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All Journal Jurnal Akuntansi Multiparadigma Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JRB-Jurnal Riset Bisnis JRA: Jurnal Riset Akuntansi Jurnal Akuntansi JAMMI JRAP (Jurnal Riset Akuntansi dan Perpajakan) BULLET : Jurnal Multidisiplin Ilmu Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Endang Etty Merawati, Endang Etty
Universitas Pancasila
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Social Sciences

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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 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).
DETERMINAN FINANCIAL LEVERAGE DALAM PERSPEKTIF PECKING ORDER THEORY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG LISTING DI BEI Faramia, Rea Kayla; Merawati, Endang Etty; Bahri, Syamsul
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 7 No 2 (2022): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v7i2.4817

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan likuiditas terhadap financial leverage melalui perspektif pecking order theory yang lebih mengutamakan penggunakan dana internal, dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini berjumlah 53 perusahaan yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada tahun 2018-2020 dimana metode yang digunakan ialah purposive sampling, sehingga total sampel yang digunakan adalah 67 sampel. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, pertumbuhan perusahaan dan likuiditas berpengaruh signifikan terhadap financial leverage. Secara parsial hanya variabel profitabilitas yang berpengaruh negatif signifikan terhadap financial leverage sehingga sesuai dengan pecking order theory, sedangkan variabel pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap financial leverage. Ukuran perusahan tidak dapat memoderasi hubungan masing-masing variabel independent (profitabilitas, pertumbuhan perusahaan dan likuiditas) terhadap financial leverage.
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi Djali, Hartina; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1967

Abstract

Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company's Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company's Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions.
Role Of Independent Commissioner In Moderating The Impact Of Banking Corporation Size Toward Audit Delay Merawati, Endang Etty; Djadang, Syahril
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5275

Abstract

Abstract : In 2014, some Issuers in Indonesian Stock Exchange have not submitted their midterm financial statement and in fact some of them got sanctioned. In regard thereto, this study aim to analyse the effect of firm’s size toward audit delay moderated by Independent Commissioners on banks listed on the Indonesian Stock Exchange . This research used purposive sampling method, from total 41 banks listed on the Indonesian Stock Exchange on 2011-2014, only 28 banks meet the criteria. This research method uses a quantitative approach. The result of the study shows that firm,s size, and Independent Commissioners has partially significant influence on audit delay. However, Independent Commissioners shows a non significant effect as a moderation of Companies’ Size toward Audit Delay. The contribution of this study is that Independent Commissioner have optimal role in carrying out internal controls to avoid delays in submission of audited financial statement in the banking sector Keywords: companies’ size, independent commissioners, audit delay, banking sector
Strengthening Effect of Rupiah Exchange Rate Through Financing Dimension on Profitability in Islamic Commercial Banks in Indonesia Nawasiah, Nana; Derriawan, Derriawan; Sari, Lola Fitria; Merawati, Endang Etty; Khairina, Putri Rana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 13 No 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.001

Abstract

Purpose: This study analyzes the impact of exchange rates on the financial health of Islamic Commercial Banks (BUS) in Indonesia, focusing on the financing dimension.Methodology: The study employs the Moderated Regression Analysis (MRA) method to assess the interaction between exchange rates (independent variable), NPF and FDR (moderator variables), and ROA (dependent variable). It uses secondary data from the financial statements of eight Islamic Commercial Banks from 2020 to 2022, comprising 36 observations.Finding: The results indicate that exchange rates significantly impact ROA, both directly and through interactions with NPF and FDR. The model has an adjusted R² of 34.89% and an RMSE of 1.1573, demonstrating good quality. The F-test value is 5.69 with a probability of 0.0015 (<0.05). The regression assumptions confirm normality and homoscedasticity; however, the Durbin-Watson test (1.48 < 1.80) indicates autocorrelation.Implication: This study recommends strengthening risk management in Islamic banks through Sharia-based financing principles. It uniquely contributes to Islamic banking research by exploring exchange rate effects using a three-way interaction approach.Originality: This study provides a unique contribution in analyzing the effect of exchange rates on the health of Islamic banks through a three-way interaction approach, which has not been widely discussed in the context of Islamic banking in Indonesia.
Co-Authors Ari Kristanto Ari Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Djadang, Syahril Djaddang, Syahril Djali, Hartina Faramia, Rea Kayla Iha Haryani Iha Haryani Hatta Khairina, Putri Rana Maharsa, Agustinus Guntur Nawasiah, Nana Parenrengi, Sudarmin Sari, Lola Fitria Setiyadi Putra, Aditiya Ghanang Syamsul Bahri