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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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Faktor-Faktor yang Mempengaruhi Pelaporan Terintegrasi Lawrence Chika Milenxi; Etty Murwaningsari
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 7 No. 1 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v7n1.p19-33

Abstract

The growing needs of stakeholders make companies have to present and state financial and non-financial data comprehensively and related to conditions that occur in an integrated manner to assist stakeholders in knowing the condition of an entity properly and correctly. In Indonesia, there are still not many companies that implement integrated reporting. The purpose of this research is to collect empirical evidence about the impact of various factors on integrated reporting. These factors include green innovation, green human capital, green structural capital, green relational capital, green organizational culture as well as green supply chain management. This research consists of a quantitative descriptive aspect. The list of companies on IDX for 2020-2021 is the population in this research. The sampling technique for this research, the researcher applied purposive sampling based on the analytical method, namely multiple linear regression, classical assumption test, and multiple hypothesis testing using the Statistical Program for Social Science version 22 feature in testing the hypotheses in this research. Green innovation, green organizational culture and green supply chain management are all factors that have no impact on integrated reporting, in contrast to green human capital, green structural capital and green relational capital which have an impact on integrated reporting.
Pengaruh Budaya Organisasi Hijau, Manajemen Rantai Pasokan Hijau Terhadap Kinerja Perusahaan Aisyah Rahmadhina Kustianti; Etty Murwaningsari
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5857

Abstract

Penelitian ini merujuk kepada permasalahan terkait Kinerja Perusahaan yang dipengaruhi berbagai faktor. Dengan meninjau kenyataan yang ada, membangunkan sebuah motivasi bagi peneliti untuk melaksanakan sebuah penelitian atas Kinerja Perusahaan. Adapun alasan peneliti melakukan penelitian ini dikarenakan banyaknya variabel yang dapat berpengaruh terhadap kinerja perusahaan. Selain itu, peneliti ingin mengetahui hubungan antar variabel Budaya Organisasi Hijau, Manajemen Rantai Pasokan Hijau, dan Pemasaran Hijau kepada Kinerja Perusahaan ditambah peneliti menggunakan variabel moderasi dan kontrol yang merupakan Kepemimpinan Lingkungan dan Ukuran Perusahaan dengan Leverage. Peneliti di dalam penelitian ini melaksanakan pengambilan sampel dan menggunakan teori metode analisis untuk mengolah penelitian yang merupakan Ordinary Least Square (OLS) sebagai metode penelitian di dalam penelitian yang dilakukan dan Purposive Sampling sebagai teknik yang digunakan oleh peneliti dalam pengambilan data yang digunakan di dalam penelitian. Penelitian ini menggunakan data yang diambil dari catatan daftar perusahaan di bidang non financial pada BEI tahun 2021 melalui Laporan Tahunan dan Keberlanjutan Perusahaan. Dari penelitian yang sudah dilaksanakan, peneliti menemukan bahwa adanya pengaruh positif signifikan dari variabel Budaya Organisasi Hijau kepada Kinerja Perusahaan, sedangkan tidak terdapat pengaruh kepada kinerja perusahaan dari variabel Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau. Terdapat pengaruh yang tidak besar tetapi signifikan dari variabel Kepemimpinan Lingkungan antara Budaya Organisasi kepada Kinerja Perusahaan tetapi tidak memperkuat atau memperlemah pengaruh Manajemen Rantai Pasokan Hijau dan Pemasaran Hijau terhadap Kinerja Perusahaan.
PENGARUH AKUNTANSI HIJAU DAN KINERJA KARBON TERHADAP KINERJA PERUSAHAAN DENGAN KARAKTERISTIK LAPORAN TAHUNAN SEBAGAI VARIABEL MODERASI Devita Kusumawati; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17893

