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PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website  www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value
PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi, Wiyadi; Amalina, Nur; Trisnawati, Rina; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1954

Abstract

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website  www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value
Bagaimana Membangun Teori Akuntansi?. Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3570

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Analisis Perbedaan Upah Auditor dari Perspektif Gender: Studi Empiris Auditor di Jawa Tengah da Yogyakarta Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3555

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Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Bawono, Andy Dwi Bayu; Purbasari, Happy; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3595

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Perbandingan Economic Value Added dan Profitabilitas Perusahaan-Perusahaan Rokok di Bursa Efek Jakarta Trisnawati, Rina; Rohmah, Sholikhah Nur
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3572

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Analisis Potensi Daerah untuk Mengembangkan Wilayah di Eks-Karesidenan Surakarta menggunakan Teori Pusat Pertumbuhan Setyowati, Erma; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3692

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DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015 Trisnawati, Rina; Mardayaningrum, Mardayaningrum; Khotimah, Laillatul
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6702

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The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies  in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect  to accrual earnings management.(prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value <0.05). Meanwhile in JII index, they have the same results. Corporate governance also no effect to accrual earning  management, but the free cash flow and leverage have an effect significantly to accrual earning management. Keywords: corporate governance, leverage, free cash flow, accrual earnings management
THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD Setiawati, Erma; Trisnawati, Rina; Diana, Ulfi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8652

Abstract

The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System
Co-Authors - Wiyadi Aflit Nuryulia Praswati Ahmad Mardalis, Ahmad Andy Dwi Bayu Bawono Anggun Siska Putri Utami ANINDA AYU UTAMA Anis Nur Wulandari Arief Budhi Dharma Aryanti, Rahmi Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Dewi Pramesti Kusumaningrum Diana, Ulfi Dika Mardova Agustin Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi Eny Kusumawati Eny Kusumawati ENY KUSUMAWATI Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fatchan Achyani Fatchan Ahyani Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indah Permata Dewi Ismi Nur Halimah Junifa Wijinurtini Puspita Sari Kholifah Rizkia Syahfitri Khotimah, Laillatul Laillatul Khotimah Lutfi Refia Anandarin Lykna Indrawati Maharani Maharani Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Meliana Rahmawati Mulato, Febry Yuni Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Petrus Dala Wolo Prasetyo Panji Pramudya Purbasari, Happy Rania Hasna Kumalasari Rifani Nasrullah Irmanidar Riffo Erlina Ristina Fauzia Bastiarso Putri Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Sarbini Sarbini Setyowati, Erma Sholikhah Nur Rohmah Sonia Murti Sri Fitriani Sri Fitriani, Sri Sulistyowati, Ecclisia Ulfi Diana Ulifiati, Nur Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Zona Nevada