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Shinta Permata Sari
Universitas Muhammadiyah Surakarta
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Optimalisasi Kualitas Laba: Kasus Pada Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Lestari, Dinda Fitri Novia; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8840

Abstract

This study examines the influence of four determinant variables on earnings quality in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Employing a quantitative approach utilizing secondary data from the annual reports of 73 sampled companies that selected using purposive sampling methods. Hypothesis testing through multiple linear. The study findings prove that, among the four determinants examined, only liquidity and capital structure influence the earnings quality. Meanwhile, profit potential and Investment Opportunity Set do not influence the earnings quality. These results indicate that, in the context of consumer non-cyclicals sector, liquidity and capital structure have a more prominent role in shaping earnings quality compared to profit potential and Investment Opportunity Set.
Mutu Laba Dalam Perspektif Kinerja Keuangan Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Aprilaurina, Khoirunisa; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8841

Abstract

Earnings quality is an important indicator of the ability of earnings presentation to accurately depict the company's profitability. This study aims to analyze the influence of liquidity, solvency, activity, and profitability on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024 period. The research employed a quantitative approach. The sample consist of 112 consumer non-cyclicals sector companies listed on the IDX between 2022 and 2024. Purposive sampling technique is utilized to determine the sample, resulting in 73 qualifying companies. Data analysis involved multiple linear regression analysis. The research concludes that liquidity, activity, and profitability influence earnings quality, while solvency does not influence earnings quality.
Integritas Laporan Keuangan: Tinjauan Terhadap Komite Audit, Komisaris Independen, Tenur Audit, dan Kualitas Audit Hermawan, Aulia Chatur; Sari, Shinta Permata
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10275

Abstract

Laporan keuangan merupakan sumber informasi penting bagi para pemangku kepentingan dalam pengambilan keputusan. Oleh karena itu, laporan keuangan harus memiliki integritas yang tinggi agar mencerminkan kondisi dan transaksi keuangan perusahaan secara sebenarnya. Integritas laporan keuangan berperan dalam menjaga kepercayaan terhadap manajemen serta citra perusahaan di mata publik. Penelitian ini bertujuan untuk mengetahui pengeruh komite audit, komisaris independen, tenur audit, dan kualitas audit terhadap integritas laporan keuangan. sampel penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024, yang ditentukan dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa komite audit, tenur audit, dan kualitas audit berpengaruh terhadap integritas laporan keuangan. Sementara itu komisaris independen tidak berpengaruh terhadap integritas laporan keuangan.
KEPUTUSAN INVESTASI GENERASI Z DI SOLORAYA: MENELISIK PERAN LITERASI KEUANGAN, PENGETAHUAN INVESTASI, DAN FINFLUENCER Nuraini, Revalina Intan; Sari, Shinta Permata
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.v9i4.18414

Abstract

An investment decision is an action of placing a certain amount of funds in a particular investment instrument with the expectation of obtaining profits or returns in the future. The phenomenon of increasing investment interest among Generation Z in line with advances in digital technology demonstrates the need for a deep understanding of the factors that influence investment decisions. This study aims to analyze the influence of financial literacy, investment knowledge, and finfluencers (financial influencer) on the investment decisions of Generation Z in the Soloraya region. This study uses a quantitative approach with a survey method by distributing questionnaires to 278 Generation Z respondents residing in Soloraya who have investment experience. The data analysis technique uses Partial Least Squares (PLS) to test the relationship between variables. The results of the study are expected to show that financial literacy, investment knowledge, and finfluencers have a positive effect on investment decisions. Keywords : Investment Decision, Financial Literacy, Investment Knowledge, Finfluencer.
GREEN GOVERNANCE SEBAGAI REFLEKSI ETIKA DAN KINERJA KORPORASI MODERN Putri, Hanifah Yaffa Eka; Sari, Shinta Permata
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.v9i4.18426

Abstract

The increasingly competitive business environment requires companies to maintain sustainable financial performance through good corporate governance and environmentally friendly accounting practices. This study analyzes the effect of green accounting, institutional ownership, independent commissioners, and audit committee on financial performance in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative method, purposive sampling of 182 data, and multiple linear regression analysis, the results show that green accounting, institutional ownership, and independent commissioners have effect on financial performance, while the audit committee has no effect on financial performance. Keywords : Financial Performance, Green Accounting, Institutional Ownership, Independent Commissioners, Audit Committee.
Keputusan Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Alternatif Pembayaran Digital: di Solo Raya Setiyaningrum, Dinar Kurnia; Sari, Shinta Permata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.11279

Abstract

The use of Quick Response Code Indonesian Standard (QRIS) has experienced rapid growth. This study aims to analyze the factors influencing behavioral intention and use behavior of QRIS in Solo Raya. The variables examined include performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit. Primary data are collected from 181 respondents from an online questionnaire and analyzed using Partial Least Square (PLS). The results indicate that hedonic motivation and habit effect on behavioral intention, while behavioral intention has effect on use behavior. Other variables, performance expectancy, effort expectancy, social influence, facilitating conditions, and price value have no effect on behavioral intention. This study highlights that user enjoyment and habitual behavior are key factors in QRIS adoption in Solo Raya.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hermawan, Aulia Chatur Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyaningrum, Dinar Kurnia Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena Zulafa Alfina Hilwa