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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Dan Bisnis Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Educoretax Action Research Literate (ARL) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Indonesia Sosial Sains Enrichment: Journal of Multidisciplinary Research and Development Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis JBES
Hasnawati Hasnawati
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Transportation Other

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Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Afyfah Putri Ramadya; Murtanto Murtanto; Hasnawati Hasnawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.630

Abstract

This study aims to determine the effect of audit fee, audit tenure, auditor specialization, and size firm on audit quality in companies listed the Kompas 100 index on Bursa Efek Indonesia in 2020-2022 either partially or simultaneously. The type of data in this study is quantitative with secondary data. The sample used in this study was 76 companies with 228 financial statements. The sampling technique uses purposive sampling technique. The analysis methods used in this study are logistic linear regression analysis and descriptive analysis. The results showed that audit fee has a positive effect on audit quality, audit tenure has a negative effect on audit quality, while auditor specialization did not has negative effect on audit quality, and size firm did not has negative effect on audit quality.
The Effect of ESG Disclosure, Audit Quality, Internal Audit, on Company Value Arlisha Azahra; Hasnawati Hasnawati
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.992

Abstract

This study aims to examine the presence or absence of the effect of ESG Disclosure, Environmental Disclosure, Social Disclosure, Governance Disclosure, Audit Quality, and Internal Audit on Company Value. The population used in this study is companies listed on the IDX in several non-financial sectors, namely the energy, raw materials, health, industry, and infrastructure sectors in the 2020-2022 period that successively publish sustainability reports, annual reports, and financial statements for the fiscal year December 31. The total population in this study was 346 companies with the number sampled being 45 companies using purposive sampling techniques. The data was analyzed using regression panel data made into two models and processed using E-Views software version 9. The results of this study provide results that in model 1 ESG Disclosure, Audit Quality, Internal Audit partially affect Company Value. The results in model 2 provide results that Environmental Disclosure affects Company Value, Social Disclosure does not affect Company Value, Governance Disclosure does not affect Company Value, Audit Quality affects Company Value, Internal Audit does not affect company value. In model 1 and model 2, the Leverage control variable, ROE has a significant positive influence on Company Value, while Firm Size does not have a positive influence on Company Value
The Effect of Remuneration of Directors and Commissioners, Enterprise Risk Management on Financial Distress with Firm Life Cycle as Moderation Indira Salsabila; Hasnawati Hasnawati
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.994

Abstract

This study aims to determine the effect of Remuneration of Directors and Commissioners, Enterprise Risk Management on Financial Distress with Firm Life Cycle as moderation. This study uses secondary data obtained from the company's financial statements and annual reports. The amount of data in this research population is 150 data from retail companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2022. The analysis technique used in this research is moderated linear regression analysis which is processed using SPSS version 27. The results of this study are enterprise risk management has a negative effect on financial distress, firm life cycle strengthens the relationship between remuneration of directors and commissioners on financial distress, remuneration of directors and commissioners has no effect on reducing the level of financial distress, firm life cycle has no effect on the relationship between enterprise risk management and financial distress.
Pengaruh Biaya Lingkungan Dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan Dengan Dewan Komisaris Independen Sebagai Pemoderasi Regina Theresia Eku; Hasnawati Hasnawati
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3464

Abstract

This research was conducted because researchers wanted to know the influence of environmental costs, environmental disclosure and environmental performance on company value with an independent board of commissioners as moderator in manufacturing companies in Indonesia during the period 2021 to 2022. This research is a replication of Hidayat et al's research. al., (2023) "The Effects of Environmental Cost, Environmental Disclosure and Environmental Performance on Company Value with Independent Board of Commissioners as Moderation" in research conducted on the Indonesia Stock Exchange in 2018-2021, and to measure the independent board of commissioners using the formula the number of independent commissioners is divided by the number of independent commissioner board members multiplied by 100%, while the research to be carried out by the author will be carried out on the Indonesia Stock Exchange in 2021-2022 and will take a sample of all Basic Materials companies in the Raw Goods sector and Industrial companies ( Industrials) Industrial Goods sector listed on the Indonesian Stock Exchange, and to measure the independent board of commissioners using the formula for the number of meetings of the board of commissioners in one year.
Analysis Of Financial And Non-Financial Performance Of The 3 Largest Companies In The United Kingdom’s Apparel Retail Industry For 2018-2022 Patricia Gloria Evania Sesa; Hasnawati Hasnawati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.49

Abstract

This study aims to analysis of the financial and non-financial performance of the 3 largest companies in the united kingdom's apparel retail industry for 2018-2022. This research use a quantitative with Cluster Random Sampling. Data was collected using documentation from companies annual report and sustainability report. The data were processed using financial ratios, ESG (Environmental, Sosial, and Governance) Score, PESTLE analysis, and Critical Success Factors. The results of this study show that the financial and non-financial performance of retail companies in England in 2018-2022 faced several factors that made these companies have to adapt starting from Pandemic Covid-19, brexit, shifts in consumer tastes, e-commerce developments, customers who are more concerned about environmental impacts, supply chain disruptions, and decreased consumer spending. The results of a comparison of financial and non-financial performance before the Covid-19 pandemic, and during Covid-19 for companies in the apparel retail sector in England in 2018-2022. Before Covid-19 companies had steady growth, reliance on physical stores, table supply chains, Employee well-being, and sustainability initiatives. During Covid-19 companies had different challenges such as Revenue decrease, E-commerce surge, and supply chain disruptions, financial strain, Digital transformation, and employee safety. As a whole, the Covid-19 pandemic forced companies in the clothing retail sector to change quickly and change their strategy in order to stay in business. This crisis shows how important it is to be flexible, digitally ready, and have a strong supply chain. Companies that have invested in digital capabilities and embraced e-commerce are better able to weather the storm. Sustainability and ethical practices remain important, but staying afloat and making changes to operations becomes even more important during the peak of the pandemic. The results also show that between the three companies Next plc has had a stable financial condition for the past five years, which is crucial for long-term success and growth in the retail industry. Next has also built a strong brand identity over the years. This recognition helps in building trust and attracting new customers, making it easier to introduce new products or expand into new markets.
Digitalisasi Mempengaruhi Kinerja Perusahaan: Peran dari Bisnis Model Inovasi (Evidence from Indonesia) Karmilah Karmilah; Hasnawati Hasnawati; Nurhastuti Kesumo Wardhani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2229

Abstract

Advances in digitalization provide various opportunities to innovate and create value. It is hoped that this research can be a reference for academics and practitioners that companies need to prioritize investment in digital assets and technology that are integrated in innovative business processes so that they can create value and improve company performance. This research aims to determine the influence of digital operations capabilities and digital integration capabilities through the role of business model innovation in improving company performance. This research method uses purposive sampling on industrial companies in 2020-2022 with 120 data with a panel data regression model. The research results show that digital operational capabilities, digital integration capabilities and efficient business model innovation are not able to mediate digital operational capabilities and company performance. However, the efficiency of the innovation business model is able to mediate the relationship between digital integration capabilities and company performance
The Influence of Competence, Emotional Quotient, and Religiosity on Audit Quality Andi Fauziah Aliyya Ramadhana; Hasnawati Hasnawati
Journal of Business Education and Social Vol. 3 No. 2 (2022): Journal of Business Education and Social
Publisher : Universitas Islam Syekh Yusuf

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

Abstract

The probability that the auditor will assess the presence of an infraction in the client's accounting system and then report that infraction is what we mean when we talk about audit quality. This study aims to analyze the influence of competence, emotional quotient, and religiosity on audit quality. This research is quantitative with convenience sampling. Data was collected using a questionnaire and distributed to respondents using a google form. There were 100 respondents, and 100 of them could be evaluated. The data were processed using SPSS Version 27 for reliability and validity tests and hypotheses using SmartPLS 3.0. The result of this study is that competence and emotional quotient has a significantly positive effect on audit quality. This shows that the auditor should have emotional intelligence, comprehend his or her place in society, and have adequate knowledge in his field to produce better audit quality. Otherwise, the religiosity of an auditor does not influence audit quality. Finally, this study contributes to a better understanding of the influence of competence, emotional quotient, and religiosity on audit quality from auditors in Jakarta.
Pengaruh Karakteristik Direktur Utama terhadap Kinerja Karbon Perusahaan Kenny Christony Nugroho; Hasnawati Hasnawati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.863

