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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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Pengaruh Corporate Social Responsibility (CSR) Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Perusahaan Non Keuangan Tercatat di BEI Periode 2019 - 2021) Margini Margini; Eny Kusumawati
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.v4i6.3378

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility (CSR) dan struktur modal terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian ini adalah pada perusahaan non keuangan yang telah terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dengan cara purposive sampling dan di peroleh sampel sebanyak 660 perusahaan. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan (Annual Report) perusahaan. Metode analisis data menggunakan moderate regression analysis (MRA). Hasil penelitian menunjukkan bahwa CSR dan struktur modal berpengaruh pada nilai perusahaan. Sementara ukuran perusahaan gagal memoderasi pengaruh CSR dan struktur modal terhadap nilai perusahaan.
Pengaruh Profitability, Leverage, Liquidity, Dan Good Corporate Governance Terhadap Financial Distress Marleny Nur Achyani; Eny Kusumawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1999

Abstract

Financial distress is a condition of continuous financial decline in a company, caused by decision-making errors, management weaknesses, and lack of monitoring of inappropriate financial performance, which is a potential indicator of bankruptcy. This research aims to analyze the influence of profitability, leverage, liquidity, and good corporate governance on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 771 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis based on classical assumptions. The research results reveal that profitability and leverage affect financial distress, while liquidity, the independent board of commissioners, and the audit committee do not affect financial distress.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Penghindaran Pajak, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Nindita Indah Ratnandari; Eny Kusumawati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2002

Abstract

The firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of dividend policy, managerial ownership, tax avoidance, profitability, and leverage on firm value in non-financial companies on the Indonesia Stock Exchange for the period 2020 - 2022. The sampling technique used in this study was purposive sampling. This research sample consists of 165 companies that meet the criteria as a unit of analysis. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that dividend policy, managerial ownership, profitability, and leverage affect firm value. Meanwhile, tax avoidance does not affect firm value.
PENGARUH LEVERAGE, FINANCIAL DISTRESS, TAX PLANING, PROFITABILITY DAN INSTITUSIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Rashif Yahya Anshari; Eny Kusumawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11740

Abstract

Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, financial distress, tax planning, profitability, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 222 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress and profitability effects earnings management. Meanwhile, leverage, tax planning and institutional ownership do not effect on earnings management.
PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE Sella Fitriana Fadhilah; Eny Kusumawati Kusumawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11743

Abstract

Tax avoidance is one way of legally avoiding taxation by using the benefits of several loopholes in tax regulations in order to avoid paying tax, in other words carrying out transactions whose sole purpose is to avoid paying tax. This research aims to analyze the influence of financial distress, good corporate governance, leverage, and institutional ownership on tax avoidance in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 314 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress, managerial ownership, leverage, and institutional ownership effects tax avoidance. Meanwhile, independent commissioners has no effect on tax avoidance.
DETERMINASI AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus di Kecamatan Ngombol Kabupaten Purworejo) Meiliana Prasetyani; Eny Kusumawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12527

Abstract

This research aims to determine the effect of transparency, community participation, competency of village apparatus, internal control structure and effectiveness on accountability of village funds manaagement in Ngombol District, Purworejo Regency, Central Java. This study uses a quantitative approach, for the process of collecting data used the questionnaire method. The population used is all village officials involved in budgeting village funds, namely: Village Head, Village Treasurer, and Village Consultative Body in 53 villages in Ngombol District, Purworejo Regency with a total of 159 respondents. The analytical method used is multiple regression analysis. The results of the study show that transparency, internal control structure, and effectiveness influence the accountability of village fund management. Meanwhile, community participation and the competence of village officials have no effect on the accountability of village fund management. Keywords: Accountability of Village Funds Management, Transparency, Community Participation, Village Apparatus Competence, Internal Control Structure, Effectiveness
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Bening Puspaningtyas; Eny Kusumawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.662

