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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Telaah Bisnis Jurnal Bina Bangsa Ekonomika Urecol Journal. Part G: Multidisciplinary Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Indonesian Journal of Accounting and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies
Eny Kusumawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR KEUANGAN TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Terideks LQ45 Periode 2015-2019) Dewi Nur Safitri; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to determine the effect of liquidity, profitability, cashflow, solvency, and market ratios on stock returns. In this study,liquidity is proxied by the current ratio, profitability is proxied by thenet profit margin, solvency is proxied by the debt to equity ratio, andthe market ratio is proxied by earnings per share. This research wasconducted on companies listed on the LQ45 index of the IndonesiaStock Exchange (IDX) for the period 2015-2019. The samplingtechnique used in this study was purposive sampling technique. Thesample used in this study were 25 companies and conducted for 5years to produce 125 data. The data analysis technique used ismultiple linear regression analysis. The results showed that thevariables of liquidity and profitability had an effect on stock returns,while the variables of cash flow, solvency, and market ratios had noeffect on stock returns.
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP HARGA SAHAM Alfian Bagas Wiratama; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to analyze the effect of dividend policy, sales growth,company size, and good corporate governance on stock prices. Goodcorporate governance used is managerial ownership andindependent board of commissioners. The population of this researchis companies that are consistently included in the LQ-45 Index on theIndonesia Stock Exchange (IDX) during the 2015-2019 period. Thenumber of samples taken was 115 data with 23 companies selectedper year using purposive sampling technique. Data collection wascarried out using documentary methods on secondary data. Theanalysis technique used is multiple linear regression analysis withthe help of the SPSS 20 computer program. The results show thatcollectively, dividend policy, sales growth, company size, managerialownership, and independent board of commissioners have asignificant effect on stock prices. Partially, managerial ownershiphas a significant effect on stock prices, while dividend policy, salesgrowth, company size, and independent board of commissioners haveno significant effect on stock prices.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Good Corporate Governance terhadap Intellectual Capital Disclosure Wiwid Setyowati; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Intellectual capital is the wealth of a company that is an intangible asset and is expressed willingly. The purpose of this study was to analyze the influence of profitability, leverage, company size, audit committee, and board of directors on intelectual capital disclosure. The population in this study are manufacturing company listed on the Indonesia Stock Exchange in 2016-2020. The sample was determined by purposive sampling technique and obtained a sample of 240 companies. This type of research is quantitative using secondary data obtained from the financial statements and annual reports of manufacturing companies. This research uses statistikal analysis by regression analysis. The results in this study are the board of directors had affect on intelectual capital disclosure. Leverage, the size of the company, the audit committee, and the board of directors had no affect on intelectual capital disclosure.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Good Corporate Governance terhadap Nilai Perusahaan Ayu Vivi Wulandari; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Firm value is an investor's perception of the level of success of managers in terms of managing company resources. Firm value is often associated with an increase in stock prices. The higher the stock price of a company, the higher the value of the company. This study aims to determine the effect of profitability, capital structure, firm size, and good corporate governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The indicator used to measure firm value is Tobin's Q. The sampling technique used in this study is Tobin's Q. This study uses purposive sampling. The sample of this study consisted of 17 companies that met the sampling criteria. The analytical method used is multiple regression analysis. The results of hypothesis testing indicate that profitability, capital structure, independent board of commissioners, and managerial ownership have an effect on firm value. While the size of the company had no effect on the value of the company.
The Effect of Liquidity, Solvency, Activity, and Profitability on Stock Return Bias Kamajaya; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Every investor wants a large return with the smallest risk. For this reason, investors are required to be able to predict whether their investment will make a profit or not. This study aims analyzed the effect of liquidity, solvency, activity, and profitability on stock returns. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling using purposive sampling method with predetermined criteria. The final sample used in this study was 260 samples. This type of research is quantitative using secondary data obtained from the financial statements of manufacturing companies. The analytical method used is multiple linear regression. The results of this study indicate that liquidity, solvency, and activity have no effect on stock returns, meanwhile profitability has an effect on stock returns.
The Effect of Debt to Equity Ratio, Total Assets Turnover, Current Ratio, Working Capital Turnover, and Sales Growth on Company Financial Performance Iis Arista Anggraeni; Eny Kusumawati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Every company must present financial statements as a true source of information. This information is useful for knowing whether the company’s financial performance is good or bad. Performance measurement can be done using a ratio measuring instrument. The purpose of this study was to examine the effect of debt to equity ratio, total aset turnover, current ratio, working capital turnover and sales growth on the financial performance of manufacturing companies in Indonesia. Indicators used to measure the company’s financial performance are debt to equity ratio, total aset turnover, current ratio, working capital turnover, and sales growth. While financial performance as the dependent variable. The sample selection method uses purposive sampling using certain criteria on the financial statements of manufacturing companies in Indonesia for the 2016-2018 period. The analytical method used is multiple linear regression analysis. The results of this study indicate that total aset turnover and working capital turnover had affect the financial performance of a company. While debt to equity ratio, curent ratio, and sales growth has no effect on the company’s financial performance.
The Effect of Growth Opportunity, Profitability, CSR, Firm Size, And Leverage on Earning Response Coefficient Eny Kusumawati; Adinda Putri Wahyuningtyas; Shinta Permata Sari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22028

