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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Media Ekonomi dan Manajemen Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Methosika: Jurnal Akuntansi dan Keuangan Methodist The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Dirkantara Indonesia IIJSE Journal of Innovative and Creativity

Titik Aryati

Universitas Trisakti

Author-ID : 234519

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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RASIO KEUANGAN SEBAGAI PREDIKTOR LABA DAN ARUS KAS DI MASA YANG AKAN DATANG Yustina Sandiyani, Titik Aryati
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the research is to test the relationship between financial information variables with their ability to predict the changes of earning and cash flows for one year. The financial information used in the research are earnings, cash flows, accounts receivable, inventory, selling and administrative expense, and gross profit to sales ratio. The financial information from financial reports were taken from Jakarta Stock Exchange, which has published during 1992 to 1997 by manufacturing firms. The first hypothesis is the financial information will predict the eaming’changes, and the second is that they will predict the cash flows changes for one year.The test was using multiple regression with a = 5%. The statistical result show the adjusted R square for first hypothesis was 90.3% and for the second was 68.3%. They also show that financial information is usefull in predicting earnings and cash flows canges. For first hypothesis, all financial information are significant except inventory, and for second hypothesis cash flows, account receivables, and selling and administration expense are significant.

PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN Heni Swastika; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 1 (2016): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This Thesis is done in order to give empirical prove about Corporate Social Responsibily (CSR) related to Company Financial Performance (productivity and value of a company). In this Thesis, company's performance devided in short term performance and long term performance. Company's short term performance is company's productivy based on Asset Turnover (ATO), while Company's long term pe4formance is company's value based on Price to Book Value (PBV). Corporate Social Reponsibility (CSR) performance is measured with Sustainability Report Disclosure Index (SRDI). Population used in this thesis is the company that have been registered in Bursa Efek Indonesia (BEI) in a certain period between 2012 until 2014. Total sample for this Thesis are 31 Banking company which is chosen using purposive sampling method. The data for this thesis is analyzed using classical assumption test and hypothesis test using Doubled Linear Regression. This research proves that Corporate Social Responsibility (CSR) brings positive effect related to Productivity of a Company and Value of a Company.

ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD Agung Priyanto; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.

PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN INVESTASI JANGKA PANJANG TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT (FERC) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Williem Williem; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research was to examine the effect of audit quality, institutional ownership, and long-term investment to the future earnings response coefficient (FERC) on companies listed in the Indonesia Stock Exchange. The research data was obtained from annual reports and financial sites Indonesian Stock Exchange (BEI). Total samples used in this research as many as 126 samples. This research uses multiple regression analysis. The results of this study indicate that (1) audit quality positive influence on FERC, (2) institutional ownership does not influence on FERC, (3) long-term investments negatively influence on FERC.

PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR Melinda Malau; Etty Murwaningsari; Sekar Mayangsari; Titik Aryati
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.

HUBUNGAN ANTARA TUNNELING INCENTIVE, BONUS MECHANISM DAN DEBT CONVENANT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI PEMODERASI Titik Aryati -; Cicely Delfina Harahap
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research was to examine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing. This research also conducted to test the role of tax minimization in moderating the relation between those variables. Research sample was manufacturing companies in consumer goods sector, that registered in Indonesia Stock Exchange 2014-2018. This research use purposive sampling method, with 110 observation data. Analysis method used is multiple linear regression. The result show only Debt covenant that proved can increase firm in transfer pricing. This research was not able to prove tunneling incentive and bonus mechanism influenced the decision of transfer pricing transaction. Tax minimization is not proved moderating the relations between tunneling incentive, bonus mechanism, and debt covenant to transfer pricing transactions.

PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Rony Hermawan; Titik Aryati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14138

This research aims to examine the effect of financial distress and corporate governance on tax avoidance. Tax avoidance is measured using cash effective tax rate (CETR), while financial distress is measured using Altman Z-Score, and corporate governance is proxied by independent commissioners, board of directors, and audit committee. Quantitative methods used in this research by using secondary data sources. Researchers took the data on the company from 2018 to 2020 and using the analysis unit manufacturing companies consumer goods sector listed on the Indonesia Stock Exchange. The method of determining the sample in this research used purposive sampling. Analysis of the data used as hypothesis testing is multiple regression analysis. The results of this research indicate that financial distress, independent commissioners, and board of directors have a negative effect on tax avoidance. Meanwhile, audit committee have a positive effect on tax avoidance.

PENGARUH DEFISIENSI SISTEM PENGENDALIAN MUTU (SPM) DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP DEFISIENSI AUDIT Norma Fitra Dana Suherman; Titik Aryati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14180

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan defisiensi desain Sistem Pengendalian Mutu KAP, defisiensi implementasi Sistem Pengendalian Mutu KAP, serta Ukuran KAP terhadap defisiensi audit. Defisiensi audit diukur dengan jumlah pelanggaran terhadap standar audit yang dilakukan oleh akuntan publik pada setiap KAP terkait aspek perikatan General Audit atas laporan keuangan. Sampel penelitian ini adalah akuntan publik yang diperiksa oleh Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan RI untuk periode pemeriksaan berkala tahun 2018 sampai dengan 2020 dengan jumlah sampel sebanyak 149. Hasil penelitian menunjukan defisiensi implementasi SPM KAP berpengaruh signifikan terhadap defisiensi audit. Sedangkan defisiensi desain SPM KAP dan Ukuran KAP tidah berpengaruh terhadap defisiensi audit. This study aims to examine and analyze the relationship between Design of CPA Firm’s Quality Control System deficiencies, Implementation of CPA Firm’s Quality Control System deficiencies, and CPA Firm’s size to audit deficiencies. Audit deficiency is measured by the number of findings against audit standards by public accountants in each KAP related to the aspects of the General Audit engagement on financial statements. The sample of this study was public accountants who were examined by the Center for Professional Development of Finance, Ministry of Finance of the Republic of Indonesia for the period of periodic inspections from 2018 to 2020 with a total sample of 149. The results showed that the deficiency in the implementation of KAP SPM had a significant effect on audit deficiencies. While the design deficiencies of KAP SPM and KAP size have no effect on audit deficiencies.

PENGARUH INDEPENDENSI, OBJEKTIVITAS, PEMAHAMAN GOOD CORPORATE GOVERNANCE DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR Intan Wahyudi; Titik Aryati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14451

Penelitian ini bermaksud agar mengetahui adanya pengaruh independensi, objektivitas, pemahaman good corporate governance dan etika profesi terhadap kinerja auditor. Jenis penelitian ini merupakan penelitian kuantitatif. Metode pengambilan populasi menggunakan metode convenience sampling dengan kriteria auditor minimal 1 (satu) tahun bekerja pada kantor akuntan publik. Populasi yang digunakan adalah auditor pada kantor akuntan publik di wilayah DKI Jakarta yang terdaftar pada Otoritas Jasa Keuangan (OJK) berjumlah 10 Kantor Akuntan Publik dengan jumlah 83 responden. Sumber data yang dipergunakan pada penelitian adalah data primer. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Teknik analisis data yang digunakan ialah regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa independensi, objektivitas, pemahaman good corporate governance dan etika profesi berpengaruh positif terhadap kinerja auditor.

PENGARUH LEVERAGE, ASIMETRI INFORMASI DAN PERSISTENSI LABA TERHADAP MANAJEMEN LABA Aang Yulianto; Titik Aryati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14557

Riset ini menguji dan menganalisis pengaruh leverage, asimetri informasi, dan persistensi laba terhadap manajemen laba. Penelitian ini memakai pengujian hipotesis dengan memakai sumber data sekunder dari laporan keuangan 28 perusahaan dengan jumlah sampel 140. Studi ini mencakup data perusahaan dari 2016 hingga 2020, dan menggunakan perusahaan yang konsisten tergabung di LQ45 Bursa Efek Indonesia sebagai unit analisis. Peneliti memakai teknik purposive sampling dalam menentukan sampel. Analisis regresi linier berganda dipakai untuk menguji hipotesis dalam pengamatan ini. Studi ini menampilkan bahwa dari hasil perhitungan uji f dan uji t menyatakan secara terpisah variable leverage memiliki pengaruh positif terhadap manajemen laba dilihat dari entitas publik yang konsisten ada dalam daftar indeks LQ 45 di Bursa Efek Indonesia (BEI) selama tahun 2016-2020. Variabel asimetri informasi dan variable persistensi laba tidak berpengaruh terhadap manajemen laba pada perusahaan yang konsisten ada dalam daftar ndeks LQ 45 pada Bursa Efek Indonesia (BEI) tahun 2016-2020.

Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim AINI, Aisyah Qurratul Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur AMANDA, Febyanti Dwi Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Augustine, Yvonne Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury Darmawan, Arya David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi, Febriana Candra DEWI, Fitriyati Arlyta Dipo Rizkika Alfaiz Etty Murwaningsari Etty Murwaningsari Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Indrawati Marpaung, Elyzabet Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Ismaya Tri Waskita Juniati Gunawan, Juniati KHOMSIYAH Kurniawati M. Yogi Riyantama Isjoni Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Wiyono, Slamet Yoel Charisma Walansendouw Yusran, Husna Leila

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