Abstract

Perusahaan dituntut untuk meningkatkan kinerja melalui perolehan laba yang stabil demi keberlanjutan usaha. Ketatnya persaingan bisnis antar perusahaan membuat perusahaan harus memiliki siasat tersendiri, salah satunya adalah dengan melakukan kegiatan terkait pelestarian lingkungan demi mendapat legitimasi dari masyarakat. Penelitian ini bermaksud untuk menguji dan menganalisis hubungan antara penerapan akuntansi hijau dan kinerja karbon terhadap kinerja perusahaan dengan karakteristik laporan tahunan sebagai variabel moderasi. Penelitian ini melibatkan 162 perusahaan sektor basic material, energi serta properties & real estate yang tercantum di Bursa Efek Indonesia tahun 2021 sebagai populasi. Sampel penelitian sebanyak 17 perusahaan dipilih melalui metode purposive sampling dengan melakukan observasi pada laporan keberlanjutan dan laporan tahunan perusahaan. Metode analisis linier berganda diterapkan pada penelitian ini. Hasil pengujian hipotesis mengindikasikan bahwa akuntansi hijau dan kinerja karbon berpengaruh negatif terhadap kinerja perusahaan. Pengaruh kinerja karbon semakin diperkuat dengan adanya karakteristik laporan tahunan. Namun demikian, karakteristik laporan tahunan tidak mampu memperkuat pengaruh penerapan akuntansi hijau terhadap kinerja perusahaan.
PENGARUH KINERJA KEBERLANJUTAN PERUSAHAAN DAN EKOEFISIENSI TERHADAP NILAI PERUSAHAAN Jihan Fairus; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17911

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh kinerja keberlanjutan perusahaan serta ekoefisiensi untuk nilai perusahaan, dengan sampel perusahaan yang tercatat di Bursa Efek Indonesia tahun 2021. Rasio Tobin’s Q digunakan dalam melakukan pengukuran variabel nilai perusahaan, analisis konten sebagai indikator variabel kinerja keberlanjutan perusahaan yang diungkapkan pada Annual Report (Laporan Tahunan) dan Sustainability Report (Laporan Keberlanjutan), serta kepemilikan sertifikasi ISO 14001 sebagai indikator variabel ekoefisiensi. Sektor Basic Material, Energy, dan Properties & Real Estate di Bursa Efek Indonesia tahun 2021 dijadikan sampel penelitian dengan menggunakan metode purposive sampling, yang mana sumber data berbentuk Annual Report juga Sustainability Report perusahaan. Analisis regresi linear berganda digunakan sebagai metode analisis untuk penelitian yang dilakukan. Pada penelitian yang dilakukan, hasil dari pengujian hipotesis menghasilkan variabel kinerja keberlanjutan perusahan tidak memberikan pengaruh yang signifikan serta positif terhadap nilai perusahaan, sementara penerapan ekoefisiensi memberi pengaruh signifikan serta positif pada nilai perusahaan.
Internal and External Determinants of Bank Syariah Indonesia Capital Gain during the Pandemic Resi Ariyasa Qadri; Etty Murwaningsari
Journal of Governance Risk Management Compliance and Sustainability Vol. 3 No. 2 (2023): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v3i2.1875

Abstract

This paper seeks to confirm and explain the relationship between internal factors of stock-lagged return and trading volume and external factors of composite price on returns of Bank Syariah Indonesia or BRIS. We collect the daily financial data of BRIS stock, Indonesia composite index, gold price, exchange rate, and Bank of Indonesia's deposit rate from the Refinitiv database. We obtained 1,230 time-series data to be analyzed further by implementing time-series analyses. Our research shows that the autoregressive integrated moving average (1,1,0) is the best model for univariate and multivariate analysis. Our study finds that lagged return has a negative effect on the bank’s daily return while trading volume has a positive impact on daily return. Our research reveals that composite price has the same effect as trading volume on daily return. Investors, especially short-term traders, may use our findings to formulate a different strategy for dealing with the volatility of Bank Syariah Indonesia stock. Our research contributes to the investment field by developing a new measurement for predicting the bank’s return when conducting short-term trading.
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.
The Influence Of Cash Holding And Taxes On Income Smoothing Moderated By Firm Value Riki Sanjaya; Etty Murwaningsari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

Companies will carry out various strategies in achieving profits, both operational strategies, financial strategies, and other strategies. The company's profit achievement will be seen through financial reports that are entirely transparent and under applicable regulations, namely the Standards of Financial Accounting (SAK) issued by the Institute of Indonesia Chartered Accountants (IAI). The research’ porpose is to test the influence of cash holding and tax on income smoothing, moderated by value of the entity. This research use data of the financial reports of Indonesia Stock Exchange with cyclical and non-cyclical sector companies in 2020-2022 period. As a research of causaltity, this study test the effect various variables independend to dependend. Method to analyze the variable, this research use a multiple regression with a purposive sampling technique. Based on the results showed that cash holding had no influence on income smoothing, while taxes had significant (positive) influence on income smoothing. In addition, entity value can not moderate the influence of cash holding and tax on income smoothing, also profitability (control variable) had significant (positive) influence on income smoothing.
The Impact of Other Comprehensive Income Volatility, Research and Development Investment, and Earnings Management on Cost of Capital: The Moderating Role of Agency Cost Rachmawati, Sistya; Pratiwi, Inugrah Ratia; Murwaningsari, Etty
The Asian Journal of Technology Management (AJTM) Vol. 17 No. 2 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2024.17.2.5

Abstract

Abstract. In 2025, forecasts indicate that Asian companies, especially from China and India, will dominate the IPO market. Understanding global capital cost drivers is essential, particularly as energy sector costs increase. Research highlights that superior accounting information can narrow the investor-management gap, reducing equity and debt. This study investigates the impact of Other Comprehensive Income (OCI) volatility, Research and Development (R&D) investment, and earnings management on cost of capital, considering the potential moderating effect of agency costs. The analysis includes 1,565 observations across 313 firms from 2018 to 2022, focusing on the energy sector in China, India, the United States, and Indonesia. The study uses panel data regression to examine the relationships between OCI volatility, R&D investment, earnings management, and cost of capital, focusing on agency costs’ moderating role. Initial findings reveal that earnings management significantly and negatively influences cost of capital. Further, R&D investments in China and Indonesia show a negative and significant impact on cost of capital, contrary to positive and significant findings in India and the United States. Companies are advised to sustain efficient, future-oriented project selections. Keywords: OCI Volatility, R&D investment, earnings management, agency cost, cost of capital
PERAN BELANJA MODAL DALAM MEMODERASI PENGARUH MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL TERHADAP NILAI PERUSAHAAN Riyanti, Yulia Eka; Murwaningsari, Etty
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 3 (2023): IJHESS DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i3.676

Abstract

This study aims to obtain empirical evidence on the effect of real earnings management and accrual earnings management on firm value moderated by capital expenditures, as well as using control variables in the form of company size, female directors and financial flexibility. The research method used in this research is panel data regression analysis with the research sample, namely all energy and raw goods sector companies listed on the Indonesia Stock Exchange during 2019-2022. The results of the study show that real earnings management has a negative effect on firm value. Meanwhile, accrual earnings management and moderating role do not have a negative effect on firm value. In addition, only firm size as a control variable has an effect on firm value
THE INFLUENCE OF EARNINGS MANAGEMENT AND AUDIT QUALITY ON FERC WITH FINANCIAL PERFORMANCE AS MODERATION sofie, Sofie; Murwaningsari, Etty
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 2 No. 12 (2023): November
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i12.1405

Abstract

The aim of this research is to examine the influence of earnings management, auditor quality on the Future Earning Response Coefficient, moderated by Financial Performance and Size and CAR as control variables . This research uses secondary data in the form of banking sector financial reports listed on the IDX in 2017-2022. The number of samples used in the research was 41 companies, so the total observations were 205 financial reports. Panel data analysis method using Eviews. The results of this research prove that 1) Earning Management has supported to have a positive and significant effect on FERC; 2) Audit quality is supported to have a positive effect on FER; 3) ROE is not proven to be a moderating variable in the FERC function so that the influence of EM and KA which are moderated by ROE on FERC is not supported.
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