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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) Journal Economic Excellence Ibnu Sina Jurnal Multidisiplin Indonesia 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 Veterinary Other

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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.
Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19 Cindy Anindya Damayanti; Merawati, Endang Etty; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.5528

Abstract

The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sectorthat are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.
Pengaruh business strategy, political connections, dan corporate governance terhadap tax aggressiveness Putri Nurul Ulfa; Nurmala Ahmar; Endang Etty Merawati
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Agresivitas pajak merupakan praktik yang masih sering dilakukan perusahaan sebagai wajib pajak untuk mengurangi kewajiban pajaknya. Terdapat beberapa kasus perusahaan yang diduga melakukan penghindaran pajak. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Busniness Strategy, Political Connections dan Corporate Governance terhadap Tax Aggressiveness dengan menambahkan Profitabilitas, Leverage, Firm Size dan Pandemi Covid-19 sebagai variabel kontrol. Penelitian ini menganalisis 42 perusahaan yang terdaftar dalam Corporate Governance Perception Index (CGPI) periode 2018-2021, dipilih melalui metode purposive sampling sehingga menghasilkan 90 observasi. Penelitian ini menggunakan metode kuantitatif dengan model regresi data panel tanpa moderasi. Hasil penelitian menunjukan bahwa Business Strategy Prospektor, Business Strategy Defender, Political Connections dan Corporate Governance berpengaruh terhadap Tax Aggressiveness.
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP HARGA SAHAM DI MASA PANDEMI COVID 19 PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Yolanda, Vendola; 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.
What Really Drives Firm Value? A Systematic Literature Review of Firm Size, Corporate Governance, and Capital Structure Zebua, Wistiani; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5673

Abstract

In a competitive and dynamic business world, company value is one of the main indicators that reflects the success of management in managing company resources and strategies. The purpose on this literature review study is determine and analyze the simultaneous and partial effects of company size, capital structure, and corporate governance on company value. This scientific article was written using qualitative methods and library research. The results of this study indicate that company size does not affect company value, while capital structure and corporate governance do affect company value. A large company size will be a positive signal for investors if it is balanced with stable and measurable performance. Capital structure can be healthy with a proportional debt composition signals management's confidence in the company's ability to manage risk and generate profits. Similarly, the implementation of transparent, accountable, and professional corporate governance signals to investors that the company is well-managed and trustworthy.
Implementasi Digital Perakun(An) Berbasis Android, E-Pajak Dan Manajemen Risiko Bagi UMKM ”Cv Sumber Rizki Tiga Dara” Dan UMKM Lainnya Di Kecamatan Sawangan Baru, Kota Depok Merawati, Endang Etty; Djaddang, Syahril; Susilawati, Susilawati; Ikhsan, Mohammad; Kantika, Kantika; Nurul, Nurul; Hanna, Hanna
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2025): September - Desember
Publisher : Universitas Pancasila

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

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengatasi tantangan literasi digital yang dihadapi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Sawangan, Depok, khususnya dalam hal pembukuan digital, kepatuhan e-pajak, strategi pemasaran digital, dan pengelolaan risiko usaha. Program ini berfokus pada peningkatan kompetensi manajerial dan digital UMKM melalui empat sesi pelatihan utama: akuntansi digital berbasis Android, pemanfaatan platform e-pajak, pemasaran digital, dan manajemen risiko. Kegiatan dilaksanakan secara tatap muka dengan melibatkan 30 peserta UMKM melalui metode pelatihan, praktik langsung, dan pendampingan singkat. Hasil evaluasi menunjukkan adanya peningkatan pemahaman yang signifikan pada seluruh topik pelatihan. Peningkatan pemahaman peserta berada pada level 3–4 dari skala 4 untuk semua materi, dan rata-rata penilaian keseluruhan kegiatan mencapai rentang 85–100. Temuan ini mengindikasikan bahwa program ini efektif dalam memperkuat kapabilitas digital dan kesiapan manajerial UMKM. Kegiatan ini direkomendasikan untuk direplikasi dan diintegrasikan dengan program pendampingan lanjutan guna mendukung keberlanjutan UMKM di wilayah lain.
Role Of Independent Commissioner In Moderating The Impact Of Banking Corporation Size Toward Audit Delay Endang Etty Merawati; Syahril Djadang
Jurnal Riset Bisnis Vol. 7 No. 1 (2023): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

