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All Journal Primanomics : Jurnal Ekonomi & Bisnis eCo-Buss eCo-Fin Abdi-Dharma NIKAMABI : Jurnal Ekonomi & Bisnis Global Accounting : Jurnal Akuntansi Indonesian Journal of Islamic Economics and Finance Innovative: Journal Of Social Science Research
Etty Herijawati
Universitas Buddhi Dharma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, dan Professional Fee, Terhadap Audit Delay pada Perusahaan Sektor Consumer Non-Cyclicals Reynaldi; Etty Herijawati
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1233

Abstract

Laporan keuangan yang telah diaudit oleh auditor independen wajib dilaporkan dan publikasi secara umum sebelum 90 hari setelah tanggal annual report (laporan keuangan), dan keberhasilan suatu manajemen dapat diukur dengan tepatnya waktu penyampaian laporan keuangannya, karena hasil tersebut dapat menjadi pertimbangan untuk investor dalam melakukan investasi. Hal tersebut menjadikan audit delay perlu diperhatikan lebih lanjut dan teliti atas dampak apa saja yang menyebabkan terlambatnya dalam penyampaian laporan keuangan. Penelitian ini bertujuan untuk mengetahui dampak profitabilitas, ukuran perusahaan, komite audit dan professional fee terhadap audit delay pada sektor perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2022, penelitian ini adalah jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik dalam menganalis data menggunakan teknik analisis regresi linear berganda dengan program analisis SPSS versi 29. Dengan menggunakan populasi 123 perusahaan yang dieliminasi dengan metode purposive sampling menjadi sampel 69 perusahaan yang digunakan untuk penelitian dan digunakan selama tiga tahun sehingga total menjadi 207 sampel yang digunakan untuk penelitian. Hasil dari penelitian ini menunjukkan (1) profitabilitas berdampak negatif terhadap audit delay, (2) ukuran perusahaan berdampak negatif terhadap audit delay, (3) komite audit berdampak negatif terhadap audit delay, (4) professional fee berdampak negatif terhadap audit delay, dan (5) profitabilitas, ukuran perusahaan, komite audit, dan professional fee berdampak secara simultan terhadap audit delay.
Pengaruh Profitability, Tunneling Incentive, Debt Covenant, Exchange Rate, dan Bonus Mechanism Terhadap Transfer Pricing Stevanni; Etty Herijawati
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1281

Abstract

Dalam makna peyoratif, transfer pricing dimaknakan sebagai strategi dalam melakukan penghindaran terhadap pajak melalui transaksi antar pihak yang berafiliasi, guna memperkecil jumlah pajak yang harus dibayarkan. Sedangkan pada dimensi netral transfer pricing memiliki pengertian sebagai penentuan harga yang terkait dengan penyerahan barang ataupun jasa kepada perusahaan yang masih memiliki hubungan istimewa. Penelitian ini memiliki tujuan agar mengetahui pengaruh profitability, tunneling incentive, debt covenant, exchange rate, dan bonus mechanism terhadap transfer pricing melalui pendekatan kuantitatif. Populasi pada penelitian ini yaitu perusahaan manufaktur yang berada di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022 dengan jumlah populasi sebanyak 75 perusahaan. Melalui purposive sampling, terpilih 13 perusahaan yang telah memenuhi syarat dengan periode penelitian selama 4 tahun sehingga didapatkan 52 sampel sebagai objek penelitian. Analisis regresi linier berganda, uji t , uji F, dan analisis R2 atau koefisien determinasi ialah metode penelitian yang digunakan, dengan pengolahan data melalui program SPSS 25. Hasil penelitian uji t dan F menunjukkan bahwa secara parsial, profitability dan exchange rate berpengaruh terhadap transfer pricing, sedangkan tunneling incentive, debt covenant, dan bonus mechanism tidak berpengaruh terhadap transfer pricing. Secara simultan, profitability, tunneling incentive, debt covenant, exchange rate, dan bonus mechanism berpengaruh terhadap transfer pricing.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Free Cash Flow, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Yunita Sukma Ayu Wandirah; Etty Herijawati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2341

Abstract

Companies frequently use earnings management as a tactic to sway financial reports, so that it can have an impact on decision making by stakeholders. This phenomenon is of particular concern in the rapidly growing infrastructure sector in Indonesia. This study's objective is to gather empirical data about the impact of managerial ownership, company size, free cash flow, leverage, and profitability on earnings management. The research sample is infrastructure companies that went public on the Indonesia Stock Exchange between 2020 and 2023. 56 firm-year observations in all and 14 selected businesses were obtained through the application of the purposive sampling method. Descriptive statistics, multiple linear regression analysis, traditional assumption tests, and hypothesis testing are all included in SPSS version 25, which was used to analyse the data. The outputs of the study show that management ownership has a 0.739 significant value, company size 0.079, free cash flow 0.020, leverage 0.116, and profitability 0.003. These findings indicate that managerial ownership, company size, and leverage do not have a significant effect on earnings management, while free cash flow and profitability have a significant effect on earnings management.
The Role of Education in Enhancing Women’s Skills and Opportunities for Inclusive Sustainable Economic Development in Tangerang City Etty Herijawati; Rina Aprilyanti; Selfiyan Selfiyan; Lidya Lunardi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3456

