Article Per Year (5 Year)
p-Index From 2021 - 2026
4.269
P-Index
This Author published in this journals
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

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
THE EFFECT OF AUDIT COMMITTEE, AUDIT QUALITY AND FIRM SIZE ON THE INTEGRITY OF FINANCIAL STATEMENTS Trisandi Eka Putri; Leli Rahmawati Setiawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1109

Abstract

The purpose of this study was to determine the effect of audit committee, audit quality, firm size on the integrity of financial statements in real estate investment trust listed on the Malaysia stock exchange. The are have 4 independent variables in this study including, audit committee measured using number of audit committee, audit quality measured using variable dummy, and firm size measured using SIZE. While the dependent variable of this research is integrity of financial statements with CON . This study uses data form the financial statements of 18 companies for 4 years form 2018-2021 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application. The results of this tudy indicate that the variables of audit committee has no effect on the integrity of the financial statements, while audit quality and firm size have negative effect on the integrity of the financial statements.
OPERATIONAL SUSTAINABLE PERFORMANCE AND TAX AVOIDANCE: EVIDENCE FROM INDONESIA Indah Umiyati; Trisandi Eka Putri; Mala Septiana Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1110

Abstract

Tax is one of the main sources of state revenue imposed on the people based on the applicable law. In practice, problems related to tax collection in Indonesia often occur, one of which is the practice of tax avoidance by companies by exploiting loopholes in tax regulations. One of the factors suspected to be related to tax avoidance is sustainability performance. This study aims to analyze the relationship between OSP and tax avoidance in companies listed on the Indonesia Stock Exchange for the energy, consumer non-cyclicals and consumer cyclicals sectors. This research analyzes companies in the energy sector, consumer non-cyclicals and consumer cyclicals from 2019-2021 and obtained a sample of 106 company-years. To control company characteristics and governance factors that can affect tax evasion, the study used control variables for firm size and institutional ownership. Estimation is done by the OLS method. The results of the study show that operational sustainability performance has a negative effect on tax evasion. This shows that the operational dimension of sustainability performance results from a sense of corporate responsibility to stakeholders, so that the better the operational sustainability performance indicates the better the company's responsibility to stakeholders, including in terms of paying taxes. Under these conditions, companies will be more obedient in paying taxes and minimize tax evasion efforts
EFFECT OF ADMINISTRATIVE REFORM AND TAXPAYER SATISFACTION ON TAXPAYER COMPLIANCE AS RECORDED BY TAX OFFICES OF MAJALAYA BANDUNG Ira Diah Anggraeni; Trisandi Eka Putri; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.94

Abstract

The Modernization of Tax Administration assist taxpayers in making their tax obligations. Taxpayers are expected to be satisfied with The Modernization of Tax Administration of existing so be abiding taxpayers in their tax obligations. The purpose of this research is to know the influence of tax administration modernization (X1) on taxpayer satisfaction (X2), to know the influence of tax administration modernization (X1) taxpayer compliance (Y), and taxpayer satisfaction (X2) to taxpayer Compliance ), And to know the influence of Modernization of tax administration (X1) to Compliance taxpayer (Y) through Taxpayer Satisfaction (X2). This study uses nonprobability sampling method with the number of samples of 100 respondents from taxpayers registered on KPP Pratama Majalaya Bandung. Data obtained from this research is primary data through questionnaire in the form of interval scale with analysis method using path analysis and using lisrel statistic program and tested in the form of validity test, reliability test, t test, and model fit test. The results of the analysis obtained the first substructure equation X2 = 0.731X1 + 0.465e1 and the second substructure equation Y = 0.307X2 + 0.843X1 + 0.860e2 Based on the results of t test says that the modernization of tax administration (X1) has a positive and significant impact on Compulsory Satisfaction tax (X2) and Modernization of tax administration (X1) have positive and insignificant effect on Taxpayer's Compliance (Y), Taxpayer's satisfaction (X2) have positive and significant influence to taxpayer Compliance (Y) and Modernization of tax administration have positive indirect effect against Taxpayer Compliance (Y) through Taxpayer Satisfaction (X2). The model fit test result is the accepted model.
INFLUENCE OF TAXPAYER WAGE INCOME, SOCIALIZATION AND INFORMATION QUALITY OF TRIPLE UNTUNG PROGRAM (MASSA PANDEMIC COVID-19) ON COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SUBANG REGENCY (Case Study on Motor Vehicle Taxpayers in Subang Regency) Evi Susilawati; Trisandi Eka Putri; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1203

