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All Journal Governance : Jurnal Ilmu Pemerintahan JMM17: Jurnal Ilmu Ekonomi dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Pendidikan Edutama JAZ: Jurnal Akuntansi Unihaz Jurnal Psikiatri Surabaya (Surabaya Psychiatry Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management, Business, and Social Science EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Jurnal Kendali Akuntansi International Journal of Asian Business and Management (IJABM) Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Seminar Nasional Teknologi dan Multidisiplin Ilmu Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management AKRUAL : Jurnal Akuntansi dan Keuangan` Visioner : Jurnal Manajemen dan Bisnis Harmony Management: International Journal of Management Science and Business Scripta Economica: Journal of Economics, Management, and Accounting Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Akuntan Publik
Tri Ratnawati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Bangunan Hijau, Kepemilikan, Ukuran, dan Leverage terhadap Nilai Perusahaan Melalui Keuntungan dan Kebijakan Pajak Insentif sebagai Moderator pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Adistie Prestiani Putri; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/n10p5f94

Abstract

This study examined the effect of green building certification, ownership structure, firm size, and leverage on firm value through profitability, and evaluated the moderating role of the government-borne value added tax incentive in property sector companies listed on the Indonesia Stock Exchange during 2021–2024. The research used a quantitative causal explanatory design with 38 firms selected by purposive sampling. Secondary data from audited financial, annual, and sustainability reports were analyzed using Structural Equation Modeling with the Partial Least Squares approach and SmartPLS 4.0, with bootstrapping to test significance. The results showed that green building certification, ownership structure, and leverage had a negative and significant effect on profitability, while firm size had a positive and significant effect on profitability. Green building certification and ownership structure did not significantly affect firm value, whereas firm size had a negative and significant effect and leverage and profitability had a positive and significant effect on firm value. Profitability negatively mediated the effects of green building certification, ownership structure, and leverage on firm value and positively mediated the effect of firm size, while the value added tax incentive did not significantly moderate the relationship between profitability and firm value.  
Pengaruh Regulasi, Inklusi Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan, Risiko Keuangan, dan Ketahanan Keuangan dengan Menggunakan Tata Kelola Keuangan yang Baik sebagai Moderator pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Gedeg, Kabupaten Mojokerto Amelia Kusniawati; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1e5c8902

Abstract

MSMEs in Gedeg District are facing a decline in the number of MSMEs and financial vulnerability, which requires analysis of external factors, namely Regulation, Financial Inclusion, and Financial Technology, as well as internal factors, namely Financial Behavior and Financial Risk, which shape Financial Resilience. This study aims to examine the influence of these three external factors on MSMEs' financial behavior, risk, and resilience, and analyze the mediating role of financial behavior and risk, as well as the moderation of Good Financial Governance (GFG). Using a quantitative approach with primary data obtained from 310 MSMEs through a purposive sampling survey and analyzed using PLS-SEM. The results show that regulation, inclusion, and fintech have a significant effect on financial behavior and risk, which then mediate their influence on financial resilience. However, the direct effect of Regulation and Financial Inclusion on resilience is statistically insignificant. Good Financial Governance (GFG) as a moderator shows insignificant results, implying that governance practices alone may not strengthen resilience without risk management mechanisms and financial behavior. These findings underscore the importance of synergy between financial access, effective regulation, financial literacy, and transparent governance in enhancing the resilience of MSMEs.
Auditor Ethics, Auditor Competence, and Audit Risk: The Mediating Role of Audit Fees on Audit Quality among Auditors in Public Accounting Firms in Surabaya Nada Salsabila, Sausan; Tri Ratnawati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.660

Abstract

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.
The Role of Self-Control and Fintech Trust in Strengthening the Impact of Digital Financial Literacy On Sustainable Financial Behavior : a Study of Millenial Fintech Users In South Kalimantan Nurul Hasanah; Farida Yulianti; Jose Da Silva; Juvenal Da Costa; Tri Ratnawati
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/skp53e51

Abstract

The rise of digital transformation in the global financial landscape has reshaped how people manage, store, invest, and spend their money. Indonesia, as one of the most rapidly developing nations in Southeast Asia, has experienced a notable growth in the utilization of financial technology (fintech). Within this development, the millennial generation represents the largest group of fintech users, yet they also remain highly susceptible to poor and unsustainable financial practices. This study aims to examine how digital financial literacy impacts sustainable financial behavior, incorporating self-control as a mediating factor and fintech trust as a moderating factor. A quantitative method was applied using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the SmartPLS 3.2.9 software. Data were gathered from 250 millennial fintech users located in South Kalimantan. The results reveal that digital financial literacy significantly improves sustainable financial behavior, both directly and indirectly through the role of self-control. However, fintech trust does not significantly moderate this relationship. These results broaden the application of Behavioral Finance Theory by highlighting that digital financial behavior is shaped not only by rational economic decision-making but also by psychological aspects such as self-regulation and trust in fintech systems. The study offers empirical insights into digital financial literacy in developing economies and provides practical recommendations for policymakers and fintech companies to strengthen digital financial education and public trust strategies.    
The Effect of Liquidity, Activity, Capital Structure, Profitability on Sustainable Growth and Company Value with Good Corporate Governance as a Moderating Variable in Heavy Construction and Civil Engineering Sub-Sector Companies Listed on the Indonesia St Nur Rahmad Alfin Mustaqim; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June: Global Economics - International Journal of Economic, Social and Developm
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.254

