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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Journal of Applied Business and Technology Eduvest - Journal of Universal Studies JAATB
Etty Murwaningsari
Universitas Trisakti, Indonesia
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Pengaruh Environmental Leadership dan Environmental Capability Terhadap Firm Performance Dimoderasi dengan Size Muhammad Rafi; Etty Murwaningsari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1130

Abstract

The purpose of the research is to examine the effect of environmental leadership and environmental capabilities on firm performance with moderating variable using the firm size. The financial reports and sustainability reports of companies listed on the IDX in 2020 and 2021 are data utilized in this research. The population used is companies listed on the Indonesia Stock Exchange (IDX) except the financial sector that publishes financial reports and reports from 2020 and 2021. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 713 companies listed during the research. After removing outlier information, the study's overall sample size is 120 samples that fit the criteria. This study employed the purposive sampling method and the OLS analytic model. In real terms, this research found that environmental leadership has a large and negative impact on firm performance, while environmental capability has a significant and beneficial impact on firm performance. Moderating variable in this research show firm size weakens environmental leadership on firm performance but strengthens environmental capability on firm performance. The control variables in this research show environmental organizational culture, green supply chain management, and green organizational culture have no significant effect on the success of the firm performance.
The Influence of Earning Opacity and Tax Planning on Accrual Quality with Debt Cost As A Moderating Variable in Energy Sector Companies (Idxenergy) Listed on The Indonesia Stock Exchange From 2019-2022 Tutik Siswanti; Etty Murwaningsari
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.51001

Abstract

This study aims to measure the effect of earning opacity and tax planning on accrual quality with debt cost as a moderation variable in Energy Sector Companies (IDXENERGY) listed on the Indonesia Stock Exchange. The sample of this study is based on 184 annual observations of companies listed on IDX in Indonesia during the period 2019-2022. This study uses a panel regression model to test the hypothesis. The results show that earning opacity with proxi earning aggressiveness significantly affects the quality of accrual. Meanwhile, tax planning has no effect on the quality of accruals. Meanwhile, debt costs are not able to moderate the influence of earning opacity and tax planning on accrual quality. This study makes a significant contribution to the accounting literature on how earning opacity is a factor that can have an impact on the quality of accruals which can ultimately lead to the low quality of information produced by the company.
Is The Corporate Governance Important for Firm Value? Afera Wijayanti; Etty Murwaningsari; Anthony Ferdinand
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.179

Abstract

This objective of this study is to examine the influence of Corporate Governance and Earning Management on the Firm Value with the moderating is Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, and this study employs a quantitative methodology with the goal of analyzing. Data analysis uses Moderated Regression Analysis or MRA with Eviews 13.0 software to test the moderating effect of Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, this study employs the quantitative methodology with the goal of analyzing The study's findings show that Earning Management (? = 0.414, p < 0.01) and Corporate Governance (? = 0.241, p < 0.01) significantly increase Firm Value. Sales Growth functions as a pure moderator, according to moderation analysis, while the link between Corporate Governance and Firm Value is more strongly moderated by the CG×SG interaction (? = 0.320, p < 0.05), and the association between Earning Management and Firm Value is moderated by the EM×SG interaction (? = -0.485, p < 0.01). Sales growth is a pure moderator that enhances the beneficial impact of corporate governance while diminishing the impact of the earnings management on firm value, according to this result.
Information Asymmetry Moderates the Impact of Green Intellectual Capital and Real Earnings Management on Future Stock Returns Etty Murwaningsari; Sistya Rachmawati; Mazzlida Mat Deli
Journal of Applied Business and Technology Vol. 6 No. 2 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i2.200

Abstract

The aim of this study is to (1) analyze the impact of green intellectual capital and real earnings management on future stock returns. (2) The role of information asymmetry as a moderating variable for the impact of green intellectual capital and real profit management on future stock returns. This research method uses secondary data from companies in the non-cyclical consumer sector listed on the Indonesian Stock Exchange (BEI). The research sample was selected in the period 2021-2022 based on purposive sampling criteria–, resulting in 158 observations. The data analysis was performed using the moderated regression analysis (MRA) approach to test the relationship between the variables in this study. The results of this investigation show that: (1) Green intellectual capital and real earnings management have a positive impact on future stock returns. (2) Information asymmetry does not weaken the relationship between green intellectual capital and future stock returns, so that it is classified as a moderating predictor. On the other hand, information asymmetry is shown to attenuate the impact of real earnings management on future stock returns, indicating that this variable acts as a full moderator. (3) The control variable leverage has no effect on future stock returns, while firm size has a negative effect on future stock returns.
Pengaruh Green Accounting, Capital Adequacy Ratio Dan Cash Flow Risk Management Practices Terhadap Financial Sustainability Nandia Ifani Candrasari; Etty Murwaningsari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.329

Abstract

Purpose – This research aims to examine the relationship between financialsustainability and green accounting, capital adequacy ratio, and to see howcash flow risk management practices in companies, especially banks, willinfluence banking financial sustainability.Design/methodology/approach – This method used in this study usesquantitatives methods by sampling using purposive sampling techniqueswith the result of 40 banks listed on the Indonesia Stock Exchange (BEI) thatpresents and publishes annual reports and sustainability reports for theperiod 2020 to 2022. The data used is secondary data, namely data obtaineddirectly in the form of financial statement and sustainability report fromwww.idx.com sites and their respective company websites which are used asresearch samples. Data analysis techniques are carried out using statisticalanalysis, namely: classical assumption tests (normality, multicollinearity,heterokedasticity, and autocorrelation), multiple linear analysis, andhypothesis tests, as well as coefficients of determination with SPSS 25.0 forwindow.Findings – Based on the results of the study, it was found that FinancialSustainability is positively influenced by green accounting, cash flow riskmanagement practices on operating activities, and cash flow riskmanagement practices on financing activities. Meanwhile, capital adequacyratio and cash flow risk management practices on investing activities do nothave a positive influence on financial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainabiluty, then the company is advised to pay attention to thefactors that affect its financial sustainability.
Pengaruh Kecukupan Modal, Efisiensi Operasional Dan Diversifikasi Pendapatan Terhadap Financial Sustainability Viona Septiani; Etty Murwaningsari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.331

Abstract

Purpose – this study aims to gather empirical information on the factorsthat impact Financial Sustainability. The study emphasizes financialsustainability as the dependent variable, with capital adequacy ratio,operational efficiency, and revenue diversification as the independentvariables. This research focuses on analyzing conventional and shariageneral banking sub-sector companies that are publicly traded on theIndonesia Stock Exchange between 2020 and 2022.Design/methodology/approach – The sample method employs thepurposive sampling strategy. This study employs multiple regressionanalysis with the SPSS 22 application as a data analysis framework. Theresearch criteria covered a total of 40 commercial banks, comprising bothconventional and Islamic banks, based on the processed data. The researchdata is derived from secondary sources.Findings – Based on results of this study, it was found that the capitaladequacy and revenue diversification positively impact financialsustainability, however operational efficiency has a negative impact onfinancial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainability, then the company is advised to pay attention to thefactors that affect its financial sustainability.
Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Mario Zulfa Nasution; Etty Murwaningsari; Sekar Mayangsari; Mazzlida Mat Deli
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4825

Abstract

Fraud remains a critical challenge in public sector governance, requiring effective preventive strategies. This study examines the effects of organizational commitment and fraud awareness on fraud prevention, as well as the moderating role of forensic accounting skills in strengthening these relationships among the Government Internal Supervisory Apparatus (APIP). Using a quantitative approach, primary data were collected through questionnaires and interviews from 450 APIP officers across 32 Indonesian ministries and state institutions selected via purposive sampling. The data were analyzed using SPSS. The results indicate that fraud awareness has a significant positive effect on fraud prevention, while organizational commitment does not. Forensic accounting skills do not moderate the relationships between organizational commitment or fraud awareness and fraud prevention, but they have a significant direct effect. Additionally, internal control systems and risk management positively contribute to fraud prevention. These findings suggest that public sector fraud prevention should focus on strengthening fraud awareness through continuous education and an integrity-based culture, while integrating prevention efforts with internal control and risk management systems. Moreover, forensic accounting skills should be positioned as proactive components of fraud prevention frameworks, not merely investigative tools.
Co-Authors Afera Wijayanti Anthony Ferdinand Mario Zulfa Nasution Mazzlida Mat Deli Mazzlida Mat Deli Muhammad Rafi Nandia Ifani Candrasari Sekar Mayangsari Sistya Rachmawati Tutik Siswanti Viona Septiani