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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 Research Trend in Technology and Management International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi 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 Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Analysis of the Determinants of People's Tendency to Go into Debt Mediated by Materialism and Moderated by Financial Literacy Friana, Rita; Gurendrawati, Etty; Widyastuti, Umi
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 6 (2025): November
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i6.359

Abstract

The increasingly massive development of digital financial services has increased ease of access to credit, but on the other hand, has triggered an increased tendency to incur debt among certain groups, including teachers. This study aims to analyze the determinants of people's tendency to incur debt by examining the role of materialism as a mediating variable and financial literacy as a moderating variable. This study used a quantitative approach with a cross-sectional design. The study population was teachers in Indonesia, with a sample of 416 respondents obtained through convenience sampling techniques and data collection using online questionnaires. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0. The results showed that indebtedness attitudes have a significant positive effect on consumer debt (β = 0.139; p < 0.05). In addition, impulsivity (β = 0.306; p < 0.001) and debt attitudes (β = 0.464; p < 0.001) had a significant positive effect on materialism, while self-esteem had no significant effect and economic vulnerability had a significant negative effect on materialism (β = −0.248; p < 0.001). Materialism had a significant positive effect on consumer debt (β = 0.232; p < 0.001) and was shown to partially mediate the effect of debt attitudes on consumer debt. In addition, financial literacy significantly moderated the relationship between debt attitudes and consumer debt. The R² value of 0.613 indicates that the model has strong explanatory power for materialism, while the R² of 0.201 indicates moderate explanatory power for consumer debt.
Pengaruh Pengungkapan Corporate Social Responsibility Dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Atikah, Ismi Dwi; Gurendrawati, Etty; Yusuf, Muhammad
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v368rs56

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG) disclosure on company value with financial performance as a moderating variable. The research method used is a quantitative approach with the unit of analysis being companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample selection method used purposive sampling, resulting in 25 sample companies with a total of 100 data observations. The analysis technique in this study used descriptive statistical analysis and panel data regression analysis with the Eviews 13 application. The tests conducted included panel data regression model testing, classical assumption testing, partial testing, simultaneous testing, coefficient of determination testing, and Moderated Regression Analysis (MRA) testing. The results of this study indicate that CSR disclosure has a positive effect on company value, GCG disclosure has no effect on company value, financial performance has no effect on company value, financial performance is unable to moderate the effect of CSR disclosure on company value, and financial performance is unable to moderate the effect of GCG disclosure on company value. Future research should expand the sample size, extend the observation period, and add other variables such as government policy, macroeconomic conditions, and specific industry characteristics. In addition, future research could use more comprehensive GCG indicators and other financial performance proxies that are more sensitive to company value.
PENGARUH DANA PIHAK KETIGA, LIKUIDITAS PENDANAAN DAN RISIKO KREDIT TERHADAP PENYALURAN KREDIT BANK SAAT COVID-19 DI INDONESIA Muharyadi, Amril; Gurendrawati, Etty; Handarini, Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.473

Abstract

One of the sectors affected by the COVID-19 pandemic is the banking industry, where social and economic restrictions imposed to control the spread of the virus have impacted various aspects of bank operations, especially lending. In this scenario, banks face new challenges in maintaining liquidity, managing credit risk, and ensuring continuous lending to customers in need. Thus, this study aims to analyze the extent to which specific factors, such as third-party funds, funding liquidity, and credit risk, influence lending by banks in Indonesia during the COVID-19 pandemic. The research method employed is a quantitative approach involving panel data regression analysis. This approach enables researchers to explore the cause-and-effect relationships among the variables under scrutiny. The data utilized consists of secondary data from banks categorized as BUKU III and BUKU IV, representing a certain size and complexity of banks. The data was collected during the uncertain period of 2020-2021, marked by the pandemic's impact. The analysis revealed that third-party funds positively influence banks' lending during the COVID-19 pandemic. This implies that the greater the amount of third-party funds held by banks, the more likely they are to extend credit to customers. However, funding liquidity and credit risk exert a negative influence on lending. This suggests that lower funding liquidity and higher credit risk make it more challenging for banks to provide credit to customers during the pandemic.
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.
Perancangan Laporan Keuangan Berdasarkan ISAK 335 Studi Kasus Yayasan Xyz Menggunakan Ms.Excel Nicolas; Gurendrawati, Etty; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.15

Abstract

This study aims to design financial statements based on Interpretation 335 of the Financial Accounting Standards at the XYZ Foundation. The urgency of this study stems from the still-low level of adoption of financial reporting standards among nonprofit organizations, particularly with regard to Interpretation 335, which has the potential to lead to a lack of transparency and accountability in financial management. Additionally, there is a research gap in the form of the lack of practical guidelines or templates that foundations can use to prepare financial statements in accordance with applicable standards. This study employs a Research and Development (R&D) methodology using the ADDIE model, with a focus on the development phase. Data was collected through interviews with the foundation’s treasurer and secretary. The data analysis technique used in this study is qualitative descriptive analysis. The XYZ Foundation has not yet implemented or prepared financial reports in accordance with these standards. The results of this study produced a financial reporting template in accordance with Interpretation 335 of the Financial Accounting Standards, consisting of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
Co-Authors Afifah, Hanna Nur Agung Dharmawan Buchdadi Agus Wibowo Ahmadi Sasmi, Aji Ardelia, Sarah Selli Ari Warokka, Ari Armeliza, Diah Atikah, Ismi Dwi Ayyasyi, Alwan Baroto, Yatmoko Bintang B Sibarani Caesar Marga Putri, Caesar Marga Choirul Anwar Della Rulita Nurfaizana Despinur Dara Dewi Wulandari Diaraprilliana Dwi Handarini, Dwi Dwi, Mega Arthika Ervina Maulida Fauziah, Nadila Febriano, Muhammad Rasya Fitriana, Jihan Friana, Rita 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 Musyaffi, Ayatulloh Michael Naeda, Naeda Shifa Silvia Naramarito Pardede, Wasti Nasution, Hafifah Nia Damayanti, Nia Nicolas Nikmah, Balqis Nurul Noviana, Natasya Nur Hamidah, Nur Nurshabrina, Alhaniyah 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