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All Journal Jurnal Pendidikan Matematika dan IPA Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Management and Business Review Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sketsa Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan AKSELERASI: Jurnal Ilmiah Nasional JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Influence: International Journal of Science Review Jurnal Ilmiah Research Student Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ENDLESS : International Journal of Future Studies Journal of Ekonomics, Finance, and Management Studies Oikonomia : Journal of Management Economics and Accounting
Purwaningsih, Eny
Universitas Esa Unggul
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Pengaruh Karakteristik Komite Audit Terhadap Kinerja Perusahaan Animatul Syariati; Eny Purwaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11936

Abstract

Penelitian ini bertujuan untuk melihat bagaimana sifat-sifat komite audit mempengaruhi kinerja perusahaan di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Sifat-sifat yang diperiksa meliputi kemandirian, seberapa sering rapat diadakan, dan ukuran komite audit. Metode yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa kemandirian dan ukuran komite audit memiliki dampak besar pada kinerja perusahaan, yang diukur dengan Return on Equity (ROE), sementara frekuensi rapat tidak menunjukkan pengaruh yang signifikan. Temuan ini menekankan pentingnya memiliki komite audit yang independen dan ukuran yang tepat untuk meningkatkan kinerja perusahaan.
Pengaruh Profitabilitas, Likuiditas, Leverage, Rasio Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Purwaningsih, Eny; Safitri, Indah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17707

Abstract

This study aims to identify the factors that influence financial distress conditions, either simultaneously or partially in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a type of causal comparative research. The sample in this study is the retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the sample criteria, so there are 50 financial statements. The factors tested in this study are profitability, liquidity, leverage, cash flow ratio and firm size. The results of the study show that partially the profitability variable (NPM) has a positive effect on financial distress, the liquidity (CR) has a negative effect on financial distress, the leverage variable (DER) has no effect on financial distress, the cash flow ratio (CFR) has a negative effect on financial distress and firm size (FS) has no effect on financial distress. Simultaneously there is an effect of profitability (NPM), liquidity (CR), leverage (DER), cash flow ratio (CFR), and firm size (FS) on financial distress.
Fintech Aplikasi Jaklingko Dalam Bisnis Transportasi Umum Dan Kaitannya Dengan Inovasi Terbuka Eny Purwaningsih; Dita Wahyu Saputra; Ickhsanto Wahyudi; Barlia Annis Syahzuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.307

Abstract

The advancement of digital technology has changed the paradigm in various sectors, including the financial industry with the emergence of Financial Technology (FinTech). In Indonesia, the growth of urbanization and private vehicle ownership in Jakarta has caused serious problems in the urban transportation system. Especially related to congestion, requiring new innovations such as digital payments as a solution. This study investigates the factors that influence the adoption of FinTech services through the JakLingko application, in the context of public transportation in DKI Jakarta, involving 185 respondents. Using a quantitative approach and SEM-PLS with SmartPLS software for testing. Based on the updated UTAUT2 theory, variables such as Performance Expectancy, Effort Expectancy, Facilitation Condition, Price Value, and Knowledge are proven to have a significant influence on Fintech Adoption. While variables such as Social Influence, Hedonic Motivation, Habit, and Perceived Security do not show a significant influence. In addition, Fintech Adoption affects the Business Sustainability of public transportation. These results provide in-depth insight into the dynamics of FinTech technology adoption in the public transportation sector. The implication of these findings is the importance of the government and transportation service providers understanding these factors to improve operational efficiency and user experience in the use of digital payments in the public transportation sector, thereby supporting Business Sustainability and improving transportation services in Jakarta.
PENGARUH EKSEKUTIF WANITA, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP FINANCIAL DISTRESS Purwaningsih, Eny; Zelina, Riza
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1622

Abstract

The purpose of this study is to find out empirically about the influence of female executives, capital structure, and profit growth on financial distress either partially or simultaneously in retail sub-sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research uses causal-comparative research which is used to determine the causal relationship between two or more variables. The sample in this study is retail companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that partially there was a capital structure variable (debt to equity ratio) that had a negative effect on financial distress, profit growth variables had a negative effect on financial distress, and female executives had no effect on financial distress.Keywords: Female Executives, Capital Structure, Profit Growth, Financial Distress
Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship Indrati, Menik; Prasetyo, Wisnu Budi; Purwaningsih, Eny; Faaroek, Safiani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4832

