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ANALISA PENGARUH SOLVABILITAS, PROFITABILITAS, TOTAL ASSET, UMUR PERUSAHAAN, TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI Ade Trisyanto
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.489 KB) | DOI: 10.36805/akuntansi.v4i1.634

Abstract

auditor of the company until the close of the audit report was signed. The purpose of this study fatherly influence obtain empirical evidence of solvency, profitability, total assets, age perusahaa on the Audit Delay. This study is a descriptive causal research that aims to determine the effect of causation of the independent variabel on the dependent variabel. The level of intervention the researchers in this study are minimal intervention since researchers only collected data from the company's audited financial statements without manipulating the data. Unit analisiss in this study dalah companies listed on the Indonesia Stock Exchange. This study was a cross-sectional studies for the research carried out at from time to time, the company's audited financial statement data of the manufacturing sector. The object of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2014 reporting using the rupiah currency and the US dollar have been converted into rupiah. With the number of samples obtained as many as 397 companies that have been determined by purposive sampling method. Data analysis techniques that make use of multiple linear regression premises classic assumption test, F test and t test. The results of this study are variabel solvency and total assets of the company do not affect the Audit Delay, while profitability and firm age effect on Audit Delay. Keywords: solvency, profitability, total assets, the age of the company, the Audit Delay
Pengaruh Financial Distress, Profitabilitas Dan Sustainability Report Terhadap Konservatisme Akuntansi Yanti Agustin; Yanti Yanti; Ade Trisyanto
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4989

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, profitabilitas, sustainability report terhadap konservatisme akuntansi. Dengan menggunakan metode penelitian kuantitatif. Data yang digunakan penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan. Sampel penelitian ini dipilih menggunakan teknik purposive sampling sehingga diperoleh 159 perusahaan manufaktur periode 2019-2021 yang memenuhi kriteria. Penelitian ini dilakukan pada perusahaan manufakur sektor industri barang dan konsumsi. Dalam penelitian ini, menggunakan metode pengujian hipotesis dengan menggunakan pemodelan Struktural equation modeling (SEM) dengan bantuan perangkat lunak SmartPLS versi 3.0. Berdasarkan dengan hasil analisis data yang dilakukan oleh peneliti ini menunjukan bahwa financial distress berpengaruh positif dan signifikan terhadap konservatisme akuntansi, profitabilitas tidak berpengaruh positif dan signifikan terhadap konservatisme akuntansi dan sustainability report tidak berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kata kunci: financial distress, profitabilitas, sustainability report dan konservatisme akuntansi.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COSTS AND ISO 14001 ON FINANCIAL PERFORMANCE ON MANUFACTURING COMPANIES Isna Meliniyati; Rohma Septiawati; Ade Trisyanto
Journal Of Resource Management, Economics And Business Vol. 3 No. 3 (2024): Journal Of Resource Management, Economics And Business (REMICS)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/remics.v3i3.116

Abstract

Purpose: This study aims to investigate the impact of environmental performance, environmental costs, and ISO 14001 on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the consumer goods sector from 2019 to 2022. Research Methodology: This quantitative study used data from annual reports, sustainability reports, official company websites, and proper reports published by the Ministry of Environment. Results: Environmental performance has a significant partial impact on financial performance, environmental costs have no significant partial impact on financial performance, and ISO 14001 has a significant partial impact on financial performance. Environmental performance, environmental costs, and ISO 14001 have a simultaneous effect. Limitations: The study is limited to the consumer goods manufacturing sector in Indonesia and the period from 2019 to 2022 Contribution: The findings of this study can be useful for companies, investors, and policymakers in understanding the importance of environmental management and its impact on financial performance.
The Effect of Green Accounting and Public Stock Ownership on Financial Performance: CSR Disclosure as an Intervening Variable in Basic and Chemical Industry Sector Companies Listed on the IDX 2021-2023 Yesi Pradipta Sitohang; Devi Astriani; Ade Trisyanto
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.468