Abstract

This research aims to find out the influence of taxpayer wage income, socialization of triple profit program, quality of triple profit program information on Subang Regency taxpayers. The research method used in this study is a quantitative method with the number of respondents 200 taxpayers who have registered with the SAMSAT subang regency office. The data processing in this study used SPSS techniques. The results of this study showed that variable taxpayer wage income had no effect on the compliance of motor vehicle taxpayers, the socialization of th e triple profit program had a positive and significant effect on the compliance of motor vehicle taxpayers, and the quality of triple profit program information had a positive and significant effect on the compliance of motor vehicle taxpayers.
THE EFFECT OF SALES GROWTH, CURRENT RATIO AND ROE ON PROFIT CHANGES Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1280

Abstract

In this era of globalization there are many developments that have provided major changes to various fields, especially in the economic field. As for the purpose of this study, it aims to determine the effect of sales growth, current ratio and ROE on profit changes in food & beverages sub-sector companies that have been listed on the Malaysian stock exchange (2018-2021 period). This study uses financial statement data from 24 companies with a span of 4 years from 2018-2021 using a purpose sampling technique. The analytical technique used in this study uses multiple regression analysis assisted by SPSS. The results of this study indicate that the sales growth variable has a positive effect on changes in profit, while current ratio and ROE has no effect on changes in profit. As for the simultaneous results that the sales growth, current ratio and ROE have an effect on changes in profit.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE AND FIRM RISK ON FIRM VALUE Putri, Trisandi Eka; Lestari, Asri
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1171

Abstract

The purpose of this study was to determine the effect of capital structure, profitability, firm size and firm risk on firm value in food and beverage sub-sector companies listed on the malaysia stock exchange. There are 4 independent variables in this study including, capital structure measured using Debt to Equity Ratio (DER), profitability using Return on Investment (ROI) measurement, company size using SIZE and company risk using RISK. While the dependent variable of this research is firm value with Price Book Value (PBV) measurement. This study uses data from the financial statements of 15 companies for 5 years from 2016-2020 using purposive sampling technique. The data analysis technique used in this study was multiple regression analysis with the help of the SPSS application. The results of this study indicate that the variables of capital structure and firm risk have a positive effect on firm value, while profitability and firm size have no effect on firm value.
PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY : Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Subang Meiyanti, Fajar; Icih, Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.151 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5 persen error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.
The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality Icih, Icih; Putri, Trisandi Eka; Mat Arof, Nur Adlin Farhanah binti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1402

Abstract

This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality.
THE INFLUENCE OF PROFITABILITY, DIVIDEND POLICY, EARNINGS PER SHARE, AND AGENCY COSTS ON THE FIRM VALUE Putri, Trisandi Eka; Puspitasari, Tiara
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1415

Abstract

This research aims to determine the Influence of Profitability, Dividend Policy, Earnings Per Share, and Agency Costs on the Firm Value of Food and Beverage Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange from 2020 to 2022. The independent variables in this study are Profitability, Dividend Policy, Earnings Per Share, and Agency Costs, while the dependent variable is the firm's value. This research is quantitative in nature. The population of this study includes all companies in the food and beverage industry sector listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sampling technique used is documentation and literature study, making the entire population of the study the research sample, resulting in 27 food and beverage companies as the research sample. The sampling technique employed is purposive sampling. Data processing is carried out using SPSS25 software. This research utilizes descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing. Based on the research test results, it is found that: 1. Profitability, in partial, does not have a significant influence on firm value. 2. Dividend policy, in partial, has a significantly positive influence on firm value. 3. Earnings per share, in partial, do not have a significant influence on firm value. 4. Agency costs, in partial, have a significantly positive influence
THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Putri, Trisandi Eka; Nursely, Dinda; Sugiharto, Bambang; Kurniawan , Asep
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.
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