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All Journal Juara: Jurnal Riset Akuntansi Among Makarti Graduasi: Jurnal Bisnis & Ekonomi Jurnal Kreativitas PKM Jambura Accounting Review Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Journal of Islamic Economics and Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Mandiri: Jurnal Akuntansi dan Keuangan Journal of Accounting Inquiry
Suci Atiningsih, Suci
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ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI PROFITABILITAS DAN DIMODERASI FIRM SIZE Atiningsih, Suci; Setiyono, Taufiq Andre
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5991

Abstract

The aim of this research is to empirically examine the effect of eco-efficiency on firm value mediated by profitability and moderated by firm size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling and obtained a company with a total sample of 249 samples. Hypothesis testing using multiple regression analysis. The results of this study are eco-efficiency and profitability have an effect on firm value, profitability cannot mediate the effect of eco-efficiency on firm value, and firm size can moderate the effect of eco-efficiency on firm value. The contribution of this research is to provide input for companies and also for external parties in making decisions related to eco-efficiency management and its impact on company value. The limitations of this study are that the research object used is limited to manufacturing companies listed on the Indonesia Stock Exchange, so that the sample used is less broad and cannot accurately describe the extent of company value in Indonesia. 
Intensitas Riset dan Pengembangan untuk Peningkatan Kinerja Keuangan Melalui Inovasi Produk Ramah Lingkungan Izzaty, Khairina Nur; Atiningsih, Suci
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i2.461

Abstract

The financial performance of manufacturing companies depends on how capable the company is of continuing to innovate to produce quality and environmentally friendly products in order to gain customer trust. This innovation certainly requires in-depth research and development with adequate costs and intensity. Therefore, this research aims to analyze the influence of research and development intensity carried out by companies in encouraging environmentally friendly product innovation which is ultimately able to increase profitability as an illustration of the company's financial performance. The sample used for this research is manufacturing companies listed on the BEI in 2020 - 2022. This research uses quantitative research with secondary data, namely annual reports and financial reports from the idx.co.id website. The results of this research found that: (1) research and development intensity has a positive effect on financial performance; (2) research and development intensity has a significant positive effect on environmentally friendly product innovation; (3) environmentally friendly product innovation has a significant positive effect on financial performance; (4) environmentally friendly product innovation is able to partially mediate the influence of research and development intensity on financial performance
The Influence of Audit Quality and Capital Structure on Firm Performance with Earnings Management as a Mediating Variable Atiningsih, Suci
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.1.020-032

Abstract

Purpose: This study aims to examine the effect of audit quality on company performance with earnings management as a mediating variable. These variables consist of audit quality, capital structure, firm performance, and earnings management. The uniqueness of this study lies in the use of mediating variables in earnings management. Methodology: The data source taken is the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) in 2017-2023, which were obtained through the official IDX platform. By using the purposive sampling technique, this study collected 154 data for further analysis. Findings: The results of this study indicate that audit quality and capital structure have an effect on earnings management, earnings management has a negative effect on ROA and ROE, audit quality and capital structure have an effect on ROA and ROE, and audit quality and capital structure have a direct effect on both ROA and ROE, so earnings management cannot mediate the effect of audit quality and capital structure on firm performance (ROA and ROE). Novelty: This study combines the four variables (audit quality, capital structure, firm performance, and earnings management), which is still relatively rare, so there is an opportunity to explore new relationships and how quality audits can limit earnings management and ultimately improve company performance. Also, earnings management is often used to cover up the negative impacts of certain capital structures.
Pengaruh Risiko Keuangan, Struktur Modal Dan Risiko Likuiditas Terhadap Profitabilitas Bank, Dengan Efisiensi Operasional Sebagai Variabel Mediasi Winarno, Hadi; Atiningsih, Suci
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Juni 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v4i2.1025

Abstract

Penelitian ini bertujuan menganalisis pengaruh risiko keuangan, struktur modal, dan risiko likuiditas terhadap profitabilitas bank, serta peran efisiensi operasional sebagai variabel mediasi pada bank BUMN di Indonesia periode 2019–2023. Metode yang digunakan adalah regresi data panel dengan 100 observasi dari lima bank BUMN yang dipilih melalui purposive sampling, menggunakan data laporan keuangan triwulanan dan diolah dengan EViews 12. Hasil penelitian menunjukkan bahwa risiko keuangan dan efisiensi operasional berpengaruh negatif terhadap profitabilitas, risiko likuiditas berpengaruh positif, sedangkan struktur modal tidak berpengaruh. Selain itu, risiko keuangan dan struktur modal berpengaruh positif terhadap efisiensi operasional, sementara risiko likuiditas berpengaruh negatif. Efisiensi operasional tidak memediasi pengaruh risiko keuangan dan struktur modal terhadap profitabilitas, tetapi memediasi pengaruh risiko likuiditas. Temuan ini menunjukkan pentingnya pengelolaan risiko dan efisiensi untuk meningkatkan profitabilitas bank. This study aims to analyze the effect of financial risk, capital structure, and liquidity risk on bank profitability, as well as the role of operational efficiency as a mediating variable in state-owned banks in Indonesia during the period 2019–2023. The method used is panel data regression with 100 observations from five SOEs selected through purposive sampling, using quarterly financial statement data processed with EViews 12. The results show that financial risk and operational efficiency have a negative effect on profitability, liquidity risk has a positive effect, while capital structure has no effect. Additionally, financial risk and capital structure positively influence operational efficiency, while liquidity risk negatively influences it. Operational efficiency does not mediate the influence of financial risk and capital structure on profitability but does mediate the influence of liquidity risk. These findings highlight the importance of risk management and efficiency in enhancing bank profitability.
Pengaruh Strategi Cost Leadership Terhadap Potensi Financial Distress Pada Sektor Manufaktur Dengan Kinerja ESG Sebagai Variabel Mediasi Nainekklesia Tuswajati, Nindola; Atiningsih, Suci
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1052

