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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Management Studies and Entrepreneurship Journal (MSEJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Management Science Research Journal Prosiding University Research Colloquium Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
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ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Fitrianingrum, Erika; Setiawati, Erma
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.99

Abstract

The high number of cases of tax avoidance in Indonesia, encourages to conduct research on factors that affect tax avoidance. Tax avoidance is an action taken by taxpayers to minimize tax payments. Differences in interests between taxpayers and the government in responding to taxes, of course, will lead to tax avoidance actions carried out by taxpayers by exploiting loopholes in the Tax Law. This study aims to determine the influence of independent commissioners on tax avoidance, the influence of leverage on tax avoidance, the influence of profitability on tax avoidance, the influence of sales growth on tax avoidance, and the influence of company size on tax avoidance. The method used in this study is the quantitative method. The study used secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020 downloaded through www.idx.co.id. The population used in the study was 492 companies, samples taken in the study as many as 231 companies, which were selected using purposive sampling techniques. The data analysis technique used in this study is multiple regression analysis for sample data. The results of this study concluded that independent commissioners have no effect on tax avoidance, leverage has no effect on tax avoidance, sales growth has no effect on tax avoidance, and company size has no effect on tax avoidance. While profitability affects tax avoidance.
ANALISIS FAKTOR PENGGUNAAN LAYANAN GO-PAY OLEH GENERASI Z DALAM MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Wardhani, Ayu Riya; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16507

Abstract

Advances in payment technology have shifted the role of the cash system to a non-cash system. Generation Z plays an important role in the adoption of this technology. One of the service innovations of PT. GoTo Gojek Tokopedia Tbk (GOTO) is a GoPay application, which was launched nationally on July 26 2023. This application offers various digital payment services via server-based e-money and e-wallet for customers. GoPay was previously a feature of the Gojek platform, but has now developed into a separate application with exclusive features. This research aims to analyze the factors that influence GoPay usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). This research used a quantitative method involving 155 respondents collected via an online questionnaire. Data was analyzed using smartPLS. The research results show that work expectations and social influence have a positive influence on GoPay behavioral intentions in Generation Z. On the other hand, business expectations and facilitating conditions have no influence. It is hoped that these findings can support strategies to increase GoPay adoption among Generation Z.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Wida Ramadhan, Adelia Ari; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16516

Abstract

This research aims to test and analyze the influence of capital structure, profitability, company size, dividend policy, company growth on company value. Some of the variables used in this research are capital structure, profitability, company size, dividend policy, company growth, and company value. The population in this study are manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling technique is through purposive sampling. The number of samples used was 24 companies and the amount used was 96 data. The analytical methods used in this research are descriptive analysis methods, inductive analysis, classical assumption test analysis, and the adjusted coefficient of determination R2. The research results show that capital structure, company size, dividend policy and company growth have no effect on the condition of company value in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Meanwhile, profitability influences the condition of company value, in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period.Keywords: capital structure, profitability, company size, dividend policy, company growth
PENGARUH STRUKTUR MODAL, KEPUTUSAN INVESTASI, PROFITABILITAS SEBAGAI VARIABEL MEDIASI TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wijayanti, Sekar Arum; Setiawati, Erma
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.679

Abstract

This study aims to determine the influence of capital structure, investment decisions, and profitability as mediating variables on company value. This study uses a quantitative method. The population in this study is all food and beverage adapter companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample of this study uses purposive sampling. The data analysis method in this study uses multiple linear regression analysis. The data sources of this research are using primary data and secondary data. The results of the study show that the variables of capital structure and profitability have an effect on the value of the company, while the variables of investment decisions have no effect on the value of the company. Capital structure variables and investment decisions affect profitability. The profitability variable cannot mediate the influence of capital structure on the value of the company, and profitability cannot mediate the influence of investment decisions on the value of the company
DETERMINAN FAKTOR-FAKTOR KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Fatmaningtyas, Sastria; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16572

Abstract

This study aims to determine the effect of sales growth, capital structure, firm size, liquidity, and total asset turnover on financial performance. In this study, sales growth is proxied by sales growth, capital structure is proxied by debt to equity ratio, firm size is proxied by size, liquidity is proxied by current ratio, and total asset turnover is proxied by total asset turnover. This study was conducted on consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling technique used in this study was purposive sampling technique. The sample used in this study was 45 companies and was carried out for 3 years, resulting in 135 data. The data analysis technique used was multiple linear regression analysis. The results showed that the variables of sales growth and capital structure did not affect financial performance, while firm size, liquidity, and total asset turnover did affect financial performance.
Consistency of Sharia Asset Development with Gold Investment Financing at BMT: Case Study of Murabahah Contract Against Sharia Accounting Putri, Tri Asti Sari; Setiawati, Erma; Trisnawati, Rina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3941

Abstract

This study aims to analyze the consistency of sharia in the development of assets with gold investment financing at BMT with a case study on the Murabahah contract. The research method used is a qualitative approach with data collection techniques through interviews and observations. The study shows that the implementation of the principles of sharia contracts in the Murabahah contract at BMT is still not fully sharia after being integrated with the Maqashid Sharia Theory by Asy-syatibi which involves Maslow's Hierarchy of Needs Theory. This is caused by several factors such as a lack of understanding of the principles of sharia transaction contracts, weak supervision of the sharia board at the institution. To improve sharia consistency in the development of assets with gold investment financing at BMT through the Murabahah contract, it is recommended that BMT improve the understanding and competence of its workforce in the principles of sharia economics, strengthen the supervision system, and conduct dialogue and consultation with sharia law experts in order to obtain a more precise and consistent view in the interpretation of sharia transactions. It is hoped that the results of this study can provide benefits for BMT in improving sharia consistency in the development of assets with gold investment financing.
Impact Agency Cost, Sales Growth dan Triple Bottom Line Terhadap Firm Value Naovi Aprilia Bima Safana; Erma Setiawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4532

