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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi

Triani Arofah

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Author-ID : 3871984

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 16 Documents Claim Missing Document

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Title

THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, PUBLIC OWNERSHIP ON EARNINGS MANAGEMENT IN LISTED COMPANIES IN THE TRANSPORTATION AND RETAIL SUBSECTOR IN 2016-2020 Aulia Hafidz Hawari; Agung Praptapa; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is research that uses a secondary data on Managerial Ownership, Institutional Ownership, Public Ownership, and Earnings Management in the Transportation and Retail Subsector that listed in Indonesia Stock Exchange in 2016-2020. This research takes the title: “The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020”. The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.

ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), COMPANY SIZE AND LEVERAGE ON FIRM VALUE WITH PROFITABILITY MEDIATION VARIABLES ON MINING COMPANY LISTED ON THE IDX (BEFORE COVID-19 2016-2019 AND DURING COVID-19 2020) Nenshiria Septyaning Wibowo; Wita Ramadhanti; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The purpose of this study was to analyze the effect of Corporate Social Responsibility (CSR), company size, and leverage on firm value by using the moderating variable of profitability in mining companies listed on the IDX (2016-2020). The number of samples in the companies studied was 27 companies. The research used a purposive sampling method to determine the selection. Data analysis using multiple regression analysis and also an endurance test The results of this study are Corporate Social Responsibility (CSR) has no effect on firm value. Company size has no effect on firm value. Leverage has no significant effect on firm value. All moderating relation also variable cannot be proven. Hence this research then made supplementary test by divided the timeline after and during covid. The results shows that the insignificant of data due to different situation before covid and during covid. Before covid period (2016-2019) the results consistent with main hypothesis testing. Thus, during Covid-19 profitability moderate the relations between company size and firm value during 2020. The implication of this research is to help investors make investment decisions and help companies optimize the company.

PENGUNGKAPAN CSR, MEDIA EKSPOSURE DAN PROFITABILITAS PERUSAHAAN Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengungkapan corporate social responsibility (CSR) terhadap profitabilitas perusahaan, dengan liputan media sebagai variabel moderasi. Sampel yang diteliti adalah 15 perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Data diolah dengan menggunakan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial tidak dapat meningkatkan profitabilitas perusahaan, sedangkan paparan media terbukti berpengaruh langsung terhadap profitabilitas perusahaan. Berdasarkan teori legitimasi, CSR merupakan upaya perusahaan untuk menyesuaikan diri dengan nilai dan norma masyarakat. Agar CSR dapat dilegitimasi atau diakui oleh masyarakat, maka harus dipromosikan dalam media yang mudah diakses oleh masyarakat sehingga manfaat CSR dapat diwujudkan menjadi keuntungan. Oleh karena itu, perusahaan diharapkan lebih banyak menggunakan website atau media sosial untuk mengkomunikasikan kegiatan CSR mereka.

PENGARUH PENGETAHUAN KEUANGAN, KECERDASAN SPIRITUAL, PENGALAMAN KEUANGAN DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGANGGARAN PENGUSAHA BATU BATA MERAH (DESA MENURAN KECAMATAN BAKI KABUPATEN SUKOHARJO) Fakhrur Rozi Araniri; Adi Wiratno; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research aim to determine the effect of financial knowledge, spiritual intelegent, financial experince and locus of control on budgeting behavior in SMES brick stone maker in the Menuran village. In this study, using the population of SMES brick stone maker live at Menuran village, This research was conducted by distributing questionnaires to the respondents and using the purposive sampling method for sampling. The data obtained in this study were 90 respondents. The results of this study indicate that: (1) financial knowledge has no effect on budgeting behavior of brick stone maker on Menuran village, (2) spiritual intelegent has no effect on budgeting behavior of brick stone maker on Menuran village, (3) financial experience has no effect on budgeting behavior of brick stone maker on Menuran village, (4) locus of control has negatife effect to budgeting behaviour of brick stone maker on Menuran village.

DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Triani Arofah; Umi Pratiwi; Rasyid Mei Mustafa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The research aims to analyze the effect of firm size, firm value, and Corporate SosialResponsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) asa moderating variabel. The research population of manufacturing companies was listed on theIndonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports.Samples determined by purposive sampling obtained 369 samples. The data analysis tool usesPartial Least Square (PLS). The research findings show that firm size and CSR disclosure have asignificant positive effect on risk management and GCG is able to moderate the interaction ofCSR and GCG disclosure on risk management. The implication of this research can be useful asa consideration for companies in making adequate policies to improve the quality of corporaterisk management in order to minimize risks that threaten the firm.

DETERMINANTS OF HIGH-QUALITY INTEGRATED REPORTS Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.7921

Financial information, the primary analytical and accountability tool for investors, appeared unable to meet their needs, especially when it came to non-financial disclosures. There is Integrated Reporting (I.R.) to solve this problem. The study analyzes the impact of audit firm (KAP) size, stakeholder pressure, audit committee meetings, and audit committee powers on I.R. Property, real estate, and construction companies listed on the Indonesian Stock Exchange (IDX) were selected for this study due to their perceived complexity in their operations. Using targeted sampling techniques, 116 samples were selected for the observation years 2018-2019 and processed with multiple linear regression analysis in the Eviews 8 analytical tool. Based on the findings and conclusions of the investigation, audit committee meetings and audit committee mandates have a positive and material impact on (I.R.). This shows that the company can maximize its I.R. practices if the audit committee meets frequently and the authority of the audit committee is expanded. In the meantime, the impact of KAP's size and stakeholder pressure on I.R. has not been proven.

Co-Authors Ade Novianti Azhar Adi Wiratno Agung Praptapa Agus Sunarmo Aulia Hafidz Hawari Dian Purnomo Jati Dian Purnomojati Fakhrur Rozi Araniri Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Poppy Dian Indira Kusuma Rafika Agustiani Rasyid Mei Mustafa Rifda Nadifah Rini Widianingsih SATRIYAS ILYAS Sri Martini Umi Pratiwi Wita Ramadhanti

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