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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 dan 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 E-Jurnal Akuntansi
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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The Effect of Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, and Audit Tenure on Financial Statement Integrity Kurniawati, Fitri; Trisnawati, Rina; Fatchan, Fuad Hudya
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5333

Abstract

Purpose: This study aims to examine the effect of institutional ownership, managerial ownership, audit committee, audit quality, and audit tenure on the integrity of financial statements. This type of research is quantitative research. The population in this study were manufacturing companies in the consumer goods sector listed on the IDX for the period 2019- 2022. The sampling technique used in this study was purposive sampling and the final result of the data sample was 38 data with a research period of 4 years, so that the sample used was 138 data. Data analysis methods using SPSS by testing multiple linear regression analysis methods. The test results and analysis of research data obtained the conclusion that the audit quality variable has a significant positive effect on the integrity of financial statements variable. While the variables of institutional ownership, managerial ownership, audit committee and audit tenuree have no significant effect on the integrity variable of financial statements.
Pengaruh Karakteristik CEO Terhadap Earnings Management Utami, Adhira; Rina Trisnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7191

Abstract

This study aims to analyze the influence of CEO characteristics on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange during the period 2020-2023. The variables studied include CEO gender, CEO age, CEO tenure, CEO educational background, CEO work experience, and CEO narcissism. The data used in this study is secondary data obtained from the companies' annual reports. The sampling method employed in this study is purposive sampling, which resulted in 56 company data points over the period of 2020-2023. The data analysis technique used is multiple regression analysis. The results indicate that CEO gender significantly influences Earnings Management, with female CEOs tending to engage in lower earnings management practices. Additionally, CEO tenure also significantly affects Earnings Management. However, CEO age, educational background, work experience, and CEO narcissism did not significant effect on Earnings Management. This study has limitations in terms of the sector and period under consideration, and future research is recommended to broaden the scope and research period.
Consistency of Sharia Asset Development with Gold Investment Financing at BMT: Case Study of Murabahah Contract Against Sharia Accounting Putri, Tri Asti Sari; Setiawati, Erma; Trisnawati, Rina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3941

Abstract

This study aims to analyze the consistency of sharia in the development of assets with gold investment financing at BMT with a case study on the Murabahah contract. The research method used is a qualitative approach with data collection techniques through interviews and observations. The study shows that the implementation of the principles of sharia contracts in the Murabahah contract at BMT is still not fully sharia after being integrated with the Maqashid Sharia Theory by Asy-syatibi which involves Maslow's Hierarchy of Needs Theory. This is caused by several factors such as a lack of understanding of the principles of sharia transaction contracts, weak supervision of the sharia board at the institution. To improve sharia consistency in the development of assets with gold investment financing at BMT through the Murabahah contract, it is recommended that BMT improve the understanding and competence of its workforce in the principles of sharia economics, strengthen the supervision system, and conduct dialogue and consultation with sharia law experts in order to obtain a more precise and consistent view in the interpretation of sharia transactions. It is hoped that the results of this study can provide benefits for BMT in improving sharia consistency in the development of assets with gold investment financing.
The Influence of Environmental Performance, Risk Minimization, Firm Size, Public Share Ownership, and Audit Committee on Corporate Social Responsibility (CSR) Disclosure Maharani, Risda Lalita; Trisnawati, Rina; Pusparini, Nandya Octanti
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5399

Abstract

Purpose: This study aims to examine the influence of environmental performance, risk minimization, firm size, public share ownership, and audit committee on Corporate Social Responsibility (CSR) disclosure. The measurement of Corporate Social Responsibility is felt in the global reporting initiatives (GRI)-G4 index which is seen from the company's annual report. Methodology: This research adopts a quantitative approach. The population of the study consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used is purposive sampling and got 13 companies, with 4 years observation. So the total sample studied is 52 data. Data analysis was performed using SPSS. The data have been collected analyzed by using the classical assumption test and then tested the hypothesis by multiple linear regression methods with the F test, coefficient of determination, and t-test. Results: This study reveals that firm size and audit committee variables have a significant effect on CSR disclosure. Meanwhile, environmental performance, risk minimization, and public share ownership variables do not have a significant effect on CSR disclosure. Applications/Originality/Value: Corporate Social Responsibility (CSR) is a form of environmental and social responsibility performed by the company to their stakeholders due to the impact of operating activities. CSR information disclosed in the annual report is still not specific because the social responsibility disclosure policy in Indonesia is still voluntary, so in the practice there is still a lot of variability in the breadth of items disclosed and issues arise due to companies that are not taking CSR activities seriously. Therefore, this research is expected to be a guide for policy makers in making regulations and companies as actors of CSR activities to pay more attention to the social and environmental impacts of business activities and disclose them transparently.
The Effect of Board Composition, Audit Report Lag, Auditor Switching, Audit Committee and Audit Tenure on Audit Quality Rifany, Risty; Trisnawati, Rina; Kholillulloh, Fajar
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5400

