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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 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 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 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 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.
TATA KELOLA PERUSAHAAN DAN DIVERSIFIKASI PENDAPATAN DALAM MEMENGARUHI FINANCIAL SUSTAINABILITY Shafira, Balkis; 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.v5i2.23533

Abstract

Tujuan dari penelitian ini adalah menganalisis pengaruh dari tata kelola perusahaan dan diversifikasi pendapatan sebagai variabel independen terhadap financial sustainability sebagai variabel dependen dengan informasi dari data 46 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 – 2023. Penelitian dilakukan dengan pendekatan kuantitatif, dengan data sekunder dipilih menggunakan purposive sampling method, dan metode analisis yang dipilih adalah analisis regresi data panel menggunakan software E-views 12. Fixed Effect Model (FEM) menjadi model estimasi terbaik yang dipilih berdasarkan hasil uji pemilihan model. Adapun hasil akhir penelitian menunjukkan bahwa tata kelola perusahaan berpengaruh negatif terhadap financial sustainability. Sedangkan diversifikasi pendapatan memberikan pengaruh positif terhadap financial sustainability. Ini menguatkan relevansi dengan teori sinyal, teori agensi, dan teori keberlanjutan terkait implikasi dari strategi yang diambil oleh perusahaan, khususnya subsektor perbankan, dalam mencapaian keberlanjutan finansial dalam jangka panjang.
FAKTOR NON KEUANGAN YANG MEMENGARUHI  FINANCIAL SUSTAINABILITY Aqiila, Fani Puspa; 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.v5i2.23534

Abstract

Tujuan dari penelitian ini adalah mengetahui faktor-faktor non keuangan yang dapat memengaruhi financial sustainability. Pada penelitian ini akan diujikan pengaruh corporate social responsibility dan internet banking terhadap financial sustainability pada lingkup perusahaan subsektor perbankan. Objek penelitian ini adalah perusahaan yang terdaftar pada sub sektor perbankan di Bursa Efek Indonesia untuk periode 2019-2023. Data yang digunakan adalah data sekunder. Data yang dikumpulkan berasal dari 40 perusahaan perbankan yang sesuai dengan kriterian sampel dengan teknik penumpulan data purposive sampling yang kemudian diolah menggunakan program ekonometrika E-Views 12. Penelitian ini menggunakan analisis regresi data panel dengan Fixed Effect Model sebagai model estimasi terbaik. Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh positif dan signifikan yang diberikan oleh corporate social responsibility terhadap financial sustainability, sementara internet banking berpengaruh negatif terhadap financial sustainability.
DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
Unpacking ESG disclosure and market performance: a stakeholder-based study of Indonesian Energy Firms Agustina, Yumniati; Setiadi, Iwan; Murwaningsari, Etty
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.384

Abstract

This scholarly work investigates the potential impact of Environmental, Social, and Governance (ESG) information dissemination on firm-level performance, within the theoretical scope of stakeholder orientation. ESG transparency is evaluated across three thematic pillars—ecological stewardship, societal engagement, and corporate oversight—based on parameters delineated by Nasdaq ESG Metrics (2019). Corporate performance is represented by a market-based indicator, namely Tobin’s Q. The empirical dataset comprises 17 energy-sector entities listed on the Indonesia Stock Exchange over the period 2019–2023, selected through purposive sampling methodology. Analytical procedures employ multiple linear regression techniques. The empirical results indicate that environmental transparency exerts a statistically significant and favorable influence on firm value. In contrast, disclosures related to social and governance aspects do not demonstrate a meaningful association with corporate performance. On the whole, the disclosure of ESG dimensions exhibits a significant and positive linkage with firm outcomes. Nevertheless, in spite of existing regulatory mandates, merely 25% of energy firms have issued sustainability reports, and the comprehensiveness of ESG-related disclosures remains suboptimal. The present invetigation highlights the strategic importance of environmental transparency in enhancing market valuation. Practically, the findings urge energy firms to enhance environmental disclosures to boost investor trust and firm valuation.
Asimetri Informasi sebagai Pemoderasi Pengaruh Kekuatan Pasar dan Tekanan Keuangan terhadap Real Earnings Management Haq, Aqamal; Murwaningsari, Etty
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.177

Abstract

This study investigates the impact of financial distress, market power, and information asymmetry on real earnings management (REM) practices in consumer goods companies in Indonesia. The analysis is based on panel data comprising 184 firm-year observations from the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange during the 2022–2023 period. REM is measured using abnormal cash flow from operations (Abnormal CFO), which refers to deviations in cash flow from normal operating levels, based on the Roychowdhury (2006) model. Financial distress is assessed through the Altman Z-Score, market power is measured using the Herfindahl-Hirschman Index (HHI), and information asymmetry is proxied by the bid-ask spread. The study further explores the moderating role of information asymmetry in the relationship between financial distress, market power, and REM. Data analysis employs a panel data regression using the Random Effects Model, following classical assumption tests and the Breusch-Pagan Lagrange Multiplier (LM) Test. The results reveal that financial distress (Z-Score), information asymmetry (bid-ask spread), the interaction terms of information asymmetry with financial distress (AI_FINDIS) and market power (AI_MS), and firm size have significant effects on REM. In contrast, market power (HHI) and leverage do not exhibit statistically significant effects. These findings suggest that financially healthier firms tend to exhibit greater flexibility in engaging in REM, while information asymmetry serves as a key contextual factor that can either amplify or attenuate the influence of other variables on REM behavior. This study offers a novel contribution by developing the REM Index Plus, which integrates multiple dimensions of real activity manipulation to improve detection accuracy in REM measurement. The results reveal that financial distress (Z-Score), information asymmetry (bid-ask spread), the interaction terms of information asymmetry with financial distress (AI_FINDIS) and market power (AI_MS), and firm size have significant effects on REM. In contrast, market power (HHI) and leverage do not exhibit statistically significant effects. These findings suggest that financially healthier firms tend to exhibit greater flexibility in engaging in REM, while information asymmetry serves as a key contextual factor that can either amplify or attenuate the influence of other variables on REM behavior. This study contributes to the growing body of literature on earnings management in developing economies, particularly Indonesia, and offers practical implications for regulators, auditors, and investors to consider the presence of information asymmetry when evaluating earnings quality  
DOMINASI KEPEMILIKAN MANAJERIAL ATAS CORPORATE SOCIAL RESPONSIBILITY DALAM MENDORONG KINERJA KEUANGAN PERBANKAN Vinandra, Farras Atsil; 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.v5i2.23523

Abstract

Studi ini bermaksud menguji secara empiris pengaruh kepemilikan manajerial dan corporate social responsibility terhadap kinerja keuangan perbankan yang diproksikan dengan Return on Asset. Metode analisis yang digunakan dalam penelitian ini analisis regresi data panel dengan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 42 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan menerbitkan laporan tahunan serta laporan berkelanjutan selama tahun 2019-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel kepemilikan manajerial berpengaruh secara positif dan signifikan terhadap kinerja keuangan perbankan, sedangkan variabel corporate social responsibility tidak perpengaruh terhadap kinerja keuangan perbankan
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