Abstract

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering education level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Moderated Regression Analysis (MRA).. The research results show that Self- Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, education level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization. Abstrak Penelitian ini menginvestigasi pengaruh Self-Enhancement dan Conservation terhadap budaya pajak pribadi, dengan mempertimbangkan tingkat pendidikan sebagai faktor moderasi. Melibatkan karyawan di Kementerian Hukum dan HAM di Jawa Barat sebagai subjek penelitian, penelitian ini bertujuan untuk memahami bagaimana dorongan untuk meningkatkan pandangan positif terhadap diri sendiri (Self-Enhancement) dan Conservation berkontribusi pada pembentukan sikap dan perilaku terkait kewajiban pajak. Responden pada penelitian ini sebanyak 230 karyawan di Kementerian Hukum dan HAM di Jawa Barat. Analisa data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Self-Enhancement dan Conservation memiliki pengaruh positif terhadap budaya pajak pribadi. Selanjutnya, tingkat pendidikan diidentifikasi sebagai moderator yang signifikan, mampu memperkuat hubungan antara faktor-faktor tersebut dan budaya pajak pribadi. Implikasi manajerial melibatkan pengembangan strategi yang memadukan Self-Enhancement dan Conservation dalam pelatihan dan kebijakan pajak, dengan penyesuaian yang disesuaikan dengan kondisi finansial individu, untuk membangun budaya pajak yang berkelanjutan di organisasi.
INFLUENCE BOARD OF DIRECTOR CHARACTERISTICS AND LIQUIDITY ON FINANCIAL PERFORMANCE Komariah, Dewi; Purwaningsih, Eny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ejpry874

Abstract

This study was conducted with the aim of analyzing the influence of board of directors characteristics and liquidity levels on the financial performance of consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The independent variables in this study consist of board size (Board Size) measured by the total number of board members; board independence (Board Independence) calculated by comparing the number of independent board members to the total board members; board diversity (Board Diversity) calculated by calculating the proportion of female board members to the total board members; board composition (Board Composition) measured by the proportion of board members with master's degrees; and liquidity (Current Ratio) obtained by comparing current assets to current liabilities. Meanwhile, the dependent variable in this study is financial performance measured using Return on Assets (ROA), which is the ratio between net profit and total assets. The sample in this study consists of 15 consumer sector companies selected over five years of observation, resulting in 75 observational data. This study applies multiple linear regression analysis methods with the support of SPSS software, and is equipped with classical assumption tests to ensure the validity of the model used. Simultaneous test results show that all independent variables collectively have a significant influence on financial performance. Partially, board size, board composition, and liquidity were found to have a positive and significant effect on financial performance, while board independence and board diversity did not. This study contributes to strengthening empirical evidence that certain board characteristics and liquidity conditions can be strategic considerations in efforts to improve corporate financial performance, particularly in the consumer sector.
THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND LEVERAGES ON TAX AVOIDANCE Paraswati, Anggita Widia; Purwaningsih, Eny
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2066

Abstract

The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan Suminar, DD Puspa; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9469

Abstract

Sustainability reports are created to provide information about the company's activities and as a form of corporate responsibility for the environment and social. This research aims to determine the extent to which profitability, liquidity, company size, and audit committee influence the level of sustainability report disclosure. This research applies a quantitative approach that utilizes secondary data sources, selected using a purposeful sampling method, resulting in a sample of 69 food and beverage sector companies listed on the IDX during the period 2021 to 2023. This research uses multiple linear regression models followed by classical assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation tests, as well as hypothesis testing. Based on the findings of this research, it is known that profitability, liquidity and audit committee variables do not have a significant influence on sustainability reporting. Meanwhile, the firm size variable significantly influences sustainability reporting. This research is expected to increase the awareness of entities to publish more comprehensive sustainability reports.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth Terhadap Penghindaran Pajak Santoso, Ferren; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): 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.v5i12.4663

