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Etty Murwaningsari

Universitas Trisakti

Author-ID : 325808

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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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

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

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

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

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

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.

The Effect of Information Asymmetry and Diversification on Company Value With Profit Management as an Intervening Variable Agustina, Desy; Murwaningsari, Etty
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50977

This empirical research aims to analyze the effect of information asymmetry and diversification on firm value with earnings management as intervening variables and profitability, firm size, and leverage as control variables. This study analyzes six research objectives in detail: a. The effect of information asymmetry on earnings management; b. The effect of diversification on earnings management; c. The effect of information asymmetry on firm value; d. The effect of diversification on firm value; e. The effect of earnings management on firm value; and f. A more significant influence between the effect of information asymmetry and the effect on firm value directly or indirectly, namely through earnings management variables. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange, with an observation year of 2015-2019. This research uses purposive sampling. This research uses panel data regression analysis. The expected research results are: a. Information asymmetry has a negative effect on earnings management; b. Diversification has a positive effect on earnings management; c. Information asymmetry has a negative effect on firm value; d. Diversification has a negative effect on firm value, e. Earnings management has a negative effect on firm value; and f. A more significant influence between the effect of information asymmetry and the effect on firm value directly or indirectly, namely through earnings management variables

The Influence of Earning Opacity and Tax Planning on Accrual Quality with Debt Cost As A Moderating Variable in Energy Sector Companies (Idxenergy) Listed on The Indonesia Stock Exchange From 2019-2022 Siswanti, Tutik; Murwaningsari, Etty
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.51001

This study aims to measure the effect of earning opacity and tax planning on accrual quality with debt cost as a moderation variable in Energy Sector Companies (IDXENERGY) listed on the Indonesia Stock Exchange. The sample of this study is based on 184 annual observations of companies listed on IDX in Indonesia during the period 2019-2022. This study uses a panel regression model to test the hypothesis. The results show that earning opacity with proxi earning aggressiveness significantly affects the quality of accrual. Meanwhile, tax planning has no effect on the quality of accruals. Meanwhile, debt costs are not able to moderate the influence of earning opacity and tax planning on accrual quality. This study makes a significant contribution to the accounting literature on how earning opacity is a factor that can have an impact on the quality of accruals which can ultimately lead to the low quality of information produced by the company.

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)

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.

Information Asymmetry Moderates the Impact of Green Intellectual Capital and Real Earnings Management on Future Stock Returns Murwaningsari, Etty; Sistya Rachmawati; Mazzlida Mat Deli
Journal of Applied Business and Technology Vol. 6 No. 2 (2025): 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.v6i2.200

The aim of this study is to (1) analyze the impact of green intellectual capital and real earnings management on future stock returns. (2) The role of information asymmetry as a moderating variable for the impact of green intellectual capital and real profit management on future stock returns. This research method uses secondary data from companies in the non-cyclical consumer sector listed on the Indonesian Stock Exchange (BEI). The research sample was selected in the period 2021-2022 based on purposive sampling criteria–, resulting in 158 observations. The data analysis was performed using the moderated regression analysis (MRA) approach to test the relationship between the variables in this study. The results of this investigation show that: (1) Green intellectual capital and real earnings management have a positive impact on future stock returns. (2) Information asymmetry does not weaken the relationship between green intellectual capital and future stock returns, so that it is classified as a moderating predictor. On the other hand, information asymmetry is shown to attenuate the impact of real earnings management on future stock returns, indicating that this variable acts as a full moderator. (3) The control variable leverage has no effect on future stock returns, while firm size has a negative effect on future stock returns.

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

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.

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

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