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All Journal Jurnal Akuntansi Multiparadigma MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tekun Fundamental Management Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Prosiding Seminar Nasional Pakar Sketsa Bisnis Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Literatus Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat AKSELERASI: Jurnal Ilmiah Nasional Devotion: Journal of Research and Community Service Journal Of World Science Golden Ratio of Finance Management JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Neo Journal of economy and social humanities Journal of Creative Student Research Ekonomi Digital Jurnal Indonesia Sosial Sains Jurnal Nusantara Mengabdi Dirkantara Indonesia Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal fundamental management journal Journal of Ekonomics, Finance, and Management Studies J-CEKI

Vinola Herawaty

Universitas Trisakti

Author-ID : 279926

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PENGARUH PRUDENT AKUNTANSI, PROFITABILITAS, LEVERAGE, DAN UKURAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016 – 2018) Nugroho Rizkiadi; Vinola Herawaty
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6900

Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh konservatisme akuntansi, profitabilitas, leverage dan ukuran terhadap nilai perusahaan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia. Penelitian ini menggunakan variabel Good Corporate Governance dengan dewan komisaris independen sebagai variabel moderasi dan variabel umur perusahaan yang dijadikan sebagai variabel kontrol. Penelitian Nilai Perusahaan ini menggunakan model Tobins’ Q. Penelitian ini dilakukan pada periode 2016 hingga 2018 dan sampel yang dipilih dengan metode purposive sampling dengan menggunakan kriteria-kriteria yang telah ditentukan. Sampel dipilih bagi perusahaan yang mengalami laba dan yang menyajikan data yang dibutuhkan dalam mata uang rupiah. Sebanyak 180 sampel perusahaan yang berdasarkan metode pemilihan sampel. Metode analisis yang diterapkan dalam penelitian ini adalah metode kuantitatif dan analisis statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa pada variabel Prudent berpengaruh positif terhadap Nilai Perusahaan dan variabel Dewan Komisaris Independen memperlemah hubungan antara variabel Prudent terhadap Nilai Perusahaan.

Dapatkah Profitabilitas Memperkuat Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Praktik Earnings Management? Meyliana Meyliana; Vinola Herawaty
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20557

The purpose of this study was to examine the effect of CSR disclosure by measuring the 7 themes of ISO 26000 disclosure and Good Corporate Governance on earnings management practices. In addition, this study also examines the magnitude of the effect of profitability as a moderating variable of the relationship between these variables. The testing technique uses the Random Effect Model through the Eviews 10 application. The research population is all companies that publish Sustainability Reports from 2016-2020. The results show that CSR disclosure and its interaction with profitability as a moderating variable have a positive effect on earnings management practices. On the other hand, Good Corporate Governance and its interaction with profitability as a moderating variable have no effect on earnings management practices. This study implies that CSR disclosure can attract the attention of stakeholders to company policies and practices which are solely motivated by realistic actions where earnings management practices are intended to maintain the continuity of company operations and are not intended for the benefit of management's own utility.

Training for Increasing Ability to Calculate Profit Loss in Entrepreneurship for MSMEs Tegal Alur: Pelatihan Peningkatan Kemampuan Menghitung Laba Rugi Dalam Berwirausaha Bagi UMKM Tegal Alur Vinola Herawaty; Ayu Aulia Oktaviani; Rukmini Windiarti Soebadio
Mattawang: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

This activity aims to provide knowledge and understanding of financial calculations in entrepreneurship, especially profit and loss calculations. The target participants are MSME entrepreneurs in the Tegal Alur Village area, West Jakarta. Most of their line business is a home-based business which generally sells snacks to culinary delights and souvenirs and several businesses wedding equipment rental. The method of activity is counseling and training using prepared materials and question and answer discussion session. This training was carried out on February 2, 2022 in collaboration between MSMEs in the Tegal Alur Village Area and the Faculty of Economics and Business, Trisakti University. The results obtained by the participants were able to calculate the profit and loss from the business, so that it had an impact on their ability to assess performance and make decisions to develop their business. Abstrak Kegiatan ini bertujuan memberikan pengetahuan dan pemahaman perhitungan keuangan dalam berwirausaha khususnya perhitungan laba rugi. Target peserta yaitu pengusaha UMKM di wilayah Kelurahan Tegal Alur, Jakarta Barat. Rata-rata bidang usaha mereka yaitu usaha rumahan yang pada umumnya menjual makanan kecil hingga kuliner dan cinderamata dan beberapa usaha penyewaan peralatan pernikahan. Metode kegiatan yaitu penyuluhan dan pelatihan menggunakan materi yang dipersiapkan dan sesi diskusi tanya jawab. Pelatihan ini terlaksana pada 2 Februari 2022 atas kerjasama antara UMKM Wilayah Kelurahan Tegal Alur dengan Fakultas Ekonomi dan Bisnis Universitas Trisakti. Hasil yang diperoleh yaitu para peserta mampu menghitung laba rugi usahanya, sehingga berdampak pada kemampuannyamenilai kinerja dan pengambilan keputusan keuangan usahanya.

PENGARUH PROFITABILIAS, PEMBAGIAN DIVIDEN, KEBIJAKAN CSR, DAN KEPEMILIKAN ASING TERHDAP NILAI PERUSAHAAN DENGAN STABILITAS KEUANGAN SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PERUSAHAAN PROPERTY, REAL-ESTATE, DAN CONSTRUCTION YANG TERDAFTAR DI BEI TAHUN 2016-2018) Yeremias Polii; Vinola Herawaty
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 5 No. 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Tujuan penulisan ini adalah untuk dapat mengetahui pengaruh : 1) Profitabilitas terhadap Nilai Perusahaan, 2) Pembagian Diviedn terhadap Nilai Perusahaan. 3) Corporate Social Responsibility terhadap Nilai Perusahaan, 4.) Kepemilikan asing terhadap Nilai Perusahaan. 5) Apakah dengan dimoderasi Stabilitas Keuangan Profitablitas, Pembagian Dividen, CSR dan Kepemilikan Asing masing-masing berpengaruh terhadap Nilai Perusahaan . PEnelitian ini dilakukan terhadap perusahaan Property, Real-Estate, dan Konstruksi yang tercatat di Bursa Efek Indonesia periode tahun 2016-2018

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Imas Gandasari; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine the influence of return on assets, net profit margin, dividend payout ratio, financial leverage and firm age to income smoothing moderated good corporate governance as well as to test the size of the company that will control the income smoothing. This study used logistic regression test. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 174 firms from 2011-2013. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 20. Based on the analysis it can be concluded that the dividend payout ratio negatively affect income smoothing, while the return on assets, net profit margin, financial leverage¸ firm age no significant effect on income smoothing. Good corporate governance can only moderate the effect of the dividend payout ratio to income smoothing. The size of the company as variable controls of an effect on income smoothing.

PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KEPEMILIKAN ASING TERHADAP PRAKTIK MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nicholas Parulian Siregar; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the study is to analyze how the board size, independent commissioner, audit committee effectiveness, external auditor quality, institutional share ownership, managerial share ownership as a component of corporate governance and also foreign ownership that moderated with profitability have an effect to earning management practices in manufacturecompanies which listed in Indonesia Stock Exchange.Sampling techniques using a purposive sampling method. This research using 56 manufacture companies which listed in Indonesia Stock Exchange in the period of 2011-2015 as a samples.The result of this research are managerial share ownership has a negative effect on earnings management practices whereas board size, independent commissioner, audit committee effectiveness,external auditor quality,institutional share ownership and foreign ownership has no effect on earnings management practices. This research is also showed that profitability has no effect on moderating correlation between all independent variables and earnings management practices.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfani Firaus; Vinola Herawaty; Andy Tjin
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to analyze: the influence of firm’s size on capital structure, the influence of profitability on capital structure, the influence of business risk on capital structure, the influence of time interest earned on capital structure, the influence of asset growth on capital structure, the influence of liquidity on capital structure, the influence of asset structure on capital structure, and the influence of managerial ownership on capital structure The research was conducted in the companies listed in Indonesian Stock Exchange except for banks and other financial companies during 2012-2015 observation period. This research is developed based on the previous research carried out by Firnanti (2011). The total samples taken by using purposive sampling method were 130 companies out of 351 companies. Multiple regression is used to analyze the hypothesis of this study.The result of this research found that (1) the size of the company's has a positive effect on the capital structure, (2) profitability has an adversely affect on the capital structure, (3) the business risk has no effect on capital structure, (4) time interest earned has no effect on the capital structure, (5 ) asset growth has a positive effect on the capital structure, (6) liquidity has a positive effect on the capital structure, (7) assets structure has a positive effect on the capital structure, and (8) managerial ownership affect positively on the capital structure.

THE EFFECT OF CORPORATE GOVERNANCE TO REAL EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE EMPIRICAL STUDY ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE M. Anwar Masruri; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is conducted in the period 2013 to 2015 and the selected sample with purposive sampling method using criteria that have been determined. Samples are selected for companies that present the required data in this study. A total of 75 sample companies that have criteria based on this sample selection method. The method of analysis applied in this research is quantitative method and statistical analysis used is multiple regression analysis.The result of the research shows that CG variable has significant negative effect on REM_Index model, Audit Quality variable strengthen negative correlation between Corporate Governance and Real Earnings Management significantly, Audit Quality and Company Size negatively affect REM_Index model on Abn_CFO model, Audit Quality variable proved to influence Abn_CFO. Abn_DisEx variable model of Corporate Governance proved negatively significant to Abnormal Discreationary Expenses and Abn_Prod Models Moderation and Company Size Model has a significant positive effect on Abnormal Production Cost.

ANALISIS PENGARUH CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET DAN KUALITAS AUDIT TERHADAP KUALITAS LABA YANG DIMODERASI OLEH IMPLEMENTASI IFRS Barugamuri Dachi; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Implementasi IFRS di Indonesia yang proses konvergensinya dimulai sejak tahun 2012 hingga saat ini, dipandang sebagai bentuk komitmen stakeholders dalam meningkatkan kualitas dalam penyusunan dan penyajian laporan keuangan yang pada akhirnya akan meningkatkan kualitas laba Perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menguji sejauh mana implementasi IFRS dapat memoderasi pengaruh unsur-unsur dalam penerapan corporate governance, investment opportunity set (IOS) dan kualitas audit terhadap kualitas laba.Metode purposive sampling digunakan sebagai metode dalam pengumpulkan data penelitiannya dan model persamaan regresi berganda digunakan sebagai alat analisis statistiknya dengan aplikasi SPSS 20. Sampel dalam penelitian ini adalah 21 emiten yang ada di Bursa Efek Indonesia khususnya Perusahaan sektor manufaktur yang laporan keuangannya telah dipublikasi selama 10 (sepuluh) tahun dari tahun 2006 sampai dengan 2015. Berdasarkan hasil penelitian ini menunjukkan bahwa sebagian dari corporate governance yakni proporsi struktur direksi, komite audit, dan komisaris independen serta IOS tidak berpengaruh positif terhadap kualitas laba sedangkan bagian lain dari corporate governance yakni proporsi kepemilikan manajerial dan kepemilikan institusional serta kualitas audit berpengaruh positif terhadap kualitas laba. Selain itu, implementasi IFRS tidak berhasil memperkuat pengaruh positif unsur-unsur dalam corporate goverance dan IOS terhadap kualitas laba tetapi hanya berhasil memperkuat pengaruh positif kualitas audit terhadap kualitas laba.

PENGARUH KUALITAS AUDIT DAN KOMPETENSI KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MANIPULASI LABA SEBAGAI VARIABEL MODERASI Nurul Hudiani; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is empirically to find out the influence of the the effect of audit quality and competence the audit committee on firm value with earning manipulation as moderation variable. Controlling variabels firm size control variables and leverage.Sampel on this research is property, real estate and contruction company listed on Bursa Efek Indonesia for period 2011 – 2016. Based on purposive sampling, sampel that used for this research is 40 company with six year period, with the number of observations as many as 240 samples but there are 7 outliers samples, so the end of 233 samples. Analysis data method that used by multiple regression analysis.The result of the research concludes that the competence of audit committee has positive influence to firm value and earnings manipulation weakens the positive influence of the competence of audit committee on the firm value, while audit quality variable has no positive effect to firm value and earnings manipulation does not weaken the positive effect of audit quality on firm value.

Co-Authors -, Hanny Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri M. Yogi Riyantama Isjoni Mahendra, Faisal Reza Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nadya Lambintara Nainggolan, Juara S. Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi

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