Abstract

Education plays a pivotal role in enhancing the quality of women’s human resources, which are crucial for driving inclusive economic development; however, many Indonesian women still face barriers in accessing education that aligns with labor market needs. This work focuses on exploring the effects of social support, education level, and education-labor market relevance on women’s human resource quality and empowerment in Tangerang City, providing insights for gender-responsive educational policies. Using a quantitative descriptive-explanatory design and the PLS-SEM approach, data were collected from 155 educated women working across formal and informal sectors. The results show that social support, education level, and educational relevance significantly influence both women’s empowerment and human resource quality, with empowerment serving as a strong mediating variable (R² = 0.864). By expanding women’s access to education and empowering interventions, and by ensuring assistance from familial, community, and governmental actors, the development of high-quality female human resources can be accelerated, leading to more resilient and sustainable economic outcomes within local regions.
Influence of Digital Transformation, HR Competence, and AIS on MSME Financial Reporting Quality via Digital Literacy Maya Maharani Khoirunnisa Hanafiah; Etty Herijawati; Shima Oktabara Kusumawardani
eCo-Buss Vol. 8 No. 3 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i3.3409

Abstract

This study aims to examine the simultaneous effects of digital transformation, the competence of human resources (HR) in accounting, and accounting information systems on the quality of financial reporting of MSMEs in Indonesia, with digital literacy as a mediating variable. The adoption of digital technology in accounting processes has not yet been fully optimized in the MSME sector, making it necessary to analyze how the synergy between technology, human, and system factors can promote more transparent and reliable financial reporting practices. A quantitative approach was used with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique, involving 450 MSME respondents who met the inclusion criteria. The analysis results show that all three independent variables have a positive and significant influence both partially and simultaneously on the quality of financial reporting. Digital literacy was also proven to significantly mediate this relationship, strengthening the indirect influence of organizational input variables on financial reporting outputs. These findings underscore the importance of a holistic approach that includes HR capacity development, digital technology adoption, and the implementation of effective information systems as an integrated strategy to improve MSME financial governance. This research contributes theoretically by expanding the organization-based technology adoption model, and offers practical implications for policymakers and MSME facilitators in designing sustainable and context-specific digital transformation interventions.
Transfer Pricing, Information Asymmetry, Thin Capitalization, and Intangible Assets: Their Influence on the Utilization of Tax Havens – Evidence from Mining Companies (2020–2024) Pamelia Agustine; Etty Herijawati
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 3 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i3.4010

Abstract

Income tax remains the main contributor to Indonesia’s tax revenue; therefore, the government aims to boost its income through the taxation sector, both corporate and individual income taxes. The study is designed to assess the various aspects that shape the utilization of tax havens by firms, particularly within the mining field. Multinational corporations often utilize tax havens as a means of reallocating profits to Tax-friendly jurisdictions, thereby Cutting down their aggregate tax burden. This study applies multiple linear regression analysis using secondary data derived from corporate financial reports. The F-test outcomes indicate that, collectively, Tax haven usage is significantly affected by the four independent variables, with an F-value of 4.446 > F-table value of 2.43 and a significance level of 0.006 < 0.05. The t-test results indicate that transfer pricing (t = 2.172; sig. = 0.032), thin capitalization (t = 2.716; sig. = 0.007), and intangible assets (t = 2.646; sig. = 0.009) significantly influence the utilization of tax havens.
Digital Transformation and MSME Competitiveness: Examining the Mediating Effect of Innovation Management (A PLS-SEM Study in Indonesian MSMEs) Selfiyan Selfiyan; Eso Hernawan; Etty Herijawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9545

Abstract

Digital transformation has become a strategic necessity for Micro, Small, and Medium Enterprises (MSMEs), particularly in emerging economies where firms face resource and managerial limitations. This study examines the influence of Information Technology Capability, Innovation Orientation, and Managerial Capability on MSME competitiveness, with Innovation Management as a mediating variable. Using a quantitative approach, data were collected from 400 MSME owners and managers in the Pasar Lama area of Tangerang City and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that organizational capabilities significantly influence both Innovation Management and MSME competitiveness. Innovation Management was found to be the strongest predictor of competitiveness and played a significant mediating role in the relationship between organizational capabilities and competitiveness. These results suggest that sustainable competitiveness in MSMEs depends not only on digital technology adoption but also on the ability to effectively manage innovation processes. This study contributes to the understanding of how innovation management strengthens MSME competitiveness during digital transformation in emerging economy contexts.
Pengaruh Good Corporate Governance, Profitabilitas Perusahaan dan Perumbuhan Penjualan terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020) Wenny Mandagie; Etty Herijawati
NIKAMABI: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : LPPM UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (870.163 KB) | DOI: 10.31253/ni.v1i2.1567

