Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

1.908

P-Index

This Author published in this journals

All Journal Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Dynamic Management Journal EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Santri : Jurnal Ekonomi dan Keuangan Islam

Triana Zuhrotun Aulia

Universitas Muhammadiyah Tangerang

Author-ID : 3332393

Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Januar Eky Pambudi; Triana Zuhrotun Aulia; Kimsen Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax, income smoothing.

PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, PRICE EARNING RATIO DAN FIRM-SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KATEGORI INDEKS LQ-45 DI BURSA EFEK INDONESIA Triana Zuhrotun Aulia
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Price to Book Value (PBV) is the ratio of the market value of equity to the book value of equity. PBV is the level of ability to create a company's value relative to the amount of capital invested. This study will analyze both simultaneous and partial effect of return on assets, debt to equity ratio, price earning ratio and firm-size to price book value. Companies classified in LQ-45 selected as the population used in this study are listed on the Stock Exchange 2012-2016 period. Purposive sampling is used to get the sample in this research using criterias and 18 companies or 72 firm-years are the samples. Analysis tool in this research using spss 23.0. This research is using multiple linear regression. Based on the results of the partial test (t test) on the real level (α) = 5% can be seen that the variabel return on assets, debt to equity ratio and price earning ratio have a significant and positive impact on price book value, meanwhile firm-size have no significant effect on price book value. Keywords : Firm value, Price Book Value, Return on Asset, Debt to Equity Ratio, Price Earning Ratio, Firm-size.

Peran Informasi Akuntansi Dalam Memprediksi Keputusan Lindung Nilai (Hedging) Sustari Alamsyah; Triana Zuhrotun Aulia
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4727489

Kegagalan PT PLN (Persero) dalam melindungi nilai transaksi menyebabkan perusahaan menderita kerugian sebesar Rp 17,33 Triliun, Hal ini diketahui ketika perusahaan diminta untuk menyajikan kembali laporan kinerja pada kuartal III tahun 2018. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh informasi akuntansi terhadap keputusan lindung nilai dalam rangka meminimalisir potensi resiko kerugian keuangan dari fluktuasi nilai transaksi akibat perubahan kurs. Populasi penelitian yaitu perusahaan manufaktur subsektor barang konsumsi yang terdaftar di BEI periode 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling dan analisis datanya menggunakan regresi logistik. Hasil penelitian menunjukan bahwa likuiditas dan volatility arus kas memiliki pengaruh negatif terhadap keputusan lindung nilai, sedangkan leverage tidak berpengaruh terhadap keputusan lindung nilai. Temuan penelitian yaitu informasi akuntansi mampu memprediksi perusahaan melakukan pengambilan keputusan lindung nilai, terutama perusahaan yang memiliki tingkat likuiditas dan volatilitas arus kas yang tinggi cenderung mengurangi aktivitas transaksi lindung nilai.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN INDIKATOR GLOBAL REPORTING INITIATIVE (GRI) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Triana Zuhrotun Aulia
COMPETITIVE Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i1.463

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years. The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

PENGARUH DEWAN KOMISARIS, LEVERAGE, PROFITABILITAS DAN LIPUTAN MEDIA TERHADAP ENVIROMENTAL DISCLOSURE Anis Viona; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Tujuan dari penelitian ini untuk mengetahui pengaruh dewan komisaris, leverage,profitabilitas dan liputan media terhadap Enviromental Disclosure pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data sekunder yang diperoleh dari analisis laporan keuangan perusahaan. Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2021.Populasi penelitian ini meliputi seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program pengolah data eviews 9.0.Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Liputan Media tidak berpengaruuh terhadap Enviromental Disclosure, Sedangkan Leverage berpengaru terhadap Enviromental Disclosure.

Pengaruh Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi terhadap Sustainability Report Disclosure Septi Ludianah; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

The purpose of this study is to empirically prove the effect of profitability, Institutional Ownership Independent Board of Commissioners and Board of Directors Towards Sustainability Report Disclosure (In Sector Companies Mining Listed on the Indonesia Stock Exchange for the Period 2018 – 2021 ) The population of this study includes all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Technique sampling using purposive sampling technique. Based on predetermined criteria obtained 10 companies. Type of data used is secondary data obtained from the official website of each company mining. The analytical method used is data logical regression analysis panel. The results showed that profitability, institutional ownership and The Independent Board of Commissioners has no effect on the Sustainability Report Disclosure, while the Board of Directors has a significant positive effect Sustainability Report Disclosure. Taken together, the research shows that Profitability, Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Report Disclosure.

Pengaruh Kebijakan Dividen, Dewan Komisaris Independen, Corporate Social Responsibility, dan Profitabilitas Terhadap Nilai Perusahaan Nurul Rahmawati; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Tujuan penelitian ini adalah untuk mengetahui pengaruh kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 18 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis yang digunakan adalah analisis regresi logistik data panel yang didukung oleh aplikasi program Eviews. Hasil penelitian ini menunjukkan bahwa kebijakan dividen, tanggung jawab sosial perusahaan, dan profitabilitas tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen berpengaruh terhadap nilai perusahaan, dan kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas secara bersama-sama berpengaruh terhadap nilai perusahaan. . Kata kunci: nilai perusahaan, kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas.

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Leverage Dan Ukuran Perusahaan Terhadap Kualitas Laba Winda Mulyani; Dirvi Surya Abbas; Hamdani Hamdani; Triana Zuhrotun Aulia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : POLITEKNIK PRATAMA PURWOKERTO

The study aims to test empirically the effect of managerial ownership, ios, leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality.

Principles of Good Governance in Quranic’s Perspective Eko Sudarmanto; Triana Zuhrotun Aulia
International Journal of Islamic Thought and Humanities Vol. 1 No. 2 (2022): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

The purpose of this study is to find out how the Quran perspectives in explaining the principles of good governance. The methodology used in this research is library research through a qualitative approach , namely research that processes thinking deductively and inductively. The source of this research data consists of a primary data source in the form of Verses of the Qur'an which is used as a reference with the explanation of several mufasir, and a secondary data source consisting of relevant previous scientific research works in the form of books, journals and other scientific works. The metode of the Interpretation of Al-Quran used as a method of analysis in this study is the method of tafsir al-maudhu'i. In conclusion, some contextual principles in good governance are contained in several verses in the Qur'an, both on Transparency, Accountability, Responsibility, Independentity, and Fairness. The important point of this research is that in offering a solution to a problem, Al-Quran always provides perspective not only materially but also a spiritual perspective.

KUALITAS LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

The purpose of this research was to examine the effect of implementing SAK ETAP on the quality of financial reports at cooperatives in Tangerang City . This study distributed 50 questionnaires and only 32 usable questionnaires. Data analysis methods used by this research were partial least square (PLS) with SmartPLS 3.0. The results of this study are implementing SAK ETAP have a positive and significant effect on the quality of financial reports. Implementation SAK ETAP proved to improve the quality of financial reports at cooperative in Tangerang City. SAK ETAP produces information is relevance, faithful representation, comparable, verifiable, timely, and understandable that is useful for users of cooperative financial reports. Keywords : implementing SAK ETAP, quality of financial reports, cooperative reports.

Co-Authors Abbas, Dirvi Surya Anis Viona Hamdani Hamdani Ichwan Syahrul Gunawan Imam Hidayat Kimsen Kimsen Luthfi Setyo Maharani Mia Novianti Nurul Rahmawati Pambudi, Januar Eky Septi Ludianah Sudarmanto, Eko Sustari Alamsyah Winda Mulyani

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