Abstract

This study aims to analyze how green accounting and public share ownership affect financial performance through CSR disclosure in basic and chemical industry sector companies listed on the IDX in 2021-2023. The population in this study includes 111 companies. The method used in determining the sample based on the existing population is purposive sampling so that 37 samples are obtained. The analysis in this study was carried out through multiple linear regression through the help of data processing applications. The data analyzed is secondary data obtained from annual reports and sustainability reports of basic and chemical industry sector companies from the IDX and the company's official website. The findings of this study show that “green accounting variables have a significant effect on financial performance”. Similarly, “public share ownership is proven to have a significant effect on financial performance”. In contrast to the green accounting variable, “public share ownership and financial performance have no significant influence on CSR disclosure”. In addition, “green accounting variables and public share ownership also have no influence on financial performance through CSR disclosure as an intervening variable”
Implementation of Green Accounting in Waste Management at The Aqma Cikampek Clinic, Karawang Regency Ricka Khasanah; Lilis Lasmini; Ade Trisyanto
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.565

Abstract

Suboptimal medical waste management has a negative impact on the environment and public health. Aqma Clinic Cikampek has implemented a waste management system according to standards, but the recording of environmental costs is still combined with general operational costs without any specific classification, thus hampering transparency and effectiveness of waste cost management. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and document analysis related to environmental cost recording. The results show that Aqma Clinic still carries out medical waste management according to procedures such as separating infectious and non-infectious waste and collaborating with third parties for waste disposal. However, the recording of waste management costs has not been done separately and still uses the historical cost method. The study recommends the implementation of Green Accounting with the Activity-Based Costing (ABC) method to improve transparency and accountability of environmental costs. This study concludes that the implementation of Green Accounting at Aqma Clinic is still partial and has not been integrated into the formal accounting system. Therefore, it is necessary to develop a more structured and transparent environmental cost recording system to support operational sustainability
The Influence of Taxpayer Knowledge and Tax Awareness on Compliance Must Tax for Perpetrator Msmes in East Kara-wang District, Karawang Regency Desi Natalia Malau; Lilis Lasmini; Ade Trisyanto
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.587

Abstract

This study aims to determine, analyze, and explain the influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance among MSME actors in Karawang Regency. Tax compliance is an important aspect in ensuring the effectiveness of the tax system and the achievement of national revenue targets, especially given the significant contribution of MSMEs to Indonesia’s economy. A quantitative research approach was employed, with a sample size of 150 respondents selected from registered MSME taxpayers. Data were collected through questionnaires and subsequently analyzed using multiple linear regression techniques. Prior to hypothesis testing, validity and reliability tests were conducted to ensure the quality of the research instrument. The results of the study revealed that taxpayer knowledge did not have a positive but showed a statistically significant influence on taxpayer compliance. This suggests that knowledge alone is not sufficient to ensure compliance unless it is accompanied by awareness and willingness to comply. Conversely, taxpayer awareness demonstrated a positive and significant influence on compliance, highlighting the crucial role of intrinsic motivation and understanding of the importance of taxes for national development. Furthermore, the results also showed that taxpayer knowledge and taxpayer awareness together have a simultaneous effect on taxpayer compliance. These findings indicate that efforts to increase tax compliance should not only focus on disseminating knowledge but also on cultivating taxpayer awareness through education, counseling, and effective communication strategies. Such initiatives are expected to foster a culture of voluntary compliance among MSME actors, ultimately supporting sustainable tax revenue.
Analisis Penerapan Akuntansi Lingkungan Terhadap Pengendalian Biaya Operasional Pengelolaan Limbah pada Rumah Sakit Karya Husada Riska Febriyanti; Devi Astriani; Ade Trisyanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3072

Abstract

This research aims to find out how environmental accounting is applied to control operational costs for waste management at Karya Husada Hospital. This research was conducted using qualitative methods. Data sources use primary data and secondary data. The data analysis technique used is descriptive qualitative using the Miles and Huberman model. The results of this research show that Karya Husada Hospital has managed its waste well, this is proven by the absence of problems or complaints from the surrounding community regarding waste at the hospital. Karya Husada Hospital has implemented environmental accounting and carried out the process of Recognizing, Measuring, Recording, Presenting, and also Disclosure of environmental related costs. Karya Husada Hospital does not have a specific environmental cost report. Controlling operational costs for waste management at Karya Husada Hospital has not been effective, where there has been a deviation from realized costs exceeding previously budgeted costs. This deviation occurred because the amount of medical and domestic waste increased along with the increase in patient and family visits at Karya Husada Hospital.