p-Index From 2021 - 2026
17.592
P-Index
This Author published in this journals
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 GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi 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 Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) 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 JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Neo Journal of economy and social humanities Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JUDIKAT: Jurnal Pengabdian Kepada Masyarakat INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
Claim Missing Document
Check
Articles

PRE-MANAGED EARNING MEMENGARUHI AKTIVITAS MANAJEMEN LABA PERBANKAN Amanda, Muthia; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22086

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pre-managed earnings dan umur perusahaan terhadap manajemen laba pada sektor perbankan di Indonesia. Sampel penelitian terdiri dari laporan tahunan bank konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023, yang dipilih menggunakan metode purposive sampling, menghasilkan total 129 observasi. Metode analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa pre-managed earnings memiliki pengaruh positif signifikan terhadap manajemen laba, sedangkan umur perusahaan memiliki pengaruh negatif terhadap manajemen laba. Penelitian ini memberikan wawasan tentang bagaimana indikator kinerja keuangan seperti laba dan kecukupan modal dapat memengaruhi pengambilan keputusan manajemen dalam menyajikan laporan keuangan.
PENGARUH DIVERSIFIKASI PENDAPATAN DAN UMUR PERUSAHAAN TERHADAP MANAJEMEN LABA Suhardi, Amelia; Etty Murwaningsari
Jurnal Ekonomi Trisakti Vol. 5 No. 1 (2025): April 2025
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.22089

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan mengevaluasi dampak diversifikasi pendapatan dan umur usaha terhadap manajemen laba pada perusahaan perbankan yang terdaftar pada tahun 2021 sampai dengan 2023 di Bursa Efek Indonesia. Karena menggunakan pengujian hipotesis untuk menjelaskan hubungan antar variabel, maka penelitian ini termasuk dalam kategori penelitian kausalitas. Data sekunder yang digunakan dalam penelitian ini berasal dari laporan tahunan. Purposive sampling adalah strategi sampel yang digunakan dalam penelitian ini. Antara tahun 2021 dan 2023, 87 sampel memenuhi persyaratan. Analisis regresi data panel adalah pendekatan analisis data kuantitatif yang digunakan dalam penelitian ini, yang memproses data menggunakan aplikasi Eviews 12. Temuan dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel diversifikasi pendapatan berpengaruh positif terhadap manajemen laba, namun variabel umur perusahaan berpengaruh negatif terhadap manajemen laba.
Determinant of Earnings Response Coefficient with Sales Growth as Moderating Pramesti, I Gusti Ayu Asri; Murwaningsari, Etty
ETIKONOMI Vol 24, No 1 (2025)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i1.38165

Abstract

 Research Originality: This study provides a new perspective by including the less explored sales growth as a factor that could potentially strengthen or weaken the relationship between earnings and market response. Investigating sales growth is crucial, as it enhances investor perceptions of revenue growth, a key indicator of corporate success.Research Objectives: This study analyzes the factors that affect earnings response coefficients in basic material and industrial companies listed on the Indonesia Stock Exchange in 2020–2022.Research Methods: This study uses secondary data that consisted of 76 companies with 228 observations in the basic material and industrial sectors listed on the Indonesia Stock Exchange from 2020 to 2022. This research uses multiple linear regression analysis and the data distribution is panel data.Empirical Results: The findings show that free cash flow has a positive effect on the earnings response coefficient, and systematic risk has a negative effect. Capital expenditure does not affect the earnings response coefficient. Sales growth, as moderation, can weaken systematic risk on the earnings response coefficient.Implication: This study had theoretical implications for examining the theory related to the earnings response coefficient. Practically, it provided investors with an overview of earnings quality, as shown by capital expenditure and free cash flow.JEL Classification: L6, D21, G10How to Cite:Pramesti, I. G. A. A., & Murwaningsari, E. (2025). Determinant of Earnings Response Coefficient with Sales Growth as Moderating. Etikonomi, 24(1), 233 – 246. https://doi.org/10.15408/etk.v24i1.38165.
FACTORS AFFECTING THE LEVEL OF UNDERPRICING OF SHARES IN INITIAL PUBLIC OFFERING COMPANIES Suyono, Suyono; Paramita, Paramita; S, Yvonne Augustin; Murwaningsari, Etty; Hutahuruk, Marice
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4551

