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All Journal Syntax Literate: Jurnal Ilmiah Indonesia jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Trisakti Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Indonesia Sosial Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Hexana Sri Lastanti

Universitas Trisakti

Author-ID : 3200321

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering 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 Social Sciences Other

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THE EFFECT OF FINACIAL PERFORMNACE TO CORPORATE VALUJE WITH THE DISCLOSURE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE Guido S; Hexana Sri Lastanti; Murtanto Murtanto
Business and Entrepreneurial Review Vol. 13 No. 2 (2014): Volume 13, No. 2 April 2014
Publisher : Universitas Trisakti

This research is done to know effects of financial performance toward corporate value by using the disclosure of Good Corporate Governance and Corporate Social Responsibility as a moderating variable. ROA, ROE, and Leverage as an indicator of financial performance is known as the independent variable. Company value measured by Tobin’s is known as the dependent variable. Good Corporate Governance(GCG) and Corporate Social Responsibility (CSR) is moderating variable.The companies that are in this research are manufacturing companies which are listed in the Indonesia Stock Exchange (IDX) starting from 2004 until 2007, published financial statements ending 31 December, and had complete data of Good Corporate Governance and Corporate Social Responsibility. The data is then processed by using statistical appliance that are called regression with interaction.According to the research, the financial performance (ROA and leverage) has an effect on corporate value. Disclosure of Corporate Social Responsibility(CSR) does not affect to financial performance (ROA and Leverage) toward the value of the company. Disclosure of Good Corporate Governance (GCG) affects the financial performance of relationship (ROA and Leverage) toward the value of the company.

TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency.

THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan. The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud

PENGARUH KONVERGENSI IFRS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Audita Ananda Nundini; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to determine the effect of IFRS convergence and corporate governance mechanisms which were proxied by proportion of independent commissioner, managerial ownership, and institutional ownership to earning management. The independent variable in this study are IFRS convergence, proportion of independent commissioner, managerial ownership, and institutional ownership. The dependent variable is earning management. The sample was a manufacturing companies listed in Bursa Efek Indonesia (BEI) that conducted in 2010-2011 as many 102 companies with a sampling technique is using purposive sampling method. The statistical tool test for hypothesis testing is SPSS 20. The result showed that the IFRS convergence and the proportion of commissioner independent don’t influence on earning management. The managerial ownership has a significant negative effect on earning management and the institutional ownership has a positive effect on earning management.

PENGARUH KONVERGENSI IFRS EFFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Windy Ayu Wulandari; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to examine the effect of IFRS convergence effective in 2012, accounting complexity, and bankruptcy probability on timeliness and earningsmanagement. The sample was manufacturing companies listed in Bursa Efek Indonesia(BEI) that conducted in 2011-2012 as many 224 companies with a sampling technique is using purposive sampling method..Using multiple regression random effects, this study found that the convergence of IFRS effective 2012 and accounting complexity does not affect the timeliness and earnings management. This study also found that bankruptcy probability extend audit delay and submission of financial statements, and also bankruptcy probability reduce the level of earnings management.Kata Kunci: Konvergensi IFRS Efektif Tahun 2012, Kompleksitas Akuntansi,Probabilitas Kebangkrutan Perusahaan, Timeliness, Manajemen Laba.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Hexana Sri Lastanti; Nabil Salim
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine the effect of corporate social responsibility disclosure, good corporate governance, dan financial performance towards firm value. Samples were selected using purposive sampling method and acquired 120 companies. Testing the hypothesis in this study is done by using multiple linear regression analysis. This study obtains results that corporate social responsibility disclosure, good corporate governance, and financial performance simultaneously has positive and significant effect on firm value. Good corporate governance proxied with managerial ownership partially has positive and significant effect on firm value, whereas Corporate social responsibility disclosure, Good corporate governance proxied with institutional ownership, proportion of independent board of commissioners, size of board of directors, size of committe, and Financial performance partially don’t have significant effect on firm value.

PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN MANDATORY DISCLOSURE IFRS Sean Archie Ago Tondombala; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this study is to find out the effect of corporate governance structure which is proxied by managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioner and the amount of audit committee to the level of compliance with IFRS mandatory disclosure. The independent variables in this study are managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioners and the amount of audit committee. The dependent variable in this study is the level of compliance with IFRS mandatory disclosure. Samples that used in this study were coal mining company listed on the Indonesia Stock Exchange (IDX) 2011-2013, there are 18 companies choosed with a sampling technique using purposive sampling method. This study uses multiple regression statistical technique (multiple regression model) to test the effect of independent variables on the dependent. The program used for hypothesis testing is SPSS 22. The results of this research indicates that the independent variables which managerial ownership, institutional ownership and the proportion of independent commisioners affect the level of compliance with IFRS mandatory disclosure. While theother independent variables are the number of board of commissioner meetings, the number of audit committee meetings and the amount of audit committee has no effect on the level of compliance with IFRS mandatory disclosure.

ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA FAKULTAS EKONOMI (Studi Empiris Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Trisakti) Anastasya Putri Yudiana; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the factors that influence the behavior of academic fraud by students in the faculty of economics by using diamond fraud dimensions consisting of pressure, opportunity, rationalization and capabilities at the University of Trisakti environment. This study is using purposive sampling method and convenience sampling, purposive sampling is the selection of the sample taken not random, so that later on only samples that are necessary are to be tested, while convenience sampling means is easy with a qualititative approach that ultimately result in quantitative. The independent variables in this study is Fraud Diamond and the dependent variable is academic fraud by students in faculty of economics. Data was obtained through questionnaires with Likert scale. Statistical method in use is multiple linear regression with the help of SPSS 20 software. The results of this study indicate that students academic fraud behavior is influenced by the dimensions of the economic faculty of diamond fraud.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN Vio Landion; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.

PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP PROFITABILITAS DAN VALUE CREATION DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Choirul Amin; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The aim of this study is to determine the influence of Corporate Social Responsibility (CSR) on profitability and value creation by adding Good Corporate Governance (GCG) as mediating variable. Measurement of Corporate Social Responsibility (CSR) using the Kinder Lydenburg Domini (KLD) Social Ratings Data or Clarkson's (1995) RDAP Scale which is an indicator of assessment focused on stakeholders including environmental dimensions, dimensions of product quality , community relations dimensions, dimensions of diversity, as well as the dimensions of employee relations. Measurement of Good Corporate Governance (GCG) uses the Corporate Governance Perception Index (CGPI). Profitability is proxied by Return of Assets (ROA) while value creation is proxied by Economic Value Added (EVA). The study was conducted on companies that consistently received awards as Indonesia Most Trusted Companies in 2018 and 2019 by the Indonesian Institute for Corporate Governance (IICG) and were published in SWA Magazine. Using the purposive sampling method, a sample of 25 companies with a total of 50 annual reports, financial reports and sustainability reports was obtained. The results showed that Corporate Social Responsibility (CSR) had a positive and significant effect on profitability, but did not affect the value creation and Good Corporate Governance (GCG) were not able to mediate the influence of Corporate Social Responsibility (CSR) on profitability but were able to mediate the influence of Corporate Social Responsibility ( CSR) towards value creation.

Co-Authors Adisti Tristania TFirmansyah Agus Ahmad Mufad Anastasya Putri Yudiana Anggi Ria Prasasti Aries Romli Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Dicky Aditya Eka Prasetya Etty Murwaningsari Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Meuthia Maharani Mikha Btari Batubara Muhammad Fakhrul Arif Muhammad Yusuf Murtanto Murtanto MURTANTO MURTANTO Mutiara Nurani Mutiara Salsabila Hanifia Nabil Salim Olivia Olivia R. Rosiyana Dewi Restu Ardia Pramesti Richard Rifka Junitra Rifka Junitra Rini Polanunu Saskia Putri Sean Archie Ago Tondombala Sofie Tuti Yulianingsih Vio Landion Windy Ayu Wulandari Wulan Rizqi Nur Amaliyah Yvonne Augustine

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