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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) JIFA (Journal of Islamic Finance and Accounting) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia International Journal of Economics and Management Research KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Majapahit Journal of Islamic Finance and Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics and Management Research
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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, DAN KECERDASAN ADVERSITY TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (STUDI KASUS PADA MAHASISWA AKUNTANSI DI SURAKARTA) Ismi Nur Halimah; Rina Trisnawati Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.909 KB) | DOI: 10.34308/eqien.v10i1.541

Abstract

This study aims to determine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence, and adversity intelligence on the level of accounting understanding. The type of data used is quantitative. Data was collected using a questionnaire. The samples studied were accounting students at the University of Muhammadiyah Surakarta, Sebelas Maret University, and Slamet Riyadi University with 100 respondents. Data analysis using SPSS version 25.0 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The result show that emotional intelligence and adversity intelligence had an effect (significantly), while intellectual intelligence and spiritual intelligence had no effect (not significant) on the level of accounting understanding.
PENGARUH PROFITABILITAS, LEVERAGE, ENTERPRISE SIZE, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021) Hasna Isnabella; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.319 KB) | DOI: 10.34308/eqien.v11i1.786

Abstract

Economic development in Indonesia is currently growing very fast, especially in the Indonesian economy, namely the consumer goods industry sector. The consumer goods industry is one of the most interesting industrial sectors, because all of its products are always needed by the community, even now Indonesia is a very large country with a large population. The consumer goods industry produces a product that is consumptive in nature and is liked by the whole community, such as food, medicine and others. This study aims to determine how the influence of profitability, leverage, enterprise size, and the audit committee on corporate social responsibility by using a quantitative approach and purposive sampling. The results of this study indicate that leverage has an effect on corporate social responsibility, while profitability, enterprise size, and audit committee have no effect on corporate social responsibility.
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2018-2020) Nisa Nafisa Sholikhah; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.247 KB) | DOI: 10.34308/eqien.v11i1.849

Abstract

This study aims to examine the effect of dividend policy, firm size, profitability, institutional ownership and managerial ownership on firm value. The samping technique used was purposive samping with a sample of 30 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This research data uses secondary data, namely the company’s financial statements obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is multiple linear regression. The result showed that firm size, profitability, institusional ownership and managerial ownership had an effect on firm value. Meanwhile, dividend policy has no effect on firm value.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PRDB), INDEKS PEMBANGUNAN MANUSIA (IPM), DANA PIHAK KETIGA PERBANKAN SYARIAH (DPK), INDEKS KUALITAS LINGKUNGAN HIDUP (IKLH), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP PERKEMBANGAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) Salma Fauziyah; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.78 KB) | DOI: 10.34308/eqien.v11i1.881

Abstract

This study aims to examine the effect of Gross Regional Domestic Product, Human Development Index, Islamic Banking Third Party Fund, Environmental Quality Index, and Special Allocation Fund on Sustainable Development Goals in Indonesia. The sampling technique used was purposive sampling with a sample of 476 district and city in Indonesia in 2018-2021. This research data uses secondary data obtained through the website of the Central Statistics Agency, the Directorate General of Fiscal Balance, and the Financial Services Authority. The analytical method used is multiple linear regression. The results showed that the Human Development Index and Special Allocation Fund had a positive effect on Sustainable Development Goals. Gross Regional Domestic Product and Environmental Quality Index had a negative effect on Sustainable Development Goals. Meanwhile, Islamic Banking Third Party Funds had no effect on Sustainable Development Goals.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD HEXAGON (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Anis Nur Wulandari; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1070

Abstract

Financial statements are financial records than provide an overview of performance, company profile and can be useful for most users of financial statements in making economic decisions. The purpose of this study is to analyze financial statemen fraud using a fraud hexagon perspective, by measuring pressure proxied by financial targets, financial stability, and external pressure; capability proxied by the change of directors; opportunities proxied by ineffective monitoring; rationalization; collusion proxied by state-owned enterprises; and arrogance. The sample in this study was the LQ-45 Company which was listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used secondary data, namely the company’s annual financial statements. With the purposive sampling method, the companies used in this study were 38 companies from a total 45 companies registered and analyzed with multiple linier regression analysis using the SPSS 25 program. The results of this study found that the measurement of external pressure had a significant effect on financial statement fraud. Meanwhile, the measurement of financial targets, financial stability, change of directors, ineffective monitoring, rationalization, state-owned enterprises, and arrogance haven’t effect on financial statement fraud in lq-45 companies listed on the IDX in 2018-2020.
PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT: ETIKA SEBAGAI VARIABEL MODERASI Maharani Maharani; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1071

Abstract

Auditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, MASA JABATAN CFO, DEBT COVENANT DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI ( Studi Empiris Pada Perusahaan Go Public di Bursa Efek Indonesia Yang Berada Pada Sektor Non Finansial Ristina Fauzia Bastiarso Putri; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1156

Abstract

Accounting conservatism is an act of prudence by recognizing losses or expenses that are likely to occur but do not immediately recognize future income or profits even though they are likely to occur. This study aims to analyze whether there is an effect of institutional ownership, managerial ownership, CFO tenure, debt dovenants and growth opportunities in publicly listed companies on the IDX in the non-financial sector for the 2018-2020 period. The population in this study amounted to 122 companies. The sampling technique used was purposive sampling method, and 366 companies were obtained as research samples for three years of observation (2018-2020). Multiple linear regression analysis was used as data analysis. The results of this study indicate that institutional ownership has no effect on the accounting conservatism variable; Managerial ownership has no effect on the accounting conservatism variable; CFO tenure has an effect on accounting conservatism variables; Debt agreements affect accounting conservatism variables; Growth opportunities affect the accounting conservatism variable.
Co-Authors - Wiyadi Adhitya Taufik Nugraha Adityarini, Hepy Adityarini Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andinia, Ventama Aniesta Andy Dwi Bayu Bawono Angghraeni, Shindi Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Aryanti, Rahmi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Bika Juwanto Cancera, Radita Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Dewi, Elfa Retta Kiky Rosanna Diana, Ulfi Duke, Dianliska Istanto Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eka Retno Agustin Eko Sugiyanto Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi ENI SETYOWATI Eny Kusumawati Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Fauziah, Nur Ismiyati Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indrawati, Lykna Irmanidar, Rifani Nasrullah Irza Mahfud Nasirudin Ismi Nur Halimah Ivana Cahyaningrum Junifa Wijinurtini Puspita Sari Karinda, Marcella keisha Jenny Maulida Nugraha Khoirun Nisa' Nur Hasanah Kholifah Rizkia Syahfitri Khotimah, Laillatul Kumalasari, Rania Hasna Kumara, Nyoman Sekar Perwita Ari Kusuma Putri, Annisa Kusumaningrum, Dewi Pramesti Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Maryunda, Monic Anastasya Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nasution, Siska Angreyani Nevada, Zona Nikano Ridho Handoko Utomo Ninda Asmi Wardani Ningsih, Wiwit Indah Lestari Nisa Nafisa Sholikhah Nisa Nurharjanti, Nashirotun Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Permata Dewi , Indah Petrus Dala Wolo Pramessita Berliany Pramudya, Prasetyo Panji Purbasari, Happy Pusparini, Nandya Octanti Putri, Silvy Agustina Putri Putri, Tri Asti Sari Rahmitha, Nadilla Cahya Retno Susanty, Theresia Novie Rifani Nasrullah Irmanidar Rifany, Risty Riffo Erlina Rima Endah Pratiwi Ristina Fauzia Bastiarso Putri Rohmah, Baety Nur Rohmah, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Saputra, Winandra Adhi Sarbini Sarbini Sasmita, Annri Sayekti Endah Retno Meilani Setyowati, Erma Shindi Angghraeni Sholikhah Nur Rohmah Silvia Wulandari Siti Aisyah Sonia Murti Sri Fitriani Sri Fitriani, Sri Subagyo, Daryono Sulistyowati, Ecclisia Susilaningdyah Mustikawati Swastika, Hildha Regiana Arya Tiara Tiara Tiara, Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utami, Anggun Siska Putri Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardani, Ninda Asmi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Widyanti, Erna Wiyadi Wiyadi Wiyadi Wiyadi Wiyadi, W Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Yoga Kesuma Zona Nevada