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All Journal Jurnal Reviu Akuntansi dan Keuangan Liquidity: Jurnal Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi JRB-Jurnal Riset Bisnis JABE (Journal of Applied Business and Economic) Jurnal Bisnis dan Akuntansi Accounting Profession Journal (APAJI) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Business Economic, Communication, and Social Sciences Journal (BECOSS) JRAP (Jurnal Riset Akuntansi dan Perpajakan)

TRI ASTUTI

Faculty Of Economic And Business, Universitas Pancasila

Author-ID : 2386444

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Articles

PERAN CORPORATE GOVERNANCE DAN KARAKTERISTIK MANAJER DALAM MANAJEMEN LABA SEPTIVIANI BHAYANGKARI; LAILAH FUJIANTI; TRI ASTUTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research with an objective to verify the correlations between corporate governance, manager characteristics and company size to the profit. The corporate governance which includes board of commissioners, audit committee and board of directors. Whereas manager characteristics that's being used is managerial educations. The number of samples that's in use are 14 industrial and chemical companies which shares are registered in Bursa Efek Indonesia in the period of 2015-2017. Based on the research results, shows that the board of commissioners variable is significantly effecting the profit managements. This proves that board commissioners are adequate to subdue the actions of earnings management. While audit committee, board of commissioners, managerial educations and company size to the profit doesn't show same significant effects to earnings management as board commissioners does.

Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud Tio Revi Suganda; Sri Ambarwati; Tri Astuti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.180

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to give an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of professional skepticism, independency, and experience towards fraud detection. This study was conducted on Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP). The sample that used are 45 auditors. The sample in this research was determined by purpossive sampling method. Data were collected using questionaires. Data analysis technique used is multiple linear regression analysis. Based on the analysis found that professional skepticism has a positive and significant effect on fraud detection, auditor independence has a positive and significant effect on fraud detection, and the auditor’s experiences have a positive and significant effect on fraud detection.

Prediksi Peringkat Obligasi Perusahaan dengan Pendekatan Faktor Keuangan dan Non Keuangan Ameilia Damayanti; Sri Ambarwati; Tri Astuti
JABE (Journal of Applied Business and Economic) Vol 4, No 3 (2018): Journal of Applied Business and Economics
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji pengaruh profitabilitas, likuiditas, leverage, dan umur obligasi terhadap peringkat obligasi pada perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Pengambilan sampel menggunakan teknik purposive sampling, dan sampel yang digunakan dalam penelitian ini sebanyak 17 perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai 2015. Metode analisis yang digunakan adalah regresi logistik.Hasil penelitian menunjukkan bahwa profitabilitas (NPM) tidak berpengaruh signifikan terhadap prediksi peringkat obligasi, likuiditas(CR) berpengaruh signifikan terhadap prediksi peringkat obligasi, leverage (DER)tidak berpengaruh signifikan terhadap prediksi peringkat obligasi, dan umur obligasi tidak berpengaruh signifikan terhadap prediksi peringkat obligasi. Pengujian tersebut berdasarkan pada tingkat keyakinan sebesar 95% dan tingkat eror sebesar 5%.Kata Kunci : Profitabilitas (NPM), Likuiditas (CR), Leverage (DER), Umur Obligasi, Peringkat Obligasi, Pefindo

Determinan Nilai Perusahaan Sebelum dan pada Masa Pandemic Covid-19 Sri Ambarwati; Tri Astuti; Salsabila Azzahra
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 3 No. 2 (2021): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v3i2.7415

This study aims to see the condition of companies in the consumer goods industry sector before the pandemic and during the pandemic using indicators such as Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin ( NPM) and company size against firm value. In the period before and during the Covid-19 PandemicThe method used in this research is quantitative method using secondary data from the company's financial statements for the first quarter until third quarter of 2019 and 2020 using regression method and different test Paired Sample t Test. . The results of this study indicate that (1) the Current Ratio before the Covid-19 pandemic had a significant negative effect on firm value, while Current The ratio during the Covid-19 pandemic did not have a significant effect on the firm value variable, (2) the Debt to Equity Ratio before the Covid-19 pandemic had a significant negative effect on the firm value variable, while the Debt to Equity Ratio during the Covid-19 pandemic had no significant effect on company value, (3) Return on Assets before and during the Covid-19 pandemic did not have a significant effect on the firm value variable, (4) Return on Equity before and during the Covid-19 pandemic had no significant effect on firm value, (5) Net Profit margin has a significant negative effect on firm value before and during pandemi Covid-19, and (6) company size has a significant positive effect on company value before and during the Covid-19 pandemic.

Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate) Tri Astuti
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.

Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi Tryas Chasbiandani; Tri Astuti; Sri Ambarwati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.4451

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect. Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan.

PERAN DIVERSIFIKASI PENDAPATAN DALAM PENINGKATAN KINERJA BANK PADA MASA PANDEMI COVID 19 Tri Astuti; Khalida Utami
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.40

Penelitian ini bertujuan untuk menguji pengaruh diversifikasi pendapatan terhadap kinerja Bank yang diukur dengan Return On Assets dan Risiko pada masa pandemic Covid19. Data penelitian yang digunakan berupa data laporan keuangan triwulan yang ditebitkan pada tahun 2020 yang mewakili periode pada pandemic Covid19. Penelitian ini menemukan bahwa pada diversifikasi pendapatan hanya mempengaruhi Return On Assets, namun tidak berpengaruh pada risiko bank. Hasil ini menunjukkan bahwa pada masa pandemik Covid19, Bank mampu untuk meningkatkan kinerjanya dengan melakukan aktivitas diversifikasi. Sedangkan dalam jangka waktu pendek, diversifikasi tidak berdampak pada risiko Bank. Hal ini mengisyaratkan bahwa Bank mampu untuk mengendalikan risiko pasar yang muncul akibat pandemik dengan memaksmalkan sumber pendapatannya.

Pendampingan Pengisian E-SPT Bagi Sivitas Akademik Universitas Pancasila Amelia Oktrivina; Tryas Chasbiandani; Lazarus Sinaga; Tri Astuti; Wasi Widayadi; Derriawan Derriawan; Hendryadi Hendryadi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i3.290

Kegiatan pelatihan ini bertujuan untuk membantu Pengisian E-SPT lebih awal dan aman bagi lingkungan Civitas Akademika Universitas Pancasila. Serta meningkatkan pemahaman dalam perpajakan, mengedukasi wajib pajak dan mendampingi wajib pajak untuk melakukan pelaporan SPT Tahunan. Dengan adanya kegiatan PKM ini, disarankan agar dapat diadopsi dan diaplikasikan pada ruang lingkup yang lebih luas, sehigga edukasi dan literasi terkait dengan perpajakan dapat lebih meningkat. Dengan adanya pemahaman terkait perpajakan dan segala manfaatnya, sivitas akademika di lingkungan Universitas Pancasila dapat memperoleh pemahaman yang lebih baik dan dapat berkontribusi positif terhadap kemajuan perekonomian Negara

Dampak Moderasi Kepemilikan Manajerial Terhadap Hubungan antara Rasio Keuangan dengan Nilai Perusahaan Yuana Mandagie; Tri Astuti; Rafrini Amyulianthy
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACT The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and test moderating managerial ownership of ROA, SER, Size on firm value in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis model used is multiple linear regression with the least squares equation. The results of this study indicate the ROA and Debt to Assets Ratio have a positive effect on firm value, managerial ownership has no effect on firm value, Size has a negative effect and managerial ownership cannot moderate ROA, DAR, Size. The determination test or model variable of these variables on PBV in this study was 74,5% while the remaining 25,5% was influenced by other variables not included in the company in the company model. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, ROA, DER, Size terhadap Nilai Perusahaan dan menguji kepemilikan manajerial memoderasi ROA, DER, Size terhadap nilai perusahaan pada Perusahaan Sektor Industri consumer goods sub sector makanan dan minuman yang terdaftar di BEI periode 2015-2017. Model analisis data yang digunakan adalah regresi linier berganda dengan persamaan kuandrat terkecil. Hasil penelitian ini menunjukkan bahwa ROA dan Debt to Assets Ratio berpengaruh positif terhadap nilai perusahaan, Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, Size berpengaruh negative serta kepemilikan manajerial tidak dapat memoderasi ROA, DAR, Size. Uji determinasi atau variable model dari variable tersebut terhadap PBV dalam penelitian ini sebesar 74,5% sedangkan sisanya 25,5% dipengaruhi oleh variable lain yang tidak dimasukkan kedalam model perusahaan.

Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia? Khalida Utami; Rafrini Amyulianthy; Tri Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the application of integrated reporting in making decisions related to investments both in the short and long term, so that they can support the company's sustainable development strategy.

Co-Authors Ameilia Damayanti Derriawan Derriawan Hendryadi Hendryadi Khalida Utami LAILAH FUJIANTI Lazarus Sinaga Rafrini Amyulianthy Salsabila Azzahra SEPTIVIANI BHAYANGKARI Siregar, Amelia Oktrivina Sri Ambarwati Sri Ambarwati Tio Revi Suganda Tryas Chas Biandani Wasi Widayadi Yuana Mandagie

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