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Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud Menik Indrati; Hermanto Hermanto; Eny Purwaningsih; Wulandari Agustinah; Aulia Sarikha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2805

The aim of this study is to ascertain effect of Corporate Governance mechanisms on the possibility of financial statements containing fraud. This study examines the size of the board of commissioners as determined by the total number of board members in a company, the proportion of independent board members as determined by the proportion of an organization's board of directors that are independent as a percentage of the total number of board members, and board members with international experience. The audit committee's and worldwide audit's efficacy is evaluated by assigning a code one if all necessary information is released, a code two if Indonesia is informed but does not comply with the Code of Good Corporate Governance, and a code three if no information is provided. The Beneish M-Score measures financial statement fraud. The company indicated manipulator would be given code one if not indicated code 0. The company's size is quantified by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and the company's age is estimated based on the number of years since the corporation was incorporated. On the Stock Exchange. A sample in this study of 100 non-financial companies listed on the Indonesia Stock Exchange in 2019. The statistical method used is binary logistics analysis. The findings of this study indicate that board size does not affect the likelihood of financial statements containing fraud; the proportion of independent board members does not affect the possibility of financial statements preventing fraud; board members with international experience do not affect the likelihood of financial statements preventing fraud.

Pengaruh Profitabilitas, Likuiditas, Dan Tingkat Utang Terhadap Penghindaran Pajak Nadiva Putri Maulidya; Eny Purwaningsih
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.1093

Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

Pengaruh Modal Kerja Bersih, Solvabilitas, Dan Ukuran Perusahaan Terhadap Profitabilitas Chania Septiani Purba; Eny Purwaningsih
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1200

The purpose of this research is to analyze the effect of net working capital, solvency and company size on profitability. There are independent variables including net working capital using Net Working Capital, solvency using Debt to Equity Ratio, company size using natural logarithm of total assets and the dependent variable profitability using Net Profit Margin. The sample in this research uses the food and beverage sub-sector which is listed on the Indonesia Stock Exchange for the 2019-2021 period, publishes annual financial reports for 2019-2021, as well as entities with complete financial report data related to research variables, entities earn profits throughout 2019- 2021, entities that publish their financial reports in rupiah currency in 2019-2021 using the non-purposive sampling method. In this research, there were 20 entities that supported the research sample criteria, so that 60 financial report data were obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that working capital has no impact on profitability, solvency has a negative impact on profitability and company size has a positive impact on profitability in food and beverage sub-sector entities listed on the Indonesia Stock Exchange in 2019-2021.

The Effect of Debt Level, Liquidity and Company Size Against Profitability Eny Purwaningsih
Journal of Multidisciplinary Science Vol. 3 No. 3 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/prevenire.v3i3.412

The purpose of this research is to analyse the effect of debt level, liquidity, and company size on profitability. There are independent variables including debt level using Debt to Asset Ratio, liquidity using Loan to Deposit Ratio, company size using the natural logarithm of total assets and the dependent variable is profitability using Return on Equity. The sample in this research is the financial sector service entities in the bank sub-sector listed on the Indonesia Stock Exchange for the period 2018-2021 using purposive sampling method. In this research there are 26 entities that support the research sample criteria, so that 104 financial statement data are obtained. This research method uses classical assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with F test, t test and coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that simultaneously shows that the level of debt, liquidity, and company size have a simultaneous impact on profitability in financial sector service entities in the bank sub-sector listed on the Indonesia Stock Exchange in 2018-2021. Partial test findings show that the level of debt has no impact on profitability, liquidity and company size have a positive impact on profitability.

Pengaruh Faktor Keuangan Terhadap Harga Saham: Studi Kasus pada Perbankan Konvensional di IDX Tahun 2021-2023 Yanti, Yanti; Eny Purwaningsih
SKeTsa Bisnis (e-jurnal) Vol 11 No 1 (2024): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i1.5491

AbstractThe purpose of this research is to analyze the impact of the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) on the stock prices of conventional banking entities listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The independent variables used are the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL), while the dependent variable is the stock price, taken from the closing price on May 31 of the following year (t+1). The sample consists of 33 financial reports from companies with positive net income for three consecutive periods, resulting in a total of 99 data points that meet the research criteria for conventional banking entities listed on the IDX during the 2021-2023 period. This research employs a causal method with multiple linear regression analysis. Based on the findings, individually, the Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL) have a negative impact on stock prices, while the Net Profit Margin (NPM) has no impact on stock prices. The Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), and Non-Performing Loan (NPL) collectively have a simultaneous impact on stock prices. AbstrakTujuan riset disini guna menganalisa dampak Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), dan Non-Performing Loan (NPL) pada harga saham entitas perbankan konvensional tercatat diBEI pada periode 2021-2023. Digunakan variabel independen Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Non-Performing Loan (NPL), serta harga saham yang diambil dari harga penutupan (31 Mei t+1) sebagai variabel dependen. Terdapat 33 data sampel laporan keuangan perusahaan dengan kriteria laba bersih positif selama 3 periode berturut-turut, dengan total 99 data yang memenuhi kriteria sampel riset pada entitas perbankan konvensional tercatat diBEI selama 2021-2023. Metode riset ini berjenis kausalitas dengan uji analisa regresi linear berganda. Berdasar temuan pengujian secara individu LDR, CAR dan NPL berdampak negatif pada harga saham, NPM tidak ada dampak pada harga saham. Sedangkan LDR, CAR, NPM serta NPL memberikan dampak secara simultan pada harga saham.

