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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMPER (Jurnal Ekonomi Manajemen Perbankan) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ADPEBI International Journal of Business and Social Science Multifinance
Anggi Putri Kusuma Wardini
Universitas Sangga Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Tindakan Whistleblowing dan Faktor Faktor yang Mempengaruhinya Anggi Putri Kusuma Wardini
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 2 (2022): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i2.1307

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sensitivitas etis, locus of control dan personal cost terhadap tindakan whistleblowing baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif asosiatif dengan pendekatan sensus pada staf SPI dan staf Akuntansi dan keuangan di Perusahaan Daerah Kota Bandung. Hasil penelitian menunjukkan bahwa: (1) Sensitivitas Etis berpengaruh positif terhadap tindakan whistleblowing dengan hubungan sedang (2) Locus of Control berpengaruh positif terhadap tindakan whistleblowing dengan hubungan yang kuat (3) Personal Cost berpengaruh negatif terhadap tindakan whistleblowing dengan hubungan sangat kuat (4) Sensitivitas Etis, Locus of Control, dan Personal Cost berpengaruh signifikan secara simultan terhadap tindakan Whistleblowing dengan hubungan sangat kuat.
The Importance Of Fixed Assets and Leverage To Profitability In Transportation Companies Anggi Putri Kusuma Wardini; Wiwin Sukiati; Indri Gustirani
Jurnal Ekonomi Manajemen Perbankan Vol 5, No 1 (2023): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v5i1.2666

Abstract

Transport companies listed on the Indonesia Stock Exchange tended to experience a decline in profits, even not a few companies that suffered losses.The population in this study are transportation companies listed on the Indonesia Stock Exchange for the period of 2018 - 2020. By using the purposive sample method, there are 29 sample companies that were studied during the period 2018 - 2020. The results of this study indicate that partially asset turnover has a positive effect on profitability as measured by Return on Asset Ratio, these results are evidenced by the value of t count> t table (3.703> 1.99045) and the significance value <0.05 while there is a negative influence between leverage (Debt to Asset Ratio) to profitability (Return on Assets), evidenced by the results of statistical tests of the value of t count> t table (-4.316> 1.99045) and the significance value <0.05.
Assessment of Indonesian Banking Stock Performance Using the Multi-Index Approach 2018-2022 Laksana, Reksha; Wardini, Anggi Putri Kusuma; Gustirani, Indri
ADPEBI International Journal of Business and Social Science Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v5i2.1242

Abstract

company stocks on Indonesia Stock Exchange (IDX) in the period 2018 to 2022. Methodology/approach – It is a quantitative descriptive research and the sampling method used purposive sampling. Over the observation period, 2220 monthly closing data points were collected from 37 banking company stocks as a sample. Findings – The research results indicate based on the Sharpe Index, ARTO and BNLI exhibit the best performance. According to the Treynor Index, BMRI show the best performance, while the Jensen Index highlights BBHI as having the best performance. Novelty/value – These findings can be valuable for investors in making informed decisions regarding their investments in banking companies on Indonesian Stock Exchange.
OPINI AUDIT GOING CONCERN SERTA DETERMINAN YANG MEMPENGARUHINYA Veronika, Agnes; Wardini, Anggi Putri Kusuma; Suryo, Medianto; Setiawan, Audita
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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Abstract

This study aims to examine and analyze the factors influencing the acceptance of a going concern audit opinion, focusing on firm size, financial condition, debt to total assets ratio, and debt to equity ratio. The research sample consists of 19 companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2021 period. Secondary data were utilized and analyzed using logistic regression with IBM SPSS Statistics version 26. The findings indicate that financial condition and debt to total assets ratio have a significant effect on the likelihood of receiving a going concern audit opinion. In contrast, firm size and debt to equity ratio do not have a statistically significant impact on the issuance of such an opinion.
THE EFFECT OF POLITICAL CONNECTIONS ON FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE Anggi Putri Kusuma Wardini; Alia Wulan Febrianti; Erik Nugraha; R. Rita Avianty
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.520

Abstract

This study examines the influence of political connections on the financial performance of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange. Political connections are considered an external factor that may provide firms with strategic advantages, such as access to government projects, regulations, and financial support, but may also create governance risks. The research employed a quantitative method with a descriptive-associative approach, using panel data from 15 SOEs over the 2020–2023 period. Data were collected from annual reports and financial statements, while financial performance was measured by Return on Assets (ROA). The results of regression analysis indicate that political connections have a positive and significant effect on financial performance, implying that the presence of politically connected individuals within the board of directors or commissioners enhances efficiency and profitability. These findings confirm the hypothesis that political connections play a strategic role in shaping SOEs’ financial outcomes. The study concludes that while political connections can be an intangible asset, their benefits should be balanced with strong corporate governance to minimize risks of political dependency and conflicts of interest.
Pengaruh Rasio Hutang dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Anggi Putri Kusuma Wardini; Indah Lestari; Wiwin Sukiati; Tevi Leviany; Wuri Handayani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.7918

Abstract

This study aims to examine the effect of leverage, measured by the Debt to Asset Ratio (DAR), and firm size on financial performance, proxied by Return on Assets (ROA). The research applies a quantitative method with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population consists of 29 construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using purposive sampling, 10 companies that met the research criteria were selected. Data were analyzed using multiple linear regression with the aid of EViews 12 software. The findings reveal that, partially, leverage (DAR) has no effect on financial performance, whereas firm size has a significant effect. Simultaneously, leverage and firm size significantly influence financial performance by 85%. These results highlight that firm size plays a crucial role in improving profitability, while the impact of leverage requires further contextual consideration.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Sanky Novia Dwi Martha; Anggi Putri Kusuma Wardini; Wiwin Sukiati; Rima Dwijayanti
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 1 (2025): Oktober
Publisher : Universitas Sangga Buana

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Abstract

This study analyzes the effect of Corporate Social Responsibility (CSR) and company size on financial performance as proxied by Return on Assets (ROA). The study employs a quantitative approach using panel data regression on companies included in the LQ45 index listed on the Indonesia Stock Exchange during the 2019–2022 period. The results indicate that CSR does not have a significant effect on financial performance, while company size has a significant effect. Simultaneously, CSR and company size have a significant effect on financial performance. The coefficient of determination shows that 19.3% of financial performance variation is explained by the independent variables, while the remaining 80.7% is explained by other factors outside the model
INVENTORY TURNOVER SEBAGAI DETERMINAN RETURN ON ASSETS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Ajeng Intan Putri Nurhanifah; Sukadwilinda; Anggi Putri Kusuma Wardini; Muhammad Taofik Ismail
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

Inventory management is an important aspect of improving corporate profitability, particularly in the Consumer Non-Cyclicals sector, where maintaining product availability is essential to meet stable market demand. This study aims to examine the effect of Inventory Turnover on Return on Assets (ROA) of IDX-IC Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial reports. A total of 58 companies, representing 174 observations, were selected through purposive sampling. Data were analyzed using panel data regression with the Random Effect Model (REM). The findings indicate that Inventory Turnover has a negative and insignificant effect on ROA, with a probability value of 0.7636 (>0.05). These results suggest that inventory turnover is not the primary determinant of profitability in the Consumer Non-Cyclicals sector, indicating that other operational and financial factors play a more significant role in explaining corporate profitability
Co-Authors Ajeng Intan Putri Nurhanifah Alia Wulan Febrianti Erik Nugraha Gustirani, Indri Indah Lestari Indri Gustirani Muhammad Taofik Ismail R. Rita Avianty Reksha Laksana Rima Dwijayanti Sanky Novia Dwi Martha Setiawan, Audita Sukadwilinda Suryo, Medianto Tevi Leviany Veronika, Agnes Wiwin Sukiati Wiwin Sukiati Wuri Handayani