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi cost leadership, kinerja ESG dan financial distres. Populasi penelitian ini terdiri dari perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Teknik sampling penelitian ini menggunakan purposive sampling dan didapatkan 95 data sampel. Data ini dianalisis menggunakan metode regresi logistik dengan menggunakan perangkat SPSS 25. Hasil peneltian menunjukkan bahwa strategi cost leadership berpengaruh positif dan signifikan terhadap kinerja ESG, kinerja ESG berpengaruh positif dan signifikan terhadap financial distress, strategi cost leadership berpengaruh negatif signifikan terhadap financial distress, kinerja ESG dapat memediasi hubungan strategi cost leadership terhadap financial distress. Penelitian ini berkontribusi dengan membuktikan peran cost leadership dan kinerja ESG sebagai mekanisme mitigasi risiko financial distress pada manufaktur Indonesia, sekaligus memperkaya literatur strategi bisnis dan keuangan berkelanjutan.   This study aims to examine the effect of cost leadership strategy, ESG performance, and financial distress. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 95 data observations. The data were analyzed using logistic regression with SPSS 25. The results show that cost leadership strategy has a positive and significant effect on ESG performance, ESG performance has a positive and significant effect on financial distress, cost leadership strategy has a negative and significant effect on financial distress, and ESG performance can mediate the relationship between cost leadership strategy and financial distress. This study contributes by demonstrating the role of cost leadership and ESG performance as a mechanism for mitigating financial distress risk in Indonesian manufacturing companies, while also enriching the literature on business strategy and sustainable finance.  
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2012 -2016 Atiningsih, Suci; Suparwati, Yohana Kus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.647 KB) | DOI: 10.36694/jimat.v9i2.167

Abstract

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.
PENGARUH KOMPETENSI APARATUR PENGELOLA DANA DESA, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Atiningsih, Suci
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.907 KB) | DOI: 10.36694/jimat.v10i1.182

Abstract

This study aims to determine the of village fund manager apparatus competencies, community participation, and the internal control system on village Fund Management accountability. Empirical studies on village Government Apparatus in Sub-District Banyudono Boyolali regency. The population in this study is the village Government Apparatus of the District of Banyudono, Boyolali Regency. The sampling technique uses random sampling. The method of data analysis using multiple linear regression analysis. The result of this study are the competencies of village fund management apparatus, community participation, and internal control systems have a positive and significant effect on accountability of village fund management.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Pertumbuhan Penjualan Terhadap Perencanaan Pajak yang Dimoderasi oleh Manajemen Laba Riil Fitriana, Rizki; Atiningsih, Suci
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.209

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, leverage, dan pertumbuhan penjualan terhadap perencanaan pajak dengan manajemen laba riil sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sektor pertambangan yang terdaftar di BEI selama periode pengamatan. Teknik analisis yang digunakan meliputi analisis regresi berganda dan uji moderasi (Moderated Regression Analysis/MRA) untuk menguji pengaruh langsung maupun efek moderasi manajemen laba riil terhadap hubungan antarvariabel. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap perencanaan pajak, sedangkan leverage tidak berpengaruh terhadap perencanaan pajak. Pertumbuhan penjualan juga terbukti berpengaruh positif dan signifikan terhadap perencanaan pajak. Sementara itu, manajemen laba riil tidak berpengaruh secara langsung terhadap perencanaan pajak, namun berperan sebagai variabel moderasi dalam beberapa hubungan. Manajemen laba riil memoderasi secara positif dan signifikan hubungan antara profitabilitas dan perencanaan pajak, serta memoderasi secara negatif dan signifikan hubungan antara likuiditas dan leverage terhadap perencanaan pajak. Akan tetapi, manajemen laba riil tidak memoderasi hubungan antara pertumbuhan penjualan dan perencanaan pajak. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa faktor-faktor keuangan perusahaan, khususnya profitabilitas, likuiditas, dan pertumbuhan penjualan, memiliki peran penting dalam menentukan perencanaan pajak perusahaan. Selain itu, peran manajemen laba riil sebagai variabel moderasi memperlihatkan bahwa tindakan manajerial dalam mengelola laba dapat memperkuat atau memperlemah pengaruh variabel-variabel keuangan terhadap perencanaan pajak.
Pemberdayaan Ekonomi Masyarakat melalui Ekspor Produk UMKM di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali Atiningsih, Suci; Rachmansyah, Yanuar; Suparwati, Yohana Kus; Kristanto, Rudi Suryo
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 1 (2024): Volume 7 No 1 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i1.12753

