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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Journal of Management and Social Sciences Jurnal Manajemen Riset Inovasi
Noor Endah Cahyawati
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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Autokorelasi Silang Return Saham Perusahaan Besar dan Perusahaan Kecil di Bursa Efek Jakarta Noor Endah Cahyawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine to what extent lagged large firm return can pre¬dict current small firm returns. Samples include all Jakarta Stock Exchange’s companies that re¬lease their annual financial statements (net income) during January-July in 1998, 1999, 2000, 2001 and 2002.The results of this study: First, lagged large firm return granger cause to current small firm returns. Thus, lagged large firm returns contain predictive power over current small firm re¬turns. Second, size based portfolio return cross-autocorrelations is significantly different in up and down markets but there is no directional asymmetry. Third, cross-autocorrelations coefficient is significantly different when portfolio returns become more synchronous. Fourth small firm returns autocorrelations have no effect significantly to the returns cross-autocorrelations. Fifth, small firm respond common information much more slowly than large firm. This study also finds that small firm responds good news much more slowly than large firm but respond bad news without a delay.
Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia Noor Endah Cahyawati; Nurtyas Mei Setiana
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art6

Abstract

This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.
The influence of game-based learning on business literacy Isti Rahayu; Gilang Fakhri Listyawan; Primanita Setyono; Noor Endah Cahyawati
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art3

Abstract

Game-based learning used in various learning areas, including business learning. MonsoonSIM is a game simulator employed in a business learning process. This study study aims to investigate the influence of game-based learning using MonsoonSIM on business literacy and its effect on entrepreneurial intention. The population in this study are the students in the Special Region of Yogyakarta. Convenience sampling was used to select the research sample with the criteria of having experience of running MonsoonSIM. This study was conducted in 2022 based on a questionnaire to 121 students. In the analysis, Partial Least Square (PLS) was used with the results of game-based learning having a positive influence on business literacy, and entrepreneurial motivation having a positive influence on entrepreneurial intention. However, this study has not succeeded in proving the influence of environmental factors and business literacy on entrepreneurial intention. The study findings are expected to be a recommendation for higher education to apply game as a model alternative of business learning for a digital generation as it has been proven to promote business literacy.
The influence of financial technology & literacy on MSMEs sustainability with financial inclusion as a mediating variable Noor Endah Cahyawati; Kacahya Hanugrah Nantungga; Yunice Karina Tumewang
Journal of Contemporary Accounting Volume 5 Issue 2, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss2.art2

Abstract

Micro and Small Enterprises (MSMEs) contribute a major share to the regional economy. In recent times, business competitiveness grows precariously making sustainability a problem. This study aims to provide empirical evidence about the relationship between financial technology, literacy, inclusion, and MSMEs’ sustainability in Sleman. This study uses a quantitative approach with Partial Least Square (PLS). Data were collected from questionnaires of 100 MSMEs in Sleman with a convenience sampling technique. The results reveal that financial technology and literacy impose a positive effect on financial inclusion, while financial technology and literacy exert a positive effect on MSMEs’ sustainability. In addition to that, financial inclusion is also found to have a positive effect on mediating financial technology and literacy influence on MSMEs’ sustainability. This study provides input for MSMEs management to increase the use of financial technology to support MSMEs’ sustainability and for the local government to promote financial literacy for MSMEs and enhance financial inclusion which will ultimately advance MSMEs’ sustainability.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Realisasi Anggaran Ramadani Hesti Kusuma; Noor Endah Cahyawati
Jurnal Manajemen Riset Inovasi Vol. 2 No. 2 (2024): April: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i2.2540

