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All Journal Eksplorasi JBTI : Jurnal Bisnis : Teori dan Implementasi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH GEMA PERENCANA
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms Trisanti, Theresia
Exsplorasi Vol 24, No 1 (2012): Eksplorasi
Publisher : Eksplorasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.355 KB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh konversi standar akuntansi keuangan Indonesia ke International Financial Reporting Standards (IFRS) terhadap praktek pemerataan laba oleh perusahaan yang terdaftar di Bursa Effek Indonesia. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dan dua metode analisis statistik yaitu uji-t berpasangan dan analisis regresi logistik. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukan bahwa praktek pemerataan laba mengalami penurunan setelah konversi ke IFRS. Variabel independen: ukuran perusahaan dan pembiayaan utang berpengaruh signifikan positif terhadap praktek pemerataan laba. Kata kunci : praktek pemerataan laba, IFRS, ukuran perusahaan, pembiayaan utang
The Effect Of Dividend Policy, Company Growth, And Business Risk On Company Value With Capital Structure As Intervening Variable Irawati, Anggit Esti; Trisanti, Theresia; Handayani, Sulastri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 1 No 2 (2019): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v1i2.39

Abstract

This study aims to provide empirical evidence about the influence of dividend policy, growth company, and business risk to the company’s value with the capital structure as the mediating variable. The population of this study are manufacturing companies listed on Indonesia Stock Exchange (BEI) for years 2012-2016. The sampling technique using purposive sampling method. Total sample according to criterionthat is 265 and the statistical tool used Partial Least Square (PLS) with WarpPLS 5.0. Independent variables of this study are dividend policy, growth company which proxied with sales growth, and business risk. Dependent variable of this study is company’s value proxied with Tobin’s Q, while the intervening variable of this study is capital structure. The result of this study proves that dividend policy gives the positive and significant effect to company’s value, growth company gives negative and not significant effect to company’s value, business risk gives positive effect and significant to company’s value. Growth company has no significant effect on company’s value if it is not mediated by the capital structure. Capital structure capable of mediating influence dividend policy, growth company, and business risk of company’s value.
KECAKAPAN MANAJERIAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KEAHLIAN KEUANGAN KOMITE AUDIT DAN GENDER Setyarini, Juvin; Trisanti, Theresia; Miswanto, Miswanto
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 11, No 3 (2020): Desember 2020
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Tujuan penelitian ini untuk menguji pengaruh kecakapan manajerial dan kepemilikan manajerial terhadap kualitas laba yang dimoderasi oleh keahlian keuangan komite audit dan keragaman. Teknik pengambilan sampel menggunakan purposive sampling perbankan konvensional periode 2014-2018. Pendekatan yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa kecakapan manajerial berpengaruh negatif dan signifikan terhadap kualitas laba, kepemilikan manajerial berpengaruh positif terhadap kualitas laba, keahlian keuangan komite audit memoderasi secara posiif pengaruh kecakapan manajerial terhadap kualitas laba manajerial terhadap kualitas laba; gender memoderasi secara positif pengaruh kecakapan manajerial terhadap kualitas laba; dan gender tidak memoderasi pengaruh kepemilikan manajerial terhadap kualitas laba.
FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN Trisanti, Theresia
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.176

Abstract

This paper presents the findings of creative accounting practices such as income smoothing practices and to identify factors associated with the incidence of income smoothing practices in Indonesian and Malaysian listed firms. The coefficient of variation method introduced by Eckel‟s (1981) and modified by Atik (2009) was used to determined income smoothing practices. The data used were the financial reports of each sample company which obtained through DataStream from 2009 - 2012. Four hypotheses, which relate income smoothing practices such as company age, company size, profitability and debt financing, are tested in this research. Logistic regression indicated that in Indonesian, company age, profitability, debt financing have positive significant influence to income smoothing practices but company size has negative significant. For Malaysia, company size, company age and profitability are significantly associated with Income smoothing practices but debt financing has negative significant relationship. Keywords: Income Smoothing Practices, Company Age, Company Size, Debt Financing, And Profitability
Audit Delay and Influencing Factors: The Role of Leverage, Public Ownership, and Going Concern Opinions Trisanti, Theresia
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.607

Abstract

This study empirically examines the effect of leverage levels, public ownership, and going concern audit opinions on audit delay. The research employs a purposive sampling method, with a final sample consisting of 33 mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Multiple regression analysis is used to test the hypotheses. The findings indicate that leverage levels have a positive impact on audit delay, suggesting that higher financial risk leads to prolonged audit processes. However, public ownership does not significantly influence audit delays. Additionally, the issuance of a going concern audit opinion is associated with longer audit delays. These results contribute to the understanding of factors affecting audit timeliness in the mining sector.
Faktor-Faktor Penentu yang Mempengaruhi Tata Kelola: Tinjauan Literatur Sistematis dan Sintesis untuk Penelitian di Masa Depan Mashadi, Muslikun; Trisanti, Theresia; Prajogo, Wisnu
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.225

Abstract

Effective governance is crucial for accountability, transparency, and efficiency within the public sector. Originating from corporate governance principles like accountability and transparency, it expanded to the public sector, exemplified by frameworks such as the UNDP's good governance initiative. Its implementation faces diverse challenges globally, including corruption in emerging nations and bureaucratic efficiency in affluent ones, highlighting the need for a comprehensive analysis of its determinants. This study aims to uncover the determinants influencing governance and their effects on public accountability, operational efficiency, and social welfare. This research employs a Systematic Literature Review (SLR) methodology following PRISMA principles. A Scopus database search using keywords "Governance" and "Ministry OR Central Government OR Department OR Federal" initially yielded 281 articles, subsequently refined to 83 relevant articles. Bibliometric analysis using VOS viewer identified "Governance" as a central theme, closely linked to "government" and "ministry," and indicated a rising research interest from 2010 to 2024. The synthesis of findings reveals that key determinants of governance include stakeholder engagement, robust leadership, policy quality, public participation, and fiscal resources. These factors significantly enhance accountability and transparency, improve policy quality and service efficiency, mitigate corruption, and contribute to economic efficiency and an improved quality of life. Future governance research should focus on multilateral coordination, technology application (e-government, big data), adaptive leadership, decentralization, and sustainable natural resource management to address global challenges.
Co-Authors Anggit Esti Irawati Handayani, Sulastri Mashadi, Muslikun Miswanto Miswanto Setyarini, Juvin Wisnu Prajogo, Wisnu