Abstract

ABSTRAK Kegiatan pengabdian kepada Masyarakat dilaksanakan dengan tujuan untuk memberdayakan ekonomi Masyarakat melalui ekspor produk UMKM di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali. Kegiatan pengabdian kepada Masyarakat dilaksanakan di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali. Waktu pelaksanaan hari Rabu, 16 Agustus 2023. Jumlah peserta sebanyak 20 orang. Metode yang dilakukan adalah dengan memberi penyuluhan, pelatihan, dan pendampingan berkaitan dengan pengurusan NIB, sertifikat halal, dan ekspor produk UMKM. Hasil yang didapatkan adalah Masyarakat dapat mengurus NIB, sertifikat halal, dan ekspor produk UMKM. Kesimpulannya bahwa pelaku usaha di Bendan, Banyudono, Boyolali ingin dapat menekspor hasil produknya secara sah dan halal. Kata Kunci: NIB, Sertifikat Halal, Ekspor, UMKM  ABSTRACT Community service activities are carried out with the aim of empowering the community's economy through exporting MSME products in Bendan Village, Banyudono District, Boyolali Regency. Community service activities were carried out in Bendan Village, Banyudono District, Boyolali Regency. The implementation time is Wednesday, August 16 2023. The number of participants is 20 people. The method used is to provide counseling, training and assistance related to processing NIB, halal certificates and exporting MSME products. The results obtained are that the community can process NIB, halal certificates and export MSME products. The conclusion is that business actors in Bendan, Banyudono, Boyolali want to be able to export their products legally and halally. Keywords: NIB, Halal Certificate, Export, MSMEs
Implementasi Komponen Tata Kelola Perusahaan dan Implikasinya terhadap Laba atas Aset dan Laba atas Saham Perusahaan Putri, Lia Devita; Atiningsih, Suci
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): April 2025 - September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.28108

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis peran komponen tata kelola perusahaan yang meliputi konsentrasi kepemilikan, kepemilikan institusional, independensi dewan, ukuran dewan, dualitas CEO, dan masa jabatan terhadap kinerja keuangan perbankan yang diukur menggunakan laba atas aset (ROA) dan laba atas saham (EPS).Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Pengujian meliputi uji asumsi klasik, uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengujian simultan seluruh mekanisme tata kelola perusahaan terhadap dua indikator kinerja yang merepresentasikan perspektif manajerial dan pemegang saham dalam satu model empiris pada sektor perbankan Indonesia pascapandemi.Hasil Penelitian: Hasil penelitian menunjukkan bahwa seluruh variabel tata kelola perusahaan berpengaruh positif dan signifikan terhadap ROA dan EPS.Implikasi: Temuan ini menegaskan pentingnya tata kelola perusahaan sebagai instrumen strategis dalam meningkatkan kinerja keuangan dan nilai pemegang saham perbankan. Research Objective: This study aims to examine the role of corporate governance mechanisms, including ownership concentration, institutional ownership, board independence, board size, CEO duality, and tenure, in influencing banking financial performance measured by return on assets (ROA) and earnings per share (EPS).Research Method: A quantitative approach was employed using multiple linear regression analysis. The study utilized secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange for the period 2019–2024. The analysis involved classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and coefficient of determination.Originality/Novelty: The novelty of this study lies in the integrated examination of corporate governance mechanisms on both accounting-based and market-based performance indicators within a single empirical framework in the Indonesian banking sector during the post-pandemic period.Research Findings: The findings reveal that all corporate governance variables have a positive and significant effect on both ROA and EPS.Implications: These results highlight corporate governance as a strategic mechanism for enhancing financial performance and shareholder value in the banking industry.
Co-Authors FITRIANA, RIZKI Himawan Arif Sutanto INDAH PUSPITASARI Izzaty, Khairina Nur Jazilah, Nikmatul Khotimah, Farida Qusnul Labibah, Indayani Sujadevi Mulyatiningsih, Nunung Nainekklesia Tuswajati, Nindola Najah, Hikmah Wati Nugroho Heri Pramono Putri, Lia Devita R, M. Naufal Al Fikri Ramadlan, Muhammad Naufal Al-Fikri Ramdhan, Nur Ariesanto Rudi Suryo Kristanto Setiyono, Taufiq Andre Syahrina, Fadhillah Alvie TAOFIK HIDAJAT, TAOFIK Triadiani, Nadia Sukma Wahyuni, Asri Nur Winarno, Hadi Yanuar Rachmansyah Yohana Kus Suparwati Yulimtinan, Zalfa