Abstract

Riset ini memiliki tujuan yakni guna memberikan uji mengenai pengaruh good corporategovernance, profitabilitas perusahaan serta pertumbuhan penjualan terhadap tax avoidance. Padariset yang sudah dilakukan, tax avoidance diukur memakai cash effective tax rate (CETR), goodcorporate governance diukur dengan memakai komite audit, dewan komisaris independen, dewandireksi dan profitabilitas diproksikan dengan memakai return on assets (ROA). Untuk populasipada riset ini ialah laporan keuangan yang sudah di audit pada perusahaan manufaktur sub sektorproperty dan real estate yang tercatat di BEI di tahun 2018 – 2020 dengan total 73 perusahaanyang memiliki jumlah sampel yang diteliti. Dalam riset ini sebanyak 10 perusahaan yangdilakukan pengkajian untuk sampel. Riset ini memakai periode pengamatan selama 4 (empat)tahun yakni 2018 – 2020 yang dilakukan dengan menggunakan metode yaitu metode purposivesampling. Dalam riset ini, Teknik analisis data yang dipakai ialah analisis regresi linier bergandadengan program yaitu program SPSS Versi 25. Riset ini memperoleh hasil yakni jika goodcorporate governance tidak memberikan pengaruh terhadap tax avoidance, sedangkanprofitabilitas dan pertumbuhan penjualan memberikan pengaruh terhadap tax avoidance. Secarasilmutan, profitabilitas dan pertumbuhan penjualan memberikan pengaruh terhadap tax avoidance.Sedangkan, good corporate governance secara silmutan tidak memberikan pengaruh terhadap taxavoidance
as Selvia Sunarsa; Etty Herijawati
NIKAMABI: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : LPPM UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v3i1.2952

Abstract

Penelitian ini berorientasi pada pengujian dan perolehan bukti tentang adanya Pengaruh Solvabilitas, Financial Distress, Profitabilitas, Umur Perusahaan, dan Reputasi KAP terhadap Audit Report Lag. Penelitian ini menggunakan Long Term Debt to Equity Ratio (LTDER) untuk menilai solvabilitas, perhitungan model Zmijewski untuk mengukur financial distress, Operating Profit Margin (OPM) untuk menilai tingkat profitabilitas, dan penggunaan variabel dummy untuk menggelompokkan reputasi KAP. Penelitian ini menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Data kajian ini ialah data sekunder. Kajian ini menggunakan metode non-probability sampling dengan teknik purposive sampling untuk menyeleksi populasi sehingga diperoleh 160 sampel yang berasal dari 40 perusahaan yang berhasil lolos seleksi. Teknik analisis data yang digunakan ialah analisis regresi linear berganda yang diolah dengan bantuan program Aplikasi Statistical Package for the Social Sciences (SPSS) versi 29. Hasil temuan Uji Parsial T menunjukkan bahwa Solvabilitas, Financial Distress dan Reputasi KAP secara parsial berpengaruh terhadap Audit Report Lag. Sedangkan Profitabilitas dan Umur Perusahaan tidak berpengaruh terhadap Audit Report Lag. Namun, hasil temuan Uji Simultan F menunjukkan bahwa Solvabilitas, Financial Distress, Profitabilitas, Umur Perusahaan, dan Reputasi KAP secara simultan atau bersama-sama berpengaruh terhadap Audit Report Lag.
Pengaruh Financial Distress, Professional Fee, Ukuran Perusahaan Dan Audit Switching Terhadap Audit Delay Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023 Annyrose Simamora; Etty Herijawati
NIKAMABI: Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2025): NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : LPPM UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v4i1.3693

Abstract

Penelitian ini mengkaji pengaruh financial distress, professional fee, company size, dan audit switching terhadap audit delay pada perusahaan manufaktur makanan dan minuman yang terdaftar di BEI (2019-2022). Dengan menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan (2020-2023), penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 204 sampel. Analisis data meliputi statistik deskriptif, uji asumsi klasik, uji R², regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS 29. Hasil penelitian menunjukkan bahwa financial distress (sig. 0,004) dan company size (sig. 0,000) berpengaruh signifikan terhadap audit delay, sedangkan professional fee (sig. 0,837) dan audit switching (sig. 0,384) tidak berpengaruh. Secara simultan, semua variabel berpengaruh signifikan terhadap audit delay.
Co-Authors Aldi Samara Alviron Krisna Wijaya Annyrose Simamora Cynthia Evelyn Chandi Daniel Brando Siahaan Dharma Dharma Dian Anggraeni Elsa Milinda Tiara Eso Hernawan Levan Clinton Lia Dama Yanti Lidya Lunardi Maya Maharani Khoirunnisa Hanafiah Pamelia Agustine Reynaldi Rina Aprilyanti Rina Sulistiyowati Rr. Dian Anggraeni Salikim Salikim Selfiyan Selfiyan Selfiyan Selvia Sunarsa Shima Oktabara Kusumawardani Stephanie Stephanie Stevanni Susanto Wibowo, Susanto Viska Fransisca Wenny Mandagie Yunita Sukma Ayu Wandirah