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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 TOFEDU: The Future of Education Journal 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 JITAA : Journal Of International Taxation, Accounting And Auditing Jurnal Ilmiah Research Student Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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 Chief Excecutive Officer Terhadap Financial Leverage Aisah, Putri; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7281

Abstract

The food and beverage manufacturing sector is growing rapidly, marked by many business innovations and new products. The decision to use debt is important to balance return and risk expectations. Corporate governance includes business financing decisions, including the role of the CEO in financial leverage. This study examines the effect of CEO characteristics on corporate leverage in food and beverage manufacturing entities listed on the Indonesia Stock Exchange for the 2020-2023 period. Using causal and purposive sampling methods, 116 data were obtained from 29 entities. The results of the study show that age, CEO experience, educational background, CEO gender, and company size simultaneously affect leverage. Partially, CEO age, CEO experience, and company size have a positive effect on leverage, while CEO education and gender do not have a significant effect. The t value and significance level indicate that experience and organizational scale are more decisive in determining strategic debt management decisions. Meanwhile, CEO education and gender, as demographic factors, do not play a major role in the company's financial leverage. Keywords: CEO Gender, CEO Education, Company Size, Financial Leverage, Job Experience
TAX KNOWLEDGE, IMPLEMENTATION OF E-FILING, AND INTEGRATION OF NIK INTO NPWP ON TAXPAYER COMPLIANCE Sartika, Mia Dwi; Purwaningsih, Eny
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.653

Abstract

This study aims to analyze the impact of tax service quality, the implementation of e-filing, and the integration of the Population Identification Number (NIK) into the Taxpayer Identification Number (NPWP) on taxpayer compliance in Indonesia. The background of this research highlights the importance of improving taxpayer compliance to boost state revenue from the tax sector, which is essential for national development funding. High-quality tax services, the convenience of e-filing for electronic tax reporting, and the integration of NIK into NPWP are expected to ease the tax compliance process, thus enhancing taxpayer adherence. The research employs a quantitative method with data collected through a questionnaire distributed to 54 employees registered as taxpayers at PT Industrial Multi Fan, West Jakarta. The collected data are analyzed using multiple linear regression to assess the impact of the independent variables on taxpayer compliance. Results indicate that all three independent variables—tax service quality, e-filing implementation, and NIK integration—positively and significantly influence taxpayer compliance. Quality tax service improves taxpayer comfort and satisfaction, e-filing enhances reporting efficiency, and NIK integration simplifies administrative processes, thereby reducing errors and increasing compliance.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas Salsabila, Alika Farikha; Purwaningsih, Eny
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3268

Abstract

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.
Influence Profitability, Solvability, Liquidity and Credit Risk on Stock Price Juan Graceo; Eny Purwaningsih
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.305

Abstract

The aim of this research is to empirically review the impact of profitability, solvency, liquidity and credit risk on the share prices of conventional banking entities listed on the IDX in the 2018-2021 period. Independent variables are used, profitability uses Return on Assets, solvency uses Debt to Equity Ratio, liquidity uses Loan to Deposit Ratio, credit risk uses Non-Performing Loans, and the dependent variable is price. Shares use the closing price (31 May t+1) and in 2019 use the closing price (31 July). There are 24 entities with a total of 96 sample data that meet the criteria for research objects in conventional banking companies listed on the IDX during 2018-2021. This research method uses classic assumption tests such as normality, multicollinearity, heteroscedasticity and autocorrelation used in this research. Furthermore, the hypothesis is tested with the F test, t test and the coefficient of determination. The research test uses multiple regression analysis with multiple regression equation models. Based on the test findings, it is known that profitability gave positive results on stock prices. Also, the level of debt and liquidity has a negative impact on stock prices, then credit risk has no impact on stock prices
Pengaruh Karakteristik Chief Excecutive Officer Terhadap Financial Leverage Aisah, Putri; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7281

