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All Journal Jurnal Akuntansi Multiparadigma JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Jurnal Akuntansi MEDIA BISNIS International Journal of Community Service & Engagement E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi

FIRNANTI, FRISKA

Trisakti School Of Management

Author-ID : 1024703

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document

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Faktor-faktor yang mempengaruhi audit report lag FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to test and to analyze the effect of firm size, solvency, auditor reputation, firm performance, liquidity, and firm age to audit report lag, of manufacturing firm that listed at Indonesian Stock Exchange in the period of 2010-2013. The method used is multiple regression analysis using SPSS. The result show solvency has a significant positive effect to firm’s audit report lag. Auditor reputation and firm performance have a significant negative effect to firm’s audit report lag. Thus, investor and company may consider these factors in making decisions that related to audit report lag. Company can also improve their performance so that the factors that are considered to effect audit report lag can be reduced to perform better timeliness of financial statement presentation.

Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability, firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA PERUSAHAAN PUBLIK NONKEUANGAN ANASTASSIA ANASTASSIA; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence of the effect offactors on share price volatility in go-public non-financial companies that listed on the Indonesian Stock Exchange. The factors are dividend yield, dividend payout ratio, firm size, earnings volatility, debt to asset ratio, growth in asset and book value per share. Seventy six companies were used as sample. The data were collected from financial report over the four eight period 2009-2012. Hypothesis tested by using multiple regression analysis. The results of this study indicate that earnings volatility and debt to asset ratio have no effect on share price volatility. However, dividend yield has significant positive effect on share price volatility. While, dividend payout ratio, firm size, growth in asset and book value per share has significant negative effect on share price volatility.

FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The firm increases its value through managing capital structure decision. Thus, management of capital structure and decisions are important matter regarding the relationship between value of the firm and capital cost . There are several theories about capital structure, which explain capital structure decision making by management, such as asymmetric information theory, agency theory, static trade off theory, and pecking order theory. Objectives of the research are to examine and analyze the impact of the firm size, profitability, business risk, time interest earned, and asset growth to capital structure of the manufacturing firm listed in Indonesia Stock Exchange. Samples are taken by using purposive or judgement sampling method. Research has been done on 213 observations. The result shows that profitability,time interest earned, and asset growth have significant impacts to capital structure.On the other hand, size and business risks do not have significant impact on firm capital structure. The next reasearch is suggested to be done by comparing sectors of the firm in a longer period of time to get a more comprehensive result.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR ELIZABETH HANNA; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence of audit structure, role conflict, good governance comprehension, organization culture, leadership style have affect to auditor performance. Subject in this research are auditors who work at public accounting firm in Jakarta. The sample is selected using purposive sampling method. Number of questionnaires distributed was 199 copies, but only 122 questionnaires returned and meet the criteria to use as samples for this research. This research uses multiple regressions. The result of this research shows that audit structure, role ambiguity, organization culture, and leadership style affect the auditor performance, but role conflict, organization commitment and good governance comprehension do not affect the auditor performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM HANNA CHRITIANTO YAP; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purposive of this study is to obtain emperical evidence about the factors that influence stock market returns. The examine factors are: solvency ratio is measured by Debt to Equity Ratio; profitability ratios are measured by Return on Assets, Return on Equity, Earnings per Share, Price Earnings Ratio, and Net Profit Margin; liquidity ratio is measured by Quick Ratio; the measurement of the company's financial performance is measured by Firm Size and Residual Income. Samples in this research are manufacturing companies listed in Indonesia Stock Exchange during 2013-2016. The sample used as many as 44 companies with a total of 176 data. The results show that Return on Asset, Return on Equity, Quick Ratio, Earnings per Share, Net Profit Margin, Residual Income, Firm Size, Price Earnings Ratio, and Debt to Equity Ratio don’t have any influence toward Stock Returns.

STOCK MARKET RETURNS DAN FAKTOR YANG MEMPENGARUHI ZAHRA DINIA; FRISKA FIRNANTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.322 KB)

The purpose of this study is to obtain empirical evidence about the factors that influence stock market returns. The examined factors are market capitalization, earnings per share, debt to equity ratio, return on equity, price earnings ratio, and operating leverage. Samples in this research are manufacturing companies listed in Indonesia Stock Exchange during 2013-2015. Samples were obtained through purposive sampling method and the data were analyzed using multiple regression analysis. The results show that return on equity have influence towards stock market returns. However, market capitalization, earnings per share, debt to equity ratio, price earnings ratio, and operating leverage don’t have any influence toward stock market returns.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI LOVARIA LIBRANIA; FRISKA FIRNANTI; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.987 KB)

This study aims to determine the relationship between institutional ownership, audit committee, independent board of commissioners, leverage, company size, audit quality, and profitability of tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019 using the purposive sampling method. The analytical method used is a multiple linear regression model and based on predetermined criteria, a sample of 81 companies is obtained with a total of 243 data companies. The results obtained from the research that profitability has a positive effect on tax avoidance. On the other hand, audit committee, board of commissioners, institutional ownership, leverage, company size, and audit quality do not affect tax avoidance. With the existence of a high level of profitability, the tax burden that must be paid by the company is increasing and encouraging companies to practice tax avoidance.

Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return Afifah Noviyanti; Friska Firnanti
Media Bisnis Vol 14 No 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1409

The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research shows market to book ratio has positive effect toward stock return, add the other independent variables such as operating cash flow, investing cash flow, financing cash flow, earnings per share, price earnings ratio, economic value added and market value added have no effect toward stock return.

Do Capital Intensity and Profitability Affect Tax Avoidance in Manufactuting Company in Indonesia? Tirta Budi Kusuma; Friska Firnanti
Journal of Accounting, Business and Management (JABM) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v30i1.784

Purpose: The objective of this research is to obtain empirical evidence about the influence of capital intensity, profitability, leverage, company size, sales growth, independent commissioner, and fiscal loss compensation, as independent variables to tax avoidance as dependent variable in Indonesian manufacturing companies. Methodology (for empirical paper): This research employed multiple regression methodology for data analysis. There are 56 companies listed in manufacturing sectors in Indonesia Stock Exchange on 2016-2018 that meet the criteria by using purposive sampling method. Result: The result indicates that capital intensity and profitability have effects to tax avoidance, while other independent variables such as leverage, company size, sales growth, independent commissioner, and fiscal loss compensation have no effect to tax avoidance practice in the company. Originality: This paper contributes to showing how the economic capacity of companies can affect the reluctance of companies to pay taxes. Implication: The action of tax avoidance is beneficial for the company because the company will pay a smaller tax burden. However, this action causes losses for the government in tax collection.

Co-Authors Afifah Noviyanti ANASTASSIA ANASTASSIA ARWINA KARMUDIANDRI DANIBRATA, AULIA Desi Adhariani Dicky Supriatna ELIZABETH HANNA Fauzan Daffa Ramadhan HANNA CHRITIANTO YAP KARMUDIANDRI, ARWINA LOVARIA LIBRANIA Nico Alexander Prasetio, Arton Briyan Purbasari, Niken Ramadhan, Fauzan Daffa Regi Muzio Ponziani Rudyanto, Astrid Sutrisno, Paulina Tirta Budi Kusuma Tita Deitiana, Tita WIJAYA, NOVIA Yeni Rahmawati Yulius Kurnia Susanto ZAHRA DINIA

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