Abstract

This study investigates in depth how profitability, debt-to-asset ratio (leverage), business scale (firm size), and sales growth rate affect tax avoidance practices in companies listed in the LQ45 index during the period 2020 to 2023. Using quantitative methods and analyzing secondary data from 80 companies, the results of the study show that overall, these four factors significantly affect companies' decisions to avoid taxes. Data analysis in this study using the SPSS Statistics application. Furthermore, partial analysis of profitability and firm size has a significant negative and positive effect on tax avoidance, respectively. Meanwhile, leverage and sales growth do not have a significant effect. These findings provide a better understanding of the factors that drive LQ45 companies in Indonesia to engage in tax avoidance practices, as well as providing valuable contributions to the development of literature in this field.
Pengaruh Karakteristik Komite Audit, Profitabilitas, Pertumbuhan Penjualan, dan Tingkat Utang Terhadap Penghindaran Pajak Hanipah, Siti Nur; Purwaningsih, Eny
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.9200

Abstract

Tujuan riset ini guna meninjau secara empiris dampak karakteristik komite audit, profitabilitas, pertumbuhan penjualan, dan tingkat utang pada penghindaran pajak. Terdapat variabel independen diantaranya karakteristik komite audit memakai ukuran komite audit, independensi komite audit dan keahlian komite audit, profitabilitas memakai Return On Equity, pertumbuhan penjualan memakai perbandingan penjualan periode sekarang dikurangi penjualan periode sebelumnya dan dibagi penjualan periode sebelumnya, tingkat utang memakai Debt to Asset Ratio, serta variabel dependennya penghindaran pajak memakai Effective Tax Rate dikurangi dengan Cash Effective Tax Rate. Sampel pada riset ini yakni entitas jasa sub sektornya properti dan real estate tercatat diBEI periode 2019-2022. Terdapat laporan keuangan 15 entitas sesuai persyaratan sampel keseluruhan 60 data dengan metode purposive sampling. Metode riset memakai uji statistik deskriptif dilanjutkan uji asumsi klasik seperti normalitas, heteroskedastisitas, multikolinearitas serta autokorelasi. Pengujian hipotesis memakai uji F, uji t serta koefisien determinasi, dilanjutkan pengujian riset memakai analisa regresi berganda. Berdasar temuan pengujian secara parsial ditemukan ukuran komite audit, dan independensi komite audit memberikan dampak negatif pada penghindaran pajak, sedangkan profitabilitas memberikan dampak positif pada penghindaran pajak. Sedangkan keahlian komite audit, pertumbuhan penjualan dan tingkat utang tidak memberikan dampak pada penghindaran pajak.
Co-Authors Afrianti, Dewi Agustiningsih, Wulandari Aisah, Putri Alfina Dyah Anggita Widia Paraswati Animatul Syariati Ariesta, Priscilla Gareen Carlin, Elisya Chania Septiani Purba Dita Wahyu Saputra Dona Yohana Sari Erlina Erlina ERNAWATI, DESI Ernawati, Yenny Euis Kurniawati Fatiyah, Riska Nurul Febri Angraeni Feronika Fida Isti Qur’ani Ganda Setiawan Gebrina Riski Hakim, Muhamad Naufal Lukman Hanipah, Siti Nur Hermanto, Hermanto Ika Baskara Ika Riska Octavia Jessyca Mauren Juan Graceo Karimah Lestari Komariah, Dewi Mardiana, Anis Maulana Ajwa Siddki Melinda Mayangsari Menik Indrati Mitfah Sarifani Murti, Anissa Ulfianti Nikolas, Samuel Nindya Pangestika Pratiwi Ninik Mulyani Paraswati, Anggita Widia Prasetyo, Wisnu Budi Ruqiah Ganda Putri Panjaitan Safiani A. Faaroek Safitri, Indah Salsabila, Alika Farikha Santoso, Ferren Sartika, Mia Dwi Siddki , Maulana Ajwa Simangunsong, Febriyanti Sindy Gabriella Situngkir Suminar, DD Puspa Syahzuni, Barlia Annis Telaumbanua, Stefano Willy Kristian Wahyudi, Ickhsanto Wulan Novianti Yanti Yanti Yehezkiel Setiawan Widjanarko Zefanya Gabriella Gulo Zelina, Riza