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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) 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 JOEY : Journal of English Ibrahimy 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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 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
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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 Direksi, Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, dan Profitabilitas Terhadap Return Saham Lestari, Adinda Ayu; Kusumawati, Eny
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

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

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dewan direksi, dewan komisaris independen, kepemilikan institusional, komite audit, dan profitabilitas terhadap return saham.Metode: Jenis penelitian ini menggunakan jenis penelitian kuantitatif, populasi yang digunakan dalam penelitian ini adalah perusahaan non keuangan yang terdafta di Bursa Efek Indonesia (BEI). Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling sejumlah 512 data. Penelitian ini menggunakan metode analisis regresi linier bergandaOriginalitas: Penelitian ini memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kepatuhan pajak pelaku UMKM di Kota Semarang, dengan mengkombinasikan teori perilaku berencana (TPB) dalam konteks UMKM dan perpajakan.Hasil Penelitian: Penelitian: Hasil uji hipotesis memberikan bukti empiris bahwa kepemilikan institusional, komite audit, dan profitabilitas berpengaruh terhadap return sahamImplikasi: Hasil penelitian ini dapat berguna untuk menambah ilmu akuntansi serta dapat digunakan sebagai referensi memberikan informasi kepada pihak yang ingin melakukan pengembangan penelitian tentang pengaruh good corporate governance dan rasio keuangan terhadap return saham Research Objectives: This study aims to determine and analyze the effect of the board of directors, independent board of commissioners, institutional ownership, audit committee, and profitability on stock returns.Research Method: This type of research uses quantitative research, the population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX). The sampling method used in the study was taken by purposive sampling method. Based on purposive sampling, a research sample of 512 data was obtained. This study uses multiple linear regression analysis methods.Originality/Novelty: The novelty in this study is the addition of profitability variables, and this study expands the scope of observations on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. Research Results: From the results of the hypothesis test, it is empirical evidence that institutional ownership, audit committee, and profitability have an effect on stock returns.Implications: The results of this study can be useful for adding accounting knowledge and can be used as a reference to provide information to parties who want to develop research on the effect of good corporate governance and financial ratios on stock returns.
The Effect of KAP Reputation, Public Ownership, Audit Committee, Institutional Ownership, and Independent Commissioners on the Timeliness of Financial Report Submission Arnindya, Fanisa Diva; Kusumawati, Eny
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.361

Abstract

This study investigates the influence of audit firm reputation, public ownership, audit committee, institutional ownership, and independent commissioners on the timeliness of financial report submission in non-financial companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Timeliness refers to the period between the fiscal year-end (December 31) and the submission date of audited reports to the Financial Services Authority (Bapepam-LK). Using purposive sampling, 738 firms were selected and analyzed with logistic regression, which passed model fit, feasibility, and coefficient of determination tests. Results show that only audit firm reputation significantly affects timeliness, suggesting that pressure from reputable external auditors plays a critical role in ensuring compliance. In contrast, the insignificance of internal governance mechanisms such as public ownership, audit committees, institutional ownership, and independent commissioners may reflect weak oversight functions or insufficient enforcement, possibly influenced by industry norms or firm-specific characteristics not captured in this model. The use of purposive sampling poses a limitation due to potential selection bias, which may affect the generalizability of the findings. Nonetheless, the study offers valuable insights for regulators, companies, and investors on the importance of audit quality in promoting timely financial disclosures and calls for further research into contextual and mediating variables affecting reporting behavior.
Leverage, Profitability, Environmental Performance, ISO 14001 Certification, and Public Ownership of Environmental Disclosure Wati, Afifah Rachma; Kusumawati, Eny
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.379

