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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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Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, Corporate Social Responsibility, Envinronmental Disclosure Dan Envinronmental Performance Terhadap Sustainable Development Najwan Malika; Rina Trisnawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8255

Abstract

This study aims to examine the effect of Green Accounting, Material Flow Cost Accounting (MFCA), Corporate Social Responsibility (CSR), Environmental Disclosure, and Environmental Performance on Sustainable Development in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. This study uses a quantitative approach with secondary data obtained from annual reports and company annual reports. The resulting sample was 79 and was selected through a purposive sampling technique with certain criteria, such as involvement in the PROPER program and publication of desire reports. The data were analyzed using SPSS with descriptive analysis stages, classical assumption tests, F tests, customized R², and t tests. The results showed that of the five independent variables tested, only Environmental Disclosure had a significant effect on Sustainable Development, while the other variables did not show a significant effect. This finding shows the importance of environmental information transparency in supporting sustainable development.
Pengaruh Green Accounting, Tanggung Jawab Lingkungan, Gender Diversity, Media Exposure, Slack Resources Terhadap Pengungkapan Corporate Social Responsibility (CSR) Galuh Candra Kirana; Rina Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): 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.v7i7.9119

Abstract

This study aims to analyze the effect of green accounting, environmental responsibility, gender diversity, media exposure, and slack resources on Corporate Social Responsibility (CSR) disclosure in food and beverage sector companies listed on the (IDX) for the period 2019–2023. The sampling technique used the purposive sampling method and obtained 15 companies. With a total final sample of 55. The research method used is quantitative, with secondary data obtained from the company's annual report. Data analysis was carried out using multiple linear regression with the help of the SPSS 25 program. The results of the study showed that only media exposure had a significant positive effect on CSR disclosure, while green accounting, environmental responsibility, gender diversity, and slack resources did not have a significant effect on CSR disclosure.
Analysis of Factors Influencing Accounting Students' Interest in Public Accountant Careers (Empirical Study of Accounting Students of Universities in Surakarta City, Class 2021 and 2022) Husna, Aufi Muaddibah; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.473

Abstract

This study aims to analyze the influence of financial rewards, perceptions of the public accounting profession, perceptions of the work environment, adversity quotient, and professional training on accounting students' interest in pursuing a career as a public accountant in accounting students at universities in Surakarta City, intakes of 2021 and 2022. This study uses primary data obtained from questionnaires with 115 respondents. The analysis methods used include descriptive statistics and multiple linear regression. The results of this study indicate that financial rewards and perceptions of the public accounting profession influence accounting students' interest in pursuing a career as a public accountant, while other variables do not have a significant influence on student interest. These findings are expected to provide insight for educational institutions, in this case, universities, regarding the factors that influence student interest in a career, especially in the public accounting profession.
The Effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistency (Case Study on Manufacturing Companies Listed on the IDX for the Period 2021–2023) Ivana Cahyaningrum; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to determine the effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistence (case study on manufacturing companies listed on the IDX for the period 2021-2023). The type of research used in this study is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 233 companies. The sampling technique in this study used the purposive sampling method. The research sample obtained was 132 outliers to 123 manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This test uses the multiple regression analysis method. The results of this study indicate that the Sales Volatility variable has an effect on profit persistence, while the Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration have no effect on profit persistence.
Analysis of Factors Influencing Accounting Students' Interest in Public Accountant Careers (Empirical Study of Accounting Students of Universities in Surakarta City, Class 2021 and 2022) Husna, Aufi Muaddibah; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.473

Abstract

This study aims to analyze the influence of financial rewards, perceptions of the public accounting profession, perceptions of the work environment, adversity quotient, and professional training on accounting students' interest in pursuing a career as a public accountant in accounting students at universities in Surakarta City, intakes of 2021 and 2022. This study uses primary data obtained from questionnaires with 115 respondents. The analysis methods used include descriptive statistics and multiple linear regression. The results of this study indicate that financial rewards and perceptions of the public accounting profession influence accounting students' interest in pursuing a career as a public accountant, while other variables do not have a significant influence on student interest. These findings are expected to provide insight for educational institutions, in this case, universities, regarding the factors that influence student interest in a career, especially in the public accounting profession.
The Effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistency (Case Study on Manufacturing Companies Listed on the IDX for the Period 2021–2023) Ivana Cahyaningrum; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to determine the effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistence (case study on manufacturing companies listed on the IDX for the period 2021-2023). The type of research used in this study is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 233 companies. The sampling technique in this study used the purposive sampling method. The research sample obtained was 132 outliers to 123 manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This test uses the multiple regression analysis method. The results of this study indicate that the Sales Volatility variable has an effect on profit persistence, while the Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration have no effect on profit persistence.
Pengaruh Green Accounting, Tanggung Jawab Lingkungan, Gender Diversity, Media Exposure, Slack Resources Terhadap Pengungkapan Corporate Social Responsibility (CSR) Galuh Candra Kirana; Rina Trisnawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 7 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i7.7088

