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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Kajian Akuntansi Journal of Taxation Analysis and Review
Putri, Trisandi Eka
STIE Sutaatmadja
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING Nisa Apriani; Trisandi Eka Putri; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.672

Abstract

This study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets. This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis. The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS MODERATING VARIABLES Bambang Sugiharto; Trisandi Eka Putri; Risa Masyuniar Nur'alim
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.895

Abstract

Financial distress is a condition that occurs when a company's cash flow is disrupted and suffers continuous operational losses which results in the company being unable to pay its obligations or leading to bankruptcy. So the company must know the causes that affect financial distress. Many factors indicate that the company will experience financial distress. This study aims to analyze the factors that affect financial distress with indicators of liquidity, leverage and sales growth and profitability as moderating variables. The results showed that the liquidity ratio calculated by the current ratio had a negative effect on financial distress. Leverage calculated by DAR (debt to asset ratio) has a positive effect on financial distress. Sales Growth which is calculated by current year's sales minus last year's sales and divided by last year's sales has a negative effect on financial distress. In addition, profitability as avariable is moderating only able to moderate the effect of liquidity on financial distress but is not able to moderate the effect of leverage and sales growth on financial distress.
THE EFFECT OF THE ASIAN STOCK PRICE INDEX ON THE JAKARTA COMPOSITE INDEX BEFORE AND DURING COVID-19 Trisandi Eka Putri; Bambang Sugiharto; Zahra Salsabila
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.896

Abstract

This study aims to analyze and determine the effect of the Asian stock price index on the Composite Stock Price Index (IHSG) and the difference in stock prices before and during COVID-19 partially. In this study, the independent variables used are Strait Times Index (STI), Nikkei 225 (N225), KOSPI, Shanghai Composite Index (SSEC), Dubai Finance Market General (DFMG), National Stock Exchange Composite (NSEI) and Kazakhstan Stock Exchange. (KAASE) while the dependent variable is the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange. The data used in this study is daily time series data for the period October 1, 2019 to July 31, 2020 for each research variable. The results of this study partially show that STI, N225, KOSPI, SSEC, DFMG, NSEI and KASE have a significant effect on the IHSG. The coefficient of determination (R2) obtained is 97.3%, which means that the IHSG movement can be influenced by the seven stock price indices in Asia, while the remaining 2.7% is influenced by other factors not examined in this study.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN REAL INTEREST RATE TERHADAP FINANCIAL DISTRESS Trisandi Eka Putri; Sri Mulyati; Amelia Nurbayanti
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.897

Abstract

In this study, the aim of this research is to determine the effect of the ratio of profitability, liquidity, leverage and real interest rate on financial distress in various industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. With this research, it is hoped that it can provide new knowledge related to financial distress in a company. The independent variables used in this study are the ratio of profitability to the proxy of ROA, liquidity with the proxy of the current ratio, leverage with the proxy debt ratio, and the real interest rate. Meanwhile, the dependent variable used is financial distress. The method of measurement in determining financial distress in this study uses the springate method (S-score). The analytical tool in this study using logistic regression analysis. The sample in this study were 37 companies which were taken by purposive sampling technique in a span of 3 years, so that the number of observational data was 111. Based on the results of this study using logistic regression analysis, namely the profitability ratio proxied by ROA partially has a negative and insignificant effect on financial distress, the liquidity ratio proxied by CR partially has a negative and significant effect on financial distress. partial has no positive and significant impact on financial distress, partially real interest rate has a negative and significant effect on financial distress, profitability ratio (ROA), liquidity (current ratio), leverage (debt ratio), and real interest rate simultaneously have a significant effect against financial distress.
Social Influence, Usability And Security On The Intensity Of DANA e-Wallet Use Indah Umiyati; Trisandi Eka Putri; Neng Maya
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.898

Abstract

The purpose of this study was to determine the effect of social, usability and security on the intensity of DANA e-Wallet use. The data used in this research is primary data by distributing questionnaires openly via google form. The method used in sampling is non-probability sampling with convenience sampling technique with a total sample of 200 student respondents using DANA e-Wallet in Subang Regency. Data analysis using IMB SPSS Statistics 22. The results of the study the coefficient of determination R2 was 25.9% while the remaining 74.1% was influenced by variables not examined in this study. The results of the partial test (T test) of social influence variables, usability variables, and security variables have a positive effect on the intensity of using DANA e-Wallet. The results of the simultaneous test (F test) show that the social influence, usability, and security simultaneously affect the intensity of using DANA e-Wallet.
The Effect Of Governance Aspects On Increasing Of Cooperative Profit In Subang Regency Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.980

Abstract

Sisa Hasil Usaha (SHU) merupakan pendapatan koperasi yang diperoleh dari kegiatan atau usahanya selama satu periode akutansi setelah dikurangi dengan biaya-biaya. Besarnya sisa hasil usaha yang diperoleh koperasi disetiap tahunnya juga merupakan indikator keberhasilan pengelolaan koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh aspek tata kelola terhadap peningkatan sisa hasil usaha. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebar kuesioner. Jumlah sampel dalam penelitian ini berjumlah 32 responden yang merupakan pengurus koperasi. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis regresi linear sederhana, dan uji t. Hasil penelitian ini menunjukan bahwa aspek tata kelola berpengaruh terhadap peningkatan sisa hasil usaha. Dengan koefisien determinasi sebesar 24,7%.
THE EFFECT OF PROFITABILITY, CASH HOLDINGS, SALES GROWTH, INSTITUTIONAL OWNERSHIP STRUCTURE AND CORPORATE TAX RATE ON CAPITAL STRUCTURE Bambang Sugiharto; Trisandi Eka Putri; Qiara Luthfiani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.1010

Abstract

The study aims to determine the effect of profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate on the capital structure of a case study of Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. In this study, using a purposive sampling method, and samples that fit the criteria 221 data were obtained on Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. And the data were analyzed using IBM SPSS Statistics 22 program. Partial result (t-test), profitability and cash holdings have a negative significant effect on capital structure, sales growth has a positive significant effect on capital structure. Meanwhile, institutional ownership structure and corporate tax rate have no significant effect on capital structure. The simultaneous test result (F test) shows that the profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate simultaneously affect capital structure
THE ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN SILVERLAKE VINEYARD LTD BASED ON INTERNATIONAL ACCOUNTING STANDARD NO. 16 Fajar Meiyanti; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.710

Abstract

Pemahaman akuntansi aset tetap, permasalahan, dan solusinya yang sesuai dengan standar akuntansi yang berlaku menjadi hal yang sangat penting bagi penyusun laporan keuangan, pihak internal perusahaan, dan auditor eksternal yang melakukan audit atas laporan keuangan (Pradana dan Herawati, 2015). Selain itu, aset tetap mempunyai peranan yang sangat penting karena mempunyai nilai yang cukup signifikan bila dibandingkan dengan komponen neraca lainnya, maka aktiva ini memerlukan pengelolaan kebijakan yang khusus, baik dalam penggunaan, pemeliharaan, penguasaan maupun pencatatan akuntansinya dan mempengaruhi peranan penting dalam aktivitas produksinya (Mairuhu dan Jantje, 2014). Metode penelitian yang digunakan oleh penulis adalah metode deskriptif. Adapun sumber data yang digunakan adalah data primer dan sekunder dengan teknik pengumpulan data wawancara, studi lapangan dan studi pustaka. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset tetap di Sliverlake Vineyard Ltd sebagian besar sudah sesuai dengan pernyataan International Accounting Standard No.16 meskipun dalam pemilihan dan penggunaan masa manfaat penyusutan masih perlu dikoreksi.
THE EFFECT OF PROFITABILITY, CREDIT RISK AND BOARD OF DIRECTOR ON INVESTOR TRUST WITH COMPANY SIZE AS MODERATION Trisandi Eka Putri; Icih Icih; Qurrota Ayuni
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1102

Abstract

This study aims to determine the factors that influence investor confidence in Indonesian banking. The data used in this study were obtained from the financial statements of banking companies published in 2016-2020. This study hypothesizes profitability, credit risk, independent board of commissioners as independent variables and investor confidence as the dependent variable and firm size as a moderating variable. This research is located on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique. Research data obtained through non-participant observation method with secondary data collection. Analysis of research data using multiple linear regression with SPSS application. The results of this study indicate that profitability has a positive effect on investor confidence, credit risk has a negative effect on investor confidence, the independent board of commissioners has a negative effect on investor confidence. Simultaneously all independent variables have a significant effect on the dependent variable.
THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND CEO COMPENSATION ON CASH HOLDING Trisandi Eka Putri; Asep Kurniawan; Anggelya Fitri Romadhona
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1030

Abstract

The purpose of this study was to determine the effect for managerial ownership, institutional ownership, capital structure and CEO compensation on the cash holding. This study uses quantitative methods and secondary data from the annual financial statements listed on the Indonesia Stock Exchange. The populations used in this study were the trade, service and investment sectors of companies listed on the Indonesia Stock Exchange for the period 2016-2020. The technique of entering the samples used purposive sampling technique. The analytical tehniqued used was multiple regression analysis with the help of SPSS version 22 program. The results of the study reveal that partially managerial ownership has a negative significant effect on cash holding, capital structure has negative significant effect on cash holding, CEO compensation has a positive significant effect on cash holding, while institutional ownership has no effect on cash holding. As for the simultaneous results that managerial ownership, institutional ownership, capital structure and CEO compensation have an effect on cash holding.
Co-Authors Amelia Nurbayanti Andriansyah Andriansyah Anestya Hayatunufus Hafsyah Anggelya Fitri Romadhona Ardela Soehartinah Gunawan Asep Kurniawan Asep Kurniawan Asri Lestari Asri Suangga Bambang Sugiharto Bambang Sugiharto Destya Aida Sofiatin Evi Susilawati Fajar Meiyanti Farida Rika Arini Fenty Yulianti Gunawan Jamaludin Icih Icih Icih Icih, Icih Imas Sofiah Indah Umiyati Indriyani, Nolis Putri Inna Mustika Sani Ira Diah Anggraeni Komarudin Mustopa Kurniawan , Asep Leli Rahmawati Setiawan Lolha Gantika Mala Ayu Anggita Mala Septiana Putri Mat Arof, Nur Adlin Farhanah binti Meiyanti, Fajar Neng Maya Nisa Apriani Nisa Halimatusyadiah Nursely, Dinda Putri, Eviana Qiara Luthfiani Qurrota Ayuni Risa Masyuniar Nur'alim Risma Nuraeni Rosi Mika Aditya Mustopa Siti Nur Farahin Binti Baharum Sri Mulyati Sri Mulyati Susi Amelia Tiara Puspitasari, Tiara Virly Ramdhani Wanti Karlina Wellcy Zahratunijah Az-Zahra Zahra Salsabila