Abstract

The underpricing phenomenon that occurs due to information asymmetry, to reduce the information asymmetry of companies that will conduct an initial public offering (IPO) to issue a prospectus. Almost in every country companies experience underpricing, this also happens in Indonesian companies that conduct IPOs in the capital market. In this study, there are several factors that will be examined to affect underpricing, namely Debt to Equity Ratio, Return on Equity, Company Age and Total Asset Turnover. The purpose of this study is to empirically analyze the influence of Debt to Equity Ratio, Return on Equity, Company Age and total asset turnover on Underpricing of Companies that conduct Initial Public Offerings (IPOs) listed on the Indonesia Stock Exchange for the period 2019–2022. The sampling technique in this study used purposive sampling with a sample size of 180 samples. This study uses t-test data analysis techniques. The results of this study show that the Debt to Equity Ratio (DER) is not significant to the level of Underpricing of Shares, Return on Equity is not significant to the level of Underpricing of Shares, the age of the company is not significant to the level of Underpricing of Shares, Total Asset Turnover is not significant to the level of Underpricing of Shares. The results of this study have no effect, it is hoped that in the next study we can consider other variables to be researched with other research objects. Fenomena underpricing yang terjadi karena adanya asimetri informasi, maka untuk mengurangi asimetri informasi perusahaan yang akan melakukan initial public offering (IPO) untuk melakukan penerbitan prospektus. Hampir di setiap negara perusahaan – perusahaan mengalami underpricing, hal ini juga terjadi di perusahaan Indonesia yang melakukan IPO di pasar modal. Dalam penelitian ini ada beberapa faktor yang akan di teliti mempengaruhi underpricing adalah Debt to Equity Ratio, Return on Equity, Umur perusahaan dan Total Asset Turnover. Tujuan penelitian ini untuk menganalisis secara empiris pengaruh Debt to Equity Ratio, Return on Equity, Umur Perusahaan dan total asset turnover terhadap Underpricing Perusahaan yang melakukan Initial Public Offering (IPO) yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 180 sampel. Penelitian ini menggunakan teknik analisis data uji t. Hasil pada penelitian ini menunjukkan bahwa Debt to Equity Ratio (DER) tidak signifikan terhadap tingkat Underpricing Saham, Return on Equity tidak signifikan terhadap tingkat Underpricing Saham, Umur perusahaan tidak signifikan terhadap tingkat Underpricing Saham, Total Asset Turnover tidak signifikan terhadap tingkat Underpricing Saham. Hasil penelitian ini tidak ada yang berpengaruh, diharapkan pada penelitian berikutnya agar dapat mempertimbangkan variabel lainnya untuk diteliti dengan objek penelitian lain.
EFFECT OF DISCLOSURE OF INTELLECTUAL CAPITAL AND PROFIT VOLATILITY ON COMPETITIVE ADVANTAGE WITH INTERVENING NET PROFIT MARGIN VARIABLES Suryati, Adelina; Etty Murwaningsari; Sekar Mayangsari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1379.801 KB)

Abstract

This study aims to determine the effect of intellectual capital disclosure on net profit margin, earnings volatility on net profit margin, intellectual capital disclosure on competitive advantage, earnings volatility on competitive advantage and the effect of net profit margin on competitive advantage. The sampling technique used is purposive sampling in banking companies. The data analysis method used in this study used SEM PLS. The results of the research on intellectual capital disclosure have a positive and significant effect on the net profit margin, profit volatility has a negative and significant effect on the net profit margin, the intellectual capital disclosure has a positive and significant effect on competitive advantage and not significant on competitive advantage, earnings volatility has a positive and significant effect on competitive advantage, and net profit margin has a positive and significant effect on competitive advantage.
THE ROLE OF COMPANY SIZE ON THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY, AUDIT QUALITY AND FIRM PERFORMANCE Marsintauli, Frihardina; Murwaningsari , Etty; Husin, Hartini
Journal of Applied Finance and Accounting Vol. 12 No. 1 (2025): Publish on June 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i1.13317

Abstract

This study explores how company size affects CSR topics and audit quality and how they affect the performance of companies in the industrial and basic materials sectors listed on the Indonesia Stock Exchange from 2018 to 2021. There are 58 basic materials and industrial businesses that meet the sampling requirements, and they are the subjects of this quantitative study. Regression with moderate analysis is used in this study. According to this study, a company's size cannot mitigate the impact of CSR topics and audit quality on profitability. In the meantime, only the CSR topic substantially impacts profitability if audit quality and the CSR theme are only partially handled. The results of this study contribute to the body of literature on trade-off theory, which explains why businesses typically consider the trade-offs associated with a given activity. This study employs an innovative approach to quantifying the audit quality variable, using an index derived from the Indonesian Institute of Certified Public Accountants 2019. It seeks to investigate audit quality using dummy values or metrics used by public accounting firms, as well as the application and operations of these firms in delivering audit services to customers.
Faktor-faktor yang Mempengaruhi Kinerja Kualitas, Kinerja Keuangan dan Kepuasan Pelanggan Murwaningsari, Etty; Basaria, Maya Grace; Rachmawati, Sistya
Jurnal Aplikasi Manajemen Vol. 7 No. 3 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.567 KB) | DOI: 10.21776/

