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All Journal Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Manajemen dan Bisnis (JIMB) WIDYAKALA JOURNAL Jurnal Ilmiah Professional Indonesia JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Akurasi
Yetty Murni
Universitas Pancasila
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Current Ratio, Debt To Total Asset, Sales Growth Terhadap Return On Asset Setelah Diakuisisi Dan Struktur Kepemilikan Sebagai Pemoderasi Sari, Nova Permata; Dr, Darmansyah; Murni, Yetty
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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Abstract

ABSTRACT          The purpose of this research is to know whether there is influence of Current Ratio, Debt to Total Asset, Sales Growth to Return On Asset after acquired and ownership structure as moderator. The research sample is the target acquisition companies listed on the BEI, amounting to 9 companies. The independent variable is Current Ratio, Debt to Total Asset, Sales Growth, while the dependent variable is ROA, the moderating variable is the ownership structure. Data collection techniques with documentation techniques, analysis techniques with Classic Assumption Test, Multiple Regression Equation, Test t, Test F and Coefficient of Determination. Data processing with SPSS Software 23.Result of research prove Current Ratio partially have positive and significant influence to ROA, Debt Total Asset have positive and not significant to ROA, Sales Growth have negative and significant influence to ROA. The ownership structure does not moderate the influence of Current Ratio on ROA and Sales Growth on ROA, whereas Debt to Total Asset is moderated by Ownership Structure on target acquisition companies registered in IDX for financial report period 2011 – 2016. Keywords : Current Ratio, Debt to Total Asset, Sales Growth, The ownership structure, ROA     ABSTRAK          Tujuan penelitian untuk mengetahui apakah ada pengaruh Current Ratio, Debt to Total Asset, Sales Growth terhadap Return On Asset setelah diakuisisi dan struktur kepemilikan sebagai pemoderasi. Sampel penelitian adalah perusahaan target akuisisi yang terdaftar di BEI, berjumlah 9 perusahaan. Variabel independen yaitu Current Ratio, Debt to Total Asset, Sales Growth, sedangkan variabel dependennya yaitu ROA, variabel moderasinya yaitu struktur kepemilikan. Teknik pengumpulan data dengan teknik dokumentasi, teknik analisis dengan Uji Asumsi Klasik, Persamaan Regresi Berganda, Uji t, Uji F dan Koefisien Determinasi. Pengolahan data dengan Software SPSS 23.Hasil penelitian membuktikan Current Ratio secara parsial berpengaruh positif dan signifikan terhadap ROA, Debt Total Asset berpengaruh positif dan tidak signifikan terhadap ROA, Sales Growth berpengaruh negatif dan signifikan terhadap ROA. Struktur kepemilikan tidak memoderasi pengaruh Current Ratio terhadap ROA dan Sales Growth terhadap ROA, sedangkan Debt to Total Asset dimoderasi oleh Struktur Kepemilikan pada perusahaan target akuisisi terdaftar di BEI periode laporan keuangan tahun 2011 – 2016. Keywords : Current Ratio, Debt to Total Asset, Sales Growth, Struktur Kepemilikan, ROA
TAX AVOIDANCE, CORPORATE GOVERNANCE, KARAKTER MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN Rafrini Amyulianthy; Nurul Yunita; Yetty Murni
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to determine the effect of tax avoidance, corporate governance, executive’s character, and firm characteristics. Secondary data for this study were collected from companies included in the category of 100 compasses listed on the Indonesia Stock Exchange in the period 2015. The sample used in this study as many as 54 companies. Based on the results and the conclusion of the research indicate: institutional ownership, independent commissioner, audit quality, executive’s character and leverage do influence tax avoidance. Meanwhile, audit committee and firm size does not affect tax avoidance. Keywords: corporate governance, executive’s character, corporate characteristics, tax avoidance
Determinants of Profit Sharing Financing and Zakat Distribution Based on CAMEL Analysis Yetty Murni; Tri Astuti; Chaerani Nisa
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.467 KB) | DOI: 10.26905/jkdp.v22i4.1994

Abstract

The rapid development of Islamic banking has many positive impacts, but on the other hand, the development also demands the readiness of sharia banking in meeting the soundness level standard set by the regulator. This study aimed to integrate the two methods of measurement of Islamic financial institutions, the CAMEL method, and maqasid sharia method. How far the ability of CAMEL, macro and general measurement, in measuring the variables on the maqasid sharia. This research used a panel data model and analyzed four regressions model which welfare model for Sharia Commercial Bank and Sharia Business Unit and affordable product model for Sharia Commercial Bank and Sharia Business Unit. This research used the quantitative descriptive method. We found that only affordable product in Sharia Business Unit can explain independent variable. Other than that, earning component in CAMEL (ROA) had a positive and significant relationship with profit sharing scheme loan. From the results of research conducted, in general, CAMEL and maqasid sharia did not have a relationship except for Sharia Business Unit. This condition can happen because of many things. Among the greater was risked and in terms of better profitability. Therefore, Sharia Commercial Bank and Sharia Business Unit, generally still run a relatively low-risk financing scheme such as Murabaha.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i4.1994
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Perusahaan Sektor Real Estate, Properti, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Fakhrana Oktaviarni; Yetty Murni; Bambang Suprayitno
Jurnal Ilmiah Manajemen dan Bisnis Vol 4, No 3 (2018): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v4i3.5618

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh profitabilitas, likuiditas, leverage, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor real estate, properti, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Pengambilan sampel ditentukan dengan menggunakan metode purposive sampling sehingga didapat 22 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil yang ditunjukkan pada penelitian ini menunjukkan bahwa rasio profitabilitas yang diproksikan dengan Return on Assets (ROA), likuiditas yang diproksikan dengan Current Ratio (CR), kebijakan dividen yang diproksikan dengan Dividend Payout Ratio (DPR), dan ukuran perusahaan yang diproksikan dengan logaritma natural total aset berpengaruh terhadap nilai perusahaan, sedangankan leverage yang diproksikan dengan Debt to Equity Ratio (DER) tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Ukuran Perusahaan, Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, dan Profitabilitas terhadap Nilai Perusahaan Yetty Murni; Hotman Fredy; Savena Anugerahwati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 17 No 1 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v17i1.7139

Abstract

This research is to examine and analyze the impact of firm size, investment decision, funding decision, dividend policy, and profitability to value of the firm to the property, real estate and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. This sample research is taken by purposive sampling technique, so as to get as many 17 samples of property, real estate, and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. Analysis method that is used multiple linear regression. The result of the research is shown that funding decision, dividend policy and profitability is impacted to the value of the firm, while the firm size and investment decision is not impacted to the value of the firm. Keywords: firm size, investment decision, funding decision, dividend policy, profitability, the firm value, multiple linear regression
Analisis Perbandingan Kinerja Keuangan Bank Umum BUMN Dan Bank Umum Swasta Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2015 Hotman Fredy; Yetty Murni; Muhidin
JRB-Jurnal Riset Bisnis Vol 1 No 1 (2017): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

The purpose of this research is to determine whether there are significant differences in the CAR, NPL, ROA, ROE, NIM, BOPO, and LDR between government bank compared to private banks in Indonesia Stock Exchange (IDX) the periode of 2011-2015. Method of sample selection was done by purposive sampling, the samples obtained from government banks such as BNI, BRI, BTN, and Mandiri bank, while from private banks such as BCA, CIMB Niaga, Danamon, and Permata bank. Data analysis methods is hypothesis testing using two different test mean (paired sample t-test) and wilcoxon signed rank test. The results showed that the financial performance of the ratio for CAR, NPL, ROA, NIM, BOPO, and LDR there is no significant difference between the government banks and private bank. While the financial performance of the ROE ratio there are significant differences between the government banks and private banks
Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud Indah Masri; Yetty Murni; Amelia Oktrivina; Elsa Maura Adhianti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.649

Abstract

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article
Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur Nafisa Azzahra Dwiputri; Yetty Murni; Lailah Fujianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1430

Abstract

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.
Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan Widyaningsih Azizah; Yetty Murni; Revina Resty Utami
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 9, No 2 (2022): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v9i2.572

Abstract

This study aims to determine the effect of financial target, ineffective monitoring, auditors change, and directors change on financial statement fraud which is proxied by earnings management. The proxied of each variables are return on asset (ROA), ratio of independent board of commissioners, and dummy variables for auditor change and director change. The data is secondary data. The population is manufacturing companies sector consumer goods industry listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. The research sample consisted of 28 companies using purposive sampling. Hypothesis testing used multiple linear analysis by using of Eviews10 software application. The results of this study indicate that financial target and auditor change had a significant positive effect on financial statement fraud, while ineffective monitoring and director change had no effect on financial statement fraud.
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN DALAM LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lionny Mutia Ayuningrum; Yetty Murni; Shinta Budi Astuti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 1 (2021): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i1.2023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pressure (tekanan), opportunity (kesempatan), rationalization (rasionalisasi), dan capability (kemampuan) terhadap kecurangan laporan keuangan. Metode penelitian ini menggunakan metode deskriptif kuantitatif. Penelitian ini menggunakan data sekunder dengan populasi 54 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2018. Sedangkan pengambilan sampel ditentukan dengan menggunakan purposive sampling dan diperoleh 11 sampel perusahaan, dengan total 33 data observasi. Jenis data adalah data sekunder yang diperoleh dari www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel yang dioleh dengan menggunakan aplikasi Eviews versi 9. Penelitian ini menunjukkan variabel financial target (target keuangan) yang diproksikan oleh perhitungan return on asset dan variabel change in auditor (pergantian auditor) berpengaruh terhadap kecurangan laporan keuangan. Sedangkan, variabel effective monitoring yang diproksikan oleh rasio komisaris independen dengan jumlah komite komisaris, variabel auditor opinion, dan variabel change in director tidak berpengaruh terhadap kecurangan laporan keuangan.
Co-Authors Baharuddin, Gunawan Bambang Suprayitno Chaerani Nisa Dr, Darmansyah Elsa Maura Adhianti Fakhrana Oktaviarni Grace Yohana Tobing Hotman Fredy Indah Masri Khalida utami LAILAH FUJIANTI Lionny Mutia Ayuningrum Muhamad Avito Rizkyansyah Kusuma Muhammad Rubiul Yatim Muhidin Nafisa Azzahra Dwiputri Nurul Yunita Oktrivina, Amelia Rafrini Amyulianthy Randi Afifah Aurelia Revina Resty Utami Sari, Nova Permata Savena Anugerahwati Shinta Budi Astuti Shinta Budi Astuti Tri Astuti Tryas Chasbiandani Widyaningsih Azizah Zuhmi Fahru Muharomi