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ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Rafaela Pertiwi Sergius; Etty Murwaningsari
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to identify the influence of Good Corporate Governance, represented by board size, independent commissioner size,institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance . The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange(IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis.The results suggest good corporate governance, represented by independent commissioner size and blockholder ownership have positive influence toward CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance . While, corporate governance represented by board size have positive influence toward corporate financial performance , independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Febriany Utami; Etty Murwaningsari
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to know empirically influence of of profitability ratios with stock returns that are moderated by dividend policy to see the description of decisions investors will take. Return on the results (gain or loss) obtained from a stock investment This research sample is 43 companies listed on the Indonesia Stock Exchange from 2012-2015. Sampling technique is purposive sampling method. The method of analysis used is moderated regression analysis. The result of the research shows that ROA, ROE, DPR have a significant positive effect on Stock Return, while NPM and EPS have no significant effect on Return of Stock and Result of this research Dividend Payout Ratio (DPR) strengthens ROA, ROE, NPM to Return. While Dividend Payout Ratio does not strengthen Earnings Per Share (EPS) relationship to stock return.

THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan. The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud

PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR Melinda Malau; Etty Murwaningsari; Sekar Mayangsari; Titik Aryati
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.

ANALISIS PENGARUH INSTITUTIONAL OWNERSHIP, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE Fadhil Maulana Ma'ruf Sw; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14697

Penelitian ini bertujuan untuk menguji pengaruh institutional ownership, sales growth, dan capital intensity terhadap effective tax rate. Penelitian menggunakan perusahaan sektor bahan baku (basic materials) yang terdaftar pada Bursa Efek Indonesia dan melaporkan laporan keuangannya selama empat tahun dari tahun 2018 sampai dengan 2021. Populasi penelitian ini adalah perusahaan sektor bahan baku (basic materials) yang terdiri dari 93 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 45 perusahaan. Data yang digunakan merupakan data sekunder yang berasal dari laporan keuangan perusahaan. Variabel dependen penelitian adalah effective tax rate. Variabel independen penelitian adalah institutional ownership, sales growth, dan capital intensity. Variabel kontrol penelitian adalah company size, return on asset, dan leverage. Hasil dari penelitian menunjukkan bahwa secara simultan institutional ownership, sales growth, dan capital intensity berpengaruh signifikan terhadap effective tax rate.

FAKTOR-FAKTOR YANG MEMPENGARUHI GREEN COMPETITIVE ADVANTAGE Yulia Nur Atriksa Yulia Nur Atriksa; Etty Murwaningsari
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.177

This study aims to examine and analyze the effect of environmental organizational culture, environmental leadership, environmental capability, green innovation, green supply chain management, and green organizational culture on green competitive advantage. This study analyzes the influence between variables through hypothesis testing (causality research). The data used are secondary data from sustainability reports and/or annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021.There are 369 research samples that meet the predetermined criteria (purposive sampling method). Data analysis using SPSS version 22.0. The result is that environmental leadership, environmental capability, and green supply chain management have a significant positive effect on green competitive advantage, while environmental organizational culture, green innovation, and green organizational culture have no effect on green competitive advantage.

ANALISIS PENGARUH INSTITUTIONAL OWNERSHIP, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE Fadhil Maulana Ma'ruf Sw; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14697

Penelitian ini bertujuan untuk menguji pengaruh institutional ownership, sales growth, dan capital intensity terhadap effective tax rate. Penelitian menggunakan perusahaan sektor bahan baku (basic materials) yang terdaftar pada Bursa Efek Indonesia dan melaporkan laporan keuangannya selama empat tahun dari tahun 2018 sampai dengan 2021. Populasi penelitian ini adalah perusahaan sektor bahan baku (basic materials) yang terdiri dari 93 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 45 perusahaan. Data yang digunakan merupakan data sekunder yang berasal dari laporan keuangan perusahaan. Variabel dependen penelitian adalah effective tax rate. Variabel independen penelitian adalah institutional ownership, sales growth, dan capital intensity. Variabel kontrol penelitian adalah company size, return on asset, dan leverage. Hasil dari penelitian menunjukkan bahwa secara simultan institutional ownership, sales growth, dan capital intensity berpengaruh signifikan terhadap effective tax rate.

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