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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Wahana Riset Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EKONOMIS : Journal of Economics and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Software Development Digital Business Intelligence and Computer Engineering Journal of Multiperspectives on Accounting Literature Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Erly Mulyani
Universitas Negeri Padang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

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Pengaruh Pengungkapan Corporate Social Responsbility dan Mekanisme Corporate Governance terhadap Kinerja Keuangan:Studi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2018-2022 Yovie Santria; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1171

Abstract

This study will examine the relationship between corporate social responsibility disclosure and corporate governance mechanisms on financial performance. The scope of the study encompasses companies in the consumer non-cyclical sector, with a selected sample of 32 firms using purposive sampling methodology. The study involves analyzing 113 companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. Secondary data is employed for analysis, and the SEM-PLS method is applied. The results showed that CSR disclosure has a negative and insignificant effect on financial performance. The corporate governance mechanism has a positive and significant effect on financial performance.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Putri Ramalia Yusmir; Erly Mulyani
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1514

Abstract

This research examines the influence of managerial ownership, institutional ownership and company size on company performance in mining companies listed on the Bursa Efek Indonesia for the 2019-2022 period. Company performance is calculated using the Tobins' Q measurement. The sampling method for this research uses purposive sampling and 28 mining companies were obtained as samples. The type of data used is secondary data using panel data regression. The research results state that the managerial ownership variable has a negative and significant effect on company performance. The variables institutional ownership and company size have no effect on company performance.
Growth Opportunity, Capital Structure And Profitability On Company Value Nufyar, Ahmad; Mulyani, Erly
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.29230

Abstract

Purpose: This study has a purpose to decide the impact of growth opportunity, capital structure, and Profitability on firm worth in metal area organizations recorded on the Indonesia Stock Exchange for the period 2017-2021. Methodology/approach: This examination is a kind of causal exploration that utilizes various straight relapse investigations to test the proposed speculation. The population in this study are metal organizations and so forth that are recorded on the Indonesia Stock Exchange in the 2017-2021 period, which are 17 organizations. The testing procedure utilized was purposive examining so the quantity of tests utilized in this review was 70 examples Findings: Wellsprings of information utilized in this study are information sources which are information accessible in the wake of being collected by different gatherings. The aftereffects of this study demonstrate that growth opportunities significantly affect firm worth, while capital structure and profitability significantly affect firm worth. Then growth opportunities, capital structure, and profitability at the same time affect firm worth Practical implications: For additional exploration, it is normal to look at different factors other than Growth Opportunity, Capital Structure, and Profitability and is supposed to build the example to be concentrated so the outcomes obtained are more influential. Originality/value: This research adds a profitability variable to differentiate it from previous research Keywords: Capital Structure; Firm Value; Growth Opportunities; Profitability.
PKM Digitalisasi UMKM di Nagari Guguak Kabupaten Sijunjung Fitra, Halkadri; Andi Mesta, Hendri; Mulyani, Erly; Khatimah, Husnil; Yuza Sari, Astri
Manaruko: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Manaruko: Jurnal Pengabdian Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/manaruko.v3i2.43

Abstract

The training on digitalization of SMEs in Nagari Guguak, Sijunjung Regency, aims to enhance the capacity of micro, small, and medium enterprises (SMEs) in leveraging digital technology to grow their businesses. This activity is part of an effort to support the digital-based economic transformation, which can improve the competitiveness of SMEs in the modern era. The training covers topics such as the use of digital platforms for marketing, digital payment systems, and efficient business management through information technology. Participants were also educated on the importance of having a digital presence to expand markets and improve operational efficiency. By involving local SMEs, this program is expected to provide new insights into the vast potential offered by the digital world and help businesses optimize online marketing. The training aims to enable participants to improve their business performance, expand their networks, and reach a wider customer base, contributing to the growth of both the local and national economy. The training was attended by business owners from various sectors, including food, handicrafts, and services in Nagari Guguak..
Pengaruh Komisaris Independen dan Investment Opportunity Set (IOS) terhadap Kinerja Perusahaan Rivai, Fayyadh Erdy; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1692

Abstract

The purpose of this study is to examine the impact of independent commissioners and investment opportunity set on firm performance. Firm performance, which is assessed by net income divided by equity, is the dependent variable. Meanwhile, independent commissioners are measured by the number of independent commissioners divided by the number of commissioners. Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 constitute the study population. Purposive sampling was used to determine the research sample, and 18 companies with a total of 90 observations were obtained. Multiple linear regression analysis was used as the analysis technique. Based on the results of this study, independent commissioners have a positive effect on company performance, but investment opportunity set has a negative effect on company performance.
Pengaruh Profitability, Stock Liquidity dan Cash Holding terhadap Stock Price Crash Risk: Studi Empiris pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2023 Majiid, Hanif; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2120

Abstract

The purpose of this study was to analyze the effect of profitability, stock liquidity and cash holding on stock price crash risk in construction companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data in this study comes from the financial statements of construction companies listed on the Indonesia Stock Exchange, stock returns of stock price funds from yahoo finance. The sampling method used purposive sampling with certain criteria with a total sample obtained of 17 construction companies. hypothesis testing in this study using multiple linear analysis, the results of this study indicate that profitability, stock liquidity and cash holding have no effect on stock price crash risk.
Pengaruh Cost dan Expense, Solvabilitas, dan Kapasitas Operasi terhadap Kinerja Operasi Putri, Silvia Utami; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2126

Abstract

This study aims to examine the effect of costs and expenses, solvency, and operating capacity on operating performance. This research uses a causative method with a quantitative approach. This research was conducted on infrastructure companies listed on the Indonesia Stock Exchange in 2019-2023 with the sampling method using purposive sampling technique so that 17 sample companies were obtained. The data analysis technique used is multiple linear regression analysis assisted by SPSS software. The results of this study indicate that costs and expenses proxied using operating expenses have a negative effect on operating performance, labor costs and expense costs have a positive effect on operating performance. Solvency proxied using debt to asset ratio has a significant negative effect on operating performance, debt to equity ratio has negative effect on operating performance. Operating capacity proxied using accounts receivable turnover has positive effect on operating performance, and asset turnover has negative effect on operating performance.
Apakah Pengungkapan Corporate Social Responcibility (CSR) Mempengaruhi Return Saham? Analisis Reputasi Sebagai Pemediasi Mulyani, Erly; Amar, Syamsul; Dwita, Vidyarini
Jurnal Ecogen Vol 8, No 2 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i2.17116

Abstract

With reputation serving as a mediator, this study seeks to ascertain the extent to which CSR disclosure affects stock return. This study employs a quantitative approach. focusing on noncyclical consumer companies listed on the IDX as the population.  The sampling technique used is purposive sampling. The results indictate that CSR influences the company’s reputation; however, CSR does not effect stock returns, and reputation cannot mediate the impact of CSR on stock returns.
Pengaruh Umur Perusahaan, Reputasi Underwriter, Reputasi Auditor, dan Financial Information terhadap Underpricing Perusahaan yang Melakukan Initial Public Offering (IPO) di BEI Elparez, Reyhan; Mulyani, Erly
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2157

Abstract

The purpose of this study is to examine the influence of company age, underwriter reputation, auditor reputation, and financial information. The population is an IPO company listed on the Indonesia Stock Exchange for the period 2019 to 2022. Using the purposive sampling method, there were 78 companies as research samples. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of the Company. The hypothesis is a test using multiple linear regression analysis. The results showed that the age of the company, the reputation of the underwriter, the reputation of the auditor, and ROE had no effect on underpricing. and DER has an influence on underpricing.
Pengaruh Sales Growth, Cash Holdings dan Audit Quality terhadap Manajemen Laba Saptomo, Shafia Carina; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.94

Abstract

This study aims to examine the effect of sales growth, cash holdings, and audit quality on earnings management. The type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method uses purposive sampling, resulting in 277 samples from 75 companies. This study uses multiple linear regression analysis to test the hypothesis, assisted by the SPSS version 26 program. The results show that cash holdings and audit quality do not have a significant effect on earnings management, while sales growth has a positive and significant effect on earnings management. For further research, it is recommended to select other variables that affect earnings management.
Co-Authors Agustin, Henri Ahmad Nufyar Alan Sepriadi Aliakito Luckman Andi Mesta, Hendri Ardiles Ardiles Ayu Wandira Bintang Marseno Charoline Cheisviyanny Chaterine Anjeli Chika Yanda Permata Putri Dianni Yusuf Dina Puspita Sari Doni Syahputra Dwita, Vidyarini Efrizal Syofyan Elparez, Reyhan Erinos N,R Erni Masdupi Feby Amalia Putri Fefri Indra Arza Fefri Indra Arza Firman Fifrman Fitra, Halkadri Fitria Maiza Fradella Anggraini Gesit Thabrani Halmawati Halmawati Halmawati, Halmawati Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husnil Khatimah Ibnu Satiya Indah Suryani Mukhtar Isma Delita Keken Setiawan Lisa Andriani Putri Luthfi Alif Wibawa M Rofiananda M. Ardhy Erwanda M. Saferi Majiid, Hanif Mardha Tillah Marvina Rosa Muhammad Sandio Murti Sari Dewi Muthia Roza Linda, Muthia Roza Nilam Eka Putri Norisa Putri Novia Yolanda Nufyar, Ahmad Nurul Hanifah Putri Nurzi Sebrina Prita Oktavianty Puteri Putri Aisyah Putri Ramalia Yusmir PUTRI, FADIYAH RAMADHANI Putri, Silvia Utami Rahmah Maulidya Rahmawati, Rahmawati Rahmi Rahmi RAMADHANI, SALSABILA Ramadinda, Annisa Dwi Rexy Anugerah Pratama Rivai, Fayyadh Erdy Salma Taqwa Sany Dwita Saptomo, Shafia Carina Sopya Sopya Sri Rahayu Rahmadhani Suci Ardiryanti Syamsul Amar B Syofyan, Erfrizal Tri Hastuti Komalasari Ulfi Nella Audia Wardhati, Nurul Weggy Oktya Dwitra Wenni Futria Mori Widya Widya, Widya Wiwi Hawin Sari Yalni, Nadia Putri Yovie Santria Yuza Sari, Astri