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Triani Triani
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Journal : Jurnal Ilmiah ASET

 1 
Analisis Pengaruh Keberagaman Dewan Komisaris dan Struktur Kepemilikan Perusahaan terhadap Kualitas Pengungkapan Corporate Social Responsibility Triani Triani
Jurnal Ilmiah Aset Vol 20 No 1 (2018): Jurnal ASET Volume 20 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to examine the quality of CSR disclosure of public companies listed in BEI influenced by the diversity of the board of commissioners and ownership structure of the company. This study used 53 companies as a sample and observed for four years of from 2013-2016, so the total observations in this study as many as 212 annual reports of the companies. The result showed that only government share ownership variable (X4) that had a positive effect on CSR quality variable (Y). Meanwhile, proportion of female membership in the board of commissioners (X1), proportion of foreign membership in the board of commissioners (X2), and foreign ownership (X3) did not affect the quality of CSR disclosure (Y).
Pengaruh Variabel Makro terhadap Penerimaan Pendapatan Asli Daerah Kabupaten Karanganyar Triani Triani; Yeni Kuntari
Jurnal Ilmiah Aset Vol 12 No 1 (2010): Jurnal ASET Volume 12 No 1
Publisher : STIE Widya Manggala

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Abstract

The research was quantitative research that used secondary data namely data of physical and documentary data. Later in this study, focusing only examined financial data Karanganyar District in the period 2003-2007. Method of analysis in this study used testing conducted by testing the effects of independent variables to the dependent variable. Analysis tools used in the study was quantitative analysis. Quantitative analysis was divided into two, namely the classical assumption test and multiple linear regression test.
Pengaruh Profitabilitas dan Kualitas Pengungkapan Corporate Social Responsibility terhadap Harga Saham Triani Triani; Siti Nur Amiin
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.21.2.154

Abstract

This study aims to determine the effect of Earning Per Share (EPS), Return On Equity (ROE) and Quality of CSR on LQ 45 Company Stock Prices on the Indonesia Stock Exchange in 2015-2017. The population of this study was 45 companies and the sample was 36 LQ 45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of analysis uses classical assumption test calculations and analysis tools using multiple linear regression with SPSS software. Partial results show that Earning Per Share (X1) and Return On Equity (X2) have a significant influence on stock prices, while the quality of CSR (X3) does not affect stock prices. Simultaneously test all Earning Per Share (EPS), Return On Equity (ROE) and Quality of CSR have an effect on the Stock Price of LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2017.
Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Tiara Putri Taurina; Nurdhiana Nurdhiana; Triani Triani
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.171

Abstract

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
Pengaruh Ukuran Perusahaan, Financial Leverage, Profitabilitas dan Nilai Saham pada Tindakan Perataan Laba Sigit Adi Nugroho; Yeni Kuntari; Triani Triani
Jurnal Ilmiah Aset Vol 23 No 1 (2021): Jurnal ASET Volume 23 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.1.179

Abstract

The purpose of this study was to analyze the factors that affect income smoothing. The factors examined in this study were firm size, financial leverage, profitability and stock value as the independent variables while income smoothing as the dependent variable. The samples were 11Automotive and Components companies listed on the Indonesia Stock Exchange (IDX) that submitted financial reports consistently in 2014-2018 period. The data used in this study were secondary data using a purposive sampling method. The data analysis in this study used logistic regression analysis. The test results showed that firm size had a significant effect on income smoothing while financial leverage, probability and stock value had no effect on Income smoothing. Simultaneously firm size, financial leverage, profitability and stock value had a significant effect on Income Smoothing of Automotive and Components Companies listed on the Indonesia Stock Exchange in 2014-2018.
Analisis Determinan Kualitas Audit Kantor Akuntan Publik (KAP) Kota Semarang Diana Puspitasari; Yeni Kuntari; Triani Triani
Jurnal Ilmiah Aset Vol 25 No 1 (2023): Jurnal ASET Volume 25 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.1.211

Abstract

The purpose of this study was to determine and analyze the factors that affect audit quality which include audit tenure, audit fee, professional ethics, and auditor competence on audit quality in Public Accounting Firms (KAP) Semarang City. The method used in this research was a survey using a questionnaire. The population and sample of this study were all auditors in Public Accounting Firms (KAP) Semarang City, totaling 80 auditors. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple regression analysis. Based on the results of data processing, it can be concluded that: Audit tenure and audit fee had a significant effect on audit quality, while professional ethics and auditor competence had no significant effect on audit quality.
Co-Authors Fitri Absari Nur ‘Azah Nurdhiana Nurdhiana Paundra Maulana Rosy Febriyanti Sigit Adi Nugroho Siti Nur Amiin Tantri Widiastuti Tiara Putri Taurina Tjandra Tirtono Tri Bodroastuti Yeni Kuntari