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Etty Gurendrawati, Etty
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Pengaruh Firm Size, Solvabilitas, Peringkat Obligasi, dan Corporate Governance Terhadap Yield Obligasi Korporasi Noviana, Natasya; Gurendrawati, Etty; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.07

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh beberapa faktor internal seperti firm size, solvabilitas, peringkat obligasi dan corporate governance terhadap yield obligasi korporasi. Populasi dalam penelitian ini adalah obligasi korporasi yang diperdagangkan selama periode pengamatan, yaitu 1 Januari 2020-31 September 2021. 170 data sampel dipilih setelah pemilihan sampel dengan metode purposive sampling. Jenis data dalam penelitian ini adalah unbalanced data panel. Teknik analisis dalam penelitian ini adalah regresi data panel dengan model regresi yang terpilih adalah fixed effect model. Hasil pengujian hipotesis menyatakan bahwa secara parsial firm size, kepemilikan manajerial, dan dewan komisaris independen berpengaruh terhadap yield obligasi, sedangkan solvabilitas, peringkat obligasi, dan komite audit secara parsial tidak berpengaruh terhadap yield obligasi. Secara simultan, firm size, solvabilitas, peringkat obligasi, dan corporate governance berpengaruh terhadap yield obligasi. Bagi investor, penelitian ini dapat dijadikan pertimbangan sebelum memutuskan berinvestasi pada suatu obligasi. Risk-averse investor sebaiknya berinvestasi pada obligasi yang diterbitkan perusahaan yang asetnya besar, kepemilikan saham oleh manajemen kunci yang rendah, dan mengangkat dewan komisaris indipenden minimal sesuai peraturan yang berlaku.
Pengaruh Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol Irmalasari, Evi; Gurendrawati, Etty; Muliasari, Indah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.11

Abstract

Nilai perusahaan menjadi suatu hal yang penting karena dapat memberikan gambaran pertumbuhan perusahaan dan kinerja manajemen. Upaya yang dilakukan oleh manajemen dalam mengelola perusahaan akan meningkatkan keuntungan dan mengurangi risiko kerugian dimasa mendatang. Semakin tinggi nilai perusahaan maka pemegang saham perusahaan akan semakin sejahtera. Tujuan dalam penelitian ini adalah untuk melihat pengaruh Good Corporate Governance (GCG) dan Corporate Social Responbility (CSR) Terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Dengan menggunakan metode purposive sampling menghasilkan sampel sebanyak 100 selama periode pengamatan. Teknik analisis data menggunakan random effect model. Data diolah dengan menggunakan eviews. Hasilnya menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap nilai perusahaan, sementara leverage berpengaruh negatif terhadap nilai perusahaan, sedangkan komite audit, csr, dan ukuran perusahaan tidak berpengaruh pada nilai perusahaan.
Pengaruh Laba Per Saham, Rasio Utang Terhadap Modal, dan Rasio Lancar Terhadap Nilai Perusahaan Wulandari, Dewi; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.05

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh Earning per Share, Debt to Equity, dan Current Ratio terhadap Price to Book Value. Pada penelitian ini sumber data yang digunakan adalah data sekunder, yang bersumber dari laporan keuangan. Analisis data pada penelitian ini menggunakan model analisis regresi linear berganda. Hasil peneltian menunjukkan bahwa Current Ratio berpengaruh positif terhadap Price to Book Value. Sementara Earning per Share dan Debt to Equity tidak berpengaruh terhadap Price to Book Value.
Pengaruh Kinerja Keuangan Terhadap Market Share Perbankan Syariah di Indonesia Melina, Delvia; Gurendrawati, Etty; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.10

