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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Jurnal Dinamika Sosial Budaya Jurnal Ilmiah ASET Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Jurnal Analisis Bisnis Ekonomi
Andwiani Sinarasri
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences

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Pengaruh Likuiditas, Profitabilitas, Leverage, Sales Growth, dan Kepemilikan Institusional Terhadap Financial Distress (Studi Kasus Pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata di Bursa Efek Indonesia Periode 2014-2019) Wahyu Sabana Zaki; Fatmasari Sukesti; - Alwiyah; Andwiani Sinarasri
Prosiding Seminar Nasional Unimus Vol 3 (2020): Optimalisasi Hasil Penelitian dan Pengabdian Masyarakat Menuju Kemandirian di Tengah P
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Tujuan dari penelitian ini adalah untuk meneliti secara empiris pengaruh likuiditas, profitabilitas, leverage, sales growth, dan kepemilikan institusional terhadap financial distress pada perusahaan sub sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Adapun teknik pemilihan sampel yang digunakan dalam penelitian ini adalah dengan metode purposive sampling, sehingga diperoleh sampel sebanyak 16 perusahaan dengan periode pengamatan selama 6 periode dengan total sampel sebanyak 96 perusahaan. Pengolahan data dalam penelitian ini dilakukan dengan menggunakan software SPSS IBM versi 25. Metode analisis data yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda dengan uji t, uji F, dan koefesien determinasi (R). Berdasarkan hasil pengujian yangtelah dilakukan maka dapat disimpulkan bahwa likuiditas berpengaruh negatif dan signisikan terhadap financial distress, profitabilitas berpengaruh positif dan tidak signifikan terhadap financial distress, leverage berpengaruh positif dan signifikan terhadap financial distress, sales growth berpengaruh negatif dan tidak signifikan terhap financial distress, serta kepemilikan institusional berpengaruh positif dan tidak signifikan terhadap financial distress. Kata Kunci : Likuiditas, Profitabilitas, Leverage, Sales Growth, Kepemilikan Institusional, Financial Distress
Analisis Rasio-Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Perusahaan LQ45 Selama 2017-2022 Mellisa Renanda Salsabilla; Andwiani Sinarasri; - Alwiyah
Prosiding Seminar Nasional Unimus Vol 6 (2023): Membangun Tatanan Sosial di Era Revolusi Industri 4.0 dalam Menunjang Pencapaian Susta
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Pengguna laporan keuangan memerlukan informasi keuangan perusahaan untuk dianalisis kondisikeuangan dan kinerja mereka. Rasio keuangan adalah ukuran yang berguna untuk memprediksipertumbuhan laba di masa depan. Studi ini berfokus pada kegunaan rasio keuangan dalam memprediksipertumbuhan laba. Variabel independen penelitian ini yaitu rasio-rasio keuangan yang meliputi rasiolikuiditas (current ratio), rasio solvabilitas (debt to equity ratio), rasio aktivitas (total asset turnover), danrasio profitabilitas (net profit margin). Sedangkan variabel dependen penelitian ini adalah pertumbuhanlaba yang bersifat nominal (kenaikan dan penurunan laba). Penelitian ini menggunakan pendekatankuantitatif. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia(BEI) selama tahun 2017-2022. Metode pengambilan sampel yang digunakan adalah purposive sampling.Selama periode pengamatan menunjukkan tidak ditemukan data yang menyimpang dari uji asumsi klasik.Hal ini menunjukkan bahwa data yang tersedia memenuhi syarat untuk menggunakan analisis diskriminan.Berdasarkan hasil perhitungan seleksi variabel dengan analisis diskriminan dan tingkat signifikansi 5%,menunjukkan rasio-rasio keuangan yang memiliki kemampuan prediksi dalam menunjukkan kenaikan danpenurunan laba pada perusahaan LQ45 di Bursa Efek Indonesia (BEI) secara signifikan adalah Net ProfitMargin. Persentase ketepatan fungsi klasifikasi analisis diskriminan cukup meyakinkan yaitu 67%.Kata kunci: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, danPertumbuhan Laba.  
Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective Fitriana, Larasati; Sinarasri, Andwiani
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.102-113

Abstract

This study aims to re-examine the factors that affect financial statement fraud. The population of this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with an analysis unit of 145 financial statements with 29 companies as observations. The results showed that financial targets positively affect financial statement fraud because the higher the financial target, the higher the management acts on financial statement fraud. Financial stability does not affect financial statement fraud because bad financial conditions do not cause management pressure to commit financial statement fraud, which will cause various adverse conditions in the future. External pressure does not affect financial statement fraud because the company can use its debts well to utilize its assets and pay its obligations through the agreement. Independent commissioners do not involve financial statement fraud because they are hired only as a condition of the company so that its governance looks good.
ETIKA PROFESI, KOMPETENSI AKUNTAN DAN INDEPENDENSI AKUNTAN TERHADAP KUALITAS HASIL AUDIT (STUDI KASUS PADA KAP DIJAWA TENGAH) alwiyah, alwiyah; Sinarasri, Andwiani
Jurnal Dinamika Sosial Budaya Vol. 24 No. 2 (2022): Desember (2022)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v24i2.9153

Abstract

Riset ini bertujuan  untuk menguji pengaruh Etika profesi, Kompetensi akuntan, dan Independesi akuntan terhadap Kualitas hasil audit. Populasi dalam penelitian ini adalah akuntan yang bekerja di Kantor Akuntan Publik yang berada di Semarang Jawa Tengah. Sampel yang digunakan sebanyak 33 akuntan yang berprofesi sebagai akuntan senior dan akuntan yunior. Alat yang digunakan dalam pengujian data menggunakan regresi linier berganda dengan bantuan Software SPSS 25.0. Hasil penelitian menunjukkan bahwa  Etika profesi berpengaruh positif terhadap Kualitas hasil audit, sedangkan Kompetensi akuntan dan Indepedensi Akuntan tidak berpengaruh terhadap Kualitas hasil audit. R Square menunjukkan 0,482 yang berarti hasil penelitian dipengaruhi sebanyak 48,2% sedangkan 51,8% dipengaruhi variabel lain diluar penelitian.Kata kunci: Kualitas hasil audit, etika profesi, kompetensi, independensi
The Influence of Financial Literacy, Financial Inclusion, Fintech Payment Gateway, and Digital Marketing on Financial Performance of MSMEs in Central Java Triska Juliyani; Andwiani Sinarasri; Alwiyah; Fatmasari Sukesti; Mohammad Ridwan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/gx1xfe45

Abstract

This research endeavors to ascertain the impact of financial literacy, financial inclusion, fintech payment gateways, and digital marketing on the financial performance of MSMEs in Central Java. Employing a quantitative research design, this study utilizes primary data. The population under investigation comprises 193,932 MSME actors within the Central Java region. A purposive sampling method was applied, resulting in a total of 100 respondents. Data collection instruments were designed using a likert scale, and the analytical procedures were performed utilizing WarpPLS version 7.0. The results disclose that financial literacy imparts a positive and statistically significant effect on financial performance. Conversely, financial inclusion fails to exhibit a significant association with financial performance. Moreover, the adoption of fintech payment gateways manifests a positive and significant influence, while digital marketing reveals a negative yet statistically insignificant effect on financial performance. Collectively, the concurrent impact of financial literacy, payment gateways, and digital marketing has been empirically validated to exert a favorable influence on financial performance, as indicated by an R-squared value of 69.7%
The Effect of Financial Risk, Bonus Plan, and Managerial Ownership on Income Smoothing Fima Fastaqima; Andwiani Sinarasri; Ayu Noviani Hanum; Alwiyah
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mpatrg06

Abstract

This research seeks to investigate the impact of financial risk, bonus programs, and managerial ownership on income smoothing practices.  The study's focus is on firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 that are in the consumer industry subsector. The purposive sampling method was applied to intentionally select the samples. This study's data analysis was conducted using the EViews version 12 application and a panel data regression approach.  The results of the research show that financial risk has a beneficial influence on income smoothing, whereas bonus programs have a negative effect. However, management ownership has insignificant effect on income smoothing.
Determinan Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Semarang) Nugroho, Tito Garin; Sinarasri, Andwiani; Kristiana, Ida
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.229

Abstract

This study aims to examine the effect of independence, accountability, audit complexity and auditors work experience on audit quality. This study uses a quantitative approach. The population in this study is a Public Accounting Firm in Semarang City. The sample of this research is 65 respondents. Data analysis used multiple linear regression and hypothesis testing using SPSS 25 program. The results showed that the independence variable and auditors work experience had no effect on audit quality, accountability and audit complexity variables had a positive effect on audit quality. Meanwhile, the variables of independence, accountability, audit complexity and auditors work experience simultaneously affect audit quality
Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15066

Abstract

This study examines the influence of the Internal Control System (ICS), Accounting Information System (AIS), and Management Control System (MCS) on Sustainability Performance among 88 Islamic Microfinance Institutions (IMFIs) in Central Java, Indonesia. Employing Smart PLS for data analysis, the findings reveal that: (1) the ICS exerts a significant effect on the MCS, with the MCS mediating the relationship between ICS and sustainability performance; and (2) the AIS does not significantly affect the MCS, nor does the MCS mediate the relationship between AIS and sustainability performance. The key theoretical contribution lies in highlighting the mediating role of MCS in translating ICS functions as internal control mechanisms into improved sustainability outcomes. Practically, the findings enrich the management accounting literature, offering insights for enhancing the design and application of MCS to support sustainability-oriented performance in Islamic microfinance institutions.
Co-Authors - Alwiyah - Alwiyah 5 - Hardiwinoto Akhmad Fathurrohman Alwiyah Alwiyah Ayu Noviani H Ayu Noviani Hanum Elisa Nurad Fatmasari Sukesti Fima Fastaqima Fitriana, Larasati Hardiwinoto - Ida Kristiana Kristiana, Ida Mellisa Renanda Salsabilla Mohammad Ridwan Nadila Aprisismon Nugroho, Tito Garin R Ery Wibowo R. Ery Wibowo Agung Santosa Rochiyati Murniningsih, Rochiyati Sukojo - Triska Juliyani Wahyu Sabana Zaki Zulaikha -