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh agency cost, sales growth, dan triple bottom line terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia selama periode Tahun 2019-2022. Teknik pengambilan sampel dalam penelitian ini ada purposive sampling, dengan hasil 13 perusahaan yang memenuhi kriteria yang telah ditentukan dengan jumlah sampel sebanyak 52 sampel. Penelitian ini menggunakan metode analisis data regresi berganda dengan bantuan program SPSS versi 25. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan perusahaan dari website www.idx.co.id . Hasil penelitian ini menunjukkan bahwa variabel agency cost berpengaruh terhadap nilai perusahaan. Sedangkan variabel sales growth dan triple bottom line tidak berpengaruh terhadap nilai perusahaan.
Perbandingan Kinerja Keuangan, Struktur Modal, dan Nilai Perusahaan pada Perusahaan Keluarga dan Non-Keluarga Kurnia Rhamadita Aryani; Erma Setiawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4674

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Keuangan, Struktur Modal, dan Nilai Perusahaan pada perusahaan keluarga dan non-keluarga yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Dengan menggunakan data sekunder dari laporan keuangan tahunan yang telah diaudit, penelitian ini menganalisis berbagai variabel kinerja keuangan seperti Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), serta struktur modal melalui Debt to Total Assets Ratio (DAR) dan Debt to Total Equity Ratio (DER), dan nilai perusahaan yang diukur dengan Earnings Per Share (EPS). Hasil penelitian menunjukkan bahwa tidak ada perbedaan signifikan dalam variabel pertumbuhan penjualan, Net Profit Margin (NPM), Total Asset Turnover (TATO), dan Inventory Turnover antara perusahaan keluarga dan non-keluarga, sehingga hipotesis terkait kinerja keuangan secara keseluruhan ditolak. Namun, perbedaan signifikan ditemukan pada variabel ROA, ROE, dan GPM, menunjukkan adanya pengaruh yang signifikan dari kinerja keuangan pada perusahaan keluarga dan non-keluarga. Selanjutnya, hasil penelitian mengungkapkan adanya perbedaan signifikan dalam struktur modal, terutama pada DAR dan DER, sehingga hipotesis terkait struktur modal diterima. Variabel nilai perusahaan, yang diukur dengan EPS, juga menunjukkan perbedaan signifikan antara perusahaan keluarga dan non-keluarga, mengindikasikan bahwa hipotesis tentang nilai perusahaan diterima. Temuan ini memberikan wawasan tentang bagaimana kinerja keuangan, struktur modal, dan nilai perusahaan dipengaruhi oleh kepemilikan keluarga dalam konteks pasar Indonesia, serta dapat menjadi acuan bagi investor dan manajer dalam mengambil keputusan strategis.
Pengaruh Independensi, Kompetensi, Etika Auditor dan Pengalaman Kerja Auditor Terhadap Kualitas Audit: (Studi Empiris Pada Auditor Inspektorat Kabupaten Sragen) Yuliana Hasna Hanun; Erma Setiawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6546

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Independensi, Kompetensi, Etika Auditor, dan Pengalaman Kerja Auditor terhadap Kualitas Audit. Sampel penelitian ini adalah auditor yang bekerja pada Inspektorat Kabupaten Sragen. Data yang diperoleh dengan menggunakan teknik pengambilan sampel dalam penelitian ini Convinience Sampling, yaitu metode pengambilan sampel sesuai pertimbangan subjektif peneliti pada Inspektorat Kabupaten Sragen. Data tersebut juga diperoleh dari data primer yang dapat digunakan untuk mendapatkan suatu data dari tempat tertentu serta menggambarkan pada suatu variabel yang apa adanya dengan memberikan kuesioner. Data yang diolah sebanyak 38 responden. Kuesioner didesain dengan memperoleh data terhadap 5 variabel penelitian yaitu Independensi, Kompetensi, Etika Auditor, Pengalaman Kerja Auditor, dan Kualitas Audit. Untuk menguji hipotesis dan pengaruh variabel bebas terhadap variabel terikat dilakukan dengan uji t dan uji f. Selain itu, untuk mengetahui kontribusi pengaruh dari semua variabel bebas secara bersama-sama terhadap variabel terikat dilakukan dengan uji koefisien determinasi. Pada variabel independensi dan kompetensi variabel tersebut tidak berpengaruh terhadap variabel kualitas audit, sedangkan variabel etika auditor dan pengalaman kerja auditor tersebut berpengaruh terhadap variabel kualitas audit.
Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Setiawati, Erma; Setyowati, Devaria Aisya; Rochmatullah, Mahameru Rosy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

Abstract

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
Co-Authors Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Fatchan Achyani Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Ines Dyah Ayu Hapsari Intan Rosiyana Ivana Diva Chrisninditya Julian, Andika Kartika, Desilis Kertaning Kalbu, Derbi Ageng Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nursiam Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Redhona Gevi Waluyo Putri Redhona Gevi Waluyo Putri Renata Virgina Arifin Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Salsa Ramadina Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Silvi Novita Dewi Siti Asiyah Siti Asiyah Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar