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All Journal Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis FINANCIAL : JURNAL AKUNTANSI The Indonesian Journal of Accounting Research Jurnal Ecogen Open Community Service Journal PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Yenny Wati
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA Yenny Wati; Mimelientesa Irman; Fadrul Fadrul
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.448

Abstract

Indonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investasi
Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management Yenny Wati; Teddy Chandra
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.603

Abstract

This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on the Indonesia Stock Exchange for the period 2013-2018. This study's data were analyzed using partial least squares and the WarpPLS 5.0 program. The outcomes showed that auditor independence and management motivation (financial target and rationalization) have a positive impact on financial statement fraud and earning management. Earnings management can help to mediate the effect of auditor independence and management motivation (financial target and rationalization) with partial mediation. Our research provides new empirical evidence in providing information about factors that are factors in financial statement fraud that are beneficial for companies and stakeholders as well as assessing activities carried out by organizations or companies. Company management can prevent and detect fraud or manipulation of financial statements early, find out the factors that allow fraud to occur, and control areas that may give rise to fraud. This research can be a reference in making various policies regarding the practice of financial statement fraud in an entity.
Pemanfaatan Limbah Industri dan Pertanian sebagai Pakan Suplemen Ternak Sapi Bali untuk Meningkatkan Pendapatan Peternak Syarifuddin; Sri Firmiaty; Faidah Azuz; Yenny Wati; Widaryanti
Open Community Service Journal Vol. 2 No. 1 (2023): Open Community Service Journal
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.641 KB) | DOI: 10.33292/ocsj.v2i1.27

Abstract

Sapi Bali (Bos indicus) merupakan ternak ruminansia salah satu plasma nutfah asli Indonesia, yang banyak dipelihara di seluruh wilayah Indonesia termasuk di pedesaan Sulawesi Selatan. Pakan basal ternak ruminansia adalah hijauan, namun terbatas ketersediaanya sepanjang tahun, terutama di musim kemarau. Kebutuhkan pakan sapi dapat juga diberikan dari limbah industri dan pertanian yang diperoleh dari lingkungan sekitar. Limbah industri berupa molasses, ampas tahu, dedak, bungkil kelapa dilengkapi garam dan mineral mix dapat diolah menjadi pakan suplemen. Molasses, ampas tahu, dedak, bungkil kelapa, garam dan mineral mix (komposis tertentu) dihomogenkan dan disatukan dengan sumber serat (perbandingan 40%:60%) selanjutnya difermentasi selama 21 hari. Pelatihan pembuatan pakan suplemen telah dilakukan kepada kelompok tani ternak Coppo Bulu di Desa Bulo, Kecamatan Pancarijang, Kabupaten Sidenreng Rappang, Sulawesi Selatan. Dengan demikian pakan akan tersedia sepanjang tahun, limbah tidak mencemari lingkungan dan PBB Bali jantan dengan pakan ini berdasarkan hasil penelitian yang telah dilakukan adalah 0.8-1.5 kg/ekor/hari sehingga berefek positif terhadap peningkatan pendapatkan peternak. Setelah mengikuti pelatihan ini petani ternak memahami dan mampu membuat sendiri pakan tambahan, menggunakan limbah pertanian dan limbah industri.
Pengaruh Financial Literacy Terhadap Bank’s Performance di Indonesia Fry Melda Saragih; Debi Eka Putri; Yenny Wati; Nelly Ervina
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14706

Abstract

This study explores the effect of financial literacy on bank's performance in Indonesia using the measurement dimensions of financial attitude, financial knowledge and financial capability. This quantitative research adopted a cross-sectional research design to collect data from 257 respondents using Google Form. The collected data were analysed using partial least squares structural equation modelling (PLS-SEM). As a result, financial attitude and financial capability showed a significant positive influence on financial literacy and bank's performance. In addition, financial literacy also shows a significant positive influence on bank's performance. Meanwhile, financial knowledge has no significant influence on financial literacy and bank's performance. This study proved the mediating effect of financial literacy on the correlation between financial attitude and financial capability. However, financial literacy has no mediating effect on financial knowledge. The results of this study serve to inform customers, managers and policy makers in Indonesian banks to design effective strategies on how important financial literacy is in today's volatile market. Ultimately, providing financial literacy knowledge to customers can have a good impact on bank performance, in addition to making customers more financially literate and able to make good financial decisions.
Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia Yenny Wati; Fry Melda Saragih; Yusrizal Yusrizal; Yerisma Welly; Debi Eka Putri
Jurnal Ecogen Vol 6, No 2 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i2.14707

Abstract

Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing
FAKTOR INTERNAL YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN LQ45 Mimelientesa Irman; Kitty Kitty; Yenny Wati; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i1.2868

Abstract

This research aims to determine the effect of Firm Size of company, Profitability of company, Tax Facilities, and Independent Commisioner on Tax Management of the company in LQ45 companies listed in the IDX for the period 2015-2019 . The study used secondary data. The sample technique in this study used purposive sampling. The number of samples obtained as many as 22 companies. This research analysis method uses descriptive analysis as well as several types of evaluations using the help of SmartPLS software. From this study came the conclusion that Firm Size of company and Profitability of company does not have a significant influence on Tax Management . While the Tax Facilities and Independent Commisioner have a significant influence on Tax Management. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Fasilitas Perpajakan dan Komisaris Independen terhadap Manajemen Pajak pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 22 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa Ukuran Perusahaan tidak memiliki pengaruh signifikan terhadap Manajemen Pajak. Sedangkan Fasilitas Perpajakan dan Komisaris Independen memiliki pengaruh yang signifikan terhadap Manajemen Pajak.
ANALYSIS OF THE INFLUENCE EVENTS ON THE INCREASE AND DECREASE OF WORLD OIL PRICES ON ABNORMAL RETURN AND TRADING VOLUME ACTIVITY IN MINING SECTOR COMPANIES THAT REGISTERED IN INDONESIA STOCK EXCHANGE Stevany Stevany; Yenny Wati; Teddy Chandra; Evelyn Wijaya
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2825

Abstract

This research aims to analyze the increase and decrease of oil world prices to abnormal returns and trading volume activity on mining sector companies that are registered on the Indonesia Stock Exchange. Samples used were 56 companies using the purposive sampling method. This research took abnormal return and trading volume activity to be examined. An event study was used as the research model. This study also used paired sample t-test. The results showed that the United States released oil reserves, sanctions on oil exports in Russia, Russia's import ban, the decreased supply of oil from Russia to abnormal returns both before and after the event in mining companies that registered on the Indonesia Stock Exchange. However, there is no significant difference before and after abnormal returns in all events. There is also no significant difference before and after trading volume activity at the beginning of the United States releasing oil reserves, sanctions on oil exports in Russia, Russia's import ban, and the decrease supply of oil from Russia to mining companies that registered in the Indonesia Stock Exchange. Russia's import ban event, there was significant trading volume activity in mining companies that registered on Indonesia Stock Exchange. Investors should be careful in receiving information that will affect their investment decisions.
PENGARUH PERTUMBUHAN PENDAPATAN, TOTAL ASSETS TURNOVER, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry Patuan Panjaitan; Yenny Wati; Rosa Linda
Procuratio : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v11i2.3265

Abstract

This research aims to analyze the effect of Revenue Growth, Total Asset Turnover, and Working Capital Turnover on Return on Equity. The population in this research are all energy companies listed on the Indonesia Stock Exchange. While a sample of 50 companies using purposive sampling method. Secondary data obtained at the Indonesian Stock Exchange. The independent variables used are Revenue Growth, Total Asset Turnover, and Working Capital Turnover. While the moderating variable is Return on Equity. The data analysis technique used is Multiple Linear Regression Analysis with the SPSS version 25 program. The results of this study indicate that the variable Revenue Growth and Total Assets Turnover are positively significant to Return on Equity, while Working Capital Turnover is not significant to Return on Equity. Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover terhadap Return on Equity. Populasi dalam penelitian ini adalah seluruh perusahaan energi yang terdaftar di Bursa Efek Indonesia. Sedangkan sampel sebanyak 50 perusahaan dengan menggunakan metode purposive sampling. Data sekunder diperoleh di Bursa Efek Indonesia. Variabel independen yang digunakan adalah Pertumbuhan Pendapatan, Total Aset Turnover, dan Working Capital Turnover. Sedangkan variabel moderatingnya adalah Return on Equity. Teknik analisis data yang digunakan adalah Analisis Regresi Linier berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Pertumbuhan Pendapatan dan Total Aset Turnover signifikan positif terhadap Return on Equity, sedangkan Working Capital Turnover tidak signifikan terhadap Return on Equity.
Co-Authors AZUZ, FAIDAH Debi Eka Putri Evelyn Wijaya Fadrul Fadrul Fry Melda Saragih Harry Patuan Panjaitan Kitty Kitty Mimelientesa Irman Nelly Ervina Restu Hayati Rosa Linda Sri Firmiaty Stevany Stevany Sudarno Suyono Syarifuddin Teddy Chandra Welly, Yerisma Widaryanti Yusrizal