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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Majalah Ekonomi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Pendidikan dan Konseling Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Journal of Management and Bussines (JOMB) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Erna Sulistyowati
Accounting Department, Faculty Of Economics And Business, Univesitas Pembangunan Nasional, Surabaya, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Leverage dan Firm Size terhadap Pengungkapan Corporate Social Responsibility (CSR) Vicky Oktavian Kharisma; Erna Sulistyowati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.409

Abstract

This study aims to examine the effect of Leverage, and Firm Size on Corporate Social Responsibility (CSR). The method used in this study is a quantitative method with secondary data in the form of an annual report or annual report obtained from the IDX website or each company. The sample selection technique used purposive sampling with a sample of 140 samples from 35 companies in the period 2017 to 2020. The data analysis technique in this study used multiple regression analysis with the help of SPSS software version 24. The results of this study indicate that partially Leverage variable has no effect. on Corporate Social Responsibility (CSR) and the Firm Size variable has an effect on Corporate Social Responsibility (CSR).
Return on Equity, Return on Asset, Net Profit Margin, dan Earning Per Share terhadap Harga Saham Perusahaan Farmasi Alit Lanang Dandanggula; Erna Sulistyowati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4266

Abstract

This study aims to determine the effect of Return on Equity (X1), Return on Assets (X2), Net Profit Margin (X3), Earning per Share (X4) on Pharmaceutical Company Stock Prices for the period 2019-2022 with Company Size as a control variable. This research method is descriptive quantitative. The number of samples taken as many as 14 companies with purposive sampling method. This study uses associative methods and multiple linear regression techniques with SPSS program. The results showed that the regression equation obtained was Y = 5521.001 + 44842.588 X1 + -1153993 X2 + -31580.637 X3 + -4.605 X4 + -154.774 Z. In conclusion, Return on Equity has a positive and significant effect on stock prices, Return on Assets and Earnings. per share has a negative and insignificant effect, while Net Profit Margin has a negative and significant effect on the stock price of pharmaceutical companies. Keywords: Earning per Share, Share Price, Net Profit Margin, Return on Equity, Return on Asset
PENGARUH FIRM SIZE, SALES GROWTH, DAN RETURN ON EQUITY TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR Aida Febriyanti; Erna Sulistyowati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.858 KB) | DOI: 10.31959/jm.v10i1.661

Abstract

Perusahaan didirikan dengan tujuan untuk menghasilkan keuntungan yang sebanyak-banyaknya. Hal ini bisa terwujud jika perusahaan terus melakukan inovasi agar bisnisnya mengalami pertumbuhan dan meningkatkan daya saingnya. Apabila perusahaan memperoleh laba yang maksimal maka firm value akan mengalami peningkatan. Bagi pemilik bisnis, nilai perusahaan sangat penting karena dapat memengaruhi persepsi investor tentang tingkat kesuksesan perusahaan yang diukur melalui harga sahamnya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari  Firm Size, Sales Growth, dan Return On Equity (ROE) terhadap Firm Value pada perusahaan manufaktur yang tercatat di BEI tahun 2017-2019. Perusahaan manufaktur yang tercatat di Bursa Efek Indonesia merupakan populasi pada penelitian ini, sedangkan sampel yang dipakai pada penelitian ini yaitu sebanyak 43 perusahaan manufaktur. Metode analisa yang dipakai pada penelitian ini yaitu regresi linear berganda. Berdasarkan hasil penelitian secara parsial Firm Size dan Sales Growth tidak memberi pengaruh yang signifikan pada Firm Value. Return On Equity (ROE) memberi pengaruh yang signifikan pada Firm Value.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PEMBELIAN BAHAN BAKU DENGAN METODE COSO PADA PT X DARI SUDUT PANDANG AUDITOR EKSTERNAL Nimas Caesar; Erna Sulistyowati
Majalah Ekonomi Vol 28 No 01 (2023): Juli 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no01.a7477

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi terhadap pembelian bahan baku yang dilakukan oleh perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan fungsi serta kekurangan yang dilakukan perusahaan terhadap kegiatan pembelian bahan baku, serta untuk menganalisis penerapan pengendalian internal yang dilakukan oleh PT X. Peneliti menggunakan metode deskriptif kualitatif. Data diperoleh melalui metode studi kepustakaan dan observasi dengan alat analisis menggunakan metode pengendalian internal COSO. Hasil penelitian menemukan bahwa pengendalian internal yang dilakukan khususnya pada siklus pembelian masih kurang memadai.
Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Christin Maria Febryanti; Erna Sulistyowati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6138

Abstract

Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 – 2021. The sampling technique was carried out by purposive sampling and data collection techniques using secondary data documentation techniques in the form of financial reports. The data analysis technique uses multiple linear regression analysis. Data processing in this study uses SPSS. The results of the study show that the independent commissioners have an effect on tax avoidance. The audit committee has no effect on tax avoidance. Leverage no effect on tax avoidance. Sales Growth no effect on tax avoidance. Keywords: independent commissioners, audit comittee, leverage, sales growth, tax avoidance.
Pengaruh Good Corporate Governance Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Asuransi Jayanti Dwi Lestari; Erna Sulistyowati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

This research aims to explain and analyze the influence of independent commissioners on the financial performance of insurance companies listed on the Indonesia Stock Exchange in 2016 - 2020. The variables used are independent commissioners, board of directors, audit committees, institutional ownership as independent variables, and financial performance (ROA) as dependent variables. Sample determination using the purposive sampling method with a sample of 10 companies. The data analysis techniques used are descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis, model match test (F test), determination coefficient test (), partial test (t Test). The results of this study show that independent Commissioners, board of directors, institutional ownership affect financial performance (Return On Asset) in Insurance Companies. While the audit committee has no effect on financial performance (Return On Asset) in Insurance Companies. Keywords: Good Corporate Governance, Independent Commissioner, Board of Directors, Institutional Ownership, Audit Committee
The Effect of Profitability, Good Corporate Governance, and Environmental Disclosure on Firm Value in Mining Companies Listed on The Indonesia Stock Exchange Muhammad Alfin Yusra; Erna Sulistyowati
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 3: July - September 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i3.22079

