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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal STIE Semarang (Edisi Elektronik) JIFA (Journal of Islamic Finance and Accounting) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia Duconomics Sci-meet (Education & Economics Science Meet) PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Determinan Koefisien Respon Laba (Earnings Response Coefficient-ERC) pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2022 Prasetyo Panji Pramudya; Rina Trisnawati
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.966

Abstract

Profit information significantly impacts corporate performance, serving as the primary focus for viewers of financial reports. Companies frequently encounter factors that impact their responses to the disclosure of earnings information. The objective of this study is to assess the impact of company growth, leverage, information asymmetry, systematic risk, and dividend payout ratio on the profit response coefficient of manufacturing companies in the food and beverage sector that are listed on the BEI from 2018 to 2022. The sample was selected using a purposive selection strategy, yielding a total of 17 companies and 71 data observations. Data testing employs the utilization of several techniques in multiple regression analysis. The research findings indicate that variables such as corporate growth, leverage, systematic risk, and dividend payout ratio have no impact on the earnings response coefficient. The variable of information asymmetry affects the coefficient of earnings response.
THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY / INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE REPUBLIC OF INDONESIA Riffo Erlina; Rina Trisnawati; Fatchan Ahyani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6379

Abstract

This study aims to obtain empirical evidence regarding the considerations that determine (Financial Audit Agency of Indonesia) BPK RI's audit opinion on the financial statements of ministries/agencies and the state general treasury. The study was conducted on 84 ministries/agencies and the State General Treasurer whose financial reports have been audited by BPK RI in the 2015 to 2020 financial year, with a research sample of 504 financial statements of ministries/agencies and the State General Treasurer in Indonesia. The analytical method used is ordinal logistic regression. The results showed that the weaknesses of the internal control system were proxied by the number of findings of weaknesses in accounting and reporting controls (SP1) and non-compliance with statutory provisions which were proxied by the number of findings of non-compliance with statutory provisions that resulted in state losses (KP1) had a negative effect on opinion. Audit, while the other criteria for forming an audit opinion have no effect on the audit opinion.
Pengaruh Corporate Social Responsibility, Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Profitabilitas terhadap Nilai Perusahaan Aninda Ayu Utama; Rina Trisnawati
Jurnal Lemhannas RI Vol 9 No 3 (2021)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v9i3.397

Abstract

Ketatnya persaingan di dunia usaha pada era globalisasi ini menuntut perusahaan untuk menerapkan strategi-strategi yang tepat. Perusahaan perlu memperhatikan faktor internal maupun eksternal yang dapat meningkatkan nilai perusahaan. Sehingga tujuan penelitian ini adalah untuk menguji pengaruh corporate social responsibility, keputusan investasi, struktur modal, kebijakan deviden, dan profitabilitas terhadap nilai perusahaan. Penelitian ini diharapkan berguna bagi perusahaan agar lebih mengembangkan dan mengaplikasikan faktor-faktor yang mempengaruhi nilai perusahaan dan membantu investor untuk mengambil keputusan. Penelitian ini menggunakan jenis penelitian kuantitatif. Terdapat 116 sampel perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019 dengan metode purposive sampling. Analisis data menggunakan analisis regresi linear berganda dengan SPSS sebagai alat uji. Sumber data diakses melalui situs resmi Bursa Efek Indonesia (www.idx.co.id) dengan corporate social responsibility diukur menggunakan 149 item, keputusan investasi diukur menggunakan price earning ratio (PER), struktur modal diukur menggunakan debt to equity ratio (DER), kebijakan deviden diukur menggunakan dividend per shared (DPS), dan profitabilitas diukur menggunakan return on assets (ROA). Hasil penelitian menunjukkan bahwa variabel keputusan investasi, struktur modal, dan profitabilitas berpengaruh terhadap nilai perusahaan. Variabel corporate social responsibility dan kebijkan deviden tidak berpengaruh terhadap nilai perusahaan. Sehingga disimpulkan bahwa nilai perusahaan yang tinggi dapat menarik investor untuk berinvestasi, sehingga perekonomian negara akan meningkat.
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Nyoman Sekar Perwita Ari Kumara; Rina Trisnawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.414

Abstract

This research aims to test whether there is an influence of company risk, fixed asset intensity, company size, sales growth, and audit committee on tax avoidance. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2018 - 2022, totaling 92 companies. The number of samples in this study was 57 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research state that company risk has a negative effect on tax avoidance; fixed asset intensity, company size, and sales growth have no effect on tax avoidance; and the audit committee has a positive effect on tax avoidance
Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Mugi Handayani; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10044

