Companies in Indonesia, with Export Dependence as a Moderating Variable Andrie Wiyogo; Choirul Anwar; Etty Gurendrawati
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 5 No. 6 (2026): Injurity: Interdiciplinary Journal and Humanity
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v5i6.1547

Abstract

This study examines the determinants of financial distress in mining companies listed on the Indonesia Stock Exchange (IDX), with export dependence as a moderating variable. The research focuses on internal financial factors including liquidity, leverage, profitability, and firm growth as well as firm size as a control variable, to explain variations in financial distress. In addition, export dependence on major trading partners is introduced to assess its moderating role in strengthening or weakening the relationship between profitability and financial distress. A quantitative approach is employed using secondary data from annual financial reports of 22 mining companies over the 2021–2024 period, yielding 88 firm-year observations. The analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) via SmartPLS software. The results indicate that liquidity has a significant positive effect on financial distress, while leverage has a significant negative effect. Profitability shows a significant positive relationship with financial distress, whereas firm growth has no significant effect. Export dependence significantly moderates the relationship between profitability and financial distress, strengthening the impact of profitability on financial stability. Meanwhile, firm size does not significantly influence financial distress. The study concludes that financial distress in mining companies is primarily driven by internal financial performance, while external dependency on export markets plays a critical moderating role. These findings highlight the importance of financial resilience and export market structure in mitigating corporate financial risk.
Peran Moderasi Environmental, Social, Governance (ESG) pada Pengaruh Profitabilitas, Leverage Terhadap Nilai Perusahaan Sektor Makanan dan Minuman di BEI Lia Febriani; Etty Gurendrawati; Dwi Handarini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ygqvbb37

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan serta menguji peran Environmental, Social, and Governance (ESG) sebagai variabel moderasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report, sustainability report, dan laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 33 perusahaan dengan 164 observasi setelah dilakukan penghapusan satu data outlier. Analisis data dilakukan menggunakan regresi data panel dengan Fixed Effect Model (FEM) dan Moderated Regression Analysis (MRA) menggunakan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan ESG berpengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, ESG terbukti mampu memoderasi hubungan profitabilitas terhadap nilai perusahaan dengan memperlemah pengaruh profitabilitas, serta memoderasi hubungan leverage terhadap nilai perusahaan dengan memperkuat pengaruh leverage. Temuan ini menunjukkan bahwa investor masih lebih mempertimbangkan kinerja keuangan dibandingkan informasi keberlanjutan dalam menilai perusahaan, meskipun pengungkapan ESG tetap berperan dalam memengaruhi hubungan antara faktor keuangan dan nilai perusahaan.
Pengukuran Kesuksesan Sistem Informasi Pembayaran Pajak Kendaraan Bermotor dengan Samsat Digital Nasional (SIGNAL) Menggunakan Model DeLone & McLean Fikri Fadilah; Etty Gurendrawati; Ayatulloh Michael Musyaffi
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1487

Abstract

Penelitian ini bertujuan menganalisis kesuksesan aplikasi Samsat Digital Nasional (SIGNAL) menggunakan model DeLone dan McLean melalui pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap niat menggunakan serta kepuasan pengguna, kemudian pengaruh niat menggunakan dan kepuasan pengguna terhadap manfaat bersih. Penelitian menggunakan pendekatan kuantitatif dengan desain survei terhadap 150 wajib pajak kendaraan bermotor yang pernah menggunakan SIGNAL. Data dikumpulkan melalui kuesioner daring dengan skala Likert lima poin dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, dan kualitas layanan berpengaruh positif dan signifikan terhadap niat menggunakan dan kepuasan pengguna. Kualitas layanan memberikan pengaruh terbesar terhadap kepuasan pengguna, sedangkan niat menggunakan menjadi prediktor utama manfaat bersih. Kepuasan pengguna juga berpengaruh positif dan signifikan terhadap manfaat bersih, meskipun pengaruhnya lebih kecil. Model mampu menjelaskan 48,4% variasi niat menggunakan, 43,2% kepuasan pengguna, dan 42,1% manfaat bersih. Temuan menegaskan pentingnya peningkatan layanan bantuan, keakuratan informasi, kestabilan sistem, keamanan data, dan sinkronisasi status pembayaran untuk memperkuat keberlanjutan penggunaan serta manfaat aplikasi SIGNAL bagi wajib pajak dan mendukung peningkatan efisiensi pelayanan pajak kendaraan bermotor nasional.
Pengaruh Leverage, Arus Kas Operasi, dan Capital Intensity terhadap Financial Distress Sabrina Nurhaliza; Etty Gurendrawati; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.09