Abstract

This study investigates the effects of liquidity, activity, capital structure, and profitability on sustainable growth and firm value in heavy construction and civil engineering companies listed on the Indonesia Stock Exchange. Using data from 18 companies (2021–2023) and applying SEM-PLS analysis, results show that activity and profitability positively and significantly influence sustainable growth, while liquidity and capital structure do not. Sustainable growth significantly mediates the impact of activity on firm value but does not mediate the effects of capital structure or profitability. The study suggests that effective management of operational activities and profitability supports sustainable growth, which in turn enhances firm value. These findings offer insights for managers and investors to focus on sustainable growth strategies for long-term value creation in the Indonesian construction sector.
The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya Gilbert Alexander H. Sipahelut; Tri Ratnawati
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June: Global Economics - International Journal of Economic, Social and Developm
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.265

Abstract

This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality.
Studi Literatur: Peranan Teknik Audit Investigasi Dan Profesionalisme Auditor Investigasi Untuk Mengetahui Tingkat Kecurangan (Fraud) Suci Nurlayli Alimatu Sholiqah; Tri Ratnawati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2348

Abstract

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.
Studi Literature: Pengaruh Kemampuan Auditor, Skeptisme Profesional Auditor, Dan Teknik Audit Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Pengungkapan Kecurangan Irma Retno Dewi; Tri Ratnawati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2428

Abstract

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.
Co-Authors Achmad Sofyan Adistie Prestiani Putri Agnes Aktapianti Br Ginting Ainy Arga Astoety Alifia Mutiara Rachmawati Amelia Kusniawati Anggun Wida Prawira Anita Eka Pratiwi Anita Eka Pratiwi Argaleka Ayu Candraningsih Arswarani Leonica Avilla Anggun A Avilla Anggun Arisendy Bela Septiana Boniface Ata Donatus Carolina Katrin Deo Naga D Jefryan Christian Cabelen Darmaji, Darmaji Debby Yusriliana Debby Yusriliana Rahmawati Dika Candra Laili Dita Fitriani Diyah Santi Hariyani Djuma’iyah Dwi Agus Kurniawan Eka Safitri Farida Yulianti Febri Tia Aldila Feby Galih Saputra Fitria Ayu Islamiyah Gilbert Alexander H. Sipahelut Gilbert Alexander Hendrik Sipahelut Gusti Chania R I Gusti Chania Raafi Iradati Ida Ayu Sri Brahmayanti Immanuel Calvin Fernaldi Indhira Ridho Abdhilla Indri Widya Wulandari Irma Nur Fadlia Irma Retno Dewi James Christian Jose Da Silva Juvenal Da Costa Kustiwi, Irda Agustin Linda Novia Sari Madaniyah Nur Aisyah Putri Mei Nurlinda Meilita Rizkynanda Merciana Selvi Lasdin Michael Revelin Ervan Septian Moch Deny Setiawan Mohammad Ramadhan Priatmojo Muhammad Iqbal Nabila Febriyana Nada Salsabila, Sausan Nekky Rahmiyati Nisa Fitri Aulia novia Mega Putri Novia Oktaviani Febrilia Novita Rahmawati Nur Faiza Mas’udiyah Nur Hidayati Nur Kamiliyah Firizq Nur Rahmad Alfin Mustaqim Nurul Hasanah Rafa Syahrul Amrulloh Retno Ayu Widyastuti Reza Mutiara Nur Fitriandinni Rikhza Masfa’ani Rizka Maya Shova Rizky Abdul Karim Sabrina Nova Ashara Salsabila Aprilia Selina Fransisca Shella Maryani Sikip Nur Ika May Nur Himama Sindy Utami Siti Lailatus Saidah Siti Maisyaroh Sri Hartutie Moehaditoyo Suci Nurlayli Alimatu Sholiqah Susanto Susanto Tarenza Noviandari Titus Gustiagung Grace Widya Arta Valdo Hana Primasatria Veren Putri Shamaya Vivi Armadhani Widya Novita Sari Wita Ardina Putri