Abstract

This research aims to determine whether human resource competence, application of accounting systems, use of information technology and internal control systems influence the quality of budget realization reports at PT. X. This research was conducted involving 40 employees of PT X who were directly involved in the budget process and preparation. Research data was obtained from questionnaires distributed to respondents. Questionnaire data was processed using the IBM SPSS Statistics application. The analytical method used is multiple linear regression analysis. The results of the analysis show that human resource competency does not influence the quality of the budget realization report, meanwhile the application of the accounting system, use of information technology and the internal control system influence the quality of the budget realization report.
Investigasi Faktor Yang Mempengaruhi Minat UMKM Menggunakan Cloud Accounting Rahayu, Isti; Dyah Ayu Noor Kharisma; Primanita Setyono; Noor Endah Cahyawati
Jurnal Aplikasi Bisnis Volume 20 No. 1, Juni 2023
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol20.iss1.art1

Abstract

Abstract Small and Medium-sized Enterprises highly need information on their business financial condition. The financial information is generated from the accounting process conducted using cloud-based accounting software. This research study aims to investigate the factors affecting small and medium-sized enterprises making use of cloud accounting. The population in this research are small and medium-sized enterprises in The Special Region of Yogyakarta, and convenience sampling was used for selecting the research sample. Then, the data testing was conducted using regression analysis. By using the Unified Theory of Acceptance and Use of Technology (UTAUT), the research findings reveal that performance expectations, business expectations, and facilitating conditions have a positive influence on SMEs’ intention to using cloud accounting. However, this research study has not succeeded in proving the effect of social influence, hedonic motivation, and price value on the intention to using cloud accounting. For the implication, these research findings can be used by authorities as socialization to SMEs in order that they record their business by utilizing cloud-based accounting applications. Keywords: Small and Medium-sized Enterprises, Cloud Accounting, UTAUT Abstrak Usaha Mikro Kecil Menengah (UMKM) sangat membutuhkan informasi kondisi financial usahanya. Informasi financial dihasilkan dari proses akuntansi yang dapat dilakukan menggunakan program aplikasi akuntansi berbasi cloud. Penelitian ini bertujuan untuk membuktikan factor-faktor yang mempengaruhi minat UMKM menggunakan cloud accounting. Populasi dalam penelitian adalah UMKM di Daerah Istimewa Yogyakarta, dengan pengambilan sampel secara convenience. Pengujian data dilakukan menggunakan analisis regresi. Dengan menggunakan Unified Theory of Acceptance and Use of Tecnology (UTAUT), hasil penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi usaha dan kondisi yang memfasilitasi berpengaruh positip terhadap minat UMKM menggunakan cloud accounting. Namun demikian penelitian ini tidak berhasil membuktikan pengaruh sosial, motivasi hedonis dan nilai harga terhadap minat menggunakan cloud accounting. Hasil penelitian ini dapat dimanfaatkan untuk sosialisasi pihak yang berwenang kepada pemilik UMKM untuk melakukan pencatatan usahanya dengan memanfaatkan aplikasi akuntansi berbasis cloud. Kata Kunci: UMKM, Cloud Accounting, UTAUT
Pengaruh Partisipasi Anggaran Dan Budget Emphasis Terhadap Budgetary Slack Dengan Pertimbangan Etika Sebagai Variabel Moderasi Fadhlurrahman Dwi Febrianto; Noor Endah Cahyawati
Journal of Management and Social Sciences Vol. 3 No. 1 (2024): February : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i1.991

