Garuda - Garba Rujukan Digital

Pengaruh auditor dan rasio keuangan terhadap managemen laba AGUSTIN YULIANA; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to get empirical evidence that the effect big four auditor, specialist auditor, audit tenure return on asset, market to book value ratio, leverage, firm size, operating cash flow and loss on earnings management. The sample used in this research was the secondary data from annual report of manufacturing companies which listed on Indonesia Stock Exchange in 2011-2013. The sample was taken using purposive sampling method. The results provide evidence that return on asset, leverage, firm size, operating cash flow and loss are influence the earnings management. Nonetheless, big four auditor, specialist auditor, audit tenure and market to book value ratio are not influence the earnings management.

Faktor determinan pemilihan auditor eksternal yang berkualitas ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the impact of corporate governance mechanism, company's complexity, demand of the external financing and leverage towards the selection of external auditors who can provide high quality audit in Indonesia. This research also uses company's size, foreign ownership and family ownership as control variables. Hypothesis testing is carried out by using logistic regression model using 203 observation with the sample taken from listed companies on the Indonesia Stock Exchange in 2007 except bank and other financial institutions. This study concludes that corporate governance mechanism increases the probability of selecting external auditirs who can provide high quality unit. Company's complexity has a significant influence towards the selection of external auditors although it has a negative correlation leverage do not have any influence on the selection of the external auitors with high quality audit.

Pengaruh karakteristik dan fundamental perusahaan terhadap pengungkapan modal intelektual DEVIN LEONARD; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study to examine the impact of firm size, firm age, type of industry, type of auditor, management ownership, profitability, and leverage on intellectual capital disclosure among non finance companies listed at Indonesia Stock Exchange. ICD ratio is used to determine the intellectual capital disclosure. The study was using 81 non finance company listed in Indonesia Stock Exchange, with a period between 2012 until 2014. The hypothesis were tested using multiple regression to examine the impact of firm size, firm age, type of industry, type of auditor, management ownership, profitability, and leverage on intellectual capital disclosure. The result of this study showed that firm size has impact on intellectual capital disclosure. While the firm age, type of industry, type of auditor, management ownership, profitability, and leverage variables did not have impact on intellectual capital disclosure.

Faktor- faktor yang mempengaruhi kebijakan hutang pada perusahaan non-keuangan yang terdaftar di bursa efek Indonesia ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study was to get empirical evidence influence the insider ownership, institutional ownership, dividend policy, firm growth, profitability, free cash flow, firm size, asset structure to corporate debt policy. This research focus on non-financial companies listed in Indonesia Stock Exchange for the period of 2009 until 2011. The data collection used purposive sampling method by using 53 companies meet the criteria and take as sample. The statistical method used in this research is multiple regressions to see the contribution of each variable influence debt policy. The results of this study shows that insider ownership, dividend policy, free cash flow, and firm size variable does not have influence towards debt policy. In the other hand, institutional ownership, firm growth, profitability, and asset structure have influence toward debt policy

Faktor-faktor yang mempengaruhi pergantian auditor ROBBY ADYTIA PUTRA; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research are to get empirical study that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have influence to auditor switch. This research used 120 non financial companies that met the criteria with total 360 data. Sample selected using purposive sampling method, during the research period 2011 until 2013. Hypothesis tested by using logistic regression analysis. The empirical results of this research show that audit opinion, management changes, size KAP, percentage of changes in return on assets, financial distress, company growth, and public ownership have no influence to auditor switch.

PENGARUH ECONOMIC VALUE ADDED, ARUS KAS OPERASI, RESIDUAL INCOME, EARNINGS, OPERATING LEVERAGE DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is conducted to analyze the influence of Economic value added, cash flow from operations, residual income, earnings, operating leverage and Market value added to the stockholders’ return. This study was also intended to know which performances measures have the most significant effect to the return on shares. The samples of this research are consisting of 23 manufacturing companies that have been listed in the Jakarta’s Stock Exchange (JSX) for period 2003-2005 that has been selected by purposive sampling method. This study uses multiple regression method to see the contribution of each variable influence stockholders’ return. The empiric result indicates that all of the independent variables (Economic value added, cash flow from operations, residual income, earnings, operating leverage and Market value added) do not have significant influence to the return on shares.

PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA FIOREN ASITALIA; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence about the influence of good corporate governance and leverage on earnings management. Good corporate governance in this study included managerial ownership, institutional ownership, board size, audit committee’s size, and the proportion of independent commissioners. This research used discretionary accrual as proxy of earnings management. The Samples of this research used 93 companies manufacturing sector which listed in Indonesia Stock Exchange during period 2013 to 2015, using purposive sampling method. This research used multiple regression to test the hypothesis. The result of this research showed that all component of the good corporate governance (manajerial ownership, institutional ownership, board size, audit committee’s size, and the proportion of independent commissioners) had no effect to earnings management, while leverage had a negative effect to earnings management.

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SELVI SEMBIRING; ITA TRISNAWATI
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain the empirical evidence about factors which influence firm value. The independent variabels in this research are manajerial ownership, institutional ownership, capital structure, profitability, company growth, firm size, dividen policy and the dependent variable is firm value. Population in this research are manufacturing companies listed in Indonesian Stock Exchange from 2013 – 2016. And period of this research is 2014 – 2016. The selection of samples used purposive sampling method and there are 42 companies and 123 observations meet those criteria for samples. This research uses multiple regression method for data analysis. The result of this research shows that capital structure, profitability, company growth and firm size have influence to firm value. Where as, manajerial ownership, institutional ownership and dividen policy have not influence to firm value.

PENGARUH UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG JENNY GUSTIKA CANDRA; Ita Trisnawati
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.9 KB)

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi audit report lag pada perusahaan non-keuangan. Faktor-faktor tersebut adalah ukuran perusahaan, ukuran KAP, financial leverage, profitability, board size, ukuran komite audit, dan opini auditor. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019. Sampel penelitian ini berjumlah 612 data sampel dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi berganda untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitability dan opini auditor memiliki pengaruh negative terhadap audit report lag. Hal ini dikarenakan suatu perusahaan memiliki tanggung jawab untuk menyediakan laporan keuangan kepada pihak stakeholder tepat waktu dan ingin segera menyebarkan kabar baik kepada pengguna laporan keuangan. Ukuran KAP, financial leverage, board size, dan ukuran komite audit tidak memiliki pengaruh terhadap audit report lag.

FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA EARNINGS MANAGEMENT PADA PERUSAHAAN DI INDONESIA Dinda Aulia Lestiawati; Ita Trisnawati
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.586 KB)

The purpose of this study was to obtain empirical evidence regarding the effect of leverage, firm size, tax planning, managerial ownership, institutional ownership, profitability, and independent commissioners as independent variables. And earnings management variable as the dependent variable. This study uses 126 data from 42 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020 and the research sample uses the purpose sampling method. This study uses multiple regression methods and hypothesis testing. the results of this study indicate that leverage, institutional ownership, and profitability have a positive effect on earnings management, while independent commissioners have a negative effect on earnings management. On the other hand, firm size, tax planning, and managerial ownership have no effect on earnings management.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search