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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 Solusi: Jurnal Kajian Ekonomi dan Bisnis Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Unisia 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

Author-ID : 405810

Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN Theresia Trisanti
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

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

Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income Theresia Trisanti
Jurnal Akuntansi dan Keuangan Vol. 21 No. 1 (2019): MAY 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that companies can use to do IS practice for example: changes in accounting methods. In this research, income smoothing practices of Indonesian listed manufacturing firms were detected through empirical tests using changes in discretionary accounting (DAC). Samples of listed manufacturing companies classified as smoothing and non-smoothing using Moses smoothing behavior index. The results show that the possible motivation of DAC transactions is income smoothing. Two independent variables such as institutional ownership and external audit quality have a significant positive effect on IS practice but the company size has no influence on IS practice.

EARNING QUALITY AND TAX PLANNING: EVIDENCE ON INDONESIA LISTED COMPANY Theresia Trisanti
Jurnal Manajemen dan Kewirausahaan Vol. 21 No. 2 (2019): SEPTEMBER 2019
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

This study aims at determining the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is different from previous research, the difference is that this research makes tax planning as a moderation so that it can see whether tax planning can strengthen or weaken the influence of profit growth and firm size on earnings quality.The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality. This research finding add understanding in assessing earnings quality with the influence of tax planning so that it can be used as a decision-making consideration.

ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND MARKET PERFORMANCE ON FIRM VALUE WITH MARKET VALUE ADDED AS A MEDIATION VARIABLE Saraswati Risma Dewi; Aidilla Fitri Dwi Setyowati; Sekar Kalista; Theresia Trisanti
Jurnal Akuntansi Dan Manajemen Vol 34 No 1 (2023): JAM Vol 34 No 1 April 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i1.82

The purpose of this study is to determine the effect of financial performance calculated by Return on Assets and market performance calculated by Price Earning Ratio on firm value through Market Value Added as an intervening variable in mining companies listed on the Indonesia Stock Exchange in 2018-2020. The population used is 77 mining companies, purposive sampling method is used as a sampling technique which is then obtained by 25 mining companies with 75 data. Hypothesis testing uses a simultaneous test, partial test, and Sobel test. The research findings show that the relationship between financial performance and firm value; is supported, but the relationship between market performance and firm value; is not supported. Furthermore, Market Value Added can mediate the effect of financial performance on firm value, but Market Value Added is not able to mediate the effect of market performance on firm value

ANALYZE THE INFLUENCE OF THE TECHNOLOGY ACCEPTANCE MODEL (TAM) ON THE USE OF FINTECH LENDING Theresia Trisanti
Jurnal Ekonomi Dan Bisnis Vol 18 No 2 (2024): JEB Vol 18 No 2 Juli 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i2.86

This study endeavors to explore the impact of perceived usefulness and perceived ease of use on the intention to use fintech lending applications in Indonesia. The independent variables under scrutiny are perceived usefulness and perceived ease of use, while the dependent variable is the adoption of fintech lending applications. Employing a quantitative approach, this research employs a descriptive methodology. Primary data collected from 182 respondents serves as the basis for analysis. Sampling in this study is conducted using a non-probability technique, specifically the purposive sampling method. Questionnaires are distributed based on specific criteria, targeting individuals who have utilized fintech lending applications and reside in Indonesia. The findings, derived from multiple regression analysis, reveal a significant positive correlation between perceived usefulness, perceived ease of use, and the adoption of fintech lending applications in Indonesia. The research concludes that users use fintech lending technology when they find it easy to access loan funds quickly and when the application features do not ask for various types of information and documents.

Accounting, Design, and Website Training for Banyu Biru Hand Fan Craft Hand Fan Atika Jauharia Hatta; Tri Ciptaningsih; Aruman; Theresia Trisanti; Julianto Agung Saputro; Arif Budiarto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 1 (2024): (Januari, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i1.3172

Abstract. A series of training and mentoring were carried out in community partnership program to improve the ability of the Kipas Banyu Biru Craft SMEs to manage their business. So far, the Kipas Banyu Biru Craft has not kept a record of its financial transactions, so it is difficult to know how much profit is actually earned from this business. In addition, other problems faced by Kipas Banyu Biru Craft are the design of the fan motif which is still simple, as well as marketing that is still traditional and does not use information technology. To overcome this problem, several activities have been carried out. There are providing training and assistance in accounting bookkeeping either manually or using a computer, training and assistance in developing more fan motif designs, and training and assisting internet websites for marketing. The results show that partners are now skilled in bookkeeping and making fan motif designs, and are skilled at using internet websites for marketing their products.

Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies Maria Rosa Kumala Dewi; Dody Hapsoro; Theresia Trisanti
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6051

Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM

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

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.

Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.

A DETERMINANTS OF DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM INDONESIAN PUBLICLY LISTED COMPANIES Theresia Trisanti; Algifari Algifari; Astuti Purnamawati; Conny Tjandra Rahardja
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.303

This study examines the determinants of dividend policy among Indonesian listed manufacturing firms. Specifically, it investigates the effects of sales, profitability, leverage, and asset growth on dividend payout ratio. The study employs secondary data obtained from 80 manufacturing firms listed on the Indonesia Stock Exchange during the 2023–2025 period, resulting in 320 firm-year observations. Multiple regression analysis is used to test the proposed hypotheses. The findings reveal that sales and profitability have a positive and significant effect on dividend payout, indicating that firms with stronger financial performance tend to distribute higher dividends to shareholders. In contrast, asset growth has a negative and significant effect, suggesting that firms with higher growth opportunities prefer to retain earnings for expansion. Meanwhile, leverage shows a negative but statistically insignificant relationship with dividend payout. Overall, the results highlight the trade-off between growth opportunities and dividend distribution decisions in emerging market contexts.

Co-Authors Aidilla Fitri Dwi Setyowati Algifari Algifari Algifari Anggit Esti Irawati Anggoro, Rusmawan Wahyu Arif Budiarto Aruman Astuti Purnamawati Astuti Purnamawati Atika Jauharia Hatta Hambali Conny Tjandra Rahardja Conny Tjandra Rahardja Dody Hapsoro Efraim Ferdinan Giri Handayani, Sulastri Julianto Agung Saputro Juvin Setyarini Kholil, Asyhar Maria Rosa Kumala Dewi Miswanto Miswanto Muslikun Mashadi Muslikun, Muslikun Saraswati Risma Dewi Sekar Kalista Setyarini, Juvin Tri Ciptaningsih Umar, A. Wisnu Prajogo

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