Abstract

This study aimed to examine the effect of Budget Participation, Budget Emphasis on Budgetary Slack with Ethical Consideration as Moderating Variable. This kind of study is quantitative research with primary data collected in a questionnaire distributed to 38 respondents. The data is processed with multiple linear regression analysis by using Statistical Program for Social Science (SPSS). The results showed that budget participation and budget emphasis has effect on budgetary slack. Meanwhile, ethical considerations cannot moderate the relationship between budget participation and budget emphasis on budgetary slack.
Do ESG practices and intellectual capital drive financial performance? panel evidence from Indonesian public firms Noor Endah Cahyawati; Syarifah Najla
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja Environmental, Social, and Governance (ESG) serta Intellectual Capital (IC) terhadap kinerja keuangan perusahaan publik di Indonesia selama periode 2016–2022. Kinerja ESG diukur menggunakan skor ESG Refinitiv, sedangkan IC dihitung melalui model Value Added Intellectual Coefficient (VAIC). Kinerja keuangan diproksikan menggunakan Tobin’s Q untuk merepresentasikan penilaian pasar terhadap nilai perusahaan. Metode yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model, berdasarkan hasil uji pemilihan model yang menunjukkan kesesuaian model terhadap karakteristik data. Sampel penelitian terdiri atas 35 perusahaan yang memiliki kelengkapan data secara konsisten, sehingga menghasilkan total 245 observasi. Hasil penelitian menunjukkan bahwa kinerja ESG, baik secara agregat maupun pada masing-masing dimensinya (lingkungan, sosial, dan tata kelola), tidak berpengaruh signifikan terhadap Tobin’s Q. Hal ini menandakan bahwa faktor keberlanjutan belum menjadi determinan utama dalam penilaian pasar. Sebaliknya, Intellectual Capital terbukti berpengaruh positif dan signifikan terhadap Tobin’s Q, yang mengindikasikan bahwa efektivitas pengelolaan aset tidak berwujud lebih diapresiasi oleh investor dibandingkan inisiatif keberlanjutan. Variabel kontrol menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan, sedangkan profitabilitas dan leverage tidak memengaruhi nilai perusahaan. Penelitian ini berkontribusi dalam memperkuat literatur mengenai determinan nilai perusahaan di pasar negara berkembang dengan menunjukkan bahwa modal intelektual merupakan faktor strategis yang lebih diperhatikan pasar dibandingkan ESG. Hasil penelitian ini juga memberikan implikasi praktis bagi perusahaan untuk memprioritaskan pengembangan modal intelektual sebagai strategi peningkatan nilai pasar, serta bagi regulator untuk mendorong peningkatan kualitas, relevansi, dan kedalaman pelaporan ESG agar mampu memberikan sinyal yang lebih kuat bagi investor.
Analisis pengaruh kinerja ESG terhadap kinerja keuangan perusahaan dengan moderasi kekuatan CEO: Bukti empiris dari pasar Indonesia Noor Endah Cahyawati; Nayaka Zaqy Hafidz Hidayat
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan, dengan mempertimbangkan kekuatan Chief Executive Officer (CEO Power) sebagai variabel moderasi berdasarkan perspektif Stakeholder Theory dan Legitimacy Theory. Kinerja ESG diukur melalui skor lingkungan (ENS), sosial (SOS), dan tata kelola (GS) dari Refinitiv ESG database, sementara CEO Power diproksikan melalui masa jabatan CEO. Kinerja keuangan diproksikan menggunakan Tobin’s Q dan dianalisis menggunakan regresi data panel dengan pendekatan Fixed Effect Model pada 85 observasi perusahaan publik di Indonesia selama 2015–2019. Hasil penelitian menunjukkan bahwa kinerja tata kelola dan skor ESG agregat berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan sosial tidak menunjukkan pengaruh signifikan. Selain itu, CEO Power tidak terbukti memoderasi hubungan antara ESG dan kinerja keuangan. Temuan ini menunjukkan bahwa tata kelola merupakan pilar ESG yang paling responsif terhadap penilaian pasar, sementara implementasi lingkungan dan sosial masih belum terintegrasi secara strategis. Penelitian ini memberikan kontribusi empiris dalam memperkuat pemahaman mengenai efektivitas ESG di pasar negara berkembang serta menegaskan bahwa kualitas governance memiliki peran dominan dalam membentuk persepsi investor terhadap nilai perusahaan.
Co-Authors Dyah Ayu Noor Kharisma Fadhlurrahman Dwi Febrianto Gilang Fakhri Listyawan Isti Rahayu Isti Rahayu Kacahya Hanugrah Nantungga Nayaka Zaqy Hafidz Hidayat Nurtyas Mei Setiana Primanita Setyono Primanita Setyono Ramadani Hesti Kusuma Syarifah Najla Yunice Karina Tumewang