Abstract

This study analyzes the influence of leverage, profitability, ISO 14001 certification, environmental performance, and public ownership on environmental disclosure among non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 177 companies were selected, and the data were analyzed through multiple linear regression after passing classical assumption tests. The results show that environmental performance and public ownership significantly affect environmental disclosure, suggesting that firms with stronger environmental practices and wider public ownership are more inclined to disclose environmental information, possibly due to higher transparency demands and accountability pressures. However, leverage, profitability, and ISO 14001 certification do not significantly influence disclosure, indicating that internal financial metrics and formal certifications may not directly drive transparency in this context. This raises the need for further exploration of why these variables lack significance, potentially involving the nature of ISO implementation or varying stakeholder expectations. The study is limited by its focus on firm-level factors and does not incorporate external drivers such as regulatory requirements or industry pressures, which may also shape disclosure practices. Future research should integrate these broader contextual elements to gain a more comprehensive understanding of environmental disclosure determinants in emerging economies like Indonesia.
EVALUASI PEMBENTUKAN KARAKTER DOSEN DAN TENAGA KEPENDIDIKAN MELALUI PROGRAM RUMAH REVOLUSI MENTAL Totong Umar; Eny Kusumawati; Devita Ajeng Pandu; Alfonsus Rama Wijaya; Hanifah Irma Nur Aini; Fajar Agus P
Jurnal Ilmiah Spirit Vol 25 No 2 (2025): JURNAL ILMIAH SPIRIT
Publisher : Universitas Tunas Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jis.v25i2.5050

Abstract

Penelitian ini bertujuan untuk mengevaluasi pembentukan karakter dosen dan tenaga kependidikan di Universitas Tunas Pembangunan Surakarta melalui Program Rumah Revolusi Mental yang diselenggarakan di Kabupaten Karanganyar pada tahun 2024. Program ini diharapkan dapat meningkatkan kualitas karakter aparatur akademik melalui penguatan nilai-nilai revolusi mental dalam lingkungan kampus. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan desain evaluatif. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi terhadap dosen serta tenaga kependidikan yang mengikuti program. Hasil penelitian menunjukkan bahwa program ini berhasil meningkatkan pemahaman tentang pentingnya pembentukan karakter dalam meningkatkan kualitas pelayanan pendidikan di universitas. Selain itu, terdapat peningkatan dalam hal integritas, profesionalisme, dan etika kerja para peserta. Kesimpulannya, program Rumah Revolusi Mental di Kabupaten Karanganyar dapat menjadi model efektif dalam membentuk karakter dosen dan tenaga kependidikan untuk mendukung tercapainya visi dan misi universitas
Pengaruh Akuntansi Konservatif, Leverage, Growth Opportunity, Firm Size, dan Persistensi Laba Terhadap Earnings Response Coefficient Febriyanti, Amanda; 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.v8i2.1289

Abstract

The Earnings Response Coefficient (ERC) reflects how strongly a company's reported earnings impact its stock price. This study investigates the influence of conservative accounting, leverage, growth opportunities, firm size, and earnings persistence on ERC among firms in the primary consumer goods sector listed on the Indonesia Stock Exchange between 2021 and 2023. Using purposive sampling, 162 companies met the criteria for analysis. Multiple linear regression was employed to examine the data. The findings reveal that conservative accounting and leverage significantly affect ERC, indicating that investors respond more to earnings information when companies apply prudent accounting practices or carry notable debt levels. In contrast, growth opportunities, firm size, and earnings persistence show no significant impact on ERC. These insights can help companies enhance financial transparency and guide investors and regulators in evaluating the market’s reaction to financial reports.
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 Achyani, Marleny Nur Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agata, Dias 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 Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Budi Santosa , Nuruddin Priya 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 Dwanita Widodo, Zandra Dwi Saputra, Dian Febri Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Fauzi Ramadhana, Novaldi Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hidayati, Diyah Nur Idris, Achmad Yusuf 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 Nisa Nurharjanti, Nashirotun Norbertus Citra Irawan Novita Sari , Deviana Nurisma, Radina Anggun Nuruddin Priya Budi Santosa 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 Ratnandari, Nindita Indah 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 Savitri, Dwi Setyonugroho, Imam Setyowati, Wiwid Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Susilaningtyas Budiana Kurniawati Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri Zandra Dwanita Widodo