Abstract

The objective of this research is to investigate factors affecting quality performance, financial performance, and customer satisfaction. Those factors consist of quality goal, quality feedback, and quality incentive. The research examined 20 manufacturing companies listed in Indonesia stock exchange in 2007. The primary data were collected by questionnaire, and the number of respondent are 69 manager. The statistical method used to test the hypothesis is path analysis model. The empirical result of this research shows that: fist, quality goal and incentive based in quality have positive relationship with quality performance. Second, quality performance has positive relationship with customer satisfaction and financial performance. Third, customer satisfaction variable has positive relationship with financial performance. Meanwhile, quality goal is affecting quality performance variable and then quality performance is affecting customer satisfaction. The other variables have no significant relationship.
PENGARUH KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Fabiola, Livia; Murwaningsari, Etty
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.v5i2.23288

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen dan kualitas audit terhadap integritas laporan keuangan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Metode penelitian adalah kuantitatif dengan pengujian hipotesis. Sampel penelitian menggunakan data panel dari 42 perusahaan menggunakan teknik purposive sampling dan diperoleh 205 observasi data. Hasil penelitian menggunakan random effect model memberikan hasil bahwa kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap integritas laporan keuangan. Sebaliknya, kualitas audit memiliki pengaruh positif yang sigifikan terhadap integritas laporan keuangan yang mengindikasikan bahwa penggunaan auditor eksternal berkualitas tinggi dapat meningkatkan keandalan laporan keuangan yang disajikan kepada publik.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN As Sidiqi, Muhamad Yusron; 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.v5i2.23303

Abstract

Studi ini dilakukan guna menganalisis sejauh mana komite audit dan kualitas audit berpengaruh terhadap tingkat integritas laporan keuangan pada perusahaan-perusahaan perbankan di Indonesia dalam kurun waktu 2019-2023. Isu ini penting mengingat masih maraknya manipulasi laporan keuangan yang mencerminkan lemahnya pengawasan tata kelola. Penelitian menggunakan pendekatan kuantitatif dengan teknik sampling purposive dan menghasilkan 42 sampel perusahaan perbankan, penelitian ini menggunakan regresi data panel dengan pendekatan Random Effect Model. Hasil pada penelitian menunjukkan bahwa komite audit tidak memiliki pengaruh signifikan terhadap integritas laporan keuangan, sedangkan kualitas audit memberikan pengaruh yang positif terhadap integritas laporan keuangan. Hasil ini menegaskan pentingnya peran auditor eksternal yang independen dan kompeten dalam menjaga transparansi informasi keuangan. Sementara itu, efektivitas komite audit perlu ditingkatkan agar fungsi pengawasan berjalan optimal.
PENGARUH BOARD GENDER DIVERSITY DAN KUALITAS LABA TERHADAP KINERJA KEUANGAN PERBANKAN Labibah, Hana Suda; Murwaningsari, Etty
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.v5i2.23525

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh board gender diversity dan kualitas laba terhadap kinerja keuangan perbankan yang diproksikan dengan Return on Asset. Total sampel dalam penelitian ini terdiri atas 175 data observasi. Metode yang digunakan adalah analisis regresi data panel dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa board gender diversity berpengaruh positif signifikan sedangkan kualitas laba tidak berpengaruh terhadap kinerja keuangan perbankan. Variabel ukuran perbankan berpengaruh sedangkan leverage tidak berpengaruh terhadap kinerja keuangan perbankan.
Co-Authors Abdullah, Azrul Afriyanti Afriyanti Agus Bandiyono Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Anne Lorraine A. Casapao Aprillia, Nur Indah Aqiila, Fani Puspa 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 Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Syahharani Kus Amelia Diana Frederica Eko Cahyo Mayndarto Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Fikri Dwi Arafah Frederica, Carissa Giawan Nur Fitria Ginting, Agustina Benaria Haq, Aqamal 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 Lila Ariana Luky Limajatini Limajatini Mahfar, Rosmawati Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Maruti, Dwi Retno Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Melinda Malau Melinda, Shella Millenia, Amalia Mohamad Rohieszan Ramdan Mohd Faizal Basri Muhammad Nuryanto Amin Muhammad Ridwan Mulyani, Susi Dwi Dwi 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 Nurma Risa Nurmalasari, Putri Alika Nuryatun Nyoto Pakpahan, Ramses Paramita, Paramita Paramitha, Dinda Ayu Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Prawati, Levana Dhia Prisila Damayanty Priyono Priyono Putri Nuraeni Safitri Putri, Arwina Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rizki, Adam Firman Rosmawati, Wati S, Yvonne Augustin Sabar Pardamean Lumbantobing Sabta, Rohmadona Sahreza Harahap Sailendra Sailendra Salsabila, Desvira Samosir, David Kiki Baringin M T Samosir, Marianju Sarah Siburian Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie Sofie Sofie, Sofie Sudaryono, Driya Sudibyo, Yvonne Augustine Suhardi, Amelia Suharti Sukmawati, Dini Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tjiendradjaja Yamin Triyanto Triyanto Ulfah, Azizah Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Wan Muhammad Kudri Widiyati, Dian Wiguna, Sunanta Will Andilla Darniaty Yudhistira Adwimurti Yuha Nadhirah Qintharah Yuli Anwar Yuli Rawun, Yuli Yulia Eka Riyanti Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Zulfitry Ramdan, Zulfitry