Abstract

This research examines the effects of leverage, operating cash flow, and capital intensity on financial distress in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024. Financial distress is measured using the modified Altman Z-Score for emerging markets. The sample was selected through purposive sampling, and the data were analyzed using panel regression with the random effect model. The results indicate that leverage and capital intensity positively influence financial distress, whereas operating cash flow negatively influences financial distress. These findings support the trade-off theory, suggesting that effective debt management, strong operating cash flow, and appropriate investment in fixed assets are important for maintaining a company’s financial stability and reducing the risk of financial distress.
Critical Factor of The Disclosure of ISR in Manufacturing Company Mega Arthika Dwi; Caesar Marga Putri; Etty Gurendrawati
Research Trend in Technology and Management Vol. 1 No. 1 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.594 KB) | DOI: 10.56442/rttm.v1i1.5

Abstract

The objective of this study is to test, demonstrate experimentally, and determine if the size of the board of commissioners, firm size, profitability, and liquidity have a link with ISR (ISR) disclosure to companies on the Sharia Securities list (DES). The manufacturing enterprises that were listed on DES and that had published successive annual reports between 2011 and 2017 made up the population for this research. In all, there were 273 samples taken for this research. This research makes use of the sampling approach known as purposive. Analysis techniques are carried out using multiple regression methods and classical assumption tests. The results of the study indicate that corporate size and profitability have a beneficial influence on ISR disclosure. Even though neither the size of the board of commissioners nor liquidity have any role in ISR disclosure.
Financial Performance Analysis using the Value For Money Approach: Case Study at UPT Sentra Terpadu Inten Suweno Hastuti Selmi Rahmah; Etty Gurendrawati; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/3n9mp983

Abstract

This study aims to find out how the financial performance of the Technical Implementation Unit (UPT) of the Inten Suweno Integrated Center by using  a value for money approach consisting of elements of economy, efficiency, and effectiveness in the 2018-2022 fiscal year. The research method used in this study is a descriptive analysis that analyzes and describes the financial performance of the use of the budget in the service program implemented using budget realization data and performance achievements for the 2018-2022 fiscal year. The analysis unit of this research was carried out at the Suweno Integrated Center in Bogor. The data analysis technique used in this study is in the form of quantitative descriptive analysis techniques. The results of the study show that the financial performance of the Inten Suweno Integrated Center UPT for the service programs implemented during 2018-2022 is economically categorized as economical performance with an average economic value of 98.83% with an output achievement of >100%. In terms of efficiency, financial performance is categorized as very efficient performance with an average efficiency value of 272.86%. And in terms of effectiveness, effective performance is categorized as effective with an average effectiveness value of 99.54%. The results of the economic performance of the Inten Suweno Integrated Center UPT show the ability of the UPT to manage its finances well so that there is no waste of funds, efficiency performance shows excellent budget management ability so as to produce maximum output and exceed targets, and effectiveness performance shows good service quality so that it succeeds in achieving the service goals set previously.
Co-Authors Afifah Dwi Aprillia Aji Ahmadi Sasmi Alryan Isra Kusnanto Amril Muharyadi Andri Setyanto Nugroho Andrie Wiyogo Ati Sumiati Brigita Wahyu Yuliarti Caesar Marga Putri Choirul Anwar Devi Thania Dewy Sekar Melati Diah Armeliza Dwi Handarini Fikri Fadilah Hastuti Selmi Rahmah Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Ismi Dwi Atikah Kayla Jasmine Andira Lia Febriani Mega Arthika Dwi Muhammad Yusuf Musyaffi, Ayatulloh Michael Nasution, Hafifah Nia Damayanti Nicolas Nuramalia Hasanah Putri Andini Ria Kurniawati Rida Prihatni Ryan Saptono Sabrina Nurhaliza Siti Fatimah Zahra Slamet Abdul Azis Suherman Suherman Surya Anugrah Susan Fahirah Susanti, Santi Susi Indriani Susi Indriani Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Trisni Suryarini Unggul Purwohedi Yuni Widawati Yunika Murdayanti Yusuf Syaifulloh Zakaria, Adam Zakiyyah Riris Merbaka