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All Journal Jurnal Riset Akuntansi dan Keuangan Balance Vocation Accounting Journal JURNAL RISET AKUNTANSI TIRTAYASA JBMR: Journal of Business and Management Review International Journal of Business, Economics, and Social Development Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) IIJSE Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Pinisi Journal of Entrepreneurship Review Economit Journal
Tri Neliana
Universitas Swadaya Gunung Jati
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Neliana, Tri
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.7948

Abstract

Abstract. This research aims to know the influence of the liquidity, profitability, solvency and the size of the company towards the level of completeness of the disclosure of the financial statements at the company’s listing on the stock exchange are fundamentals sectors of Indonesia and Chemistry in 2014-2015. Research methods used in this study i.e., quantitative methods of sampling and purposive sampling methods. The sample in this research totaled 55 issues. A test of the hypothesis test conducted with t. Results of this research show that the data used are qualified classical assumptions. Based on the result of the test t partially shows that liquidity and solvency have no effect on the disclosure of the financial statements, while the profitability and the size effect on the company’s financial disclosure statements.Keywords: Disclosure of the Financial Statements; Liquidity; Profitability; Solvency; The  Size Of the CompanyAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, solvabilitas dan ukuran perusahaan terhadap tingkat kelengkapan pengungkapan laporan keuangan pada perusahaan yang listing di Bursa Efek Indonesia sektor indutri dasar dan kimia pada tahun 2014-2015. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif dan pengambilan sampel dengan metode purposive sampling. Sampel dalam penelitian ini berjumlah 55 emiten. Alat analisis yang digunakan adalah analisis regresi berganda dengan melakukan uji asumsi klasik. Uji hipotesis dilakukan dengan uji t. Hasil penelitian ini menunjukkan bahwa data yang digunakan memenuhi syarat asumsi klasik. Berdasarkan hasil uji t secara parsial menunjukkan bahwa likuiditas dan solvabilitas tidak berpengaruh terhadap pengungkapan laporan keuangan, sedangkan profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan laporan keuangan.Kata Kunci: Pengungkapan laporan keuangan; Likuiditas; Profitabilitas; Solvabilitas; Ukuran Perusahaan
PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI Tri Neliana
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2018)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.844 KB) | DOI: 10.36080/jak.v7i1.586

Abstract

Penelitian Ini bertujuan untuk mengetahui luas pengungkapan sukarela laporan tahunan perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dan faktor-faktor yang mempengaruhi untuk periode 2013-2016. Metode penentuan sampel menggunakan metode purposive sampling, jumlah sampel yang diperoleh sebanyak 36. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahan-perusahaan farmasi. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan SPSS versi 21. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas dan leverage tidak berpengaruh terhadap pengungkapan sukarela, sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan sukarela
Profitability and Leverage, on Firm Value with Good Corporate Governance as Moderation Dwi Anggraeni; Siti Jolekhah; Tri Neliana
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Study This aim For test influence profitability and leverage against mark company with Good Corporate Governance (GCG) as variable moderation. Population in study This is a manufacturing company subsector food and beverages listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Retrieval technique sample used​ is purposive sampling with The company sample is 29 with 5 years observation, so A total of 116 data samples were obtained. Data sources used in study This namely secondary data. Deep data analysis techniques study This use analysis regression multiple and Moderated Regression Analysis (MRA). Research result show that profitability and leverage matter to the value of the company. Apart from that, Good Corporate Governance proven moderate influence profitability to Company value, however No capable moderate the effect of leverage on mark company.
Liquidity, Leverage, and Company Size on Earnings Quality with Profitability as a Moderating Variable Pratama, Sandyka David Yudha; Alfatihah , Najwa; Audistya , Syevina; Neliana, Tri
Journal of Business and Management Review Vol. 5 No. 5 (2024): (Issue-May)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr55.9692024

Abstract

Research Aims: The aim of this research is to test and analyze the influence of liquidity, leverage and company size on earnings quality using profitability as a moderating variable. Design/methodology/approach: The population in this study are transportation companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique using purposive sampling technique resulted in 51 company observations. The analysis techniques used are Descriptive Statistical Analysis and Moderated Regression Analysis (MRA) as moderated regression analysis. The data analysis technique uses IBM SPSS Statistics 25 software.). Research Findings: The results of hypothesis testing show that liquidity and leverage have an effect on earnings quality, while company size has no effect on earnings quality. Profitability moderates the influence of leverage and company size on earnings quality, but is unable to moderate the positive influence of liquidity on earnings quality. Theoretical Contribution/Originality: The findings of this study may also have implications for further research and policy-making related to financial disclosure and corporate regulation. Keywords: Liquidity, leverage , company size, profitability, earnings quality
EVALUASI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PADA USAHA KECIL DAN MENENGAH (UKM) Destiana, Rina; Rawi, Rawi; Neliana, Tri; Muthiarsih, Tiara
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11622

Abstract

Studi ini bertujuan untuk mengevaluasi efektivitas penggunaan Sistem Informasi Akuntansi (SIA) dalam meningkatkan efisiensi operasional pada Usaha Kecil dan Menengah (UKM) di Indonesia. Melalui analisis yang komprehensif, penelitian ini mengkaji bagaimana implementasi SIA dapat mengoptimalkan proses bisnis, meningkatkan keakuratan pelaporan keuangan, serta mendukung pengambilan keputusan strategis di lingkungan UKM. Temuan penelitian mengungkapkan bahwa integrasi SIA yang optimal dapat menghasilkan peningkatan yang signifikan dalam hal produktivitas, pengendalian biaya, serta kemampuan UKM untuk beradaptasi dengan perubahan pasar secara lebih responsif. Implikasi dari hasil penelitian ini memberikan wawasan yang berharga bagi pengelola usaha, pembuat kebijakan, serta pengembang SIA dalam upaya mendorong pertumbuhan UKM yang berkelanjutan di era transformasi digital.Kata Kunci: Sistem Informasi Akuntansi, UKM, Efisiensi Operasional
Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Tri Neliana; Rina Destiana
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.430

Abstract

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.
Mengupas Strategi Keuangan di Berbagai Industri: Studi Kasus pada Industri Teknologi, Kesehatan dan Energi Terbarukan Destiana, Rina; Rawi, Rawi; Neliana, Tri
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.13077

Abstract

Abstrak: Strategi keuangan sangat penting untuk bertahan dalam berbagai industri. Namun, sifat unik masing-masing sektor sering kali memengaruhi implementasi strategi tersebut. Studi kasus yang dilakukan pada Apple Inc., Johnson & Johnson (J&J), dan NextEra Energy digunakan dalam artikel ini untuk menekankan penerapan prinsip keuangan pada tiga industri utama yang bergerak di industri teknologi, kesehatan, dan energi terbarukan. Analisis ini didasarkan pada laporan tahunan perusahaan dengan memeriksa manajemen modal kerja, struktur modal, investasi, dan mitigasi risiko di ke tiga industri tersebut. Temuan utama menunjukkan bahwa Apple mengoptimalkan efisiensi modal kerja dengan menggunakan siklus konversi kas negatif dan berfokus pada R&D. Diversifikasi risiko, investasi besar dalam R&D, dan kebijakan dividen yang stabil adalah ciri khas J&J di industri kesehatan. Sementara itu, sebagai pemimpin industri energi terbarukan, NextEra Energy menggunakan leverage untuk mendanai proyek jangka panjang dan mengelola risiko melalui kontrak jangka panjang. Perbandingan indikator keuangan dari ketiga perusahaan ini menunjukkan bahwa dinamika industri tertentu sangat memengaruhi komponen seperti rasio utang, margin laba bersih, dan kebijakan pemegang saham. Oleh karena itu, meskipun prinsip keuangan bersifat umum, penerapan strategi mereka harus disesuaikan dengan situasi industri tertentu. Dalam artikel ini, manajer keuangan akan menemukan arahan praktis untuk membangun strategi yang meningkatkan daya saing sekaligus mempertahankan bisnis mereka. Kata Kunci: Bisnis, Energi Terbarukan, Industri, Strategi Keuangan, Teknologi Abstract: Financial strategies are essential to survive in a variety of industries. However, the unique nature of each sector often influences the implementation of the strategy. Case studies conducted on Apple Inc., Johnson & Johnson (J&J), and NextEra Energy are used in this article to emphasize the application of financial principles to three key industries: technology, healthcare, and renewable energy. This analysis is based on the company's annual report; It examines working capital management, capital structure, investment, and risk mitigation in all sectors. Key findings suggest that Apple optimizes working capital efficiency by using a negative cash conversion cycle and focusing on R&D. Risk diversification, large investments in R&D, and a stable dividend policy are typical of J&J in the healthcare sector. Meanwhile, as a leader in the renewable energy industry, NextEra Energy uses leverage to fund long-term projects and manage risk through long-term contracts. A comparison of the financial indicators of these three companies shows that the dynamics of a particular industry greatly affect components such as debt ratios, net profit margins, and shareholder policies. Therefore, although financial principles are general, their application must be adapted to the specific industry situation. In this article, financial managers will find practical directions for building strategies that improve competitiveness while maintaining their business. Keywords: Business, Renewable Energy, Industry, Financial Strategies, Technology
DETERMINASI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: STRUKTUR KEPEMILIKAN, MEDIA EXPOSURE DAN PROFITABILITAS Neliana, Tri; Rawi, Rawi; Destiana, Rina
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8633

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, media exposure, dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021.  Berdasarkan teknik purposive sampling yang dilakukan dalam penelitian ini, maka sampel data yang digunakan adalah 51 sampel. Sampel ini diolah dengan menggunakan software SPSS 25 dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa bahwa kepemilikan asing dan profitabilitas berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan.  sedangkan media exposure dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan, Kata Kunci: Pengungkapan Tanggung Jawab Sosial, Media Exposure, Kepemilikan Perusahaan,   Profitabilitas 
Capital Structure As Mediating Variable in Financial Performance and Good Corporate Governance Banking Sector Kinasih, Lintang; Laeliyah, Evi Sofiatul; Neliana, Tri
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.783

Abstract

Background. Banking and financial institutions are essential to the functioning of modern economies, serving as key drivers of economic stability and growth. In Indonesia, the banking sector holds a dominant position within the financial system, playing a vital role in the implementation of monetary policy. Aims. Ensuring a robust banking environment depends on the practical application of GCG, which is assessed using the RGEC framework, consisting of Risk Profile, Governance, Earnings, and Capital. The importance of GCG has become even more evident following financial crises, such as the 1997 monetary crisis and the 2024 Bank BJB corruption scandal, both of which highlighted serious shortcomings in oversight and transparency. Methods. The population in this study comprises all banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample was selected using purposive sampling, a method that involves selecting participants based on specific criteria to meet the study's objectives. The criteria applied included banks listed on the IDX and those that consistently published their financial statements from 2019 to 2023. Based on these criteria, a total of 51 banking companies were selected as the research sample Result. Although banking performance has improved, issues such as inefficiency and a lack of transparency persist. Studies indicate that GCG elements—such as board structure, audit committees, and ownership models—impact financial outcomes, though findings are not always consistent. Conclusion. This research examines the impact of GCG, incorporating capital structure as a mediating factor to gain a deeper understanding of these relationships. Focusing on the banking sector underscores its critical role in the economy and its ongoing digital transformation, reinforcing the need for governance systems that foster sustainable and innovation-driven financial development
Profitability as an Intervening Variable in the Effect of Capital Structure and Firm Size on Firm Value Fatih Fajrin Faridi; Nuradiansyah Pamungkas; Tri Neliana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8173

Abstract

This study aims to examine the effect of capital structure and firm size on firm value, with profitability serving as an intervening variable. The research is motivated by inconsistencies in previous findings regarding the relationship between capital structure, firm size, and firm value. Using a quantitative approach and secondary data from selected companies, the analysis was conducted through path analysis to evaluate both direct and indirect effects. The results indicate that capital structure and firm size significantly influence firm value, both directly and indirectly through profitability. Profitability is found to play a mediating role, reinforcing the importance of internal performance metrics in enhancing firm value.
Co-Authors Alfatihah , Najwa Audistya , Syevina Bernard Effendy Dwi Anggraeni Eva Yuniarti Utami Fatih Fajrin Faridi Kinasih, Lintang Laeliyah, Evi Sofiatul Mochammad Ramlan Muhlis Muhlis Muhlis Nuradiansyah Pamungkas Pratama, Sandyka David Yudha Rawi Rawi Rawi Rawi, Rawi Rina Destiana Riyandi Riyandi Siti Inayah Siti Jolekhah Tiara Muthiarsih