Abstract

Purpose: To examine the effect of board composition, audit report lag, auditor switching, audit committee and audit tenure on audit quality in companies listed on the Indonesia Stock Exchange. This research is based on several findings of cases of embezzlement of funds and taxes that have occurred in several metal subsector companies and the like, related to the low quality of the resulting financial statements. Methodology: The method used in this research is the quantitative method. The population in this study imcluded manufacturing companies in the metal subsector and the like listed on the IDX in 2019-2023. The sampling technique used in this research is the saturated sampling technique, and the final result of the data sample is 85. The data analysis method uses SPSS software to test the logistic regression analysis method. Results: Based on the results of the analysis using the dummy method, it is concluded that the board composition variable, audit report lag, and audit committee have a significant effect on audit quality, while the auditor switching variable and audit tenure have no significant effect on audit quality. Applications/Originality/Value: The results of this study are hoped to provide benefits to auditors, company management, and the scientific field because this research discusses and provides recommendations on what factors can affect audit quality. As well as this understanding can be used as a recommendation for improving performance and corporate governance. this research is a development of previous research with updated independent variables on board composition and audit committee. From the results of the literature review, it is found that there are still few studies that discuss the impact of board composition on audit quality by measuring the number of boards of directors in the company.
Analisis Determinan Agresivitas Pajak pada Perusahaan Sektor Energi di Bursa Efek Indonesia Duke, Dianliska Istanto; Trisnawati, Rina
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7484

Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang memengaruhi agresivitas pajak perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI). Faktor-faktor tersebut diperoleh dari empat variabel independen, yaitu pengawasan pajak, tarif pajak efektif, capital intensity, dan komite audit. Dengan menggunakan metode purposive sampling, penelitian ini mengambil 42 perusahaan energi yang terdaftar di BEI selama periode 2021–2023, dengan total sampel yang diolah sebanyak 112. Pendekatan kuantitatif yang digunakan kemudian dianalisis menggunakan regresi data panel dengan alat bantu SPSS 25.0. Hasil penelitian menunjukkan bahwa tarif pajak efektif dan capital intensity memiliki pengaruh yang kuat terhadap agresivitas pajak. Sementara itu, pengawasan pajak dan komite audit tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak perusahaan energi.
Determinants of the Quality of Village Financial Statements and the Implementation of SISKEUDes as a Mediation Variables Trisnawati, Rina; Ahyani, Fatchan; Ulfiati, Nur
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables Sugiyanto, Eko; Trisnawati, Rina; Kusumawati, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14107

Abstract

The purpose of this study was to analyze the influence of CSR on firm value with profitability, firm size, managerial ownership, and board of commissioners as moderating variables. This study’s population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies. This research employed statistical analysis by regression analysis with moderating variables. This study’s results revealed that corporate social responsibility affected firm value. Company profitability and size could moderate the relationship between CSR and firm value. Meanwhile, managerial ownership and the board of commissioners could not moderate the relationship between CSR and firm value.
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Trisnawati, Rina; Wardati, Safari Dwi; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure. Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation. Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure. Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure. Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company. Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
Pengaruh Opini Audit Sebelumnya, Disclosure, Debt default, Struktur Kepemilikan dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Rohmah, Rizqi Nur; Trisnawati, Rina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1224

Abstract

This study aims to analyze various factors that influence going concern audit opinion such as previous audit opinion, disclosure, debt default, ownership structure and company growth. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023 through a purposive sampling method, obtained a sample of 36 companies so that the research data amounted to 144 data. Data were collected using the documentation method sourced from financial statements and annual reports of companies accessed on the IDX website and the company website. This research is a quantitative study with logistic regression analysis. The results of the study show that previous audit opinions affect going concern audit opinions, while disclosure, debt default, ownership structure and company growth do not affect going concern audit opinions.
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 Irma Widyawati 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