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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 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.  
Pengaruh Solvabilitas, Kompleksitas Operasi Perusahaan, Kontinjensi, Opini Audit, dan Reputasi Kantor Akuntan Publik (KAP) Terhadap Waktu Penyelesaian Audit Swastika, Hildha Regiana Arya; Trisnawati, Rina
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.
Faktor-faktor yang Memengaruhi Tax Avoidance : Studi Empiris Pada Perusahaan BUMN di BEI Hafia'annida Firdaus Az-zahra; Rina Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.6390

Abstract

Tax avoidance can be interpreted as a strategy to reduce tax liabilities and is allowed in the eyes of the law but has a significant impact on reducing government tax revenues. This study aims to prove whether tax avoidance is influenced by transfer pricing, political connections, accounting conservatism, fiscal loss compensation and sales growth. The object of research includes 150 state-owned companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Tax avoidance is measured by Effective Tax Rate (ETR). A sample of 91 companies was taken using purposive sampling method. The results showed that transfer pricing variables, political connections, accounting conservatism and sales growth have no influence on tax avoidance, while fiscal loss compensation variables have an influence on tax avoidance
Faktor – faktor yang Memengaruhi Penerimaan Opini Audit Going Concern: Studi Empiris Pada Perusahaan Property dan Real Estate di BEI Khoirun Nisa' Nur Hasanah; Rina Trisnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.7189

Abstract

Going concern audit opinion is an accounting statement to ensure the survival of a company's business issued by the auditor. This study aims to determine the effect of company growth, opinion shopping, funding decisions, institutional ownership, prior opinion, and company size on going concern audit opinion acceptance. The object of research is 92 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Going concern audit opinion is calculated using dummy variables. The sample collection method used purposive sampling and obtained a sample of 56 companies, so that the total sample obtained was 224 samples. Data analysis was carried out with SPSS statistical tools using multiple linear regression analysis methods. The results showed that the variables of company growth and company size had no effect on going concern audit opinion acceptance, while the variables of opinion shopping, funding decisions, institutional ownership, and prior opinion had an effect on going concern audit opinion acceptance.
Good Corporate Governance, Corporate Social Responsibility Disclosure, and Firm Value Trisnawati, Rina; Sasongko, Noer; Wiyadi, W; Indrawati, Lykna
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2019: 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.1420

Abstract

Purpose: this study was conducted to analyze the effect of good corporate governance on disclosure of corporate social responsibility and its impact on corporate valueMethodology: This research is a study that used a quantitative approach. The population of this research was all property, real estate and building construction companies listed on Indonesian Stock Exchange during the period of 2013-2017 as many as 320 companies and the total sample is 295 companies. The sampling method used purposive sampling, The analysis data used stepwise regression.Results: Institutional ownership affects the disclosure of corporate social responsibility , while the managerial ownership, the number of the board of commissioners, the number of the audit committee do not affect the disclosure of corporate social responsibility. Disclosure of corporate social responsibility affects the value of the company,Applications/Originality/Value: GCG implementation provides support for stakeholders, community and the environment. One form of implementing corporate governance principles is the implementation of Corporate Social Responsibility (CSR). Shareholders seek to maximize the value of the company by surrendering its management to disclose its activities .CSR is one of primarily activity by management to maximize the firm value.
Analisis Pengaruh Green Accounting, Good Corporate Governance, Likuiditas, Perputaran Total Aktiva, serta Manajemen Laba Terhadap Kinerja Keuangan Tiara, Tiara; Trisnawati, Rina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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 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.
Pengaruh Penghindaran Pajak, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan: Transparansi Informasi Sebagai Variabel Pemoderasi Pramessita Berliany; Rina Trisnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7799

Abstract

This study examines the influence of tax avoidance, profitability, and leverage on firm value, with transparency of information as a moderating variable, focusing on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research uses an associative design with a quantitative approach to analyze the relationships between the independent variables (tax avoidance, profitability, and leverage) and firm value. The sample consists of companies from the food and beverage sector selected using purposive sampling, based on specific criteria. Data was obtained from secondary sources in the form of annual reports, and analyzed using multiple linear regression, classical assumption tests, descriptive analysis, and hypothesis testing. The results indicate that tax avoidance and leverage do not have a significant impact on firm value, either directly or moderated by transparency of information, while profitability has a significant positive effect on firm value. Additionally, transparency of information does not moderate the relationship between profitability and leverage and firm value.
Pengaruh Financial Distress, Investment Opportunities, Profitabilitas, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor Terhadap Waktu Penyelesaian Audit Azizah, Nurma Indah; Trisnawati, Rina
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 Angghraeni, Shindi; Trisnawati, Rina
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.
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