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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
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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.
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

Abstract

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

Abstract

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)

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.
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

Abstract

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

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 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