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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Pendidikan Ekonomi JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi FOCUS: Journal of Social Studies Jurnal Akuntansi dan Keuangan (JAK) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Social Science, Education, Communication and Economics International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Indonesian Journal of Accounting and Governance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Etty Gurendrawati, Etty
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF COMPANY GROWTH AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Afifah, Hanna Nur; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of company growth and leverage on firm value with dividend policy as a moderator. Sampling in this study was carried out using purposive sampling method with a total sample of 17 food and beverages subsector companies during 2020-2022 and a total of 51 observations. The data used is secondary data taken from the Indonesia Stock Exchange (IDX) website. The data analysis method in this study is panel data regression and interaction analysis using moderated regression analysis (MRA). The test results show that company growth has a positive effect on firm value. Leverage has a negative effect on firm value. Dividend policy is able to moderate the effect of company growth on firm value. Dividend policy is not able to moderate the effect of leverage on firm value. Testing the independent variables with the f test proves that company growth, leverage, interaction of company growth with dividend policy, and interaction of leverage with dividend policy can affect firm value together.
Analysis of Determinants of Propensity to Independence Based on Behavioral Biases, Emotions, Culture, and Materialism Moderated by Religiosity, Financial Literacy and Job Security Silviana Isyani, Tina; Warokka, Ari; Gurendrawati, Etty
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 5 (2024): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i5.436

Abstract

This study aims to analyze the determinants of Propensity to Indebtedness among civil servants (ASN) and employees/entrepreneurs in Indonesia. The main focus of the research includes the influence of financial behavior biases, emotions, culture, and materialism on the tendency to incur debt, as well as how financial literacy, job security, and religiosity moderate these relationships. A quantitative approach was used in this study, employing an ex post facto design supported by a survey questionnaire. Primary data were collected through an online questionnaire distributed via Google Forms, with 400 respondents selected through simple random sampling. The results show that financial behavior biases, such as overconfidence and aversion regret, have a positive and significant effect on Propensity to Indebtedness. Emotions and culture also have significant influences, where emotional impulsivity and consumption-driven cultural values affect the tendency to incur debt. Materialism was found to strongly influence decisions to incur debt to fulfill lifestyle needs. Additionally, the moderating effect of financial literacy strengthens the relationship between financial behavior biases and Propensity to Indebtedness, indicating that better financial understanding helps individuals make wiser decisions. Job security also strengthens this relationship by providing emotional and financial stability. On the other hand, religiosity weakens the influence of emotions and materialism on Propensity to Indebtedness, although practical approaches are still needed to strengthen these effects. This research contributes academically by expanding insights into financial behavior and debt management, and it provides practical implications for the development of effective financial education programs aimed at improving financial literacy among Indonesian society.
Peer to Peer Lending and Adoption: Analisis Bibliometrik Marginingsih, Ratnawaty; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p577-588.44199

Abstract

Dalam paper ini, metode analisis bibliometrik digunakan untuk menjelaskan perkembangan penelitian tentang Financial Technology yang berkaitan dengan Peer-to-Peer Lending. Metode ini mengukur dan menganalisis literatur secara kuantitatif. Hasil analisis menunjukkan bahwa penelitian tentang Peer-to-Peer Lending & Adoptoin telah mengalami perkembangan. Kata-kata seperti "Peer-to-Peer Lending" and "Fintech" and "Adoption" telah berkembang secara signifikan sejak tahun 2017. "Variabel Digital Inclusive Finance" dan "Artificial Intelligence" Tehadap Peer-to-Peer Lending & Adoptoin perlu dikembangkan dalam dalam penelitian ke depan dalam topik terkait Financial Technology.
Crowdfunding dan Risiko: Analisis Bibliometrik Sari, Imelda; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p589-603.45248

Abstract

Analisis bibliometrik adalah metode analisis yang menggunakan data kuantitatif untuk menganalisis dan memvisualisasikan pola publikasi ilmiah guna memahami struktur dan dinamika suatu bidang penelitian. Tujuan penelitian adalah mengkaji perkembangan hasil penelitian mengenai topik crowdfunding, equity crowdfunding, dan risks, termasuk pola sebaran publikasi, tema penelitian, dan jurnal ilmiah yang relevan, memberikan gambaran komprehensif tentang perkembangan penelitian crowdfunding, mengidentifikasi tren utama, sumber-sumber berpengaruh, dan area potensial untuk penelitian di masa depan. Metodologi penelitian yang digunakan adalah analisis bibliometrik. Penelitian ini merupakan penelitian deskriptif kuantitatif, menggunakan data tahun 2014 sampai dengan tahun 2024. Hasil penelitian adalah mengidentifikasi kepercayaan publik, kerangka regulasi, dan perlindungan data sebagai tantangan utama dalam sektor crowdfunding. Topik penelitian selanjutnya untuk lebih dieksplorasi yang lebih dalam, hasil analisis Biblioshiny adalah crowdsourcing, crowdfunding, dan investment.
Determinan Penggunaan Layanan Perbankan Digital: Systematic Literature Review Margie, Lyandra Aisyah; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p604-614.45249

