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The Effect of Profit Persistency, Business Risk and Capital Structure on Earnings Return Coefficient with Good Corporate Governance as Moderating Variable Suharti, Suharti; Murwaningsari, Etty
Journal of Applied Business and Technology Vol. 5 No. 1 (2024): 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.v5i1.158

Abstract

This research aims to analyze the impact of profit persistence, business risk, and the form of capital on the earning return coefficient. This research attempted to quote inferior information from the Indonesian Stock Exchange for the 2014-2020 period. The population in this research is the industrial zone listed on the Indonesian Stock Exchange throughout the 2016-2020 period. The research population is 56 industries. The sample collection method used was purposive sampling. The research sample consisted of 40 industries. The analysis used in this research uses multiple linear regression using SPSS. The research results prove that profit persistence and business risk have no effect on ERC, on the contrary, DER has an effect on ERC. The GCG variable weakens the relationship between profit persistence and business risk on ERC, but GCG strengthens the influence of DER on ERC.
DETERMINANT OF INTEGRATED REPORTING AND GREEN INNOVATION ON EARNINGS QUALITY Murwaningsari, Etty; Harahap, Sahreza
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z8fgs711

Abstract

This research is to examine (1) The effect of integrated reporting and green innovation on earnings quality. (2) The frequency of board meetings moderates the positive influence of integrated reporting and green innovation on earnings quality. The results of this research state that there is a significant positive influence of integrated reporting on earnings quality, where green innovation does not have a significant influence on earnings quality. And the frequency of board meetings strengthens the positive influence of integrated reporting on earnings quality. The contribution of the research is to the development of integrated reporting and green innovation studies in companies listed on the Indonesian Stock Exchange
The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform Bandiyono, Agus; Murwaningsari, Etty; Augustine, Yvonne
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1450

Abstract

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green governance results in better organizational performance. Tax administration system renewal resulted in decreased organizational performance. Tax administration system renewal can increase influence of green governance on organizational performance for the better.Theoretical contribution/Originality: Researchers add a new dimension to the green governance variables, namely participation and law enforcement.
The benefit of green building for cost efficiency Samosir, David Kiki Baringin M T; Murwaningsari, Etty; Augustine, Yvonne; Mayangsari, Sekar
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.152

Abstract

Purpose: The Study seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories. Research methodology: This study used a mixed method for collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques. Results: This study found that most buildings having already implemented the concept of green buildings gained efficiency benefits from both environmental and operational cost. The respondents’ knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC). Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents’ willingness to complete the questionnaire Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment. Keywords: Green buildings, Sustainability, Energy efficiency, Energy conservation
THE ROLE OF DIGITAL MARKETING, BRAND IMAGE, AND CUSTOMER SERVICE IN INFLUENCING PURCHASE DECISIONS AT ONE STREET FOOD IN PEKANBARU Suyono Suyono; Enjelina Juniaty; Nyoto Nyoto; Etty Murwaningsari; Yvonne Augustin S; Muhammad Ridwan
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 4 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i4.4553

Abstract

The aim of this research is to determine the influence of digital marketing, brand image, and service quality on purchasing decisions at One Street Food in Pekanbaru. The population in this study consists of 19,000 visitors to OSF in Pekanbaru. The data analysis techniques used in this study include descriptive analysis and multiple linear regression analysis with the aid of statistical software. The population for this research consists of consumers who made purchases at One Street Food Pekanbaru. The sample size was determined using the Slovin formula, amounting to 100 people, and the sample will be taken using the accidental sampling method. The data analysis in this study employs multiple linear regression analysis with the help of SPSS. Based on the research findings, it was found that digital marketing has a positive and significant influence on purchasing decisions, brand image has a positive and significant influence on purchasing decisions, and service quality has a positive and significant influence on purchasing decisions at One Street Food in Pekanbaru. It is recommended that One Street Food (OSF) in Pekanbaru should consistently pay attention to how to create a strong brand image to foster purchasing decisions, particularly in terms of increasing the variety of tenants available for selection, so that the brand image applied to OSF can further enhance consumer purchasing decisions. Penelitian ini bertujuan untuk mengetahui pengaruh digital marketing, citra merek dan kualitas pelayanan terhadap keputusan pembelian pada One Street Food di Pekanbaru. Populasi pada penelitian ini adalah 19.000 pengujung OSF di Pekanbaru. Teknik analisis data pada penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda dengan bantuan software statistic. Populasi penelitian ini adalah konsumen yang melakukan pembelian pada One Street Food Pekanbaru. Sedangkan jumlah sampel yang ditentukan menggunakan rumus slovin berjumlah 100 orang dan akan diambil dengan menggunakan metode accidental sampling. Analisis data dalam penelitian ini menggunakan metode analisis linear berganda dengan bantuan SPSS. Berdasarkan hasil penelitian diperoleh bahwa digital marketing berpengaruh positif dan signifikan terhadap keputusan pembelian, citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian pada One Strett Food di Pekanbaru. Disarankan kepada One Street Food (OSF) di Pekanbaru untuk diharapkan selalu memperhatikan dengan baik bagaimana cara menciptakan citra merek yang baik agar mampu menciptakan keputusan pembelian. Terutama terkait cara meningkatkan ragam tenant untuk dipilih, sehingga citra merek yang diterapkan pada OSF dapat lebih meningkatkan keputusan pembelian konsumen.
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