Abstract

The earnings response coefficient (ERC) measures the magnitude of a stock's abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to analyze the effect of growth opportunity, profitability, corporate social responsibility (CSR), company size, and leverage on the earnings response coefficient (ERC) in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 180 companies that met the criteria as the unit of analysis. The analytical method employed was multiple linear regression analysis. The study results provide empirical evidence that CSR, firm size and leverage affected the earnings response coefficient. Meanwhile, growth opportunity and profitability did not affect the earnings response coefficient.
ANALISIS FRAUD TRIANGLE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD Eny Kusumawati; Akmalia Khoir
IJAB Indonesian Journal of Accounting and Business Vol 2 No 1 (2020): IJAB: Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v2i1.14

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fraud triangle terhadap financial statement fraud pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Fraud Triangle dalam penelitian ini adalah tekanan yang diproksikan dengan target keuangan, stabilitas keuangan, tekanan eksternal dan kebutuhan keuangan pribadi. Peluang yang diproksikan dengan pemantauan yang tidak efektif dan sifat industri. Rasionalisasi yang diproksikan dengan pergantian auditor. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 112 sampel. Kecurangan laporan keuangan diperoleh dengan F-score. Teknik analisis dilakukan dengan statistik deskriptif dan uji asumsi klasik serta pengujian hipotesis menggunakan metode regresi linier berganda, uji Adjusted R2, uji F dan uji t. Hasil penelitian menunjukkan bahwa target keuangan, tekanan eksternal, keuangan pribadi dan sifat industri berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, stabilitas keuangan, pemantauan dan rasionalisasi yang tidak efektif tidak mempengaruhi kecurangan laporan keuangan.
The Influence of Profitability, Leverage, Liquidity, Company Size, and Audit Committee on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2016-2020 Intan Solaikhah; Eny Kusumawati
Urecol Journal. Part G: Multidisciplinary Research Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujmr.185

Abstract

A company that develops properly will have an impact on the income and the tax of company. Companies with high income, the tax rate will be higher which will result in tax avoidance. The purpose of this study was to analyze the influence of of proftability, leverage, liquidity, firm size, and audit committee on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Ecchange (IDX) during the 2016-2020. The sample was determined by purposive sampling technique and obtained a sample of 300 companies. This research uses statistikal analysis by regression analysis. The results in this study are profitability, leverage, liquidity, firm size and audit committee had affect the tax avoidance. Meanwhille firm size had no effect on tax avoidance.
Analisis Kecurangan Laporan Keuangan Dengan Pendekatan Vousinas Fraud Hexagon Model Wanda Nurhidayah; Eny Kusumawati
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4230

Abstract

Kecurangan laporan keuangan merupakan suatu kelalaian maupun salah saji yang disengaja dalam jumlah tertentu atau pengungkapan dalam laporan keuangan untuk menipu para pengguna laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh fraud hexagon (stimulus, opportunity, rationalization, capability, ego, dan collusion) terhadap kecurangan laporan keuangan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 350 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian memberikan bukti empiris bahwa stimulus berpengaruh terhadap kecurangan laporan keuangan. Sedangkan opportunity, rationalization, capability, ego dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.
Co-Authors Adella Anindya Putri Mahardika Adi Setiawan Adinda Putri Wahyuningtyas Agus Endro Suwarno Akmalia Khoir Alfian Bagas Wiratama Amara Sella Pradista Anisa Olinda Hanum Anistya Dhifa Pratitasari Arin Dwi Wulandari Ayu Vivi Wulandari Banowati Lina Prasetiyana Bening Puspaningtyas Bias Kamajaya Dewi Nur Safitri Donna Rizky Safrani Eko Sugiyanto Erma Setiawati Eskasari Putri Fahrizal Azka Wildan Febriyanti Baroroh Fernandaningky Dewi Rahiliya Hermawan Rizky Wibowo Iis Arista Anggraeni Ika Putri Yuliantoro Intan Solaikhah Kania Permanasari Kartika Sandra KHOIR, AKMALIA Margini Margini Marleny Nur Achyani Meiliana Prasetyani Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Haykal Adi Pradana Muhammad Ihsan Budi Santoso Mutiara Rosmelia Putri Nida Hanifah Nindita Indah Ratnandari Rashif Yahya Anshari Riki Ramadhan Rina Trisnawati Rukimah Ruldianah Sella Fitriana Fadhilah Sherly Amartasari Shinta Permata Sari Siti Fatimah Nurhayati Wanda Nurhidayah Wening Isyfa Wafdani Wiwid Setyowati