Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

15.714

P-Index

This Author published in this journals

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

Published : 144 Documents Claim Missing Document

Claim Missing Document

Articles

7 8 9 10 11

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

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

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

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

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

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

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

MEMBEDAH HUBUNGAN KUALITAS LABA DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN PERBANKAN Anastasya, Yenny Gloria; 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.v5i2.23526

Studi ini bermaksud menguji secara empiris pengaruh kualitas laba dan dewan komisaris independen 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 BEI dan menerbitkan laporan tahunan serta laporan berkelanjutan selama tahun 2019-2023. Hasil penelitian yang telah dilakukan menunjukkan bahwa variabel kualitas laba tidak berpengaruh terhadap kinerja keuangan perbankan, sedangkan variabel dewan komisaris independen juga tidak perpengaruh terhadap kinerja perbankan.

Is The Corporate Governance Important for Firm Value? Wijayanti, Afera; Murwaningsari, Etty; Ferdinand, Anthony
Journal of Applied Business and Technology Vol. 6 No. 3 (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.v6i3.179

This objective of this study is to examine the influence of Corporate Governance and Earning Management on the Firm Value with the moderating is Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, and this study employs a quantitative methodology with the goal of analyzing. Data analysis uses Moderated Regression Analysis or MRA with Eviews 13.0 software to test the moderating effect of Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, this study employs the quantitative methodology with the goal of analyzing The study's findings show that Earning Management (? = 0.414, p < 0.01) and Corporate Governance (? = 0.241, p < 0.01) significantly increase Firm Value. Sales Growth functions as a pure moderator, according to moderation analysis, while the link between Corporate Governance and Firm Value is more strongly moderated by the CG×SG interaction (? = 0.320, p < 0.05), and the association between Earning Management and Firm Value is moderated by the EM×SG interaction (? = -0.485, p < 0.01). Sales growth is a pure moderator that enhances the beneficial impact of corporate governance while diminishing the impact of the earnings management on firm value, according to this result.

PENGARUH MODAL INTELEKTUAL HIJAU PELAPORAN TERINTEGRASI DAN KEUNGGULAN KOMPETITIF HIJAU TERHADAP NILAI PERUSAHAAN Manurung, Desra Arta Natalia; 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.v5i2.23575

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh modal intelektual hijau, pelaporan terintegrasi, serta keunggulan kompetitif hijau atas nilai perusahaan. Penelitian ini berjenis penclitian berciri kausal karena dijelaskan efek serta pengaruh antar variabel lewat suatu hipotesis. Data yang digunakan adalah data sekunder, data tersebut didapat dari laporan tahunan, keberlanjutan, serta keuangan. Populasi penelitiannya yaitu berupa konsumen non-cyclical energy, sektor material dasar, kesehatan, keuangan, properti, real estate dan juga teknologi serta transportasi dimana sudah didaftarkan di Bursa Efek Indonesia dari tahun 2020- 2021. Purposive sampling digunakan dalam pengambilan sampel dalam penelitian ini. Sample pooling data unaba lanced merupakan metode pengumpulan data yang digunakan. Hal ini dikarenakan perusahaan mempunyai jumlah pengamatan atau penelitian yang tidak sama. Ada sebanyak 239 kriteria sampel selama di tahun 2020-2021.

PENGARUH GREEN COMPETITIVE ADVANTAGE DAN PELAPORAN TERINTEGRASI TERHADAP NILAI PERUSAHAAN Suryati, Suryati; Murwaningsari, Etty
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.237

Penelitian ini menguji pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2020-2021, serta pengaruh profitabilitas dalam memoderasi hubungan green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sebanyak 235 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa green competitive advantage berpengaruh positif yang tidak signifikan terhadap nilai perusahaan, sedangkan pelaporan terintegrasi mempunyai pengaruh negatif terhadap nilai perusahaan. Lebih lanjut, profitabilitas yang diproksikan menggunakan ROA mampu memperkuat pengaruh green competitive advantage dan pelaporan terintegrasi terhadap nilai perusahaan.

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

Title

Found 144 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 144 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 144 Documents
Search