The Effect of Company Size, Asset Growth, Asset Structure, Debt Level and Inventory Profitability Br. Silitonga, Grace Angelia; Eny Purwaningsih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2381

This study examines the impact of company size, asset growth, asset structure, debt level (DER), and inventory turnover on profitability (NPM) in the food and beverage subsector industry listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 reporting year. The background of this research is based on the importance of profitability for the continuity of the company and how internal and external factors affect the company's financial performance. The purpose of this research is to analyze the impact of company size. Using data from 25 companies listed on the Indonesia Stock Exchange, this study uses multiple linear regression analysis and hypothesis testing using SPSS statistical software. Based on the test findings, it is known that firm size has a positive impact on profitability, debt level has a negative impact on profitability, and asset growth, asset structure and inventory turnover have no impact on profitability. These results provide insight that companies should utilize size as a signal of stability, manage asset growth efficiently, balance asset structure, reduce dependence on excessive debt, and optimize inventory management according to market strategy to increase profitability and attractiveness to investors

Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Keberwujudan Aset, Leverage, Dewan Direksi, dan Beban Penjualan Terhadap Kinerja Keuangan Agnes Anggraini; Eny Purwaningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4669

This research aims to determine the results of the analysis of the influence of company size, asset growth, asset tangibility, leverage, board of directors, and sales expenses on the financial performance of companies operating in the food and beverage consumption industry sector that have been listed on the Indonesia Stock Exchange in the specified time period. starting from 2021-2023. By using a quantitative approach, this research succeeded in analyzing secondary data originating from 38 companies operating in the food and beverage consumption industry sector which have been declared to meet certain criteria. The results obtained from multiple linear regression analysis state that simultaneously, the six independent variables produce a significant influence on financial performance. Partially, company size and board of directors have a negative and significant influence on financial performance. Meanwhile, asset growth and asset tangibility have a positive and insignificant influence on financial performance. Leverage has an insignificant negative influence on financial performance. Meanwhile, sales expenses have a positive and significant influence on financial performance. The results obtained in this research reveal that operational strategies and resource management must be prioritized in order to achieve optimal financial performance in the consumption industry sector which operates in the food and beverage sector. It is hoped that carrying out this research can contribute to the literature regarding factors that can influence the financial performance of the food and beverage sector in Indonesia.

Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba Merlyn Huang; Eny Purwaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7310

This research examines how audit committee traits impact earnings management. Purposive sampling was used to choose consumer products manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This research sampled 55 financial report data from 11 firms. This research employs linear regression tests to examine how audit committee size, independence, frequency of meetings, membership, and gender affect earnings management. Results reveal that audit committee expertise negatively impacts earnings management, demonstrating that experience and competence may improve oversight. The size, independence, number of meetings, and gender of the audit committee all improve profits management. These elements do not ensure ongoing monitoring. This demonstrates that the audit committee's efficacy relies on both its formal tasks and how similarities are used to improve financial reporting openness and quality.

Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Keberwujudan Aset, Leverage, Dewan Direksi, dan Beban Penjualan Terhadap Kinerja Keuangan Agnes Anggraini; Eny Purwaningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4669

This research aims to determine the results of the analysis of the influence of company size, asset growth, asset tangibility, leverage, board of directors, and sales expenses on the financial performance of companies operating in the food and beverage consumption industry sector that have been listed on the Indonesia Stock Exchange in the specified time period. starting from 2021-2023. By using a quantitative approach, this research succeeded in analyzing secondary data originating from 38 companies operating in the food and beverage consumption industry sector which have been declared to meet certain criteria. The results obtained from multiple linear regression analysis state that simultaneously, the six independent variables produce a significant influence on financial performance. Partially, company size and board of directors have a negative and significant influence on financial performance. Meanwhile, asset growth and asset tangibility have a positive and insignificant influence on financial performance. Leverage has an insignificant negative influence on financial performance. Meanwhile, sales expenses have a positive and significant influence on financial performance. The results obtained in this research reveal that operational strategies and resource management must be prioritized in order to achieve optimal financial performance in the consumption industry sector which operates in the food and beverage sector. It is hoped that carrying out this research can contribute to the literature regarding factors that can influence the financial performance of the food and beverage sector in Indonesia.

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