Abstract

This study aims to analyze the effect of green accounting, environmental responsibility, gender diversity, media exposure, and slack resources on Corporate Social Responsibility (CSR) disclosure in food and beverage sector companies listed on the (IDX) for the period 2019–2023. The sampling technique used the purposive sampling method and obtained 15 companies. With a total final sample of 55. The research method used is quantitative, with secondary data obtained from the company's annual report. Data analysis was carried out using multiple linear regression with the help of the SPSS 25 program. The results of the study showed that only media exposure had a significant positive effect on CSR disclosure, while green accounting, environmental responsibility, gender diversity, and slack resources did not have a significant effect on CSR disclosure.
Pengaruh Fraud Hexagon Terhadap Financial Statement Fraud Dengan Komite Audit Sebagai Variabel Moderasi Karinda, Marcella; Trisnawati, Rina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1576

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh elemen-elemen fraud hexagon terhadap Financial Statement Fraud (FSF) dengan komite audit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Desain Penelitian dan Metodologi: Pada penelitian ini, fraud hexagon diukur melalui enam indikator, yaitu financial target (Return on Assets), external pressure (leverage), ineffective monitoring (proporsi dewan komisaris independen), change in auditor, change in director, frequent number of CEO pictures, dan collusion. Teknik analisis yang digunakan adalah regresi linear berganda dengan variabel moderasi. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa dari enam indikator fraud hexagon, hanya variabel frequent number of CEO pictures yang berpengaruh signifikan terhadap FSF. Sementara lima variabel lainnya tidak menunjukkan pengaruh yang signifikan. Selanjutnya, uji moderasi menunjukkan bahwa komite audit hanya mampu memoderasi secara signifikan pengaruh financial target dan frequent number of CEO pictures terhadap FSF. Namun, moderasi oleh komite audit tidak signifikan pada pengaruh external pressure, ineffective monitoring, change in auditor, change in director, dan collusion terhadap FSF. Implikasi Hasil ini mengindikasikan bahwa perhatian terhadap aspek simbolis seperti pencitraan CEO dalam media perusahaan dapat menjadi sinyal awal terjadinya kecurangan laporan keuangan, dan bahwa efektivitas komite audit sebagai mekanisme pengawasan belum optimal dalam mencegah semua bentuk risiko fraud.
Pengaruh Akuntabilitas Auditor, Profesionalisme Auditor, Etika Profesi, Independensi Auditor, dan Pengalaman Auditor Terhadap Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan Saputra, Winandra Adhi; Trisnawati, Rina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1622

Abstract

Tujuan: Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh akuntabilitas auditor, profesionalisme auditor, etika profesi, independensi auditor, dan pengalaman auditor terhadap tingkat materialitas dalam pemeriksaan laporan keuangan (Studi Empiris Pada Kantor Akuntan Publik di Surakarta dan Daerah Istimewa Yogyakarta). Desain Penelitian dan Metodologi: Penelitian ini menggunakan studi kasual komparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Surakarta dan Daerah Istimewa Yogyakarta dengan Teknik sampling simple random sampling dengan jumlah sampel 39 auditor. Analisis data dilakukan menggunakan regresi linier berganda. Hasil dan Pembahasan: Berdasarkan penelitian ini, variabel akuntabilitas auditor bengaruh positif signifikan terhadap tingkat materialitas dalam pemeriksaan laporan keuangan sedangkan etika profesi berpengaruh negatif signfikan terhadap tingkat materialitas dalam pemeriksaan laporan keuangan. Tetapi pada variabel profesionalisme auditor, independensi auditor, dan pengalaman auditor tidak berpengaruh signifikan terhadap tingkat materialitas dalam pemeriksaan laporan keuangan. Implikasi: Temuan ini mengindikasikan bahwa semakin tinggi akuntanbilitas auditor maka semakin tinggi juga tingkat materialitas, dan semakin tinggi etika profesi maka semakin rendah tingkat materialitas
Pengaruh Corporate Social Responsibility, Profitabilitas, Aktivitas, Reputasi Perusahaan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Yoga Gunadarma; Rina Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): 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.v7i7.9196

Abstract

Financial performance reflects a company's financial condition over a specific period of time based on the capital and capital sources it has acquired. This study aims to analyze the influence of Corporate Social Responsibility, profitability, activities, corporate reputation, and company size on financial performance. The sample used in this study was a food and beverage manufacturing company listed on the Indonesia Stock Exchange in 2020-2022. The sampling method used in this study was purposive sampling according to predetermined criteria, resulting in 58 samples. The data analysis used multiple linear regression techniques. The analysis showed that Corporate Social Responsibility, activities, and company size had no effect on financial performance, while profitability and company reputation did.
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