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
The Effect of Enterprise Risk Management and Financial Ratios on The Potential for Financial Distress and its Impact on The Firm Value of Pharmaceutical Companies Listed on The Indonesia Stock Exchange Busyron Chudlori; Endang Etty Merawati; Nana Nawasiah
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.51491

Abstract

This study aims to analyze the effect of Enterprise Risk Management and financial ratios, including liquidity, leverage, and profitability, on the potential for financial distress and its impact on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach, involving data collection and statistical analysis to investigate phenomena and test the relationships between variables in a structured manner, focusing on Enterprise Risk Management, financial ratios, financial health, and firm value. The population of this study consists of 12 (twelve) pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2016–2023. The sample was selected using purposive sampling, comprising 10 (ten) pharmaceutical companies that consistently published their annual and financial reports during the period 2016–2023. Data were collected through documentation and non-participatory observation methods. The secondary data used in this study were obtained from published audited financial and annual reports. The statistical analysis was conducted using the Structural Equation Modeling (SEM) method with Smart Partial Least Squares (PLS), operated through Smart PLS software version 4.1.0.9. The results indicate that Enterprise Risk Management, leverage, and financial distress have a positive and significant effect on firm value. On the other hand, liquidity has a negative and significant effect, while profitability shows a negative but insignificant effect on firm value. Additional findings related to financial distress show that liquidity and profitability have a positive and significant effect on financial distress as proxied by the Z-Score, where a higher Z-Score indicates a lower potential for financial distress.
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Dividen pada Perusahaan Publik Sektor Perbankan Banu Adjie Nugroho; Bambang Purwoko; Edy Supriyadi; Endang Etty Merawati; Derriawan Derriawan; Agus S. Irfani
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qqw4vb98

Abstract

This study aims to analyze dividend policy in the banking sector by examining the role of profitability, leverage, and company growth in determining dividend distribution decisions. The research employed a qualitative approach using a case study design to explore the meaning, considerations, and strategic processes underlying dividend policy in Indonesian banking companies. Data were collected through semi-structured interviews, observations, documentation, and triangulation involving banking managers, investors, financial analysts, and academics. The findings reveal that dividend policy is not merely a profit distribution mechanism but also a strategic instrument to maintain investor confidence, corporate reputation, and financial stability. Profitability, represented by Return on Assets (ROA), was perceived as the main indicator of a company’s ability to distribute dividends. Meanwhile, leverage, measured through Debt to Equity Ratio (DER), encouraged firms to adopt more cautious dividend policies to maintain financial resilience. Company growth also influenced dividend decisions, as expanding banks tended to retain earnings to support business development and digital transformation. This study contributes theoretically by providing a qualitative perspective on dividend policy and practically by offering insights for banking management, investors, and policymakers in understanding dividend decision-making dynamics in the banking industry.
The Effects of Operational Efficiency, Liquidity, and Capital Structure on Firm Value: The Moderating Role of Firm Size (Evidence from Textile Industry Companies Listed on the Indonesia Stock Exchange 2020-2024) Wistiani Zebua; Endang Etty Merawati; Widarto Rachbini
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1204

Abstract

The textile industry is one of Indonesia’s mainstay sectors, as stated in the National Industrial Development Master Plan (RIPIN) 2015–2035 (Satya, t.t.). This study aims to analyze and investigate the effects of operational efficiency, liquidity, and capital structure on firm value, with firm size as a moderating variable. The population of this study consisted of textile companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique based on four criteria, resulting in 16 companies with 80 observations. This study employed multiple linear regression analysis using Moderated Regression Analysis (MRA) and balanced panel data regression. The results showed that capital structure had a significant effect on firm value, while operational efficiency and liquidity did not have a significant effect on firm value. Furthermore, firm size was able to moderate the effects of liquidity and capital structure on firm value but was unable to moderate the effect of operational efficiency on firm value.
Co-Authors Agus S. Irfani Andhika Jefri Ari Kristanto Ari Arien Bambang Purwoko Banu Adjie Nugroho Bramanto Edy Prasetya 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 Sailendra Sailendra Sari, Lola Fitria Setiyadi Putra, Aditiya Ghanang Shinta Budi Astuti Syahril Djadang Syamsul Bahri Syamsul Bahri Tri Widyastuti Vendola Yolanda Widarto Rachbini Wistiani Zebua Yolanda, Vendola Yuki Dwi Darma Zebua, Wistiani Zulkifli Zulkifli