Article Per Year (5 Year)
p-Index From 2021 - 2026
5.762
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 108 Documents
Search

 7   8   9   10   11 
PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP INDIKASI ADANYA KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Natasya Kayla Najla; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the influence of Leverage, Profitability, and Liquidity on Indications of Financial Statement Fraud of manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. This study refers to fraud triangle theory.The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 430 research samples for three consecutive years (2022-2024).The analysis results show that Leverage have a positive and significant effect on Indications of Financial Statement Fraud, and Profitability also has a positive and significant effect on Indications of Financial Statement Fraud. Additionally, it was found that Liquidity do not have a significant direct effect on Indications of Financial Statement Fraud.
PENGARUH AUDIT TENURE, ROTASI AUDIT, AUDIT FEE, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Rini Hafiztri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study analyze the effects of audit tenure, audit rotation, audit fee, and audit delay on audit quality for companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study refers to agency theory.The population for this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used to select the research sample, resulting in 294 research samples for three consecutive years (2022–2024). The data used are secondary data obtained from the financial statements and independent auditor reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using multiple linear regression with SPSS 30 software.The results of the analysis indicate that audit tenure and audit delay have a negative and significant effect on audit quality, while audit rotation and audit fee have a positive and significant effect on audit quality.
PENGARUH ESG RATINGS, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Rahmah Nuzuliani Nirmala; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the role of ESG Ratings, leverage, and liquidity on financial performance and market performance of non-financial companies and listed on the Indonesia Stock Exchange during the 2021–2023 period. This research is based on stakeholder theory. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023. The sampling technique used is purposive sampling, resulting in 59 research samples over three consecutive years (2021–2023). The analysis results indicate that ESG Ratings and liquidity has a positive effect on financial performance. Leverage has a negative effect on financial performance. The other variables show no significant effect.
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE , KEPEMILIKAN ASING, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Manufaktur Berdasarkan Klasifikasi IDX-IC yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Vinia Putri Nikita Nasution; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of Environmental, Social, Governance (ESG) Disclosure, foreign ownership, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. Firm value is measured using Tobin’s Q, ESG Disclosure is measured using the Bloomberg ESG Disclosure Score, while foreign ownership and institutional ownership are measured as a percentage of shares held relative to total outstanding shares. This study employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange and Bloomberg database. The sample was determined through purposive sampling, yielding 73 companies with a total of 219 observations. The analysis method used is panel data regression with the Common Effect Model, selected based on the Chow Test and Lagrange Multiplier Test using EViews 12. The results show that ESG Disclosure has a positive and significant effect on firm value. Institutional ownership has a positive and significant effect on firm value. Meanwhile, foreign ownership does not have a significant effect on firm value. The Adjusted R-squared value of 54.49% indicates that the three independent variables substantially explain the variation in firm value.
PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PERUSAHAAN (studi kasus pada industri manufaktur di Bursa Efek Indonesia Tahun 2018-2023) Diah Aliffia Hanifa; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of quality costs on profitability in the manufacturing industry listed in the Indonesia Stock Exchange (IDX). This research data uses secondary data obtained from the company's annual report in the 2018-2023 period. The method used is multiple linear analysis using the IBM SPSS Statistic 25 application.The results of this study indicate that partially prevention costs have no negative effect on Return on Asset and no positive effect on Return on Equity, appraisal costs have a positive and significant effect on Return on Assets but no effect on Return on Equity, internal failure costs have a positive and significant effect on Return on Asset and Return on Equity, external failure costs have a significant negative effect on Return on Asset and Return on Equity. Quality costs consisting of prevention costs, assessment costs, internal failure costs and external failure costs have a significant positive effect on Return on Asset and Return on Equity.Thus, the results of this study emphasize the importance of effective quality management, especially in suppressing external failures and managing quality costs strategically to increase company profitability. It is hoped that these findings can be input for company management in making decisions regarding the allocation of quality costs and become a reference for further research in the field of accounting
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023) Grace Puspita Hasibuan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to provide empirical evidence regarding the effect of corporate social responsibility, good corporate governance, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population in this study were 124 companies, the sample selection used purposive sampling method so that 34 companies were used in this study. This study uses data sourced from financial reports and corporate sustainability reports accessed through the IDX, the company's official website and Bloomberg terminals. The results of this study indicate that the corporate social responsibility variable has a positive effect on tax avoidance, while good corporate governance proxied by independent commissioners and audit committees does not significantly affect tax avoidance, and sales growth has no effect on the level of tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) BERKELANJUTAN MENGGUNAKAN METODE UTAUT 2 PADA MAHASISWA UNIVERSITAS DIPONEGORO Davina Najwaa Hanifah; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This research was conducted with the aim of analyzing the factors that influence the behavioral intention and use behavior of QRIS among students at Diponegoro University. This research uses the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) framework introduced by Venkatesh et al. (2012), extended with the Digital Financial Literacy variable. There are 8 constructs that form this research framework, namely performance expectancy, effort expectancy,social influence, facilitating conditions, hedonic motivation, price value, habit, and digital financial literacy, along with 2 other factors, namely behavioral intention and use behavior of QRIS. This research population involves active students of Diponegoro University from the class of 2022-2024 with a research sample of 430 respondents obtained through purposive sampling. Data collection was carried out through an online survey using questionnaires, and the data were analyzed using the Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach with the help of SmartPLS 4.0 software. The research results show that six hypotheses in this study are accepted. Performance expectancy,facilitating conditions, hedonic motivation, price value, and habit have a significant positive effect on the behavioral intention to use QRIS, and behavioral intention was found to have a significant positive effect on the actual use behavior of QRIS. However, effort expectancy, social influence, and digital financial literacy have no significant effect on the behavioral intention of QRIS users. Furthermore, it is known that habit, hedonic motivation, and behavioral intention are the most significant determinants among other factors, with a p-value of 0.000.
PENGARUH RELATED DAN UNRELATED DIVERSIFICATION TERHADAP PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN (Studi Empiris pada Industri Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023) Iqlima Firda Anelya; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study examines the impact of related and unrelated diversification on profitability and firm growth in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative, causal-comparative approach, the study employs the Entropy Index (EI) to measure diversification, Economic Value Added (EVA) as a profitability indicator, and Sales Growth (SG) as a proxy for firm growth. The sample includes 24 firms for EVA analysis and 32 firms for SG, selected through purposive sampling. Data were collected from annual reports and financial statements, then analyzed using multiple linear regression with SPSS version 25. The results show that related diversification has no significant effect on either profitability or growth, while unrelated diversification has a significant negative effect on profitability but no effect on growth. These findings suggest that diversification strategies do not always create economic value or sustainable growth, particularly when not supported by effective managerial execution and strategic alignment. This study contributes to the management accounting literature and offers practical insights for firms in developing more targeted and efficient diversification.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Davina Najwaa Hanifah Deby Dwi Rahma Gusti Diah Aliffia Hanifa Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Grace Puspita Hasibuan Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Iqlima Firda Anelya Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Jericho Raditya Anugrah Putra Keisha Angeli Diva Miracle Khanifah Khanifah Khanifah Khanifah Khansa Aira Meytasari Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Merinda Citra Saphira Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Dafin Arkan Kusumo Muhammad Hikmal Alfath Muhammad Mikael Putra Herawantho Muhammad Noor Ardiansah Mutiara Hisanah Harahap Naia Fitrah Alia Natasya Kayla Najla Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Rahmah Nuzuliani Nirmala Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rini Hafiztri Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Thaddeus David Bintang Sihombing Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Vinia Putri Nikita Nasution Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky