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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 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 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)
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Pengaruh Green Accounting, Good Corporate Governance, Likuiditas, Perputaran Total Aktiva, serta Manajemen Laba Terhadap Kinerja Keuangan Tiara Tiara; Rina Trisnawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4117

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, good corporate governance, likuiditas, perputaran total aktiva, serta manajemen laba terhadap kinerja keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor energi dan minerba tahun 2018-2022, sebanyak 98 perusahaan. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling. Jumlah sampel sebanyak 45 perusahaan dengan data yang dianalisis sebanyak 189 data. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa green accounting, likuiditas, dan perputaran total aktiva berpengaruh terhadap kinerja keuangan, sedangkan good corporate governance, dan manajemen laba tidak berpengaruh terhadap kinerja keuangan
Pengaruh Financial Distress, Investment Opportunities, Profitabilitas, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor Terhadap Waktu Penyelesaian Audit Nurma Indah Azizah; Rina Trisnawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13077

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, investment opportunity, profitabilitas, kompleksitas operasi perusahaan dan reputasi auditor terhadap waktu penyelesaian audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Dengan menggunakan teknik purposive sampling, terpilih 164 data sebagai sampel. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Alat analisis datanya menggunakan SPSS 25. Sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa financial distress (FD), investment opportunity (IO), profitabilitas (P), kompleksitas operasional perusahaan (KOP) tidak berpengaruh terhadap waktu penyelesaian audit, sedangkan reputasi auditor (RA) berpengaruh terhadap waktu penyelesaian audit.
Pengaruh Komitmen Profesional, Sosialisasi Antisipatif, Norma Subjektif, Retaliasi dan Religiusitas Terhadap Niat Whistleblowing Shindi Angghraeni; Rina Trisnawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13222

Abstract

Maraknya praktik korupsi saat ini melibatkan pengungkapan informasi terkait perilaku tidak etis di dalam suatu organisasi. whistleblowing memiliki peran dalam mencegah korupsi, menegakkan keadilan, dan menjaga integritas. Kecurangan telah menjadi masalah serius di berbagai sektor, termasuk sektor pendidikan. Penelitian ini bertujuan untuk mengetahui pengaruh komitmen profesional, sosialisasi antisipatif, norma subjektif, retaliasi dan religiusitas terhadap intensi whistleblowing. sampel dalam penelitian ini sebanyak 91 mahasiswa akuntansi Universitas Muhammadiyah Surakarta Angkatan 2020 dan 2021. Penelitian ini menggunakan teknik analisis regresi berganda dengan bantuan program SPSS versi 26. Hasil dari penelitian ini adalah komitmen profesional, sosialisasi antisipatif, retaliasi tidak berpengaruh terhadap intensi mahasiswa akuntansi untuk melakukan whistleblowing, sedangkan norma subjektif, religiusitas berpengaruh terhadap intensi mahasiswa akuntansi untuk melakukan whistleblowing.
The Effect of Good Corporate Governance and Free Cash Flow on Company Performance Ilham Nugrahanto Raharjo; Rina Trisnawati
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.130

Abstract

Manufacturing companies should have free cash flow (FCF) available where the remaining cash owned by the Company as a reserve fund when the Company is in an urgent situation can be used. With the FCF, the Company does not need to worry about dividend distribution to investors. The smooth distribution of the Company is a sign that the Company's performance is in good condition. This study aims to analyze the effect of good corporate governance and free cash flow on company performance. This research uses quantitative methods. This study uses the object of basic material companies listed on the IDX in 2018-2021. The source of the financial statement data used comes from the website of each company or idx.co.id. The population is essential material companies listed on the Indonesia Stock Exchange (IDX). Sampling technique with purposive sampling. The number of samples is 43 companies. This research analysis method uses computer assistance through the SPSS program. The results of this study show that the Board of Directors has a positive and insignificant effect on Company Performance. The Board of Commissioners has a positive and little impact on Company Performance. The Audit Committee does not affect Company Performance. Free Cash Flow has a positive and insignificant effect on Company Performance. The Board of Directors, Board of Commissioners, and Audit Committee variables have a positive and little effect on Company performance, while the Audit Committee has no effect on performance.
The Effect Of Gross Domestic Product, Cash Flow, Company Size, EPS, And PER On Stock Returns In LQ 45 Companies Listed On The Indonesian Stock Exchange For The Period 2018-2021 Yoga Kesuma; Rina Trisnawati
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.151

Abstract

The purpose of this study is to analyze the effect of gross domestic product, cash flow, company size, EPS, and PER on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data used is secondary data, with the documentation method sourced from the Annual Report data of companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The analysis technique used in this research is multiple regression analysis. The population in this study were construction companies listed on the IDX for the 2018-2021 period with a total of 45 companies. The sample of this study amounted to 104 companies. The data analysis method used in this research is a statistical analysis using SPSS software. The results of this study show that Gross Domestic Product affects firm value. Cash Flow does not affect firm value. Company size does not affect firm value. EPS affects the value of the company. PER affects the value of the company.  
PROBLEMATIKA DAN SOLUSI KREDIT MACET KREDIT USAHA RAKYAT (KUR) PADA BANK X Rina Trisnawati; Nuwun Priyono; Ayunda Putri Nilasari
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.353

Abstract

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.
The Effect of Audit Tenure, Audit Fee, Auditor Specialization, Auditor Reputation and Firm Size on Audit Quality Damayanti, Risma Alfian; Trisnawati, Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

Purpose: This study seeks to examine the impact of audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of accounting firms on the quality of audits in manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. Recent public perceptions of audit quality have been influenced by the discovery of violations within clients' accounting systems, which have been reported in audited financial statements. These violations involve public accountants, highlighting the importance of the manufacturing sector to the Indonesian economy. This sector, with its high volume of transactions and complexity compared to other sectors, necessitates further research to identify factors that can influence audit quality, particularly in manufacturing companies. In this study, audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of the accounting firm are considered as independent variables, with audit quality as the dependent variable. This research is conducted with a commitment to rigour and thoroughness, reflecting the standards expected of seasoned researchers in the field. Methodology: This study utilises SPSS software version 27 for hypothesis testing, descriptive statistical analysis, and logistic regression analysis. Secondary data were gathered from 193 manufacturing companies listed on the Indonesian Stock Exchange, spanning a four-year observation period. The sample was selected using a sampling method, yielding data from 168 companies. Results: The research findings indicate that audit tenure and auditor specialisation significantly influence audit quality. Conversely, audit fees, auditor reputation, and firm size do not have a significant impact on audit quality. Applications/Originality/Value: The study underscores the importance of specialisation in client selection for public accounting firms aiming to enhance audit quality. This research contributes original insights of value to the field, particularly for practitioners seeking to improve audit processes and outcomes.
Pengaruh Corporate Social Responsibility, Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Profitabilitas terhadap Nilai Perusahaan Aninda Ayu Utama; Rina Trisnawati
Jurnal Lemhannas RI Vol 9 No 3 (2021)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v9i3.397

Abstract

Ketatnya persaingan di dunia usaha pada era globalisasi ini menuntut perusahaan untuk menerapkan strategi-strategi yang tepat. Perusahaan perlu memperhatikan faktor internal maupun eksternal yang dapat meningkatkan nilai perusahaan. Sehingga tujuan penelitian ini adalah untuk menguji pengaruh corporate social responsibility, keputusan investasi, struktur modal, kebijakan deviden, dan profitabilitas terhadap nilai perusahaan. Penelitian ini diharapkan berguna bagi perusahaan agar lebih mengembangkan dan mengaplikasikan faktor-faktor yang mempengaruhi nilai perusahaan dan membantu investor untuk mengambil keputusan. Penelitian ini menggunakan jenis penelitian kuantitatif. Terdapat 116 sampel perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019 dengan metode purposive sampling. Analisis data menggunakan analisis regresi linear berganda dengan SPSS sebagai alat uji. Sumber data diakses melalui situs resmi Bursa Efek Indonesia (www.idx.co.id) dengan corporate social responsibility diukur menggunakan 149 item, keputusan investasi diukur menggunakan price earning ratio (PER), struktur modal diukur menggunakan debt to equity ratio (DER), kebijakan deviden diukur menggunakan dividend per shared (DPS), dan profitabilitas diukur menggunakan return on assets (ROA). Hasil penelitian menunjukkan bahwa variabel keputusan investasi, struktur modal, dan profitabilitas berpengaruh terhadap nilai perusahaan. Variabel corporate social responsibility dan kebijkan deviden tidak berpengaruh terhadap nilai perusahaan. Sehingga disimpulkan bahwa nilai perusahaan yang tinggi dapat menarik investor untuk berinvestasi, sehingga perekonomian negara akan meningkat.
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Kumara, Nyoman Sekar Perwita Ari; Trisnawati, Rina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.414

Abstract

This research aims to test whether there is an influence of company risk, fixed asset intensity, company size, sales growth, and audit committee on tax avoidance. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2018 - 2022, totaling 92 companies. The number of samples in this study was 57 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research state that company risk has a negative effect on tax avoidance; fixed asset intensity, company size, and sales growth have no effect on tax avoidance; and the audit committee has a positive effect on tax avoidance
Pengaruh Solvabilitas, Kompleksitas Operasi Perusahaan, Kontinjensi, Opini Audit, dan Reputasi Kantor Akuntan Publik (KAP) Terhadap Waktu Penyelesaian Audit Hildha Regiana Arya Swastika; Rina Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.5365

Abstract

This study aims to analyze the influence of solvency, complexity of company operations, contingency, audit opinion, and the reputation of Public Accounting Firms (KAP) on the audit completion time in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2022. The research method used is quantitative with secondary data analysis obtained from company financial statements. The research sample is taken using purposive sampling based on specific criteria. The results show that solvency, complexity of company operations, contingency, and KAP reputation do not affect audit completion time, while audit opinion has a negative effect, where companies that receive an unqualified opinion tend to complete the audit more quickly.
Co-Authors - Wiyadi Adhira Utami Adhitya Taufik Nugraha Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andy Dwi Bayu Bawono 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 Azmi, Nada Alya Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum 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 Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Hildha Regiana Arya Swastika Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi 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 Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Lykna Indrawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Petrus Dala Wolo Pramessita Berliany Pramessita Berliany Prasetyo Panji Pramudya 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, 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 Tiara Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Zona Nevada