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All Journal Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Jurnal Ekonomi, Bisnis dan Manajemen International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa

Triana Zuhrotun Aulia

Universitas Muhammadiyah Tangerang

Author-ID : 3332393

Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, PRICE EARNING RATIO DAN FIRM-SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KATEGORI INDEKS LQ-45 DI BURSA EFEK INDONESIA Triana Zuhrotun Aulia
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Price to Book Value (PBV) is the ratio of the market value of equity to the book value of equity. PBV is the level of ability to create a company's value relative to the amount of capital invested. This study will analyze both simultaneous and partial effect of return on assets, debt to equity ratio, price earning ratio and firm-size to price book value. Companies classified in LQ-45 selected as the population used in this study are listed on the Stock Exchange 2012-2016 period. Purposive sampling is used to get the sample in this research using criterias and 18 companies or 72 firm-years are the samples. Analysis tool in this research using spss 23.0. This research is using multiple linear regression. Based on the results of the partial test (t test) on the real level (α) = 5% can be seen that the variabel return on assets, debt to equity ratio and price earning ratio have a significant and positive impact on price book value, meanwhile firm-size have no significant effect on price book value. Keywords : Firm value, Price Book Value, Return on Asset, Debt to Equity Ratio, Price Earning Ratio, Firm-size.

Peran Informasi Akuntansi Dalam Memprediksi Keputusan Lindung Nilai (Hedging) Sustari Alamsyah; Triana Zuhrotun Aulia
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4727489

Kegagalan PT PLN (Persero) dalam melindungi nilai transaksi menyebabkan perusahaan menderita kerugian sebesar Rp 17,33 Triliun, Hal ini diketahui ketika perusahaan diminta untuk menyajikan kembali laporan kinerja pada kuartal III tahun 2018. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh informasi akuntansi terhadap keputusan lindung nilai dalam rangka meminimalisir potensi resiko kerugian keuangan dari fluktuasi nilai transaksi akibat perubahan kurs. Populasi penelitian yaitu perusahaan manufaktur subsektor barang konsumsi yang terdaftar di BEI periode 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling dan analisis datanya menggunakan regresi logistik. Hasil penelitian menunjukan bahwa likuiditas dan volatility arus kas memiliki pengaruh negatif terhadap keputusan lindung nilai, sedangkan leverage tidak berpengaruh terhadap keputusan lindung nilai. Temuan penelitian yaitu informasi akuntansi mampu memprediksi perusahaan melakukan pengambilan keputusan lindung nilai, terutama perusahaan yang memiliki tingkat likuiditas dan volatilitas arus kas yang tinggi cenderung mengurangi aktivitas transaksi lindung nilai.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE BERDASARKAN INDIKATOR GLOBAL REPORTING INITIATIVE (GRI) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Triana Zuhrotun Aulia
COMPETITIVE Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i1.463

Corporate Social Responsibility (CSR) is a transparent business practices, which are based on ethical values, by giving attention to the employees, society and environment, and designed to meet the wishes of shareholders and also society in general. This research is based on the belief (ontology) that CSR is a form of responsibility-oriented businesses in the fulfillment of public expectations concerning the existence of a company's business in the hope of obtaining legitimacy from the public. This study is a research conducted on manufacturing companies in Indonesia. The purpose of this study was to determine the factors that affect the disclosure of CSR in the annual reports of manufacturing companies in Indonesia. The data used total 18 companies that are listed in Indonesia Stock Exchange 2014-2016 or 90 firms-years. The sample is obtained by using purposive sampling method. Data collection method used was content analysis of social disclosures in corporate annual reports. Content analysis was conducted using a check list of items of social disclosure in corporate annual reports. Statistical method used is a multiple regression with eviews 9.0. The result of this study indicates that CSR disclosure practices as a field of coverage is significantly influenced by company size and environmental performance. Other factors examined in this study, such as profitability did not affect CSR disclosures made by companies.

PENGARUH DEWAN KOMISARIS, LEVERAGE, PROFITABILITAS DAN LIPUTAN MEDIA TERHADAP ENVIROMENTAL DISCLOSURE Anis Viona; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Tujuan dari penelitian ini untuk mengetahui pengaruh dewan komisaris, leverage,profitabilitas dan liputan media terhadap Enviromental Disclosure pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data sekunder yang diperoleh dari analisis laporan keuangan perusahaan. Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2015-2021.Populasi penelitian ini meliputi seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan program pengolah data eviews 9.0.Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Liputan Media tidak berpengaruuh terhadap Enviromental Disclosure, Sedangkan Leverage berpengaru terhadap Enviromental Disclosure.

Principles of Good Governance in Quranic’s Perspective Eko Sudarmanto; Triana Zuhrotun Aulia
International Journal of Islamic Thought and Humanities Vol. 1 No. 2 (2022): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

The purpose of this study is to find out how the Quran perspectives in explaining the principles of good governance. The methodology used in this research is library research through a qualitative approach , namely research that processes thinking deductively and inductively. The source of this research data consists of a primary data source in the form of Verses of the Qur'an which is used as a reference with the explanation of several mufasir, and a secondary data source consisting of relevant previous scientific research works in the form of books, journals and other scientific works. The metode of the Interpretation of Al-Quran used as a method of analysis in this study is the method of tafsir al-maudhu'i. In conclusion, some contextual principles in good governance are contained in several verses in the Qur'an, both on Transparency, Accountability, Responsibility, Independentity, and Fairness. The important point of this research is that in offering a solution to a problem, Al-Quran always provides perspective not only materially but also a spiritual perspective.

KUALITAS LAPORAN KEUANGAN BERBASIS SAK ETAP PADA KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

The purpose of this research was to examine the effect of implementing SAK ETAP on the quality of financial reports at cooperatives in Tangerang City . This study distributed 50 questionnaires and only 32 usable questionnaires. Data analysis methods used by this research were partial least square (PLS) with SmartPLS 3.0. The results of this study are implementing SAK ETAP have a positive and significant effect on the quality of financial reports. Implementation SAK ETAP proved to improve the quality of financial reports at cooperative in Tangerang City. SAK ETAP produces information is relevance, faithful representation, comparable, verifiable, timely, and understandable that is useful for users of cooperative financial reports. Keywords : implementing SAK ETAP, quality of financial reports, cooperative reports.

Pengaruh Tax Minimization dan Audit Tenure Terhadap Transfer Pricing Luthfi Setyo Maharani; Dirvi Surya Abbas; Triana Zuhrotun Aulia
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.100

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.

PENGARUH ENVIRONMENT DISCLOSURE, GOOD CORPORATE GOVERNANCE, DAN ENVIRONMENTAL PERFORMANCE TERHADAP ECONOMIC PERFORMANCE Alifah Fauzi; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.430

Sehubungan dengan banyaknya terjadinya bencana alam, perubahan iklim, dan permasalahan lingkungan merupakan masalah yang penting dan menjadi pusat perhatian pada saat ini. Ketiga masalah tersebut merupakan dampak dari pencemaran lingkungan yang salah satunya disebabkan oleh semakin berkembangnya kegiatan di setiap negara. Meskipun pertumbuhan ekonomi meningkat karena adanya kegiatan industri di lain pihak industri juga merupakan penyebab pencemaran lingkungan. Isu lingkungan menjadi masalah penting di berbagai negara khususnya di Indonesia. Permasalahan lingkungan terus menjadi sorotan serta perbincangan dan saat ini dalam dunia bisnis terjadi peningkatan usaha dalam hal pengelolaan serta pelestarian lingkungan, hal ini disebabkan adanya dorongan dari luar perusahaan. Beberapa tahun terakhir ini Indonesia mengalami peningkatan permasalahan pencemaran lingkungan hidup (Suratno, 2006) Dalam Putra & Utami (2017)

Co-Authors Abbas, Dirvi Surya Alifah Fauzi Anis Viona Hamdani Hamdani Imam Hidayat Luthfi Setyo Maharani RR. Ella Evrita Hestiandari Sudarmanto, Eko Sustari Alamsyah

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