Abstract

The aim of this research is to analyze the influence of Audit Tenure, Audit Committee Size, Audit Committee Expertise, Audit Committee Meetings and Financial Distress on Audit Report Lag. The population in this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in 2019-2022, totaling 78 companies. The sample was determined using a purposive sampling technique, namely selecting samples based on certain criteria, so that 140 samples were obtained. Data processing in this study used the Statistical Package For The Social Sciences (SPSS) software version 25, showing that audit committee meetings and financial distress had an effect on audit report lag in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. , while audit tenure, audit committee size and audit committee expertise have no effect on audit report lag in consumer goods and manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Kinerja Keuangan, Profil Perusahaan, Kepemilikan Manajerial, Kebijakan Deviden, Dan Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Meisa Widhaningrum; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10054

Abstract

This study aims to analyze whether financial performance, company profile, managerial ownership, dividend policy, and board of commissioners affect Corporate Social Responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, totaling 228 companies. This research utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2019 to 2022. The sampling technique employed is purposive sampling method, resulting in a sample of 23 companies with data analyzed from 92 companies over the years 2019 to 2022. Data collection is conducted through documentation method with multiple linear regression analysis technique. The research findings indicate that only one variable, namely financial performance, significantly influences CSR disclosure, while the other four variables, namely company profile, managerial ownership, dividend policy, and board of commissioners, do not have a significant influence on CSR disclosure.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Silvia Wulandari; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10101

Abstract

This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.
Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR) Muhammad Isya Cholillah; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10105

Abstract

The purpose of this study is to analyze whether the board size, proportion of independent commissioners, managerial ownership, institutional ownership, and audit committee size influence corporate social responsibility (CSR) disclosure in banking companies. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 46 companies. This research uses secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. After adjusting for purposive sampling criteria, the total sample obtained is 44 companies. Data collection is conducted using documentation method with multiple linear regression analysis technique. The research results show that the Board of Commissioners, Institutional Ownership, and Audit Committee have a significant influence on Corporate Social Responsibility (CSR) in banking companies listed on the BEI in 2018-2021, in accordance with agency theory. However, the proportion of independent commissioners and managerial ownership do not have a significant influence on CSR, in line with legitimacy theory.
Analisis Faktor-Faktor Penyebab Terjadinya Audit Delay Pada Perusahaan Jasa Keuangan Di Bursa Efek Indonesia Adhitya Taufik Nugraha; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10120

Abstract

Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, solvabilitas, profitabilitas dan reputasi kantor akuntan publik berpengaruh terhadap audit delay. Populasi penelitian ini adalah sebanyak 105 perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penelitian ini menggunakan data sekunder yang berasal dari www.idx.co.id dan website perusahaan terkait. Teknik pengambilan sampel menggunakan metode purposive sampling dan total sampel pada penelitian setelah dilakukan penyesuaian dengan kriteria pursive sampel maka diperoleh sampel sebanyak 62 perusahaan dengan data yang dianalisis sebanyak 248 sampel. Pengambilan data menggunakan metode dokumentasi dengan teknik analisis regresi linier berganda. Hasil Penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, dan reputasi Kantor Akuntan Publik berpengaruh terhadap audit delay pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022, namun solvabilitas tidak berpengaruh terhadap audit delay.
Analisis Pengaruh Green Accounting, Good Corporate Governance, Likuiditas, Perputaran Total Aktiva, serta Manajemen Laba Terhadap Kinerja Keuangan Tiara Tiara; Rina Trisnawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4117

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, good corporate governance, likuiditas, perputaran total aktiva, serta manajemen laba terhadap kinerja keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor energi dan minerba tahun 2018-2022, sebanyak 98 perusahaan. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling. Jumlah sampel sebanyak 45 perusahaan dengan data yang dianalisis sebanyak 189 data. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa green accounting, likuiditas, dan perputaran total aktiva berpengaruh terhadap kinerja keuangan, sedangkan good corporate governance, dan manajemen laba tidak berpengaruh terhadap kinerja keuangan
Co-Authors - Wiyadi Adhitya Taufik Nugraha 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 Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah 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 Nyoman Sekar Perwita Ari Kumara 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 Silvia Wulandari Sonia Murti Sri Fitriani Sri Fitriani, Sri Sulistyowati, Ecclisia Tiara Tiara 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