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All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER Journal of Ekonomics, Finance, and Management Studies IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Kusumawati, Eny; Yuliantoro, Ika Putri; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

Abstract

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting.
Earnings Management on Firm Value, Audit Quality, and Managerial Ownership As Moderating Variables Suwarno, Agus Endro; Rahiliya, Fernandaningky Dewi; Kusumawati, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

Abstract

This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.
THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT Kusumawati, Eny; Wahyuningtyas, Adinda Putri; Sari, Shinta Permata
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22028

Abstract

The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to analyze the effect of growth opportunity, profitability, corporate social responsibility (CSR), company size, and leverage on the earnings response coefficient (ERC) in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 180 companies that met the criteria as the unit of analysis. The analytical method employed was multiple linear regression analysis. The study results provide empirical evidence that CSR, firm size and leverage affected the earnings response coefficient. Meanwhile, growth opportunity and profitability did not affect the earnings response coefficient.
Analisis Pengaruh Teknik Role Play dalam Layanan Bimbingan Kelompok Terhadap Peningkatan Self Esteem Siswa: Studi Eksperimen Dengan Pendekatan Kuatitatif Kusumawati, Eny
G-Couns: Jurnal Bimbingan dan Konseling Vol. 9 No. 3 (2025): Agustus 2025. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v9i3.6981

Abstract

Self-esteem adalah aspek penting dalam perkembangan psikologis siswa yang berpengaruh terhadap keberhasilan masa depan. Namun, banyak siswa mengalami self-esteem rendah yang menghambat perkembangan pribadi mereka. Penelitian ini bertujuan untuk menganalisis pengaruh layanan bimbingan kelompok teknik role play dalam meningkatkan self-esteem siswa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksperimen one group pre-test post-test. Sampel terdiri dari 10 siswa kelas VIII.3 SMP Negeri 3 Surakarta yang dipilih melalui purposive sampling berdasarkan hasil angket awal. Intervensi dilakukan dalam empat sesi selama 60 menit. Data dikumpulkan melalui wawancara, angket, dan observasi, serta dianalisis menggunakan uji Paired Sample t-Test.  Hasil menunjukkan peningkatan signifikan pada self-esteem siswa (thitung > ttabel yaitu 15.195 > 1.8331; Sig. 0,000 < 0,05), dengan rata-rata skor meningkat dari 96,8 menjadi 146. Temuan ini menunjukkan bahwa layanan bimbingan kelompok teknik role play efektif meningkatkan self-esteem siswa. Teknik ini dapat diadopsi oleh guru bimbingan konseling sebagai strategi untuk mendukung perkembangan psikologis siswa. Kata kunci : bimbingan kelompok, role play, self esteem
Pengaruh Auditor Switching, Audit Tenure, Ukuran KAP, Solvabilitas, dan Opini Audit Terhadap Audit Report Lag Putri, Widya Aprilya; Kusumawati, Eny
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1282

Abstract

Audit report lag refers to the time taken by auditors to complete a company’s annual financial report. This study explores the impact of auditor switching, audit tenure, public accounting firm (KAP) size, solvency, and audit opinion on audit report lag in primary consumer goods companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, a total of 153 observations met the criteria for analysis. The data were analyzed through multiple linear regression, with all classical assumption tests satisfied. The findings reveal that auditor switching and the size of the audit firm significantly influence the length of the audit report lag. In contrast, audit tenure, solvency, and audit opinion show no significant effect. These insights are valuable for companies, investors, and regulators in encouraging timely submission of audited financial statements, which is essential for maintaining transparency, trust, and efficient decision-making in the capital market.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Audit, Komite Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Kartika Sandra; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7818

Abstract

Financial report integrity is a condition where information in financial reporting is disclosed fairly, transparently and honestly, without any manipulation or distortion that could mislead report users. This research analyzes the influence of an independen board of commissioners, managerial ownership, audit quality, audit committee, and leverage on the integrity of financial reports in companies in the basic materials sector on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used in this research was purposive sampling. A total of 117 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis and has passed the classical assumption test. The research results provide empirical evidence that the independen board of commissioners variable and audit quality have a significant influence on the integrity of financial reports. Meanwhile, managerial ownership, audit committee and leverage have no effect on the integrity of financial reports. With the integrity of financial reports, stakeholders such as investors, creditors and regulators can make economic decisions with more confidence and based on correct information.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Kebijakan Dividen: Struktur Kepemilikan, Kebijakan Utang, Kesempatan Investasi, dan Profitabilitas Muhammad Ihsan Budi Santoso; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8657

Abstract

Dividend policy is a decision whether the profit earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earnings for future investment financing. This study aims to analyze the effect of ownership structure, debt policy, investment opportunities, and profitability on dividend policy in non-financial companies on the IDX for the 2021-2023 period. The sampling technique used in this study was purposive sampling. A total of 258 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that debt policy affects dividend policy, the looser the debt policy (high DER ratio), the percentage of dividends distributed will decrease. Profitability affects dividend policy, the higher the profitability ratio in the company, the percentage of dividends distributed will increase. Meanwhile, ownership structure and investment opportunities have no effect on dividend policy. These findings provide important empirical and practical contributions to stakeholders, especially companies and investors, regarding factors that have contributed to dividend policy in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Financial Distress: Real Interest Rate, Operating Cash Flow, Operating Capacity, Sales Growth dan Kepemilikan Institusional Anistya Dhifa Pratitasari; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8704

Abstract

Financial distress is a condition of continuous financial decline in a company caused by incorrect decision-making, management weaknesses, lack of cash flow and inability to pay obligations, which is one indicator of bankruptcy. This study analyzes the effect of real interest rate, operating cash flow, operating capacity, sales growth and institutional ownership on financial distress in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 123 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that real interest rate, operating cash flow, operating capacity, and institutional ownership have a significant effect on financial distress. Meanwhile, sales growth has no effect on financial distress. These findings provide insight for companies, investors, and regulators in understanding the factors that influence financial distress to maintain the company and be able to compete with competitors.
Co-Authors Abdul Aziz Adella Anindya Putri Mahardika Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis, Ahmad Alfonsus Rama Wijaya Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arin Dwi Wulandari Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hermawan Rizky Wibowo Hidayati, Diyah Nur Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Ningtyas, Iftitha Ismi Nisa Nurharjanti, Nashirotun Novita Sari , Deviana Nurisma, Radina Anggun Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Sari, Shofia Ananta Setyonugroho, Imam Setyowati, Wiwid Sherly Amartasari Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wening Isyfa Wafdani Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri