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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Journal of Economics and Tourism

Sri Trisnaningsih

UPN "VETERAN" JAWA TIMUR

Author-ID : 405908

Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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PENDIDIKAN, PENGALAMAN DAN INDEPENDENSI PENGARUHNYA TERHADAP PROFESIONALISME AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Surabaya ) Trisnaningsih, Sri; Dwi Haryadi, dan Deddy
Journal of Accounting and Strategic Finance Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

The research aims to prove the empirical influence of education, experience, independence and professionalism of the auditors and the auditors to prove the most dominant factors that affect the professionalism of auditors. The sample used was 31 with KAP KAP each represented one of the respondents in the KAP in Surabaya. This sampling technique using Simple Random Sampling. The research used four variable such as: education, experience ,independence as independent variables and the professionalism of auditors as a dependent variable. Analyzed using multiple regression linier analysis. The results is the independence of auditors a significant effect on the professionalism of auditors, while the education and experience does not affect significantly to the professionalism of auditors, so this hypothetical research: (a) to the hypothetical-1 which states that education, experience, independence and professionalism of auditors affect KAP in Surabaya, the truth incorrect (b) to the hypothetical-2 that states that experience more dominant effect on the professionalism of auditors KAP incorrect. Keywords: Education, Experience, Independence and Profesionalism of Auditor.

Analisis Faktor-Faktor yang Mempengaruhi Tingkat Underpricing pada Perusahaan yang Go Public di Bursa Efek Jakarta Trisnaningsih, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3588

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA DOSEN AKUNTANSI Trisnaningsih, Sri
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Performance of lecturer is strongly influenced by the behavior of organization commitmentand professional commitmen that are the foundation for the acting or the direction inperforming tasks. Research in the first year study the performance of lecturer related aspectsof behavior that affect the performance of lecturer. The variables in this research include:performance of lecturer, organization commitmen, professional commitment and motivation.The research population is lecturer at PTS in East Java. Sample selection procedure isdetermined by using random sampling method. Technical analysis and hypothesis testing areusing multiple regression tools. The result of first year research shows that motivationsignificantly influences the performance of lecturer.Keywords:performance of lecturer, organization commitment, profession commitment,motivation.

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pelaku UMKM Mustofa, Alifiah Wulansari; Trisnaningsih, Sri
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.32784

One of the problems that occur in MSMEs can be overcome by the use of accounting information, which can be used as basic capital in making decisions related to business development. This study aims to identify and analyze accounting knowledge, business experience, accounting training and business scale on the use of accounting information. The research uses quantitative methods. The population used in this study were 163 units of MSMEs coffee shops in Surabaya. The sample in this study was taken using the Slovin formula, while the sampling technique used nonprobability sampling with purposive sampling in order to obtain a sample of 62 units. Data obtained directly by questionnaires to respondents. The analysis technique in this study uses multiple linear regression analysis with IBM SPSS Statistics 22 software. The results of this study indicate that (1) accounting knowledge has a positive effect on the use of accounting information; (2) business experience has no positive effect on the use of accounting information; (3) accounting training has a positive effect on the use of accounting information; (4) business scale has a positive effect on the use of accounting information.

Optimization of capital structure with cost of capital as a measurement Trisnaningsih, Sri; Hendra, Failasuf Herman
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0939

The purpose of the present study was to prove that the weighted average cost of capital can be used as a measurement of capital structure optimization. The sample was nine food and beverage companies listed in the Indonesia Stock Exchange from 2015 to 2019 taken secondary data were used with a quantitative approach. Hypotheses were tested by using multiple linear regression analysis. Analysis showed that simultaneously had significant effects on the cost of capital. Partial analysis showed that the debt to asset ratio affected the cost of capital. The long-term debt to equity ratio and net profit margin partially did not affect. Comparison of means showed that return on investment was lower than the means of the WACC. Thus, it can be concluded that the weighted average cost of capital can be used as a benchmark of capital structure optimization with the weighted average cost of capital as the minimum rate of return on investment.