Abstract

The purpose of this research is to examine and analyze the influence of profitability, good corporate governance, and environmental disclosure on the firm value of mining companies listed on the Indonesia Stock Exchange. The research method utilized is descriptive research with a quantitative approach. The study population encompasses all mining companies registered on the Indonesia Stock Exchange (IDX) within the period from 2019 to 2022. In this study, a non-probability sampling technique was employed, specifically purposive sampling, resulting in a sample size of 72 from a span of 18 companies over 4 years. The variables under scrutiny include Return on Assets (ROA) as a measure of profitability, the proportion of independent board commissioners as an indicator of good corporate governance, the number of GRI disclosures as an indicator of environmental disclosure, and Tobin’s Q as a gauge of firm value. The analytical methodology and hypothesis testing were carried out using the Partial Least Square (PLS) method with SmartPLS 3.2.9 software. The PLS analysis consists of three stages: Outer Model, Inner Model, and Hypothesis Testing. The hypothesis testing results show that profitability has a significant impact on firm value, while good corporate governance and environmental disclosure do not exhibit a significant influence on firm value. These findings contribute to the understanding of how these factors interplay within the mining sector. However, this study has several limitations, including the variables used, the company's disclosures, and the limited period. Subsequent research can address these limitations and delve deeper into exploring the relationships of these variables or other variables with firm value.
Pengaruh Good Corporate Governance Terhadap Return On Assets Dengan Kinerja Lingkungan Sebagai Variable Intervening Rifda Wardani; Erna Sulistyowati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2941

Abstract

Tujuan dari dilaksanakannya riset ini adalah untuk menemukan seperti apa pengaruh good corporate governance pada return on assets. Riset ini menggunakan kinerja lingkungan yang dijadikan selaku variabel intervening untuk menguji seberapakuat good corporrate governance memberikan pengaruh terhadap return on assets. Perusahaan dalam sektor manufaktur yang termuat pada Bursa Efek Indonesia (BEI) periode 2019-2021 menjadi fokus kajian. Penelitian kuantitatif merupakan metodologi yang dipilih. 179 perusahaan berkontribusi pada populasi studi, dan 40 dari perusahaan tersebut ditentukan melalui purposive sampling menurut kriteria yang sudah ditentukan. Peringkat lunak yang disebut SPSS 25 digunakan untuk memproses dan menganalisis data penelitian. Pendekatan analisis jalur dipakai dalam riset ini dengan menggunakan data sekunder. Hasil temuan mengindikasikan bahwa kepemilikan manajerial tidak berimplikasi secara signifikan pada return on assets, kepemilikan institusional tidak berimplikasi signifikan pada return on assets, kinerja lingkungan tidak berimplikasi signifikan terhadap return on assets, tetapi kepemilikan manajerial berimplikasi secara signifikan pada kinerja lingkungan, kepemilikan institusional berimplikasi signifikan pada kinerja lingkungan, dan bisa memoderasi pengaruh good corporate governance terhadap return on assets. Kata Kunci: Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Kinerja Lingkungan, Return On Assets.
Analisis Determinasi Profitabilitas Perusahaan Distrik Pertambangan Bayu Hilmi Rachmaddian; Erna Sulistyowati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6652

Abstract

The research aims to empirically test the influence of cash turnover and receivables turnover on profitability in mining companies listed on the IDX in 2019-2021. This study method is quantitative using multiple linear regression analysis techniques with the help of the SPSS 25 program. This study uses side purposive with a total sample of 39 study data. The results of the research show that cash turnover partially has no effect on profitability, partial receivables turnover has an effect on profitability, and partial inventory turnover has no effect on profitability. Conclusion, cash turnover does not affect profitability, receivables turnover affects profitability. Keywords: Cash Turnover, Receivables Turnover, Profitability
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BOJONEGORO Lintang Aji Arroziqi; Erna Sulistyowati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i12.1584

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis efektivitas dan kontribusi pajak sarang burung walet terhadap pendapatan asli daerah kabupaten bojonegoro. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan teknik dokumentasi dengan mengambil data dari instansi BAPENDA. Teknik pengumpulan data menggunakan teknik sampling jenuh dengan jumlah sampel sebanyak 60. Pengujian yang dilakukan di penelitian ini adalah uji asumsi klasik, uji hipotesis, dan analisis regresi berganda. dengan menggunakan aplikasi SPSS 26. Hasil penelitian membuktikan Efektivitas dan Kontribusi pajak sarang burung walet berpengaruh signifikan terhadap pendapatan asli daerah di Kabupaten Bojonegoro.
Co-Authors Aida Febriyanti Alit Lanang Dandanggula Anisa Hediyanti Muasiri Bayu Hilmi Rachmaddian Christin Maria Febryanti Fidiawati Fidiawati Heny Widya Astutik Jayanti Dwi Lestari Kumala Linda Sari Lintang Aji Arroziqi Margareta Wihelmina Rosa Kasih Muhammad Alfin Yusra Nimas Caesar Nur Yulianis Raihan Putri Ramadhan Rida Perwita Sari Rifda Wardani Rika Puspita Sari Rizky Melan Jauhari Septiana Wahyu Pratiwi Titik Eka Dewi Rahmawati Vicky Oktavian Kharisma Yurike Yana Dwi Indrawati