Abstract

This study aims to analyze and determine the influence of profitability, liquidity, leverage, corporate social responsiveness, and managerial ownership on the Company's value. The data used in the study is secondary data sourced from the annual report of non-financial companies on the Indonesia Stock Exchange in 2019-2021. The sampling of this study was carried out by the purposive sampling method and 279 data were obtained. The results of the study provide empirical evidence that profitability and liquidity affect the value of the company, while leverage, corporate social responsiveness, and managerial ownership have no effect on the value of the company
Peningkatan Pendapatan UMKM: Modal Kerja, Pemasaran Digital, Tingkat Pendidikan, Kualitas Produk, Dan Biaya Produksi Terhadap Mutiara Rosmelia Putri; Eny Kusumawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7768

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal kerja, pemasaran digital, tingkat pendidikan, kualitas produk, dan biaya produksi terhadap peningkatan pendapatan UMKM di Kabupaten Sukoharjo. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebar kuesioner kepada responden secara langsung. Sampel yang diambil menggunakan rumus Slovin dengan batas toleransi kesalahan sebesar sepuluh persen. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan SPSS. Proses pengumpulan data menggunakan kuesioner dengan responden pelaku UMKM di Kabupaten Sukoharjo dengan jumlah responden 120 responden. Hasil penelitian memberikan bukti empiris bahwa modal kerja, pemasaran digital, tingkat pendidikan, kualitas produk, dan biaya produksi berpengaruh terhadap peningkatan pendapatan UMKM. Koefisien determinasi menunjukkan bahwa variabel-variabel yang diteliti dapat menjelaskan 38,7% variasi dalam peningkatan pendapatan UMKM, sementara sisanya 61,3% dipengaruhi oleh faktor lain di luar penelitian. Penelitian ini memberikan wawasan penting bagi pengelolaan UMKM, terutama dalam hal pengelolaan modal kerja, pemasaran digital, kualitas produk, dan biaya produksi yang dapat meningkatkan pendapatan usaha bila dikelola secara optimal.
Investment Opportunity Set (IOS), Persistensi Laba, Konservatisme Akuntansi, Pembayaran Dividen, Dan Gender Diversity Terhadap Kualitas Laba Kania Permanasari; Eny Kusumawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): 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.v6i3.7791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh investment opportunity set (IOS), persistensi laba, konservatisme akuntansi, pembayaran dividen, dan gender diversity terhadap kualitas laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penelitian ini menggunakan metode penelitian kuantitatif dengan data sekunder diperoleh dari www.idx.co.id Jumlah sampel yang diperoleh dengan metode purposive sampling adalah 43 perusahaan sebagai penelitian dengan 115 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan program software SPSS 25. Hasil penelitian memberikan bukti empiris bahwa investment opportunity set (IOS) dan konservatisme akuntansi berpengaruh terhadap kualitas laba, sedangkan persistensi laba, pembayaran dividen, dan gender diversity tidak berpengaruh terhadap kualitas laba.
PENGARUH PROFITABILITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN DI BEI PERIODE 2020–2022) Banowati Lina Prasetiyana; Eny Kusumawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): 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.v8i1.14355

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabiltias, leverage, kebijakan dividen, dan kepemilikan institusional terhadap nilai perusahaan studi empiris pada perusahaan non keuangan di Bursa Efek Indonesi periode 2020-2022. Data yang digunakan dalam penelitian yaitu data sekunder berupa annual report perusahaan non keuangan di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 345 perusahaan telah memenuhi kriteria sebagai unit observasi. Variabel dependen nilai perusahaan diproksikan dengan PBV, variabel independen berupa profitabilitas diproksikan dengan ROA, variabel leverage diproksikan dengan DAR, variabel kebijakan dividen diproksikan dengan DPR, dan variabel kepemilikikan institusioanl diproksikan dengan proporsi kepemilikan institusional. Metode analisis yang digunakan adalah analisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian memberikan bukti empiris bahwa profitabilitas, leverage, dan kebijakan dividen berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan.
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