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All Journal AKUNTABILITAS ETIKONOMI Jurnal Keuangan dan Perbankan Kinerja Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business JURNAL PENGABDIAN KEPADA MASYARAKAT The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi The Accounting Journal of Binaniaga Technomedia Journal Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Balance Vocation Accounting Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Devotion: Journal of Research and Community Service Journal of Community Service and Engagement Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Journal Of World Science eCo-Fin International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat EBID:Ekonomi Bisnis Digital Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
Etty Murwaningsari
Universitas Trisakti
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

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THE RELATIONSHIP OF CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITIES AND CORPORATE FINANCIAL PERFORMANCE IN ONE CONTINUUM Etty Murwaningsari
Indonesian Management and Accounting Research Vol. 9 No. 1 (2010)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1246.596 KB) | DOI: 10.25105/imar.v9i1.1289

Abstract

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.Keyword: corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.
PENGARUH KESEMPATAN PERTUMBUHAN DAN INVESTASI JANGKA PANJANG TERHADAP LEVERAGE DAN FUTURE EARNINGS RESPONSE COEFFICIENT Etty Murwaningsari
Media Riset Bisnis & Manajemen Vol. 13 No. 1 (2013): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1243.774 KB) | DOI: 10.25105/mrbm.v13i1.1121

Abstract

The objectives of this research are to analyze direct effects of growth opportunity and long term investment towards future earnings response coefficient, as well as their indirect effects towards future earnings response coefficient through leverage as intervening variable. This research used secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) between 2002-2011. Number of samplesused in this research are 111 companies. Method used in this researchis Structure Equation Model (SEM) processed using AMOS 6. Results from this research demonstrated that growth opportunityhas positive and significant effect whilst longterm investment andleverage have negative and significanteffects towardsfuture earnings response coefficient. On the other hand, growth opportunity and long term investment have positive significant towards leverage. Further testing proved that indirect effect is very weak. Control variableswhich have positive significant effect are fixed assets and institutional possession towards leverage and future earnings response coefficient. For company size variables and audit quality were proven to have no effect towards leverage and future earnings response coefficient.Keywords: Growth Opportunity, Long Term Investment,Leverage, Future Earnings Response Coefficient (FERC)
PENGARUH MARKET POWER DAN CORPORATE GOVERNANCE TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN DI BURSA EFEK INDONESIA Ellisa Putri Mita Pradhana; Etty Murwaningsari
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.676 KB) | DOI: 10.25105/jat.v1i1.4799

Abstract

This research aimed to analyze the influence of Market Power and CorporateGovernance to the FERC with Leverage as an intervening variable. The samples in this study were 203 manufacturing companies listed on the IDX. This research used Structure Equation Modeling (SEM) to analyze the influence of independent variables to dependent variable with intervening variable. The results are, market power has a negative significant influence to the FERC, corporate governance measured by board of commissioner and board size have an insignificant influence to the FERC, and corporate governance measured by internal auditor has a positive significant influence to the FERC.
PENGARUH REPUTASI AUDITOR DAN ASIMETRI INFORMASI TERHADAP PERATAAN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Natasha Giovani Kusumaningtyas; Etty Murwaningsari
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.78 KB) | DOI: 10.25105/jat.v7i1.5528

Abstract

Income smoothing is one of earnings management element. This research have purpose to analyze and examine empirical evidence of the influence of asymmetry information and auditor reputation on income smoothing with independent commissioners as a moderating variable and with variable control consisting of cash holding, institutional ownership, agency cost, managerial ownership and firm value. This research uses regression logistic with the resullt that the asymmetry information and auditor reputation have an effect on income smoothing. Whereas an independent commissioner as a moderating variable shows that the independent commissioner is proven to weaken the positive influence of asymmetry information on income smoothing, but independent commissioner is not proven to substantiate the negative effect of the auditor's reputation on income smoothing.
The Effect of Green Innovation and Integrated Reporting on Company Performance with Company Size as a Moderating Variable Afriyanti Afriyanti; Etty Murwaningsari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7197

Abstract

The objective of this study is to evaluate the extent to which the size of a corporation influences the outcomes of integrated reporting and environmentally conscious innovation. Despite the conflicting evidence, this study looks at the annual reports and sustainability reports of non-financial companies with the goal of determining whether or not they will list on the IDX in the years 2020–2021. The information utilized in this investigation was obtained from the website of the Indonesian Stock Exchange (IDX). According to some projections, there might be as many as 131 non-financial companies listed on the stock market in the year 2020, and this number could rise to as many as 238 in the year 2021. According to the findings, both environmentally responsible innovation and integrated reporting are factors that contribute to the expansion of the company. In addition, the findings point to a connection between the size of a company and both a weakening of the association between environmentally friendly innovations and successful business and a strengthening of the association between successful business and integrated reporting. Both of these associations are affected by the size of the company.
Kepemilikan Institusional Memoderasi Pengaruh Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Etty Murwaningsari; Sistya Rachmawati
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.27226

