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All Journal Jurnal Akuntansi & Auditing Indonesia Eksplorasi Journal of Economics, Business, & Accountancy Ventura JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
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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
The Effect of IFRS Adoption on Income Smoothing Practices by Indonesian Listed Firms Theresia Trisanti
Exsplorasi Vol. 24 No. 1 (2012): Eksplorasi
Publisher : Eksplorasi

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

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
Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables Theresia Trisanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i1.300

Abstract

The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity affect the tax avoidance. Capital intensity can mediate the relation for variable return on assets (ROA), debt to assets ratio (DAR), company size to tax avoidance.
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS Theresia Trisanti
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.498 KB)

Abstract

The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of dividend payout of firms, such as: sales, profit, debt, and assets growth. The data used were the financial reports of each sample company which obtained through DataStream and IDX from 2010 - 2012. Four hypotheses, which relate to dividend payout such as sales, assets growth, profitability and debt financing, are tested in this research. Regression analysis indicated that profitability, sales and assets growth have positive significant influence to dividend payout but debt has negative significant. Keywords: dividend payout, sales, assets growth, profitability and debt financing.
THE EFFECT OF NON-RECURRING ITEM TRANSACTIONS ON THE POSSIBILITY OF FIRMS TO SMOOTH INCOME: THE CASE OF INDONESIAN LISTED FIRMS Theresia Trisanti
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss2.art4

Abstract

Riset ini meneliti salah satu kreativitas akuntansi yaitu pemerataan laba. Pemerataan laba didefinisikan sebagaitindakan manajemendengan sengaja meratakanfluktuasi laba perusahaan ketingkat laba yang dianggap normal untuk perusahaan sejenis (Chong, 2008). Dalam riset ini, praktek pemerataan laba perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia dideteksi melalui bukti empirik dari transaksi item-tem yang jarang terjadi yang digunakan sebagai instrumen untuk pemerataan laba. Data yang digunakan untuk penelitianadalah laporan keuangan dari perusahaan yang diperoleh melalui DataStream periode 2009- 2013. Sampel perusahaan diklasifikasikan sebagai yang perusahaa yang melakukan pemerataan laba dan tidak melalukan pemerataan laba denganmenggunakan Moses Indexyang sudah dimodifikasi (Atik, 2009). Hasil penelitian menunjukkan bahwa melalui transaksi item- item yang tidak biasa, perusahaan dapat melakukan transaksi pemerataan laba.Hasil uji regresi menunjukkan bahwa variabel independen seperti profitabilitas dan jumlah utang berpengaruh terhadap praktik pemerataan laba tetapi ukuran perusahaan tidak berpengaruh terhadap praktik pemerataan laba.Kata kunci: praktik pemerataan laba, transaksi item-tem yang jarang terjadi, ukuran perusahaan, jumlah utang dan profitabilitas.
KECAKAPAN MANAJERIAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KEAHLIAN KEUANGAN KOMITE AUDIT DAN GENDER Juvin Setyarini; Theresia Trisanti; Miswanto Miswanto
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 11, No 3 (2020): Desember 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v11i3.10720

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.
Income smoothing practices and empirical testing using discretionary accounting changes Theresia Trisanti
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Co-Authors Aidilla Fitri Dwi Setyowati Anggit Esti Irawati Arif Budiarto Aruman Atika Jauharia Hatta Hambali Dody Hapsoro Handayani, Sulastri Julianto Agung Saputro Juvin Setyarini Maria Rosa Kumala Dewi Mashadi, Muslikun Miswanto Miswanto Saraswati Risma Dewi Sekar Kalista Setyarini, Juvin Tri Ciptaningsih Wisnu Prajogo, Wisnu