Article Per Year (5 Year)
p-Index From 2021 - 2026
15.714
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 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

Published : 144 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 144 Documents
Search

 5   6   7   8   9 
The Effect Of Environmental Awareness, Carbon Performance, Carbon Volume, And Carbon Emission Disclosure On Firm Performance Mai, Angelina Yuvita Todryyanti; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.390

Abstract

Purpose – This study seeks to investigate, through empirical analysis, how environmental awareness, carbon performance, carbon intensity, and disclosure of carbon emissions influence a firm's performance.  Design/methodology/approach – The study employs quantitative methods, employing purposive sampling techniques to select 182 companies within the sector of Consumer Non-Cyclicals listed on the Indonesia Stock Exchange between 2021 and 2022.as samples. Secondary data is obtained from annual reports and sustainability reports  available on www.idx.com and respective company websites, are utilized for analysis. Analysis of panel data regression is carried out utilizing Eviews 12 Software. Findings – The results of this study suggest that the disclosure of carbon emissions has a positive effect on firm performance. Conversely, findings indicate that variables such as environmental awareness, carbon performance, and carbon volume do not significantly affect firm performance. Research limitations/implications – Based on the conclusions presented, researchers can offer recommendations to enhance the quality of future research. Suggestions include incorporating additional variables that may influence firm performance and advising companies to consider factors impacting their performance.
Factors Influencing Company Performance Dewi, Alya; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.391

Abstract

Abstract Purpose – The purpose of this research is to examine and obtain empirical evidence about the factors that influence company performance, namely earnings quality, real earnings management, and information asymmetry. Design/methodology/approach – The sample used in this study consists of 79 non-cyclical consumer sector companies listed on the Indonesian Stock Exchange in 2021 and 2022, with a total sample size of 158. This study employs panel data analysis. Findings – Real earnings management has a significant negative impact on company performance. The quality of earnings and information asymmetry do not have a significant impact on company performance. Research limitations/implications –. This study only utilized a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange, thereby limiting its generalizability.
DETERMINANT FACTORS OF FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT: THE EVIDENCE FROM PUBLIC SECTOR IN INDONESIA Prawati, Levana Dhia; Murwaningsari, Etty
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.12469

Abstract

This study aims to examine the effects of spending plan composition elements, regional wealth, local government features, and the characteristics of regional government leaders on the quality of local government financial reports in Indonesia, as well as the moderating effect of financial performance. The research utilized Multinomial Logistic Regression with Pooled Data for hypothesis testing. This analysis draws on 1089 Regional Government Financial Reports from around Indonesia in 2021-2023.We utilize the audit opinion type as an indicator of reporting quality, where an unqualified opinion signifies the highest level of quality, and a disclaimer of opinion indicates the lowest quality. Two ratios were developed based on the financial budget by local government to measure financial performance, which are the Routine Ability Index Ratio (RAIR) and Budget Effectiveness Ratio (BER). The findings of this study, the regional wealth factor, and the proficiency of regional government officials affect the quality of regional financial reporting (FRQ). This research has implications for central government policies in examining the quality of regional financial reporting. The first implication of this study reveals that the wealthier a regional government is, the higher the quality of its financial reporting tends to be. Second, a leader’s years of experience in governing a region influence the quality of his regional financial report.  This implies a longer leadership period influences better performance.
PENGARUH ENVIRONMENTAL LEADERSHIP TERHADAP GREEN COMPETITIVE ADVANTAGE DENGAN GREEN HUMAN CAPITAL SEBAGAI MODERASI Rachmawati, Sistya; Murwaningsari, Etty
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.15290

Abstract

The purpose of this study is to analyze (1) The influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. (2) Green human capital moderates the influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. Conducted with taking the secondary data namely all company listed on the Indonesian Stock Exchange whith purposive sampling criteria during 2018-2022 period with 256 observation. The results of this study indicate environmental organizational culture and environmental capability have no influence on green competitive advantage, while environmental leadership has influence on green advantage, green human capital strengthens the influence of environmental organizational culture. Variable control green structural capital and green relational capital has no significant influence on green competitive advantage.
BUDAYA ORGANISASI HIJAU DAN MANAJEMEN RANTAI PASOKAN HIJAU MENINGKATKAN RELEVANSI NILAI DENGAN MODAL  INTELEKTUAL HIJAU SEBAGAI MODERASI Melinda, Shella; Murwaningsari, Etty
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/v5i1.21637

Abstract

Hubungan antara budaya organisasi hijau dengan manajemen rantai pasokan hijau menggunakan relevansi nilai untuk variabel pemoderasi modal intelektual hijau dan juga takaran perusahaan, leverage dan kepemimpinan lingkungan untuk variabel kontrol merupakan tujuan dari kajian ini. Sampel dari kajian ini 75 instansi yang ada di Bursa Efek Indonesia (BEI) tahun 2019-2021. Informasi ini didapatkan dari data sekunder berbentuk laporan keuangan, bisnis dan juga keberlanjutan. Teknik analisa yang dipakai pada kajian ini adalah analisa regresi linier berganda. Hasil kajian ini menyatakan bahwa variabel budaya organisasi hijau tidak berpengaruh pada nilai kepentingan laba dan ekuitas, sedangkan variabel penerapan manajemen rantai pasokan hijau berpengaruh positif terhadap nilai kepentingan laba dan ekuitas. Green Intellectual Capital juga tidak bisa mengkonfirmasi pengaruh Green Supply Chain Management pada signifikansi nilai profit dan ekuitas.
PENGARUH KEAMANAN SIBER DAN UKURAN PERBANKAN TERHADAP KINERJA PERBANKAN (RISK BASED BANK RATING) Aprillia, Nur Indah; 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/v5i1.22083

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh keamanan siber dan ukuran perbankan terhadap kinerja perbankan yang diproksikan dengan Risk Based Bank Rating. Metode analisis yang digunakan dalam penelitian ini analisis regresi data panel dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 47 perusahaan sektor perbankan yang terdaftar di BEI dan menerbitkan laporan tahunan serta laporan berkelanjutan selama tahun 2021-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel keamanan siber memiliki pengaruh positif dan signifikan terhadap kinerja perbankan, sedangkan variabel ukuran perbankan tidak perpengaruh terhadap kinerja perbankan.  
PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERBANKAN Humaira, Raisa Alia; 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/v5i1.22084

Abstract

Tujuan dari penelitian ini untuk menyelidiki pengaruh dari ukuran perusahaan dan modal intelektual terhadap kinerja semua bank yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Seluruh bank yang terdaftar di Bursa Efek Indonesia selama periode tersebut telah mempublikasikan laporan tahunan yang telah diaudit, dan 45 dari bank-bank tersebut dipilih sebagai sampel, sehingga menghasilkan total 135 data observasi. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan data yang diperoleh dari laporan tahunan diaudit. Hasil dari penelitian ini menunjukan adanya pengaruh positif dari modal intelektual dan ukuran perusahaan terhadap kinerja perbankan.
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.
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