Abstract

Aspects of sales, purchases, and related credit as well as taxation, especially tax avoidance and institutional ownership, are important information for the company’s stakeholders, so the relevant regulations are important. This research method was carried out by taking secondary data, namely manufacturing companies listed on the Indonesian stock exchange, the number of research samples was 50 manufacturing companies, according to purposive sampling criteria during the 2016-2020 period (5 years) so that the number of samples was 250 observations. Using regression moderating, the results show that relationship loan transactions, relationship purchasing transactions, and relationship sales transactions have no effect on tax evasion. Meanwhile, institutional ownership weakens the effect of relationship loan transactions and relationship sales on tax avoidance, while the effect of relationship purchasing transactions on tax avoidance is not moderated by institutional ownership.
Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi Clarissa Tonay; Etty Murwaningsari
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1484

Abstract

This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.
COOPERATIVE ACCOUNTING TRAINING FOR ONE-HEARTED PARENT WASTE BANK COOPERATIVES Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Yvonne Augustine; Diana Frederica
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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

Abstract

The implementation of PKM activities with the theme "Cooperative Accounting Training for the One Heart Waste Bank Cooperative" aims to increase the understanding of cooperative management in implementing cooperative accounting. The understanding of cooperative accounting needs to be improved because the application of cooperative accounting will be able to provide benefits, both in managing cooperative businesses and for external stakeholders. The main topics of discussion in this PKM activity include the accounting cycle, types of cooperative financial reports, and the required accounting. At the beginning of the session, a pre-test will be conducted and at the end of the session a post-test will be conducted to measure an increase in the understanding of cooperative management towards cooperative accounting. The implementation of this PKM is in collaboration with PKM Cooperative partners for the Satu Hati Waste Bank. The cooperative is located at Jl. Kemuning Raya Rt. 005/05 Ex. Cengkareng Barat, Kec. Cengkareng – West Jakarta. It is hoped that this PKM activity can continue to be carried out to increase understanding of Cooperative Accounting.
Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action Indra Saputra; Etty Murwaningsari
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.948 KB) | DOI: 10.24815/jaroe.v4i1.18672

Abstract

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable.  Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.
GREEN BUILDING BERBASIS TEKNOLOGI UNTUK PRODUKTIVITAS YANG LEBIH HIJAU: MANFAAT DAN TANTANGAN Dian Widiyati; Juniati Gunawan; Etty Murwaningsari
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 2 (2023): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i2.44442

Abstract

Bangunan hijau adalah bagian penting dari konsep keberlanjutan. Desain bangunan hijau dilakukan sedemikian rupa sehingga lingkungan dan gaya hidup kita menjadi lebih baik dan ditingkatkan dengan mengurangi pencemaran lingkungan, menggunakan penggunaan sumber daya alam yang efisien dan meningkatkan produktivitas kesehatan. Menggunakan teori difusi inovasi yang berfokus pada pemahaman bagaimana, mengapa dan pada tingkat apa ide dan teknologi inovatif menyebar dalam sistem sosial. Bay View adalah kampus positif air bersih serba listrik dengan salah satu instalasi panas bumi terbesar di Amerika Utara. Kulit surya skala naga pertama dari jenisnya di Bay View dan ladang angin terdekat akan menyalakannya pada energi bebas karbon 90% dari waktu. Sementara, San Francisco telah menjadi pemimpin nasional dalam tuan tanah, pembangun, dan penyewa kantor yang mengadopsi praktik keberlanjutan. Selama bertahun-tahun, standar utamanya adalah LEED dari U.S. Green Building Council. Salesforce Tower meraih leed platinum — level tertinggi. Membangun efisiensi energi adalah kunci untuk mendapatkan keberlanjutan, yang dapat mengurangi emisi CO2 dan menurunkan masalah polusi udara. Konsekuensi yang direncanakan dari bangunan hijau diidentifikasi sebagai manajemen bencana dan keseimbangan lingkungan, sementara, untuk saat ini, gangguan dalam regulasi politik dan lingkungan pasar tidak direncanakan dan negatif. Dalam implikasi biaya untuk bangunan hijau, biaya konstruksi lebih tinggi pada tahap awal, sedangkan siklus hidup dan biaya pemeliharaan lebih murah.
Co-Authors A. Casapao, Anne Lorraine Afriyanti Afriyanti Agus Bandiyono Agustina, Desy Aisyah Rahmadhina Kustianti Amanda, Muthia Amin, Muhammad Nuryanto 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 Budi Prajogo Candrasari, Nandia Ifani Clarissa Tonay Darmawati, Deni Deli, Mazzlida Mat 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 Kudri, Wan Muhammad 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 Nasution, Mario Zulfa 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 Pakpahan, Ramses Paramita, Paramita Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Pratiwi, Meilia Eka Prawati, Levana Dhia Prisila Damayanty Priyono Priyono Qadri, Resi Ariyasa Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rizki, Adam Firman Rosmawati, Wati S, Yvonne Augustin Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Samosir, Marianju Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Septiani, Viona Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie, Sofie Sudaryono, Driya Sudibyo, Yvonne Augustine 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 Wiguna, Sunanta Wijayanti, Afera Will Andilla Darniaty Yamin, Tjiendradjaja Yuha Nadhirah Qintharah Yuli Anwar Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Zulfitry Ramdan, Zulfitry