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All Journal Value Added: Majalah Ekonomi & Bisnis MAGISTRA Kiat Bisnis Jurnal Pendidikan Bahasa Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Pendas : Jurnah Ilmiah Pendidikan Dasar Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Muhammadiyah Riau Accounting and Business Journal Management and Accounting Expose GREENOMIKA Pengmasku Journal of Law, Administration, and Social Science JIPkM Widya Dharma Journal of Business Riset Akuntansi dan Keuangan Indonesia SURAKARTA ABDIMAS JOURNAL Jurnal Pengabdian Widya Dharma Aktsar: Jurnal Akuntansi Syariah
Titik Purwanti
Universitas Widya Dharma Klaten
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Transportation Other

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Moderating leverage on the effect of corporate governance and profitability on firm value Purwanti, Titik; Kuntaryanto, Oki; Utami, Tri; Marjukah, Anis; Darmawansyah, Iwan; Kalbuana, Nawang
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.1248

Abstract

This study aims to determine the effect of Corporate Governance and profitability on firm value with leverage as a moderating variable. Corporate Governance in this study is proxied by institutional ownership, public ownership, and audit committees. The population used is food and beverage companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The sample used was 32 out of 49 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022, with a sampling technique, namely purposive sampling or using certain considerations and criteria. The data analysis technique used is descriptive statistical analysis, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination (R2) test, t-test, and F test. The results of this study indicate that partially or simultaneously and with or without leverage as a moderating variable, the variables of institutional ownership, public ownership, audit committee, and profitability have a significant effect on firm value.
PENGARUH EFISIENSI, KEAMANAN, DAN MINAT PENGGUNAAN QRIS TERHADAP INKLUSI KEUANGAN MAHASISWA UNIVERSITAS INSAN BUDI UTOMO Rima Sampur Tri Wahyuni; Titik Purwanti; Putri Vina sefaverdiana
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33426

Abstract

This study aims to test and analyze the Efficiency, security and interest in usingQRIS towards financial inclusion of students at Insan Budi Utomo University. Thisstudy is a descriptive quantitative study by distributing questionnaires throughGoogle forms as a method of data collection. The sample in this study was 100respondents, namely students at Insan Budi Utomo University who transacted usingQRIS. The data analysis technique used SPSS ver 25. The results of the studyshowed an R-Square (R ^ 2) value of 0.551, which means that all independentvariables in this study, namely efficiency, security and interest in using QRIS, havea joint contribution, namely 55.1% in the variables efficiency (X1), security (X2),interest in use (X3) and financial inclusion (Y), while the remaining 44.9% isinfluenced by other exogenous variables not used in this study. Hypothesis testingshows that the efficiency of the QRIS non-cash payment system has a positive andsignificant effect on student financial inclusion, security has no effect on financialinclusion with a sig value of 0.110> 0.05, Interest in using QRIS has a positive andsignificant effect on student financial inclusion, Efficiency, security and interest havea simultaneous effect on student financial inclusion with a calculated f value of41.490 with a smaller F table value of 2.698 (41, 490> 2.698) with a significancelevel of 0.000 <0.05 meaning Ho is rejected and Ha is accepted.
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG Shanti, Yunita Kurnia; Sudarmadi, Sudarmadi; Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11332

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of audit tenure, company size and audit quality on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This type of research is quantitative using secondary data. The method of determining the sample used purposive sampling, so that 12 companies were used as research samples for 5 (five) years of observation, with a total sample of 60 samples obtained. Data analysis techniques using eviews version 9. The results obtained show that (1), audit tenure, firm size and audit quality simultaneously have a significant effect on audit report lag, (2) audit tenure have a significant effect on audit report lag,( 3) company size has no effect on audit report lag, and (4) audit quality has a significant effect on audit report lag.
THE INFLUENCE OF INCOME AND THE LEVEL OF CONGREGANTS' TRUST ON THE INTEREST IN DONATING AT AL AQSHA GRAND MOSQUE KLATEN Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18287

Abstract

The purpose of this study is to determine the effect of income and the level of trust of congregants on the interest in giving alms at Al Aqsha Mosque in Klaten. The research method used is a quantitative method. Questionnaires were used to collect data for this investigation. The population is the main focus of the researcher, namely all adult congregants of Al Aqsha Grand Mosque in Klaten. This study used a probability sampling methodology strategy and multivariate analysis. There are thirteen factors examined in this study, including three indicators related to income, seven indicators related to the level of trust, and three indicators related to interest. In this study, the recommended number of sample members is the number of factors studied multiplied by 8, which is 104 respondents. The results of the study indicate that the income variable does not have a significant effect on the interest in giving alms. Meanwhile, the variable of Trust Level partially has a significant effect on the interest in giving alms. It refers to a person's level of trust in relying on others in whom they have confidence. This trust arises from perceptions formed through learning and experience, such as the congregants of Al Aqsha Grand Mosque towards the mosque management. By granting this trust, more congregants entrust their alms for those in need. A high level of trust in the mosque management becomes a factor in an individual's willingness to give alms, and the transparency of the mosque's financial management to the congregants is also an important factor in attracting someone's interest in giving alms.
Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Kalbuana, Nawang; Sutadipraja, Marista Winanti; Purwanti, Titik; Santoso, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
Co-Authors Abdul Haris Abdul Haris Abdul Haris Agung N Jati Agung N. Jati Agung N. Jati Agung N. Jati Agung Nugroho Jati Agustin, Nunung  Haryani  Ambyah Atas Aji Anis Marjukah Anis Marjukah Anis Marjukah Anna F. Setianingtyas Anna Febrianty Anna Febrianty Anna Febrianty Setianingtyas Arif Julianto Sri Nugroho, Arif Julianto Sri Ayu Setiani Mayzaroh Budhi Wilardjo, Setia Cahaya Nugrahani Cahaya Nugrahani Cahaya Nugrahani Cucut Prakosa Dandang Setyawanti Darmawansyah, Iwan Duong, Dang Thi Anh Dwi Santoso DWI SANTOSO ellyta muchtar, ellyta Endang Wulandari Endang Wulandari Endang Wulandari Endang Wulandari Endang Wulandari Eva Desembrianita Gunawan Budi Santoso Hartanto Hersulastuti I Nyoman Adi Putra Jefri Lukito Kalbuana, Nawang Khusnah, Hidayatul Kun Ismawati Kun Ismawati kun ismawati Lukito, Jefri Luklukaningsih Margo Saptowinarko Prasetyo Marista Winanti Sutadipraja Nugraheni, Cahaya Oki Kuntaryanto Oki Kuntaryanto Oki Kuntaryanto Oki Kuntaryanto Pratono, Sigit Adhi Putri Vina Sefaverdiana Rachim, Annisa Fajrina Reko Saprianto Rima Sampur Tri Wahyuni Riri Zelmiyanti Setia Budhi Wilardjo Setiyadi, D. B. P. Shanti, Yunita Kurnia sudarmadi sudarmadi Suhardi Suhardi Sukasih Ratna Widayanti Susyanti Susyanti, Susyanti Sutadipraja, Marista Winanti Syarifah Aini Syarifah Aini Tasari, Tasari Titik Purwanti Tri Utami Tri Utami Tri Utami Ummu Hany Almasitoh Warindra, Ade Septiarisna Wulandari, Endang Yunita Kurnia Shanti Zuyina Luklukaningsih Zuyina Luklukaningsih Zuyina Luklukaningsih