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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 Pendas : Jurnah Ilmiah Pendidikan Dasar 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) 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 Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) 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 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 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 Chemistry 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 Profitability, Leverage, Sales Growth, Independent Commissioners, and Institutional Ownership on Tax Avoidance: Pengaruh Profitabilitas, Leverage, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance Agustiana, Sabila Dwi; Kusumawati, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.192

Abstract

The still high cases of tax avoidance in Indonesia, prompting the need to identify the factors that affect tax avoidance. This study aims to determine and analyze the effect of profitability, leverage, sales growth, independent commissioners, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research was designed using quantitative methods. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained as many as 49 companies for each year. The total sample used is 245 and the data outlier is 41 so that the total sample is 204 during the 5-year observation period. The collected sample data was then tested for hypotheses using the method of multiple linear regression analysis, and statistical test analysis. The test results show that the profitability variable has a significant effect on tax avoidance. While the variables of leverage, sales growth, independent commissioners, and institutional ownership have no significant effect on tax avoidance.
The influence of leverage, company size, audit committee, free cash flow, and managerial ownership on earnings management Wulandari, Riska Tri; Kusumawati, Eny
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.535

Abstract

This research analyzes the influence of leverage, firm size, audit committee, free cash flow, and managerial ownership on earnings management, which is the objective of this study. The sample selection method uses purposive sampling techniques on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample consists of 130 companies with a total of 390 data points. The data analysis technique used is multiple linear regression with SPSS version 25. The results of the study provide empirical evidence that firm size and managerial ownership affect earnings management, while leverage, audit committee, and free cash flow do not affect earnings management.
PENGARUH LEVERAGE, FINANCIAL DISTRESS, TAX PLANING, PROFITABILITY DAN INSTITUSIONAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Anshari, Rashif Yahya; Kusumawati, Eny
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Earnings management is a management effort to smooth profits by maximizing or minimizing profits, including smoothing profits in accordance with the intention of management's personal interests. This research aims to analyze the influence of leverage, financial distress, tax planning, profitability, and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 222 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that financial distress and profitability effects earnings management. Meanwhile, leverage, tax planning and institutional ownership do not effect on earnings management.
Pengaruh Company Growth, Komite Audit, Komisaris Independen, Cash Flow, dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Lielin Nidya Alvira; Eny Kusumawati
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.607

Abstract

Conservatism is the principle of prudence in financial reporting where companies do not immediately recognize and measure asets and profits but immediately recognize losses and debts that may occur. This study aims to analyze the effect of company growth, audit committee, independen commissioners, cash flow, dividend payout ratio on accounting conservatism in non-financial companies listed on the Indonesian stock exchange for the period 2020-2022. The sampling technique used in this study was purposive sampling. A total of 273 companies that 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 the audit committee, independen commissioners, and dividend payout ratio affect accounting conservatism. While company growth and cash flow have no effect on accounting conservatism.
Impact of Embedded Pipe Configuration in Phase Change Material on Photovoltaic Cooling Diana, Lohdy; Aziz, Abdul; Safitra, Arrad Ghani; Pratilastiarso, Joke; Kusumawati, Eny
Journal of Mechanical Engineering, Science, and Innovation Vol 5, No 2 (2025): (October)
Publisher : Mechanical Engineering Department - Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jmesi.2025.v5i2.8177

Abstract

The photovoltaic as a solar power plant is increasingly widespread as renewable energy. However, high photovoltaic surface temperatures can reduce performance in generating electricity. Based on these problems, a photovoltaic cooling system is needed. This research aims to produce effective photovoltaic cooling by planting pipes that carry cold fluid embedded in Phase Change Material. The experimental research used solar simulator, there are three variations of pipe configuration, including: parallel, serpentine, and circular. The photovoltaic used in this research has a specification of 50WP. This study examines the effect of various cooling pipe configurations on thermal performance, output power, and the reduction of photovoltaic temperature. The results show the serpentine pipe configuration exhibits the highest thermal efficiency initially but declines drastically over time, while the circular pipe design demonstrates the best long-term stability and efficiency. Specifically, the circular pipe variation effectively reduces the photovoltaic surface temperature, maintaining the lowest temperature of around 42°C at the 80th minute, compared to higher peak temperatures in the unmodified variation 67°C, serpentine 50°C, and parallel 45°C. Overall, the circular pipe design is identified as the most effective cooling method for maintaining low surface temperatures and ensuring stable performance in photovoltaic panels.
Pengaruh Konseling Kelompok Dengan Teknik Self Control Untuk Mengurangi Perilaku Menyontek Siswa Saat Ujian Di SMP Negeri 5 Karanganyar Kusumawati, Eny
G-Couns: Jurnal Bimbingan dan Konseling Vol. 8 No. 3 (2024): Agustus 2024. G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/gcouns.v8i3.5745

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh layanan konseling kelompok teknik self control untuk mengurangi perilaku siswa saat ujian. Metode penelitian ini merupakan jenis eksperimen dan menggunakan one group pre-test post-test design dengan populasi penelitian yaitu siswa siswa kelas VIII F SMP Negeri 5 Karanganyar. dan penarikan sampel dilakukan dengan purposive sampling yang berjumlah 6 siswa. Teknik pengumpulan data dengan melakukan wawancara, angket (kuisioner), dan observasi. Analisis data yang dilakukan menggunakan Analisis Paired Sampel t-Test. Hasil dari penelitian ini adalah pelaksanaaan layanan konseling kelompok teknik self control dapat mengurangi perilaku menyontek siswa saat ujian. Hal ini dibuktikan berdasarkan analisis uji t (paired sample t-test) diperoleh bahwa thitung lebih besar dari ttabel yaitu 14.029 > 2.0150 dan Sig. (2- tailed) = 0,000 < 0,05. Hasil tersebut disimpulkan bahwa hipotesis Ho ditolak dan Ha diterima, pernyataan tersebut dapat dikatakan bahwa ada pengaruh layanan konseling kelompok teknik self control untuk mengurangi perilaku menyontek siswa kelas VIII F SMP Negeri 5 Karanganyar. Kata kunci : konseling kelompok, teknik self control, perilaku menyontek
Effect of Profitability, Sales Growth, Leverage, Cash Flow Ratio, and Managerial Ownership On Financial Distress Arafah, Febriana; Kusumawati, Eny
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2619

Abstract

Financial distress is a condition where the company cannot or has difficulty fulfilling its obligations to creditors. This study aims to analyze the effect of profitability, sales growth, leverage, cash flow ratio and managerial ownership on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this study was purposive sampling. A total of 411 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that profitability, leverage, and cash flow ratios affect financial distress. Meanwhile, sales growth and managerial ownership have no effect on financial distress.
Effect of Company Size, Leverage, profitability, scope of company operations, and Iso 14001 certification on the quality of environmental disclosure Yuliana, Vita Aprilia; Kusumawati, Eny
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2641

Abstract

Quality of environmental disclosure is the disclosure made by a company regarding its obligations to the environment. This research aims to analyze the influence of company size, leverage, profitability, company operational coverage, and ISO 14001 certification on the quality of environmental disclosure in non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 163 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis. The research results provide empirical evidence that company size and profitability have effect the quality of environmental disclosure. Meanwhile, leverage, company operational coverage, and ISO 14001 certification have no effect on the quality of environmental disclosure.
Tinjauan Pengaruh Literasi Keuangan, Pendapatan, Risiko Investasi, Sikap Investasi, dan Pengetahuan Investasi terhadap Minat Berinvestasi Anisa Olinda Hanum; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6793

Abstract

This study aims to analyze the effect of financial literacy, income, investment risk, investment attitude, and investment knowledge on investment interest of students of Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). The research method used is a quantitative approach with data processing using SPSS. Primary data was obtained through a closed-ended questionnaire with five-point Likert scale, which was distributed to active students of FEB UMS who had completed at least two semesters. The sample was selected through purposive sampling. Data analysis includes validity, reliability, classical assumptions, multiple linear regression, F-test, coefficient of determination (R²) and t-test. The results showed that income, investment risk, investment attitude, and investment knowledge have a significant effect on investment interest, while financial literacy has no effect on investment interest. Income, investment risk, investment attitude, and investment knowledge that are positively perceived by students can increase their investment interest. This study provides an empirical contribution on the factors that influence investment interest, so it can be a reference in the development of financial literacy and strategies to increase investment interest among students.
Environmental Cost, Perencanaan Pajak, Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Muhammad Farhan Fadhlurrohman; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.7175

Abstract

This study aims to analyze the effect of environmental costs, tax planning, company size, leverage, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is a key indicator in assessing the performance and prospects of a company, so understanding the factors that influence it is important for management, investors, and other stakeholders. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 84 analysis units selected using purposive sampling method based on certain criteria. The results showed that leverage and managerial ownership have a significant effect on firm value, environmental costs, tax planning, and firm size have no effect on firm value. This finding indicates that the lower the leverage level, which means the lower the financial risk, the higher the firm value. The smaller the proportion of managerial ownership, which means reducing agency conflicts between shareholders and management so that the company value is higher. The results of this study are expected to be a reference for companies in managing financial structures and corporate ownership strategies to increase firm value.
Co-Authors Abdul Aziz Achyani, Marleny Nur Adinda Ayu Lestari, Adinda Ayu Affiyani Pramono Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis 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 Dina Fitriana Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Dwanita Widodo, Zandra Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erlando Nanda Bagus Paskal Erma Setiawati Fajar Agus P Febrianto, Rokhmat Febriyanti, Amanda Hanifah Irma Nur Aini Hepy Adityarini Hermawan Rizky Wibowo 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 Luncana Faridhah Sasmito Muhammad Ashfal Fu'adi 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 Nor Riza Maftiyana Norbertus Citra Irawan Novita Sari , Deviana Nurisma, Radina Anggun Nuruddin Priya Budi Santosa Oktavia Annisa Cahyaningtias Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Putri, Eskasari 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 Sekar Wulan Prawesti Setyonugroho, Imam Setyowati, Wiwid Shinta Permata Sari Shofia Ananta 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