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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Audit Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Jawa Tengah (Tahun 2018-2022) Bunga Mentari; Lintang Kurniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10126

Abstract

Penelitian ini bertujuan menguji pengaruh audit internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah Jawa Tengah. Jenis penelitian ini adalah kuantitatif, dengan populasi terdiri dari Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Daerah Jawa Tengah yang meliputi Pejabat Penatausahaan Keuangan (PPK), Pejabat Pelaksana Teknis Kegiatan (PPTK), Bendahara Penerimaan, dan Bendahara Pengeluaran. Sampel diambil menggunakan metode purposive sampling, mencakup 108 responden dari 27 SKPD, yang terdiri dari bagian akuntansi/penatausahaan keuangan. Data primer dikumpulkan melalui survei kuesioner, dan analisis menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, audit internal dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Namun, secara parsial, audit internal tidak berpengaruh positif dan signifikan, sedangkan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.
Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Kurniawati, Lintang; Wijayanti, Rita; Kholis, Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

Abstract

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy
ANALISIS PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Niswah, Nasyiatu; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.764

Abstract

The purpose of this study is to examine how capital structure, dividend policy, and operational efficiency affect the financial performance of consumer products manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The annual financial accounts of selected businesses provided the data for this study through sampling techniques, resulting in 56 observations from 23 companies for three years. Multiple regression analysis is the method employed in this study. The findings indicated that overall, capital structure, dividend policy and operational efficiency impact financial performance in a major way. However, when the analysis is done separately, The only factor that significantly affects financial performance is capital structure; operational effectiveness and dividend policy have no discernible effects
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Keamanan, Persepsi Risiko dan Fitur Layanan terhadap Minat Menggunakan E-Wallet Pada Aplikasi Dana Mustofan, Ferdryawan Jun; Kurniawati, Lintang
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6511

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan, persepsi keamanan, persepsi risiko dan fitur layanan terhadap minat menggunakan e-wallet pada aplikasi dana  pada mahasiswa fakultas ekonomi dan bisnis Universitas Muhammadiyah Surakarta yang menempuh semester 5 dan 7. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa variable persepsi kemudahan penggunaan, persepsi risiko tidak berpengaruh terhadap minat menggunakan e-wallet pada aplikasi DANA, sedangkan variabel persepsi keamanan dan fitur layanan berpengaruh terhadap minat menggunakan e-wallet pada aplikasi DANA.Kata Kunci: e-wallet, persepsi kemudahan penggunaan, persepsi risiko, persepsi keamanan, fitur layanan, DANA 
PENGARUH KINERJA KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN KEBIJAKAN UTANG TERHADAP NILA PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahayu, Luluk Atiqah Duwi; Kurniawati, Lintang
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.726

Abstract

This study aims to determine the influence of company financial performance, company growth, and debt policy on company value. This research is a quantitative research. The type of data used in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses the purposive sampling method according to the criteria that have been determined and 80 final samples are obtained. The data analysis method used is a multiple linear regression analysis model. The results of the study show that the variables of company performance and debt policy have an effect on the company's value, while the company's growth has no effect on the company's value
PENGARUH LITERASI KEUANGAN, PEMANFAATAN SISTEM INFORMASI AKUNTANSI, PENGGUNAAN TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KUALITAS PRODUK TERHADAP KINERJA UMKM DI KEBUMEN Hanafi, Luthfi Aruna; Kurniawati, Lintang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16621

Abstract

This study aims to analyze the influence of financial literacy, the utilization of accounting information systems, information technology usage, human resources, and product quality on the performance of MSMEs in Kebumen. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 100 MSMEs in Kebumen. The results show that all independent variables have a positive and significant impact on MSME performance. Financial literacy helps MSMEs manage their finances effectively, the use of accounting information systems enhances efficiency and transparency, information technology facilitates operations and marketing, high-quality human resources improve productivity, and good product quality increases customer satisfaction.Keywords: Financial Literacy, Accounting Information Systems, Information Technology, Human Resources, and Product Quality.
Pengungkapan Sustainability Report: Peran Kinerja Keuangan, Good Corporate Governance, dan Ukuran Perusahaan sebagai Variabel Moderasi Indah Permata Dewi; Kurnia Rina Ariani; Lintang Kurniawati
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.24877

Abstract

Latar Belakang: Kinerja keuangan dan good corporate governance dapat mempengaruhi pengungkapan Sustainability Report. Ukuran perusahaan mampu meperkuat hubungan ketiganya.Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kinerja keuangan dan tata kelola perusahaan terhadap pengungkapan laporan keberlanjutan, dengan ukuran perusahaan sebagai variabel moderasi. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Debt to Equity Ratio (DER), sementara tata kelola perusahaan diwakili oleh dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit.Metode Penelitian: Penelitian ini menggunakan data sekunder dengan menggunakan data dari 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten menerbitkan laporan keberlanjutan dan laporan tahunan selama periode 2020-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil Penelitian mengindikasikan bahwa profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan. Selain itu, ukuran perusahaan mampu memoderasi pengaruh profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit terhadap pengungkapan laporan keberlanjutan. Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi ukuran perusahaan. Ukuran perusahaan dapat memengaruhi sejauh mana kinerja keuangan dan good corporate governance berdampak pada pengungkapan pelaporan berkelanjutan.
PENGETAHUAN PAJAK, PENERAPAN E-SAMSAT, DAN KONDISI KEUANGAN WAJIB PAJAK TERHADAP KOMITMEN PATUH WAJIB PAJAK KENDARAAN BERMOTOR Frediansyah, Frediansyah; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.876

Abstract

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
Earnings and Cash Flow Information on Its Value Relevance by The Book Value Purbasari, Heppy; Bawono, Andy Dwi Bayu; Ramadhanti, Mila; Kurniawati, Lintang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10679

Abstract

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilization of stock returns as an independent variable was selected as previous research on value relevance that tends to use stock prices as an independent variable. The sample of this study was all population of companies registered on the Jakarta Islamic Index (JII) in 2016-2018, JuneNovember period (issued from June 1st), by using saturation sampling. The data used in this study was compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow affect value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable.
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Palupi, Indarti Diah; Kurniawati, Lintang; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.
Co-Authors Adzroo, Qoonita Afiifah Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Dewita Puspawati Elinda Kurnia Agilita Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Indah Permata Dewi Indarti Diah Palupi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Mardiyati, Nur Lathifah Mila Ramadhanti Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Mujiyati Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nafisa Athiyya Ramadhani Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Novel Idris Abas Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nur kholis Nurharjanti, Nashirotunnisa Permatasari, Firmina Niken Poejianto Pramudya Kurnia Pratama, Ichdiat Wahyu Qoonita Afiifah Adzroo Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Saputra, Rendra Bagus Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Yusela Angga Putra Pradhana