Abstract

Saat ini, perbankan, yang merupakan salah satu bagian terpenting dari ekonomi suatu negara, menghadapi tantangan untuk memenuhi tuntutan kliennya akan layanan yang luar biasa, serta persaingan yang mengikutinya. Kemajuan teknologi juga menciptakan peluang untuk meningkatkan kualitas layanan perbankan, salah satunya adalah perbankan digital. Tujuan dari penelitian ini adalah untuk mengkaji berbagai literatur terkait faktor-faktor yang mempengaruhi penggunaan layanan perbankan digital. Metode systematic literature review (SLR) digunakan dalam penelitian ini. Artikel yang relevan dengan penelitian yang sesuai dengan topik didokumentasikan guna mendukung pengumpulan data. Dua belas artikel jurnal yang digunakan dalam penelitian ini diperoleh dari database Google Scholar menggunakan aplikasi Publish or Perish. Sesuai dengan kajian literatur yang dilakukan, faktor utama yang mempengaruhi adopsi layanan perbankan digital meliputi kemudahan penggunaan (perceived ease of use), kegunaan yang dirasakan (perceived usefulness), kepercayaan (perceived trust), risiko yang dipersepsikan (perceived risk), sikap (attitude), pengaruh sosial, dan biaya transaksi. Selain itu, dukungan pelanggan dan motivasi hedonis juga berperan penting dalam meningkatkan keinginan untuk penggunaan layanan perbankan digital.
The DeLone and McLean Model on User Satisfaction of Academic Service Systems Gurendrawati, Etty; Sasmi, Aji Ahmadi; Ulupui, I Gusti Ketut Agung; Murdayanti, Yunika; Anwar, Choirul; Wahyuningsih, Ika Tri
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.8

Abstract

The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
The Influence of Financial Performance on Company Value with Good Corporate Governance and Corporate Social Responsibility as A Moderation Variable on Manufacturing Listed on The Indonesia Stock Exchange for The Period 2019-2023 Naramarito Pardede, Wasti; Dharmawan Buchdadi, Agung; Gurendrawati, Etty
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.133

Abstract

The purpose of this research is to examine the effect of financial performance on firm value, to test the effect of Good Corporate Governance on firm value, to determine whether Good Corporate Governance can moderate the relationship between financial performance and firm value, to investigate the effect of Corporate Social Responsibility on firm value, and to determine whether Corporate Social Responsibility can moderate the relationship between financial performance and firm value. Financial performance is proxied by ROA and ROE. Firm value is proxied using Tobin's Q. Good Corporate Governance is measured by the proportion of independent commissioners, managerial ownership, and institutional ownership. Meanwhile, Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index based on the indicators in the GRI G4 Sustainability Reporting Guidelines. The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The total sample of the study is 39 companies. The results of this study indicate that financial performance significantly affects firm value with a negative regression coefficient (-0.348) and a high t-statistic (-7.547, p < 0.05). Good Corporate Governance (GCG) also significantly influences the relationship between financial performance and firm value, as indicated by a positive regression coefficient (4.297) and a significant t-statistic (3.561, p < 0.05). Corporate Social Responsibility (CSR) also significantly affects the relationship between financial performance and firm value, with a positive regression coefficient (1.470) and a high t-statistic (6.280, p < 0.05).
Determinasi Debt to Equity Ratio, Quick Ratio, dan Inventory Turnover terhadap Risiko Financial Distress Diaraprilliana; Yusuf, Muhammad; Gurendrawati, Etty
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/6wq6zr53