Abstract

This research aims to examine the influence of the characteristics of the main director on the company's carbon performance. This research uses a population consisting of non-financial companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. The data taken from this sample is secondary data in the form of information on company carbon emissions obtained through annual reports and sustainability reports for 2019-2022. Data was collected from 180 different companies with a final total sample of 350 data using purposive sampling techniques. Data processing was carried out using the SPSS 25 application and using the multiple linear regression method. Based on the analysis carried out, it was concluded that the characteristics of the main director in the form of tenure and level of education have a negative effect on the company's carbon emissions intensity. Characteristics such as the age of the main director have no effect on the company's carbon emissions intensity.
Pengaruh Karakteristik Chief Financial Officer (CFO) terhadap Akuntansi Prudensial Shafa Aprilia Zahrah; Hasnawati Hasnawati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.875

Abstract

This research aims to empirically test and analyze the influence of Chief Financial Officer (CFO) characteristics on prudential accounting in banking sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with a total of 43 companies. This research was conducted using quantitative methods and using multiple linear regression analysis. The sampling determination technique in this study used purposive sampling. This research was formed because the role of the CFO is an important aspect in managing company finances, one of which is implementing prudential accounting. Prudential accounting is a principle used when making financial reports proactively to consider the possibility of uncertainty in business operations and is useful for anticipating uncertain things that will happen in business activities. Therefore, from the characteristics of this CFO to determine whether the CFO has applied this prudential principle when reporting financial statements. The results of the hypothesis testing in this study indicate that CFO Tenure has no effect on prudential accounting. CFO Education has an effect on prudential accounting. CFO Industry Experience has an effect on prudential accounting. CFO Performance has an effect on prudential accounting.
PENGARUH ADVERTISING, CAPITAL EXPENDITURE, PENDIDIKAN CEO DAN PENDIDIKAN CFO TERHADAP TAX AVOIDANCE PADA SEKTOR PERBANKAN DI INDONESIA Salsabila Rachmasari Suharto; Dhia Naufal Rafi; Hasnawati Hasnawati
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.15098

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh advertising, capital expenditure,Pendidikan CEO dan Pendidikan CFO terhadap tax avoidance. Penelitian ini dilakukan pada sektor perbankan yang terdaftar di BEI tahun 2017-2020. Teknik sampling yang digunakan adalah purposive sampling method, sehingga jumlah sampel yang memenuhi kriteria dalam penelitian ini adalah 28 bank. Analisis data yangdigunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukkan bahwa advertising, capital expenditure, Pendidikan CEO dan Pendidikan CFO berpengaruh positif terhadap tax avoidance. This study aims to determine the effect of advertising, capital expenditure, CEO education and CFO education on tax avoidance. This research was conducted in the banking sector listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling method, so that the number of samples that met the criteria in this study were 28 banks. Analysis of the data used is multiple linear regression. The results of this study indicate that advertising, capital expenditure, CEO education and CFO education have a positive effect on tax avoidance.
Co-Authors Abiy Nugraha Abiy Nugraha Adelia Ayuningtyas Affana Ameissa Valaswara Afifah Aryani Afifah Aryani Afyfah Putri Ramadya Ainun Khoir Rizki Ainun Khoir Rizki Amya Yulia Sari Amya Yulia Sari Andi Fauziah Aliyya Ramadhana Annissa Nurizka Arlisha Azahra Christina Dwi Astuti Christina Dwi Astuti Cindy Pratiwi Cindy Pratiwi Dhia Naufal Rafi Diftya Rachmitha Hunafah Diftya Rachmitha Hunafah Dion Caesar Nugroho Fayiz Arif Raharjo Guilbert Reynaldo Immanuel Guilbert Reynaldo Immanuel Hanny Hanny Haryo Kuncara Indira Salsabila Karmilah Karmilah Kenny Christony Nugroho M. Umar Bakri Hutahahean Marieta Ariani Marieta Ariani Mega Ayu Ratnasari Mohammad Al Muhthadin Mohammad Al Muhthadin Muhammad Aldy Saputra Muhammad Nuryatno Amin MURTANTO MURTANTO NURHASANAH NURHASANAH NURHASANAH NURHASANAH Nurhastuti Kesumo Wardhani Oktaviani Oktaviani Patricia Gloria Evania Sesa Putri Claudia Febrinalda Putri Claudia Febrinalda Rahayu Amalia Pertiwi Rakendro Wijayanto Regina Ana Tasia Regina Regina Ana Tasia Regina Regina Theresia Eku Renny Risqiani Rusmia Rusli Rusmia Rusli Salsabila Rachmasari Suharto Shafa Aprilia Zahrah Siti Farida Zahwa Synthia Ariani Tyas Pambudi Raharjo Vinola Herawaty Yanti, Harti Budi