Abstract

The food and beverage manufacturing sector is growing rapidly, marked by many business innovations and new products. The decision to use debt is important to balance return and risk expectations. Corporate governance includes business financing decisions, including the role of the CEO in financial leverage. This study examines the effect of CEO characteristics on corporate leverage in food and beverage manufacturing entities listed on the Indonesia Stock Exchange for the 2020-2023 period. Using causal and purposive sampling methods, 116 data were obtained from 29 entities. The results of the study show that age, CEO experience, educational background, CEO gender, and company size simultaneously affect leverage. Partially, CEO age, CEO experience, and company size have a positive effect on leverage, while CEO education and gender do not have a significant effect. The t value and significance level indicate that experience and organizational scale are more decisive in determining strategic debt management decisions. Meanwhile, CEO education and gender, as demographic factors, do not play a major role in the company's financial leverage. Keywords: CEO Gender, CEO Education, Company Size, Financial Leverage, Job Experience
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 Karakteristik Komite Audit Terhadap Manajemen Laba Merlyn Huang; Eny Purwaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7310

Abstract

This research examines how audit committee traits impact earnings management. Purposive sampling was used to choose consumer products manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This research sampled 55 financial report data from 11 firms. This research employs linear regression tests to examine how audit committee size, independence, frequency of meetings, membership, and gender affect earnings management. Results reveal that audit committee expertise negatively impacts earnings management, demonstrating that experience and competence may improve oversight. The size, independence, number of meetings, and gender of the audit committee all improve profits management. These elements do not ensure ongoing monitoring. This demonstrates that the audit committee's efficacy relies on both its formal tasks and how similarities are used to improve financial reporting openness and quality.
PENGARUH PENERAPAN SISTEM PERPAJAKAN DIGITAL DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK Lina Rindi Antika; Eny Purwaningsih
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2605

Abstract

This study was conducted to understand the relationship between the e-filing system, e-billing system, NIK matching on NPWP and taxpayer understanding of tax compliance. The Rohis Alumni Community of SMKN 13 Jakarta is the population of this study, and a sample of 52 respondents was selected using the Slovin formula. This study uses quantitative methods with normality, multicollinearity, heteroscedasticity, and linearity tests as classical assumption tests. For speculation testing using T test, F test, and coefficient of determination test. In this review, the information used is key information collected through distributing surveys to respondents. The research findings suggest that the e-filing system, e-billing, and matching NIK with NPWP have no impact on tax compliance. However, taxpayer understanding is proven to have a significant relationship with tax compliance. The research contribution is expected to provide additional information and insights regarding the importance of improving tax compliance. Suggestions for future research can use a wider population from a particular region or company, by adding or replacing variables, such as tax sanctions, e-fin, or e- registration
INFLUENCE BOARD OF DIRECTOR CHARACTERISTICS AND LIQUIDITY ON FINANCIAL PERFORMANCE Dewi Komariah; Eny Purwaningsih
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.
Co-Authors Afrianti, Dewi Agustiningsih, Wulandari Aisah, Putri Alfina Dyah Anggita Widia Paraswati Animatul Syariati Ariesta, Priscilla Gareen Carlin, Elisya Chania Septiani Purba Dewi Komariah Dita Wahyu Saputra Dona Yohana Sari Dwi Rina'Asih Erlina Erlina ERNAWATI, DESI Ernawati, Yenny Euis Kurniawati Fatiyah, Riska Nurul Febri Angraeni Feronika Fida Isti Qur’ani Ganda Setiawan Gebrina Riski Hanipah, Siti Nur Hermanto, Hermanto Ika Baskara Ika Riska Octavia Jessyca Mauren Juan Graceo Karimah Lestari Lina Rindi Antika Mardiana, Anis Maulana Ajwa Siddki Melinda Mayangsari Menik Indrati Merlyn Huang Mitfah Sarifani Murti, Anissa Ulfianti Nikolas, Samuel Nindya Pangestika Pratiwi Ninik Mulyani Paraswati, Anggita Widia Prasetyo, Wisnu Budi Revina Putri Meilani 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