Article Per Year (5 Year)
p-Index From 2021 - 2026
4.129
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
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.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN UTANG, DAN KEPUTUSAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI Nurdiansyah, Wegig; Endang Etty Merawati; Syamsul Bahri
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 9 No 1 (2024): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v9i1.7399

Abstract

Since Covid-19 till now, the volatility of the IHSG has become increasingly uncertain. Current market uncertainty raises concerns about reducing investor participation. However, in the 2020-2022, there was a big increase in the number of investors reaching 300%, the highest in history. Ferris (1997) stated that the value of a company is reflected in its stock price. However, the current index volatility does not show this. The role of financial managers is very important in maintaining the value of the company. There are three functions of financial management, namely investment decisions, debt, and dividends. (Hanafi, 2008). This study aims to analyze investment decisions, debt decisions, and dividend decisions on firm value and uses profitability as a moderator with a case study of property and real estate companies listed on the Indonesia Stock Exchange. The method used in this study is secondary data collection through the Indonesia Stock Exchange on property and real estate sector for the period 2018 - 2023. The results of this study indicate that investment decisions and debt decisions have no effect on firm value. While dividend decisions have a positive and significant effect. Simultaneously, the three variables also have a positive and significant effect on firm value. Then, profitability is not able to moderate investment decisions and debt decisions on firm value. However, it is proven to have a positive and significant effect in moderating dividend decisions on firm value in property and real estate sector.
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.
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. 12 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.
Pengaruh Mental Accounting Dan Self-Attribution Pada Perilaku Keuangan Terhadap Keputusan Investasi (Studi Empiris “Penjualan Reksadana” Pada Nasabah BCA Wilayah Jakarta Selatan) Arien; Syamsul Bahri; Endang Etty Merawati
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 9 No. 3 (2025): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ch11jt84

Abstract

Arien, 5122221008, Pengaruh Mental Accounting Dan Self-Attribution Pada Perilaku Keuangan Terhadap Keputusan Investasi (Studi Empiris “Penjualan Reksadana” Pada Nasabah BCA Wilayah Jakarta Selatan), Tesis, Jakarta : Universitas Pancasila, Februari 2025. Tujuan penelitian ini adalah untuk mengetahui pengaruh Mental Accounting terhadap Perilaku Keuangan, pengaruh Self Attribution terhadap Perilaku Keuangan, pengaruh Mental Accounting terhadap Keputusan Investasi, pengaruh Self Attribution terhadap Keputusan Investasi dan pengaruh Perilaku Keuangan terhadap Keputusan Investasi pada nasabah PT BCA. Teknik pengambilan sampel menggunakan purposive sampling yang berjumlah 100 responden. Pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis Uji Regresi Linear berganda dan uji hipotesis parsial yang diolah dengan SPSS versi 25. Hasil penelitian menjunjukkan bahwa mental accounting berpengaruh signifikan terhadap perilaku keuangan. Self attribution tidak berpengaruh signifikan terhadap perilaku keuangan. Mental accounting berpengaruh signifikan terhadap Keputusan investasi. Self attribution tidak berpengaruh signifikan terhadap Keputusan investasi. perilaku keuangan berpengaruh signifikan terhadap Keputusan investasi. Kata Kunci : Mental Accounting, Self Attribution, Perilaku Keuangan, Keputusan Investasi
Pengaruh Overconfidence dan Regret Aversion Bias dalam Pengambilan Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Intervening Cahyo Akbar, Ilham; Syamsul Bahri; Endang Etty Merawati
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 9 No. 3 (2025): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/xqx6ty97

Abstract

Penelitian ini menganalisis pengaruh Overconfidence dan Regret Aversion terhadap Pengambilan Keputusan Investasi, dengan Literasi Keuangan sebagai variabel intervening pada karyawan di PT Bank Danamon Tbk. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui kuesioner dengan teknik purposive sampling, dan dianalisis menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Overconfidence berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Investasi, mengindikasikan bahwa investor dengan tingkat kepercayaan diri tinggi cenderung lebih aktif dalam berinvestasi. Regret Aversion juga berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Investasi, menunjukkan bahwa investor yang takut menyesal lebih berhati-hati dalam pengambilan keputusan. Regret Aversion memiliki pengaruh negatif terhadap Literasi Keuangan, sedangkan Overconfidence tidak berpengaruh signifikan terhadap Literasi Keuangan. Literasi Keuangan memiliki pengaruh positif terhadap Pengambilan Keputusan Investasi, menunjukkan bahwa investor dengan pemahaman keuangan yang baik cenderung lebih rasional.Penelitian ini memberikan implikasi bagi investor dan institusi keuangan dalam meningkatkan literasi keuangan guna mengurangi dampak bias psikologis terhadap keputusan investasi.
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.
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.
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