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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies E-JURNAL AKUNTANSI Room of Civil Social Development
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture 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 Mathematics Medicine & Pharmacology Social Sciences Other

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Mutu Laba Dalam Perspektif Kinerja Keuangan Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Khoirunisa Aprilaurina; Shinta Permata Sari
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.
Optimalisasi Kualitas Laba: Kasus Pada Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Dinda Fitri Novia Lestari; Shinta Permata Sari
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.
BEYOND PROFIT: INTEGRASI GOOD CORPORATE GOVERNANCE DAN KEPUTUSAN INVESTASI STRATEGIS UNTUK MENANGKAL FINANCIAL DISTRESS Salma Pretyan Devi; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kwbygj60

Abstract

Financial distress is a condition of declining corporate financial performance or the final stage before a company goes bankrupt, better known as liquidation. This study aims to examine the effect of the integration of good corporate governance and strategic investment decisions on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Good corporate governance is proxied by the board of directors, managerial ownership, and audit committee, while strategic investment decisions are measured by total assets growth and capital expenditure. Financial distress is measured using the Altman Z-Score model and classified into a dummy variable. This research employs a quantitative approach with purposive sampling, resulting in 69 companies and 207 observations. Data are analyzed using binary logistic regression. The results indicate that managerial ownership, total assets growth, and capital expenditure have effect on financial distress, while the board of directors and audit committee show no effect. These findings highlight that effective governance integration and well-planned strategic investment decisions plays a crucial role in strengthening corporate financial resilience and mitigating the risk of financial distress.
FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEPTAGON PADA PERUSAHAAN BASIC MATERIAL DI INDONESIA Ardan Fitri Ariani; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/expc0456

Abstract

Fraud Heptagon merupakan model teoretis terkini, yang digunakan untuk mendeteksi potensi kecurangan laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh fraud heptagon model dengan melibatkan elemen pressure, opportunity, rationalization, competence, arrogance, culture dan religiosity untuk mendeteksi financial statement fraud. Sampel penelitian ini adalah perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024 berjumlah 54 perusahaan atau 162 data, yang ditentukan dengan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi dengan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa elemen rationalization berpengaruh terhadap financial statement fraud. Elemen lainnya yaitu elemen pressure, opportunity, competence, arrogance, culture dan religiosity tidak berpengaruh terhadap financial statement fraud. Penelitian ini dapat memberikan informasi mengenai faktor-faktor yang menyebabkan terjadinya fraud dan mendeteksi fraud dalam laporan keuangan. Penelitian ini juga dapat digunakan sebagai referensi untuk meningkatkan tugas auditor dalam menguji kewajaran dan kepatutan penyajian laporan keuangan.
CEO Characteristics: Solution to Improving Environmental Disclosure Ainun Fadila Azzahra; Shinta Permata Sari
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of Chief Executive Officer (CEO) characteristics on the level of environmental disclosure in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The CEO characteristics examined include tenure, gender, age, education, duality, and nationality. Environmental disclosure is measured using the Global Reporting Initiative (GRI) standards. The research method uses quantitative analysis with multiple linear regression to test the effect of independent variables on Environmental Disclosure. This research fills the gaps left by previous studies. This study using purposive sampling, 88 companies-year observations were analyzed through Multiple Linear Regression. The study found that CEO Tenure, CEO Gender, CEO Education, and CEO Nationality does not have an effect on Environmental Disclosure. Conversely, CEO Age and CEO Duality have an effect on Environmental Disclosure. This study aims to provide empirical understanding regarding the role of the CEO in enhancing company transparency and accountability on environmental issues as part of sustainable business strategies. The research results are expected to serve as considerations for companies in selecting and developing CEOs who can promote environmental disclosure, as well as assist the government and stakeholders in designing policies and assessing the performance of sustainable corporate governance.
Integritas Laporan Keuangan: Tinjauan Terhadap Komite Audit, Komisaris Independen, Tenur Audit, dan Kualitas Audit Aulia Chatur Hermawan; Shinta Permata Sari
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.
Pentingnya Cash Holding Dalam Jangka Pendek Pada Perusahaan di Bursa Efek Indonesia Uut Rahmawati; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.13333

Abstract

As This study aims to examine the effect of Firm Size, Company Growth, Leverage, and Net Working Capital on Cash Holding in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. The data were analyzed using multiple linear regression with the Prais-Winsten AR(1) method to address autocorrelation in the research model. The results indicate that Firm Size, Company Growth, and Leverage do not have a significant effect on Cash Holding. Meanwhile, Net Working Capital has a negative and significant effect on Cash Holding. These findings indicate that companies with higher Net Working Capital tend to hold lower levels of cash because current assets other than cash can serve as alternative sources of liquidity to meet short-term operational and financial obligations. Simultaneously, Firm Size, Company Growth, Leverage, and Net Working Capital have a significant effect on Cash Holding. The findings of this study indicate that Cash Holding policies are influenced by a combination of the company's financial characteristics and liquidity conditions, with Net Working Capital being an important factor in determining the level of cash held by the company.
Peran Cash Holding dan Rasio Finansial Terhadap Penilaian Kinerja Perusahaan Sektor Non-Cylicals di Indonesia Siti Dwi Arini; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.13334

Abstract

Company performance reflects a company's current condition and future prospects through effective resource management. This study aims to analyse the effect of cash holdings, profitability, leverage, sales growth, and cash flow volatility on company performance, as proxied by Tobin's Q. The samples are non-cyclical companies listed   on   the   Indonesia   Stock   Exchange   (IDX)   during   the   2022–2024   period. A quantitative approach is employed, utilizing secondary data obtained from financial statements and annual reports accessed via the official IDX website. A total sampling technique is used and resulting in 288 observations over the study period. Data analysis is conducted using the Generalized Least Squares (GLS) method with the aid of Stata MP 17 software. The results indicate that Cash Holding has effect on Financial Performance.  Meanwhile, Profitability, Leverage, Sales Growth, and Cash Flow Volatility have no effect on Company Performance. Furthermore, the findings are expected to serve as a reference for management in formulating financial policies and for investors in evaluating company prospects as a basis for investment decision-making.
Solusi Permasalahan Pemegangan Cash Holding Jangka Panjang Fildza Aqilla Nur’aini; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): 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.v7i8.13335

Abstract

Cash holding is essential to meet the operational needs of the company. The study aims to analyze the effect of Profitability, Leverage, Growth Opportunity, and Capital Expenditure on Cash Holding. The sample of this study is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The study uses a quantitative approach using annual reports that are accessed from the official Indonesia Stock Exchange website. The sampling technique use purposive sampling, resulting in 306 observations meeting the research criteria. The analytical method  used  is  multiple  linear  regression analysis with the assistance of Stata MP 17 software. The results provide empirical evidence that Profitability, Leverage, Growth Opportunity, and Capital Expenditure have effect on Cash Holding.
Dinamika Finansial: Peran Modal, Kemampulabaan dan Ukuran Pada Nilai Perusahaan Ika Setiyawati; Shinta Permata Sari
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2304

Abstract

Nilai Perusahaan mencerminkan kemampuan finansial perusahaan yang ditunjukkan kepada investor. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kemampulabaan, dan ukuran perusahaan terhadap nilai perusahaan pada sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Nilai perusahaan diproksikan dengan Price to Book Value, sedangkan struktur modal diukur melalui Debt to Equity Ratio, kemampulabaan melalui Return on Equity dan Net Profit Margin, serta ukuran perusahaan melalui total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan pengujian hipotesis. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan kriteria perusahaan yang mempublikasikan laporan keuangan tahunan yang lengkap dan telah diaudit. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Metode analisis data dialkukan untuk pengujian hipotesis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur modal, kemampulabaan, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Ainun Fadila Azzahra Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Ardan Fitri Ariani Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devani Meysa Wardani Dian Nugraheni Dinar Kurnia Setiyaningrum Dinda Fitri Novia Lestari Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erma Setiawati Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fildza Aqilla Nur’aini Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khoirunisa Aprilaurina Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maya Rizki Purnamasari Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahayu, Siti Nurhayati Ning Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salma Pretyan Devi Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Samara Yasmin Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Dwi Arini 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 Uut Rahmawati Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasinta Rusiana Hernita Sari Zada, Qonita Avena Zulafa Alfina Hilwa