Abstract

The main focus of this study is to analyze the impact of Debt to Equity Ratio (DER), Quick Ratio (QR), and Inventory Turnover (ITO) on financial distress in manufacturing companies in the LQ45 index in the period 2020-2023. Financial distress refers to the company's difficulty in meeting its financial obligations. This study uses the financial statements of companies in the LQ45 index for the period under study. Multiple linear regression analysis is applied to test the relationship between DER, QR, and ITO with financial distress. This study found that DER has a negative effect on financial distress, so companies with higher debt ratios tend to be better able to avoid financial distress. Conversely, QR has a positive effect on financial distress, which means that companies with greater liquidity are at greater risk of facing financial distress. Meanwhile, ITO has no significant effect on financial distress
ANALYSIS OF RECEIVABLE TURNOVER AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN LQ45 INDEX ENERGY COMPANIES Purba, Ayuwinarti; Yusuf, Muhammad; Gurendrawati, Etty
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.3689

Abstract

This research aims to analyze the effect of receivable turnover and debt to equity ratio (DER) on return on assets (ROA) in energy companies listed in the LQ45 index. The research sample consists of 45 observation data taken from 9 energy companies for 5 years. The analysis method used is multiple linear regression with classical assumption testing to ensure the validity of the model. The results showed that receivable turnover has no significant effect on ROA, while DER has a significant effect on ROA. Simultaneously, both independent variables have a significant effect on ROA, but the largest contribution comes from DER. This finding suggests that the funding structure, specifically the debt-to-equity ratio, plays an important role in determining the profitability of energy companies. This study implies that prudent debt management is necessary to increase profitability and attract investors' interest in the stock market.
The Effect of Tax Planning, Profitability, and Capital Structure on Corporate Income Tax Liabilities with Operating Costs as A Moderating Variable Shafina, Evelyne; Pahala, Indra; Gurendrawati, Etty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1098

Abstract

This research examines how tax planning, profitability, and capital structure influence corporate income tax, with operating costs playing a moderating role. The analysis centers on publicly traded manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Employing secondary data from audited statements and purposive sampling, the research analyzes 284 firm-year observations from 71 companies. The key variables are operationalized as follows: ETR for tax planning, ROA for profitability, DER for capital structure, and total SG&A expenses for operating costs. Analysis using a panel data Fixed Effects Model (FEM) with Moderated Regression Analysis (MRA) in EViews 13 reveals a positive and significant impact of profitability on tax obligations, with no significant effects found for tax planning or capital structure. Furthermore, operating costs strengthen the positive relationship between profitability and tax. Conversely, operating costs negatively and significantly moderate the effects of both tax planning and capital structure on corporate income tax. These findings highlight the critical role of operating cost efficiency in shaping how financial factors influence tax obligations. The study contributes to academic taxation literature and offers practical insights for firms in developing compliant tax strategies.
Co-Authors Afifah, Hanna Nur Agung Dharmawan Buchdadi Agus Wibowo Ahmadi Sasmi, Aji Ardelia, Sarah Selli Ari Warokka, Ari Armeliza, Diah Ayyasyi, Alwan Baroto, Yatmoko Bintang B Sibarani Choirul Anwar Della Rulita Nurfaizana Despinur Dara Dewi Wulandari Diaraprilliana Dwi Handarini, Dwi Ervina Maulida Fauziah, Nadila Febriano, Muhammad Rasya Fitriana, Jihan Frijunita, Syafira Havi, Alya Putri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ilyas Nur Imam Imelda Sari Indra Pahala Irmalasari, Evi Irnawati Irnawati Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Lestari, Fitra Dila Margie, Lyandra Aisyah Marsellisa Nindito, Marsellisa Melina, Delvia Muhammad Ikhwan Muhammad Yusuf Muharyadi, Amril Muliasari, Indah Naeda, Naeda Shifa Silvia Naramarito Pardede, Wasti Nasution, Hafifah Nia Damayanti, Nia Nikmah, Balqis Nurul Noviana, Natasya Nur Hamidah, Nur Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Purba, Ayuwinarti Puspita, Reni Suwandi Ade Ratnawaty Marginingsih Respat, Dwi Kismayanti Respati, Dwi Kismayanti Rida Prihatni Rizanti, Puti Zhafira Sang, Lim Thien Santi Susanti, Santi Sasmi, Aji Ahmadi Shafina, Evelyne Silviana Isyani, Tina Suherdi Suherdi, Suherdi Suherman, Suherman Susi Indriani Susilawati, Elis Tri Hesti Utaminingtyas, Tri Hesti Ulupui, IGKA Umi Widyastuti Venika Mitha Alfiana Wahyuningsih, Ika Tri Yuniarti, Puji Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam