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Etty Murwaningsari

Publications (6)

Analysis of Factors that Influence SOE'S Superior Performance with Cost Leadership as a Mediation Variable

Syarifa Yunindiah Lestari, Etty Murwaningsari, Sekar Mayangsari & Vinola Herawaty · Asian Journal of Economics, Business and Accounting · 2021

This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN.  The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned Enterprises. Research is finding that the vari...

Open access Research Article 10.9734/ajeba/2021/v21i2130518

Factors Affecting the Profitability Management of Indonesian State-Owned Enterprises: Cash Flow from Operating as a Moderating Variable

Syarifa Yunindiah Lestari, Etty Murwaningsari, Sekar Mayangsari & Vinola Herawaty · Asian Journal of Economics, Business and Accounting · 2020

This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the last eleven years and using multiple regre...

Open access Research Article 10.9734/ajeba/2020/v18i130275

The Effect of Market Performance, Corporate Governance and Examination of Corporate Taxes with Tax Amnesty as Moderators

Aris Riantori Faisal, Etty Murwaningsari, Sekar Mayangsari & Susi Dwi Mulyani · Journal of Economics, Management and Trade · 2020

The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance, corporate governance, and tax audits toward corp...

Open access Research Article 10.9734/jemt/2020/v26i430241

Estimates Model of Factors Affecting Financial Distress: Evidence from Indonesian State-owned Enterprises

Aminullah Assagaf, Etty Murwaningsari, Juniati Gunawan & Sekar Mayangsari · Asian Journal of Economics, Business and Accounting · 2019

This study as a model estimation of factors that influence the financial distress of State-Owned Enterprises. This study contributes to the gap in an earlier study using a logistic model which classifies companies with indicators one for companies experiencing financial distress...

Open access Research Article 10.9734/ajeba/2019/v11i330131

Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

Aminullah Assagaf, Etty Murwaningsari, Juniati Gunawan & Sekar Mayangsari · Asian Journal of Economics, Business and Accounting · 2019

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data co...

Open access Research Article 10.9734/ajeba/2019/v11i230124

Taxpayer Compliance: Can Accountant Commitment, Whistleblowing, and Tax System Modernization Impact?

Feber Sormin, Deden Tarmidi & Etty Murwaningsari · Asian Journal of Economics, Business and Accounting · 2024

Aims: The purpose of this study is to examine the impact of Accountants' Professional Dedication, Whistleblowing Mechanism, and Modernization of Tax Administration System on Taxpayer Compliance among practicing accountants in Accounting Firms in Indonesia. Methodology: This resea...

Open access Research Article 10.9734/ajeba/2024/v24i71427