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All Journal Jurnal Akuntansi Multiparadigma Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JRB-Jurnal Riset Bisnis JABE (Journal of Applied Business and Economic) JRA: Jurnal Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi JAMMI Interdisciplinary Social Studies INVOICE : JURNAL ILMU AKUNTANSI RELEVAN : Jurnal Riset Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Capacitarea : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Edupreneurship; Jurnal Pendidikan Ekonomi
Endang Etty Merawati, Endang Etty
Universitas Pancasila
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PENGARUH PENGAWASAN KOMITE AUDIT, AUDIT INTERNAL, AUDIT EKSTERNAL TERHADAP KESEHATAN KEUANGAN PERUSAHAAN DAN DAMPAKNYA TERHADAP PROFITABILITAS Merawati, Endang Etty; Hatta, Iha Haryani
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.559 KB) | DOI: 10.24912/ja.v18i3.269

Abstract

Insurance and reinsurance companies are required, to maintain a soundfinancial standing and comply with the provisions on the companies equity as stipulated by the government. To achieve such equity, the companies must retain their profitability. Under a supervision system supported by the audit committee, internal auditor and external auditor, it is expected that the insurance companies shall be able to fulfill their obligation in complying with all the prevailing regulations. If these companies fail to do so, the companies shall be subject to the supervision by the government. This study was conducted on insurance and reinsurance companies listed in the Indonesian Stock Exchange in 2012 (11 companies). Thirty eight high officials of the top management of the companies were interviewed as respondents. By applying the SPSS program the results showed that there are significant relations among the audit committee, the internal and external auditor in supervising the operations of the insurance companies. There is a positive correlation between the audit committee and the internal auditor; and there is a positive correlation between the audit committee and the external auditor whereas there is also a positive correlation between the internal auditor and the external auditor. Simultaneous influence of the audit committee, the internal audit and the external audit shows a positive effect on the financial soundness. However, external audit has only partial influence on the financial soundness. The simultaneous influence of audit committee, audit internal, audit external and financial soundness shows a significant effect on the profitability. The partial influence on each independent variabel (mentioned above) has a significant effect on the profitability.
ANALISIS PENGARUH KECUKUPAN MODAL, LIKUIDITAS, KUALITAS AKTIVA, EFISIENSI OPERASIONAL, DAN RENTABILITAS TERHADAP PROFITABILITAS Setiyadi Putra, Aditiya Ghanang; Merawati, Endang Etty; Parenrengi, Sudarmin
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.96 KB)

Abstract

This study aims to research the influence of Capital Adequacy Ratio (CAR), Loan to Deposits Ratio (LDR), Non Performing Loans (NPL), Operating Income Operating Expenses (BOPO), and Net Interest Margin (NIM) on Profitability (ROA). The type of research in this study is quantitative research. The population of this study is Commercial Bank listed in Indonesia Stock Exchange (IDX) that provides annual financial reports with the observation period between 2013-2017. There are 42 Populations. The sampling method used in this research is purposive sampling. There are 21 commercial banks that meet the criteria as the research samples. Data were analyzed using the method of Multiple Linear Regression. The results of this research indicate that partially CAR, NPL, and BOPO have a negative and significant effect on ROA, LDR has a positive but not significant effect on ROA and NIM has a positive and significant effect on ROA. Keywords: CAR, LDR, NPL, BOPO, NIM, ROA
UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY Maharsa, Agustinus Guntur; Darminto, Dwi Prastowo; Merawati, Endang Etty
Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i2.4622

Abstract

Abstract The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented by the board of commissioners and audit committee, leverage, auditor switching, profitability, on audit delay with company size as a moderating variable. This research was conducted at trade service and investment companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples was selected by purposive sampling method is 268 samples from 56 companies for five years. The type of data used is secondary data in the form of financial statements of trade service and investment companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the board of commissioners and audit committee, leverage, profitability have an effect on audit delay, while auditor switching has no effect on audit delay. Company size moderates the effect of leverage and profitability on audit delay, but company size is unable to moderate the effect of auditor switching on audit delay. Keywords: good corporate governance, board of commissioners, audit committee, leverage, auditor switching, profitability, company size, audit delay
KOMITE AUDIT, AUDIT INTERNAL, DAN AUDIT EKSTERNAL SEBAGAI PENGAWAS SOLVABILITAS PERUSAHAAN ASURANSI Endang Etty Merawati; Iha Haryani
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.605 KB) | DOI: 10.18202/jamal.2015.04.6002

Abstract

Abstrak: Komite Audit, Audit Internal, dan Audit Eksternal sebagai Pengawas Solvabilitas Perusahaan Asuransi. Tujuan penelitian adalah menelaah hubungan dan pengaruh komite audit, audit internal, dan audit eksternal dalam pengawasan solvabilitas perusahaan asuransi. Penelitian ini termasuk penelitian explanatory dengan menggunakan 38 pejabat sebagai responden dari 11 perusahaan asuransi yang tercatat di BEI tahun 2012. Data dikumpulkan dengan metode survey. Hasil penelitian ini menunjukkan bahwa komite audit, audit internal, dan audit eksternal mempunyai hubungan dalam pengawasan perusahaan. Secara simultan komite audit, audit internal dan audit eksternal berpengaruh terhadap solvabilitas perusahaan. Secara parsial hanya audit eksternal yang mempunyai pengaruh signifian terhadap solvabilitas.Abstract: Audit Committee, Internal Audit and External Audit as Supervisors of Solvability in Insurance Companies. The purpose of this research is to study the relation and impacts of audit committee, internal audit and external audit in supervising the solvability of the insurance companies. This is an explanatory research by taking 38 executives as respondents from 11 insurance companies listed in BEI in 2012. Data were accumulated by a survey method. Result of this study shows that audit committee, internal audit, and external audit have relation in supervising the company. Simultaneously, audit committee, internal audit, and external audit have an impact towards solvability. However, partially, it is only external audit that has a signifiant impact towards solvability.
Pengaruh ROE dan DER terhadap Harga Saham Perusahaan Kertas di Bursa Efek Indonesia Mira Munira; Endang Etty Merawati; Shinta Budi Astuti
JABE (Journal of Applied Business and Economic) Vol 4, No 3 (2018): Journal of Applied Business and Economics
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.879 KB) | DOI: 10.30998/jabe.v4i3.2478

Abstract

Pengaruh Return On Equity (ROE) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perusahaan Kertas Yang Tercatat Di Bursa Efek Indonesia (BEI). Tujuan penelitian ini adalah untuk mengetahui pengaruh Return on Equity (ROE) dan Debt to Equity Ratio (DER) secara bersamaan dan terpisah terhadap harga saham perusahaan kertas di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi penelitian yaitu tujuh perusahaan pulp & paper yang tercatat di Bursa Efek Indonesia (BEI) tahun 2012 – 2016 dengan teknik penentuan sampel yang digunakan adalah purposive sampling. Analisis dilakukan dengan teknik analisis deskriptif kuantitatif dengan menggunakan IBM SPSS 21. Hasil analisis data menunjukkan bahwa ROE secara parsial tidak memiliki pengaruh yang berarti terhadap harga saham, DER secara parsial memiliki pengaruh  yang berarti terhadap harga saham. Secara bersamaan, ROE dan DER memiliki pengaruh yang berarti terhadap harga saham.Kata kunci : Return On Equity, Debt to Equity, Stock Price
The Effect of Economic Growth and Unemployment on Profitability and Its Impact on the Stock Prices of Issuers Listed in the Lq45 Index for the 2017-2021 Period Hari Widodo; Endang Etty Merawati; Syamsul Bahri
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7101

Abstract

This study aims to obtain empirical evidence of the effect of economic growth and unemployment on profitability and its impact on the stock price of issuers listed on the LQ45 Index. The sample used is the shares of issuers listed on the LQ45 Index on the Indonesia Stock Exchange (IDX). The research period used is from 2017 to 2020. The object in this study is the Issuer's Share Price which is listed on the LQ45 Index on the Indonesia Stock Exchange. The data used is secondary data. The reason is because issuers listed on this index tend to have high liquidity and market capitalization. Purposive sampling technique is a technique used in determining the sample and the total observations of the issuer's shares are 30 shares per year. The data analysis method used is SEM-PLS (Structural Equation Modeling-Partial Least Square) which is used as a hypothesis test technique. The results of this study indicate that economic growth has no effect on the stock price of issuers listed on the LQ45 Index, unemployment has no effect on profitability and stock prices of issuers listed on the LQ45 Index, economic growth has a significant effect on profitability and profitability as proxied by ROA and ROE has a significant effect. to the share price of issuers listed on the LQ45 Index. Profitability as an intervening variable has the effect of variable economic growth on stock prices. and Profitability as an intervening variable does not affect the unemployment variable on stock prices.
PENGARUH PENGAWASAN KOMITE AUDIT, AUDIT INTERNAL, AUDIT EKSTERNAL TERHADAP KESEHATAN KEUANGAN PERUSAHAAN DAN DAMPAKNYA TERHADAP PROFITABILITAS Endang Etty Merawati; Iha Haryani Hatta
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.269

Abstract

Insurance and reinsurance companies are required, to maintain a soundfinancial standing and comply with the provisions on the companies equity as stipulated by the government. To achieve such equity, the companies must retain their profitability. Under a supervision system supported by the audit committee, internal auditor and external auditor, it is expected that the insurance companies shall be able to fulfill their obligation in complying with all the prevailing regulations. If these companies fail to do so, the companies shall be subject to the supervision by the government. This study was conducted on insurance and reinsurance companies listed in the Indonesian Stock Exchange in 2012 (11 companies). Thirty eight high officials of the top management of the companies were interviewed as respondents. By applying the SPSS program the results showed that there are significant relations among the audit committee, the internal and external auditor in supervising the operations of the insurance companies. There is a positive correlation between the audit committee and the internal auditor; and there is a positive correlation between the audit committee and the external auditor whereas there is also a positive correlation between the internal auditor and the external auditor. Simultaneous influence of the audit committee, the internal audit and the external audit shows a positive effect on the financial soundness. However, external audit has only partial influence on the financial soundness. The simultaneous influence of audit committee, audit internal, audit external and financial soundness shows a significant effect on the profitability. The partial influence on each independent variabel (mentioned above) has a significant effect on the profitability.
Determinan Profitabilitas Berkelanjutan Pada Industri Perbankan Dengan Value Added Human Capital Sebagai Pemoderasi Ari Kristanto Ari; Endang Etty Merawati
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 06 (2022): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

This study aims to examine how to influence Corporate Social Responsibility and managerial ownership with Value Added Human Capital as a moderating variable. The population used in this study is the banking industry, with a sampling technique using purposive sampling. The sample used in this study was 276 test units, consisting of 46 companies for 6 years of research. The research method used is quantitative methods with secondary documentation data collection techniques originating from the Indonesia Stock Exchange which are processed using moderate regression analysis equations. The results show that Corporate Social Responsibility has a significant effect on Profitability, Managerial Ownership has a significant influence on Profitability, Value Added Human Capital can moderate the influence of Corporate Social Responsibility and Ownership on profitability. Assets).
Determinasi Nilai Perusahaan Dimediasi Manajemen Laba Pada Emiten Indeks Kompas 100 Yuki Dwi Darma; J.M.V. Mulyadi; Endang Etty Merawati
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.56478

Abstract

Nilai perusahaan mencerminkan persepsi investor terhadap prospek entitas saat ini dan masa depan, karena nilai perusahaan merupakan keberhasilan manajemen dalam menjalankan perusahaan sesuai dengan harapan pemilik modal. Sejak PSBB dan PPKM diberlakukan dalam rangka pengendalian wabah Covid 19, seluruh harga saham emiten pasar modal Indonesia mengalami tekanan tinggi, termasuk emiten yang tergabung dalam Indeks Kompas 100. Fluktuasi Indeks Kompas 100 dipengaruhi oleh kinerja emiten dalam menyampaikan informasi laba yang akurat. Selain itu faktor fundamental yang berkaitan dengan kinerja keuangan emiten juga berperan dalam Nilai Perusahaan, selain itu perencanaan pajak sangat penting karena beban pajak merupakan unsur biaya yang perlu diperhatikan dalam menghasilkan laba. Terakhir, kinerja Non Keuangan atau Good Corporate Governance sering dikaitkan dengan keberhasilan fungsi pengawasan yang dapat meningkatkan nilai entitas bisnis. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software E-views12. Selain itu, analisis jalur juga dilakukan untuk melihat peran manajemen laba sebagai variabel mediasi. Berdasarkan hasil penelitian uji t menunjukkan bahwa secara parsial variabel Kinerja Keuangan berpengaruh signifikan terhadap Manajemen Laba, Perencanaan Pajak tidak berpengaruh terhadap Manajemen Laba, Faktor Non Keuangan atau Good Corporate Governance tidak berpengaruh terhadap Manajemen Laba. . Sedangkan faktor keuangan tidak berpengaruh terhadap nilai perusahaan, perencanaan pajak tidak berpengaruh terhadap nilai perusahaan dan tata kelola perusahaan yang baik berpengaruh signifikan terhadap nilai perusahaan. Untuk hasil pengujian variabel Mediasi, hanya Kinerja Keuangan yang berpengaruh terhadap Nilai Perusahaan yang dimediasi oleh Manajemen Laba.
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP HARGA SAHAM DI MASA PANDEMI COVID 19 PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Vendola Yolanda; Endang Etty Merawati; Mira Munira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4904

Abstract

This study aims to examine the effect of Liquidity Ratio, Probability Ratio, and Activity Ratio partially on stock price in food and beverage subsector manufacturing companies during the Covid-19 pandemic. The independent variables used in this study are Current Ratio (CR), Return On Equity (ROE), and Total Asset Turn Over (TATO). The dependent variable in this study is the stock price. The population in this study are food and beverage sector companies listed on the Indonelsia Stock Exchange for the period 2020-2021 by determining the sample using purposive sampling, so that 10 companies meet the criteria. The data source for this research is quarterly financial reports taken from the official website of the Indonelsia Stock Exhange www.idx.co.id and then analyzed using SPSS Velrsion 26. The results of this study indicate that partially Return On Equity (ROE) and Total Asset Turn Over (TATO) variables have a significant effect on stock price, while Current Ratio (CR) variable has no significant effect on stock price.
Co-Authors Agus S. Irfani Ari Kristanto Ari Arien Bambang Purwoko Banu Adjie Nugroho Busyron Chudlori Cahyo Akbar, Ilham Cindy Anindya Damayanti Darminto, Dwi Prastowo Derriawan Derriawan Derriawan Derriawan, Derriawan Djadang, Syahril Djaddang, Syahril Djali, Hartina Edy Supriyadi Faramia, Rea Kayla Hanna Hanna Hari Widodo Iha Haryani Iha Haryani Hatta Iha Haryani Hatta Iha Haryani Hatta J.M.V. Mulyadi Kantika, Kantika Khairina, Putri Rana Maharsa, Agustinus Guntur Mira Munira Mohammad Ikhsan, Mohammad Munira, Mira Nana Nawasiah Nelyumna Nurdiansyah, Wegig Nurmala Ahmar Nurul Nurul Parenrengi, Sudarmin Putri Nurul Ulfa Sari, Lola Fitria Setiyadi Putra, Aditiya Ghanang Shinta Budi Astuti Syahril Djadang Syamsul Bahri Syamsul Bahri Vendola Yolanda Widarto Rachbini Wistiani Zebua Yolanda, Vendola Yuki Dwi Darma Zebua, Wistiani