Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

14.539

P-Index

This Author published in this journals

Etty Murwaningsari

Universitas Trisakti

Author-ID : 325808

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Transportation Other

Published : 135 Documents Claim Missing Document

Claim Missing Document

Articles

8 9 10 11 12

MEMBEDAH HUBUNGAN KUALITAS LABA DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PERBANKAN Anastasya, Yenny Gloria; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23526

Studi ini bermaksud menguji secara empiris pengaruh kualitas laba dan dewan komisaris independen terhadap kinerja keuangan perbankan yang diproksikan dengan Return on Asset. Metode analisis yang digunakan dalam penelitian ini analisis regresi data panel dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 42 perusahaan sektor perbankan yang terdaftar di BEI dan menerbitkan laporan tahunan serta laporan berkelanjutan selama tahun 2019-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel kualitas laba tidak berpengaruh terhadap kinerja keuangan perbankan, sedangkan variabel dewan komisaris independen juga tidak perpengaruh terhadap kinerja perbankan.

Is The Corporate Governance Important for Firm Value? Wijayanti, Afera; Murwaningsari, Etty; Ferdinand, Anthony
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.179

This objective of this study is to examine the influence of Corporate Governance and Earning Management on the Firm Value with the moderating is Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, and this study employs a quantitative methodology with the goal of analyzing. Data analysis uses Moderated Regression Analysis or MRA with Eviews 13.0 software to test the moderating effect of Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, this study employs the quantitative methodology with the goal of analyzing The study's findings show that Earning Management (β = 0.414, p < 0.01) and Corporate Governance (β = 0.241, p < 0.01) significantly increase Firm Value. Sales Growth functions as a pure moderator, according to moderation analysis, while the link between Corporate Governance and Firm Value is more strongly moderated by the CG×SG interaction (β = 0.320, p < 0.05), and the association between Earning Management and Firm Value is moderated by the EM×SG interaction (β = -0.485, p < 0.01). Sales growth is a pure moderator that enhances the beneficial impact of corporate governance while diminishing the impact of the earnings management on firm value, according to this result.

PENGARUH MODAL INTELEKTUAL HIJAU PELAPORAN TERINTEGRASI DAN KEUNGGULAN KOMPETITIF HIJAU TERHADAP NILAI PERUSAHAAN Manurung, Desra Arta Natalia; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23575

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh modal intelektual hijau, pelaporan terintegrasi, serta keunggulan kompetitif hijau atas nilai perusahaan. Penelitian ini berjenis penclitian berciri kausal karena dijelaskan efek serta pengaruh antar variabel lewat suatu hipotesis. Data yang digunakan adalah data sekunder, data tersebut didapat dari laporan tahunan, keberlanjutan, serta keuangan. Populasi penelitiannya yaitu berupa konsumen non-cyclical energy, sektor material dasar, kesehatan, keuangan, properti, real estate dan juga teknologi serta transportasi dimana sudah didaftarkan di Bursa Efek Indonesia dari tahun 2020- 2021. Purposive sampling digunakan dalam pengambilan sampel dalam penelitian ini. Sample pooling data unaba lanced merupakan metode pengumpulan data yang digunakan. Hal ini dikarenakan perusahaan mempunyai jumlah pengamatan atau penelitian yang tidak sama. Ada sebanyak 239 kriteria sampel selama di tahun 2020-2021.

PENGARUH GREEN COMPETITIVE ADVANTAGE DAN PELAPORAN TERINTEGRASI TERHADAP NILAI PERUSAHAAN Suryati, Suryati; Murwaningsari, Etty
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.237

Penelitian ini menguji pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2020-2021, serta pengaruh profitabilitas dalam memoderasi hubungan green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sebanyak 235 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa green competitive advantage berpengaruh positif yang tidak signifikan terhadap nilai perusahaan, sedangkan pelaporan terintegrasi mempunyai pengaruh negatif terhadap nilai perusahaan. Lebih lanjut, profitabilitas yang diproksikan menggunakan ROA mampu memperkuat pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan.

Corporate Governance Role as Moderating Green Intellectual Capital and Green Accounting Influence on Sustainable Finance Implementation in IDX Listed Banks Riyanti, Yulia Eka; Murwaningsari, Etty
Devotion : Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i8.545

The sustainable finance implementation is a comprehensive support for the financial services industry as an intermediary institution that supports Sustainable Development Goals. The purpose of this study was to analyze the role of corporate governance mechanisms as moderating effect of green intellectual capital and green accounting on sustainable finance implementation in banks listed on the Indonesia Stock Exchange. The study use quantitative method and data in this study uses 149 firm years banking companies taken from the company's Annual Report and/or Sustainability Report using the 2016 to 2020 observation period. This study uses the Moderated Regression Analysis (MRA) method. The result of study that green human capital, green structural capital and green accounting have a positive effect on sustainable finance implementation. Meanwhile, green relational capital has no effect on sustainable finance implementation. In addition, the corporate governance mechanism is not able to moderate the influence of green human capital, green structural capital, green relational and green accounting on sustainable finance implementation. For control variables, firm size, leverage and firm age have an effect on sustainable finance implementation, while profitability has no effect on sustainable finance implementation.

Peluang dan Tantangan: Menyambut Kembali ke Indonesia: Opportunity and Challenge: Welcoming Back to Indonesia Riyanti, Yulia Eka; Murwaningsari, Etty; Gunawan, Juniati; Aryati, Titik; Siagian, Yolanda Masnita; Yusran, Husna Leila; Nurhayati, Nimati Andini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10308

This activity is part of a Community Service Program (PKM) conducted by the Doctoral Program in Economics (PDIE), with a concentration in Accounting, at the Faculty of Economics and Business, Trisakti University, in collaboration with students currently pursuing their education at Wageningen University and Research (WUR). The program aims to exchange information on the topic: "Opportunity and Challenge: Welcoming Back to Indonesia." The PKM activity took place on May 2, 2025. The method used was a sharing session with students currently studying at WUR. The PKM activity was attended by 15 WUR students, comprising undergraduate, master's, and doctoral (PhD) students, as well as 20 PDIE participants, including lecturers, students, and alums. The outcome of this PKM was that participants gained insights into the differences in educational approaches between WUR and universities in Indonesia, particularly Trisakti University. At WUR, the learning process is research-based and not tied to a specific study program from the outset, which contrasts with Indonesia, where students choose their major at the beginning of their studies. The PKM activities conducted by the lecturers not only provided benefits to the participants through shared experiences but also led all attendees to understand that today's education system is more integrated, less compartmentalized, and ideally should focus on problem-solving, involving research with an implementation-oriented approach.

The Implementation of Environmental Management System to Moderate the Relationship Between the Green Strategy and Company Performance Hasugian, Hotbin; Murwaningsari, Etty; Augustine Sudibyo, Yvonne
Journal of World Science Vol. 1 No. 11 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i11.109

Introduction: The aspects of the highest pollution levels required a green strategy solution and the implementation of an Environmental Management System to improve the company's performance. This study aims to test and analyze environmental management systems' green strategy and implementation. Method: This study uses primary data collected using questionnaires from respondents using the Purposive sampling technique. The number of questionnaires that can be used is as many as 142, with the company analysis unit of State-Owned Enterprises and private companies included in the green industry list from 185 total questionnaires. Data were processed and analyzed using Structural Equation Modeling (SEM) by the alternative Partial Least Square (PLS) method. Result: The green strategy affects the company's performance. Meanwhile, applying the Environment Management System has no effect as a reinforcement of the relationship of green strategy on the company performance. The results of this study are expected to contribute to the company’s strategy, state-owned enterprises, and private companies in determining green-oriented vision and goals. Conclusion: The Green strategy impacts the company's performance; it is proven that a good green plan will increase the company's performance produced by state-owned enterprises. A low green method will decrease the performance of the company made by state-owned enterprises and private industrial companies. The implementation of Environmental Management Systems cannot increase the impact of the green strategy on the productivity of industrial organizations, state-owned enterprises, and private companies.

DOES DIGITAL BANKING AFFECT THE VALUE OF VALUE OF BANKING COMPANIES IN THE CURRENT ERA? Andrew, Richard; Murwaningsari, Etty
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5421

Research Purposes The purpose of this research is to analyse the relationship between digital banking and the value of banking organisations as a function of information asymmetry and cautious accounting.Research Methods. Using a quantitative methodology and 184 samples drawn from the IDX IC Indonesia Stock Exchange's panel/pooling data set covering the years 2018–2022, this research draws conclusions. E-Views data processing 12.Research Results and Findings. While information asymmetry does not have the potential to adversely implication the company's worth, the investigation reveals that Prudence accounting and digitization of banking may have a positive and substantial implication. Given that these final discovery, it's clear that digitising banking is crucial in the modern banking industry for increasing firm value and helping the community.

Accrual Quality, Corporate Governance, and Performance Fambudi, Imam Nurcahyo; Murwaningsari, Etty
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

This study investigates the effect of accrual quality and corporate governance on performance. The company's performance is in proxy with an accounting base represented by asset return while the market base is represented by Tobin-q. using a sample of manufacturing companies included in the 100 companies with the largest capitalization according to IICD obtained 57 observations consisting of 19 companies per year from 2015-2017. This study used statistical analysis, using a purposive sampling method with multiple regression. It was found that corporate governance has a positive and significant influence on accounting performance, while the quality of accrual and corporate governance has a positive and significant influence on market performance.

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra, Sailendra; Murwaningsari, Etty; Mayangsari, Sekar; Murtanto, Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.

Co-Authors Adam Firman Rizki Afriyanti Afriyanti Agus Bandiyono Agustina, Desy Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Aprillia, Nur Indah Aqiila, Fani Puspa Arafah, Fikri Dwi Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Candrasari, Nandia Ifani Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Alya Dewi, Syahharani Kus Amelia Diana Frederica Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Ferdinand, Anthony Giawan Nur Fitria Haq, Aqamal Harahap, Sahreza Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Limajatini Limajatini Mai, Angelina Yuvita Todryyanti Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Mazzlida Mat Deli Melinda Malau Melinda, Shella Millenia, Amalia Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Murtanto Murtanto Nainggolan, Monica Maloanda Theresia Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurmalasari, Putri Alika Nyoto Paramita, Paramita Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Pratiwi, Meilia Eka Prawati, Levana Dhia Prisila Damayanty Qadri, Resi Ariyasa Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rosmawati, Wati S, Yvonne Augustin Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Septiani, Viona Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie, Sofie Sudaryono, Driya Suhardi, Amelia Suharti Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tutik Siswanti Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Widiyati, Dian Wijayanti, Afera Will Andilla Darniaty Yuha Nadhirah Qintharah Yuli Anwar Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo Zulfitry Ramdan, Zulfitry

Title

Found 135 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 135 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 135 Documents
Search