Abstract

ABSTRAK This study aims to analyze the effect of financial performance on the market share of Islamic banking in Indonesia. This study uses secondary data, namely the quarterly financial reports of Islamic commercial banks in 2019-2021. The sample was selected using a purposive sampling method and a total sample of 96 data was obtained from 8 Islamic Commercial Banks that met the criteria. The data analysis method used in this study is the panel data regression method. The results of this study prove that the Capital Adequacy Ratio (CAR) variable has a significant negative effect on market share due to the high CAR ratio because Islamic banks always try to keep their CAR in accordance with applicable regulations. The Variable Operating Costs and Operating Income (BOPO) has no effect on Market Share because the average BOPO in the study year of 90% does not reflect the efficiency of business activities so that customers also do not see BOPO as having an influence on banking business activities. And for Third Party Funds (DPK) and Non-Performing Financing (NPF) have a positive effect on Market Share. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap pangsa pasar perbankan syariah di Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan triwulan bank umum syariah tahun 2019-2021. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh total sampel sebanyak 96 data dari 8 Bank Umum Syariah yang memenuhi kriteria. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi data panel. Hasil penelitian ini membuktikan bahwa variabel Capital Adequacy Ratio (CAR) berpengaruh negatif signifikan terhadap pangsa pasar karena tingginya rasio CAR karena bank syariah selalu berusaha menjaga CAR-nya sesuai ketentuan yang berlaku. Variabel Biaya Operasional dan Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Pangsa Pasar karena rata-rata BOPO pada tahun penelitian sebesar 90% tidak mencerminkan efisiensi kegiatan usaha sehingga nasabah juga tidak melihat BOPO berpengaruh terhadap bisnis perbankan kegiatan. Dan untuk Dana Pihak Ketiga (DPK) dan Non-Performing Financing (NPF) berpengaruh positif terhadap Market Share.
Analisis Likuiditas, Solvabilitas dan Arus Kas Operasi terhadap Financial Distress dengan Komite Audit sebagai Variabel Moderasi Susilawati, Elis; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.11

Abstract

This research was conducted to determine the effect of liquidity, solvency, and operating cash flow on financial distress with the audit committee as a moderating variable. The purposive sampling method was used as a sampling technique with 28 selected companies from all infrastructure companies listed on the Indonesia Stock Exchange for 2020 – 2021. This research uses secondary data obtained by documentation techniques from financial statements, cash flow reports, and company annual reports. The data was processed using panel data regression analysis with the Eviews 12 program. The results of this study indicate that liquidity and operating cash flow have a significant positive effect on financial distress. Meanwhile, solvency does not affect financial distress. Then the audit committee as a moderating variable in this study is unable to moderate the effect of liquidity, operating cash flow, and solvency on financial distress.
Pengaruh NPL, LDR, dan CAR Terhadap Profitabilitas dengan CKPN sebagai Variabel Moderasi Nikmah, Balqis Nurul; Gurendrawati, Etty; Susanti, Santi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.06

Abstract

This study aims to see the effect of non-performing loans, loan to deposit ratio and capital adequacy ratio on profitability with allowance for impairment losses as a moderating variable. The population in this study are banking companies listed on the IDX in 2020-2021. 66 data samples were selected after selecting the sample by purposive sampling method. This study used the panel data regression analysis technique which was processed using the Eviews 11 application with the selected regression model being the fixed effect model. The results of the study show that partially non-performing loans, loan to deposit ratios, and capital adequacy ratios have an effect on profitability. Allowance for impairment losses is able to moderate the effect of non-performing loans on profitability. Allowance for impairment losses is unable to moderate the effect of the loan to deposit ratio and capital adequacy ratio on profitability.
Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, dan Financial Technology Terhadap Kinerja UMKM Ade Puspita, Reni Suwandi; Gurendrawati, Etty; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.04

Abstract

This quantitative research aims to determine how the ability to compile financial statements, financial literacy, and financial technology affects MSMEs. The main data for this study came from questionnaires, research instruments. MSME owners who live in Matraman District and are registered with the East Jakarta Small and Medium Enterprises Cooperative Trade Industry Office (Sudin PPKUKM) are the subjects of this study. This study gathered 59 MSMEs using the Roscoe method. To analyze the data, multiple linear analysis was carried out using the SPSS program version 26, and from the results of the analysis it can be concluded that the variable ability to compile reports does not affect the performance of MSMEs, financial literacy does not affect the performance of MSMEs, and financial technology does not affect the performance of MSMEs
Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang Rizanti, Puti Zhafira; Gurendrawati, Etty; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.05

Abstract

The Effect of Free Cash Flow, Profitability, and Company Size on Debt Policy in LQ45 Companies Listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research was conducted to determine the effect of free cash flow, profitability, and company size on debt policy. This research uses LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period as the population. This research method uses quantitative methods with data in the form of financila reports available IDX website. The sample was selected using purposive sampling and produced 108 observation data. The data were processed using the SPSS application and analyzed using multiple linear regression analysis. Based on the results of the analysis conducted, it can be concluded that profitability does not have a significant effect on debt policy. Meanwhile, free cash flow and company size have a significant effect on debt policy.
The Effect of Capital Structure, Growth, and Firm Size on Firm Value Ardelia, Sarah Selli; Gurendrawati, Etty; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.15

Abstract

This research aims to determine the impact of capital structure, growth, and firm size affect the infrastructure industry companies stated on the Indonesia Stock Exchange (IDX) from 2019 and 2023 in terms of their firm value. The sample size was determined using purposive sampling. The research employed secondary data, which was sourced from the 2019 until 2023 financial statements of infrastructure companies. The multiple linear regression analysis method was applied in this investigation. Version 26 of SPSS was used to an analyze the data. The findings of this research indicated that a firm's value is influenced by its capital structure, growth, and size.
Pengaruh PAD, Tax Effort, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Frijunita, Syafira; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.02

Abstract

This research aims to determine the influence of regional own-source revenue (PAD), tax effort, and capital expenditure on the level of regional financial independence. Sampling was conducted using purposive sampling. The analytical technique employed was panel data regression, with a sample size of 34 districts and/or cities. The data used in this study were secondary data obtained from the official websites of districts/cities in Central Java Province. The results of the t-test indicate that PAD has a positive effect on the level of regional financial independence. Tax effort does not significantly affect the level of regional financial independence. Capital expenditure also does not affect the level of regional financial independence. Meanwhile, the F-test results show that PAD, tax effort, and capital expenditure can be used to predict the level of regional financial independence Keyword: PAD, Tax Effort, Capital Expenditure, The Level of Regional Financial Independence
Co-Authors Ade Puspita, Reni Suwandi Agus Wibowo Ardelia, Sarah Selli Armeliza, Diah Ayyasyi, Alwan Caesar Marga Putri, Caesar Marga Choirul Anwar Dara, Despinur Dewi Wulandari Dwi Handarini, Dwi Dwi, Mega Arthika Febriano, Muhammad Rasya Fitriana, Jihan Frijunita, Syafira Havi, Alya Putri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ilyas Nur Imam Indra Pahala Irmalasari, Evi Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Lestari, Fitra Dila Marsellisa Nindito, Marsellisa Maulida, Ervina Melina, Delvia Muharyadi, Amril Muliasari, Indah Nasution, Hafifah Nikmah, Balqis Nurul Noviana, Natasya Nur Hamidah, Nur Nurshabrina, Alhaniyah Petrolis Nusa Perdana, Petrolis Nusa Respat, Dwi Kismayanti Respati, Dwi Kismayanti Rida Prihatni Rizanti, Puti Zhafira Sang, Lim Thien Santi Susanti, Santi Sasmi, Aji Ahmadi Suherman, Suherman Susilawati, Elis Tri Hesti Utaminingtyas, Tri Hesti Ulupui, IGKA Umi Widyastuti Wahyuningsih, Ika Tri Yuniarti, Puji Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad