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All Journal Riset Akuntansi dan Keuangan Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Telaah Bisnis Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Indonesian Journal of Accounting and Business JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah

Eny Kusumawati

Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta

Author-ID : 3170027

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, COMPANY GROWTH, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE Eny Kusumawati; Adi Setiawan
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8574

The purpose of this study is to study the effect of managerial ownership, institutional ownership, company growth, liquidity and profitability on value 65 manufacturing companies in the Indonesian Stock Exchange in the 2015-2017 period. The sampling technique used classic assumption tests and multiple linear regression analyzes with the help of SPSS 22 for windows. The results of the analysis show that: Managerial ownership and profitability affect the value of the company while institusional ownership, company growth, and liquidity do not affect the value of the company.

Earnings Management on Firm Value, Audit Quality, and Managerial Ownership as Moderating Variables Agus Endro Suwarno; Fernandaningky Dewi Rahiliya; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.

Corporate Social Responsibility and Firm Value with Profifitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables Eko Sugiyanto; Rina Trisnawati; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14107

The purpose of this study was to analyze the influence of CSR on firm value with profitability, company size, managerial ownership and board of commissioners as moderating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies . This research uses statistical analysis by regression analysis with moderating variables. The results in this study are corporate social responsibility had affect the value of the company. Company profitability and size can moderate the relationship of CSR to firm value. Whereas managerial ownership and the board of commissioners cannot moderate the relationship of CSR to the value of the company).

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Eny Kusumawati; Ika Putri Yuliantoro; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting

DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6935

This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management. Keywords: finantial, non finantial, earning management

PENGARUH VOLUME PERDAGANGAN SAHAM, DIVIDEND YIELD, EARNING VOLATILITY, FIRM SIZE, DAN NILAI TUKAR TERHADAP VOLATILITAS HARGA SAHAM (Studi Empiris Prusahaan yang Terdaftar Indeks LQ45 Periode 2016-2020) Donna Rizky Safrani; Eny Kusumawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study was to examine the effect of stock trading volume, dividend yield, earning volatility, firm size, and exchange rate on stock price volatility. The sample data used in the study amounted to 114 of 23 companies indexed by LQ45 in the 2016-2020 research period. Analysis of the data used in this study is multiple linear regression analysis. Based on the research, it can be concluded that stock trading volume has a positive and significant effect on stock price volatility, firm size has a significant negative effect on stock price volatility, while other variables have no effect on stock price volatility.

Identifikasi Sektor Unggulan Kabupaten Lamongan: Tahun 2006 2010 Siti Fatimah Nurhayati; Eny Kusumawati
Telaah Bisnis Vol 14, No 1 (2013): Juli 2013
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

AbstractDevelopment focus was more on macroeconomic growth during New Order era. Consequently, a significant development inequality occurred among regions with a potential conflict. Considering the problem, central government enacted local autonomy policy in 1999 and revised by Act No. 32 of 2004. The policy is expected to make local governments being able to organize discretionally more effective and efficient local developments. It is also expected to occur in Lamongan Regency. The research aims to identify leading sectors and to analyze change pattern of economic structure of Lamongan Regency of 2006-2010.Shift Share’s Esteban Marquilas is used to identify the leading sectors and pattern of economic structure change can be known from this. The results indicated farming and services as the leading sector. Economy of Lamongan is in transition dominated by primer to secondary and tertiary sectors

PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, RISIKO BISNIS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020 Rukimah Ruldianah; Eny Kusumawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Capital structure is one of the important topics in financial management such as creditors, shareholders, and management. Optimal capital structure is needed to ensure the survival of the company. Because the capital structure has an impact on the company's financial position which in turn will affect the value of the company. The purpose of determining the capital structure is to ensure the most optimal cost of capital and maximize shareholder welfare.This research uses quantitative research. The data used in this research is secondary data. The population of this research is a manufacturing company, totaling 192 companies. The sampling technique used the purposive sampling method, the sample was obtained from 2016 to 2020, so that the unit of analysis was obtained as many as 270 companies.This study provides empirical evidence that liquidity has an effect on capital structure, while profitability, firm size, business risk, and asset structure have no effect on capital structure.

ANALISIS PENGARUH PENGUNGKAPAN CSR, PERUBAHAN UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Amara Sella Pradista; Eny Kusumawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Stock returns had a significant impact on investors and companies, stock returns were used as a measure of company performance by investors to invest in companies in the stock market. This study aims to determine the effect of CSR disclosure, company size, liquidity, leverage, and profitability on stock returns in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this research was purposive sampling. The sample of this study consisted of a unit analysis of 351 companies that met the criteria. The analytical method used is multiple linear regression analysis. The result of the hypothesis testing indicated that profitability has an effect on stock returns. Meanwhile, CSR disclosure, firm size, liquidity, and leverage have no effect on stock returns

Penakerja Bagi Bank Sampah dan Pengrajin Tas Daur Ulang di Wilayah PRM Karanglo Polanharjo Klaten Eny Kusumawati; Rina Trisnawati; Erma Setiawati; Eskasari Putri
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.618 KB)

Permasalahan sampah sekarang ini menjadi keprihatinan masyarakatluas. Upaya-upaya untuk mengatasi terus dilakukan meskipunmengalami berbagai hambatan. PRM Karanglo Polanharjo Klatenmendukung kegiatan-kegiatan masyarakat yang peduli terhadappermasalahan sampah. Di wilayah PRM Karanglo Polanharjoterdapat paguyuban bank sampah dan distro kerajinan tas daur ulangyang sedang merintis usaha penyelesaian masalah sampah agarmemiliki nilai tambah ekonomis. Namun upaya ini masih mengalamibeberapa kendala seperti, kesadaran masyarakat peduli sampah masihrendah sehingga perlu terus dimotivasi, pengorganisasian paguyubanbank sampah masih dikelola dengan sederhana, pengelolaan komposdi paguyuban bank sampah belum optimal karena belum memilikimerek pada produk yang dihasilkan, pengrajin daur ulang sampahterkendala dibidang pemasaran produknya karena masihmenggunakan metode gethok tular dan kedua pengrajin masihkesulitan dalam menentukan harga pokok produksi (HPP). Tujuanpengabdian Penakerja Universitas Muhammadiyah Surakarta bersertaPRM Karanglo Polanharjo Klaten adalah meningkatkan motivasimasyarakat agar peduli sampah, menguatkan kelembagaan banksampah, meningkatkan pengetahuan dan ketrampilan bagi pengrajintas daur ulang dalam menentukan harga pokok produksi sehinggamampu melakukan perencanaan keuangan dan produksi danpengetahuan dan ketrampilan pemasaran melalui penentuan merk dankemasan produk. Metode pelaksanaan pengabdian Penakerja denganpelatihan dan pendampingan penguatan kelembagaan paguyubanbank sampah, pelatihan metode pemasaran dan penentuan HPP padatas daur ulang. Luaran kegiatan ini adalah satu dokumen strukturorganisasi bank sampah, satu dokumen HPP dan perencanaankeuangan, dua katalog produk tas daur ulang, satu rim brosur sebagaialat pemasaran tas daur ulang, dan publikasi di Urecol 2018. Sebagailuaran tambahan nota kesepakatan kerjasama antara Prodi AkuntansiFEB UMS dengan Desa Karanglo, lima proposal pengabdianmasyarakat pada internal UMS yaitu PID dan satu proposalpengabdian masyarakat kemenristek yaitu PKM.

Co-Authors Adi Setiawan Adnan Abdul Aziz Agus Endro Suwarno Akmalia Khoir Alfian Bagas Wiratama Amara Sella Pradista Ayu Vivi Wulandari Bias Kamajaya Dewi Nur Safitri Donna Rizky Safrani Eko Sugiyanto Erma Setiawati Eskasari Putri Fernandaningky Dewi Rahiliya Iis Arista Anggraeni Ika Putri Yuliantoro KHOIR, AKMALIA Margini Margini Rina Trisnawati Rukimah Ruldianah Shafira Hakim Dara Diparma Siti Fatimah Nurhayati Tegar Nur Saputro Wanda Nurhidayah Winda Ayu Fitriawibowo Wiwid Setyowati

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