Pengaruh Good.Corporate.Governance,.Profitabilitas, Dan Media Exposure Terhadap.Environmental Disclosure Amelia, Risca Della; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34425

This study was conducted to prove the effect of managerial ownership, institutional ownership, independent commissioners, board size, profitability, and media exposure on environmental disclosure. The method used is quantitative with secondary data. The data came from the official website of each sample company and the official website of the Indonesia Stock Exchange. The population includes companies listed in 2015-2019 on the Indonesia Stock Exchange. The sample method used purposive sampling and obtained 20 companies. Multiple linear regression test is used as a method of analysis with the help of the IBM SPSS version 22 application program.The results show that environmental disclosure is influenced by institutional ownership and media exposure variables. Meanwhile, other variables such as managerial ownership, independent commissioners, board size, and profitability have no effect on environmental disclosure.Â Â

Pengaruh Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 - 2020 Wari, Mega Ardianis; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.38925

The value of the company is the result of the company's performance and reflects the share priceeformed by supply and demand in the stock market. The aim is to analyze and examine the effect of share ownership structure proxied by institutional ownership and managerial ownership, as well as capital structure proxied by DER, and profitability as proxied by ROE on firm value proxied by PBV in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2015 -2020. Purposive sampling is used to determine sampling. The population of pharmaceutical companies is 10 companies. Samples according to the criteria are 30 samples from 5 companies for 6 years of observation. The analysis technique in this study uses multiple linear regression analysis. The data analysis test tool uses the help of the IBM SPSS version 26.0 application from windows. The results of this study indicate that institutional ownership has no significant effect on firm value, while managerial ownership has a negative and significant effect on firm value. At the same time, capital structure has a positive and significant effect on firm value, and profitability has a positive and significant effect on firm value.Â Â

Peran Resiko Sanksi Pada Pengaruh Good Governance Dan Whistlebowing System Terhadap Kepatuhan Wajib Pajak Ningrum, Lutfi Silfia; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34419

Â This study aims to determine the effect of Good Governance and Whistleblowing System on individual taxpayer compliance with Tax Sanctions as a moderating variable in the Pratama Surabaya Mulyorejo Tax Office (KPP). The population in this study were all individual taxpayers registered at KPP Surabaya Mulyorejo. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the incidental sampling method sampling technique. Data collection in this study was carried out by using a questionnaire method. The method used in this research is MRA (Moderate Regression Analysis). The results showed that Good Governance and Whistleblowing System had a positive effect on Taxpayer Compliance. The Tax Sanctions variable can moderate the relationship between Good Governance and the Whistleblowing System on Taxpayer Compliance.

Pengaruh Struktur Kepemilikan, Struktur Modal Dan Persistensi Laba Terhadap Kualitas Laba Priskanodi, Jionike; Trisnaningsih, Sri; Aprilisanda, Invony Dwi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38272

Earning information was the most etential information in financial statement. Earning reflected company performance, company success, also predicted future cash flow. Earnings quality was as important as earning information itself. Lack off earning information could lead to bad decision making. Because of that, this research aims to test the effect of ownership structure, capital structure, and earning persistence on earning quality.Â Â Â Â Â Â Â Â Â Â Â This research used secondary data in the form of financial statement and annual report of the company. This resarch used population from the consumer goods company that listed in Indonesia Stock Excahange (IDX) on 2016-2019, with 26 company sample that choosen by purposive sampling method. Normality test, classic assumption test, hipotesist test, and multiple linear regression are used to fulfill the aim of this research.Â Â Â Â Â Â Â Â Â Â Â The results of this show that (1) ownership structure has no significant effect on earning quality, (2) capital structure has no significant effect on earning quality, (3) earning persistence has no significant effect on earning quality, (4) ownership structure, capital structure, and earnig persistence have no significant effect on earning quality simultaneously.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Syafhira, Reza; Trisnaningsih, Sri

Publisher :

Pesatnya perkembangan perusahaan makanan dan minuman yang ada di Indonesia mengakibatkan pelaku usaha berlomba-lomba untuk melindungi keberlangsungannya. Salah satu penyebab perusahaan mengalami kesulitan ekonomi adalah persaingan yang ketat. Salah satu cara agar bisnis dapat menghindari kebangkrutan adalah manajemen keuangan yang harus tepat. Tujuannya adalah untuk membuktikan adanya pengaruh ukuran perusahaan, likuiditas, profitabilitas, dan kepemilikan institusional terhadap nilai perusahaan. Teknik yang digunakan pada penelitian ini ialah teknik purposive sampling. Adapun menggunakan sampel terdiri atas 11 dari 26 perusahaan sub industri food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Berdasarkan penelitian ini, ukuran perusahaan mempengaruhi nilai perusahaan secara parsial, profitabilitas mempengaruhi nilai perusahaan secara parsial, dan likuiditas mempengaruhi nilai perusahaan secara parsial. Nilai perusahaan dan kepemilikan institusi memiliki pengaruh secara parsial terhadap nilai perusahaan.

Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilia, Jasmine Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Masnal Pabadakayo, Arabela Fidelia Mayasari, Eka Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Prayana, Putri Rizkita Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Satmono, Vania Sharon Ardelia Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja

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