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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 Jurnal Mirai Management 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) 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 Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics and Management Research
Rina Trisnawati
Universitas Muhamamdiyah 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 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.
Pengaruh Profitabilitas, Gender Diversity, Intellectual Capital, Kepemilikan Manajerial, dan Kualitas Audit terhadap Nilai Perusahaan Kusuma Putri, Annisa; Trisnawati, Rina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14312

Abstract

The value of the company is the achievement of certain company conditions based on public trust in the company after going through the process of operational activities from the beginning of establishment until now. This study aims to examine the effect of profitability, gender diversity, intellectual capital, managerial ownership, and audit quality on the value of the company. This type of research is quantitative research. The population in this study is all state-owned companies listed on the IDX in 2019-2022, as many as 27 companies. Sample selection using purposive sampling method. The number of samples as many as 13 companies with data analyzed as many as 46 data. The Data used is secondary data derived from the annual financial statements of state-owned companies listed on the IDX in 2019-2022. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that profitability, gender diversity, and managerial ownership do not affect the value of the company, while intellectual capital, and audit quality affect the value of the company.
PENGARUH FIRM SIZE, UKURAN KANTOR AKUNTAN PUBLIK (KAP), PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG YANG DIMODERASI DENGAN SPESIALISASI AUDITOR Nasution, Siska Angreyani; Trisnawati, Rina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14314

Abstract

This research aims to determine the influence of firm size, KAP size, profitability, and audit opinion on audit report lag which is moderated by auditor specialization in manufacturing companies listed on the Indonesian stock exchange for the 2018-2022 period. This research uses quantitative research, with a population of 225 companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research was purposive sampling. The total sample was 150 companies with 562 data analyzed. The analysis method uses Moderated Regression Analysis (MRA). The results of the analysis show that firm size and profitability have an influence on audit report lag. Meanwhile, KAP size, audit opinion has no influence on audit report lag in Manufacturing Companies listed on the Indonesian Stock Exchange in 2018-2022. And auditor specialization is unable to moderate the variables firm size, KAP size, profitability, and audit opinion regarding audit report lag in manufacturing companies listed on the Indonesian stock exchange in 2018-2022.
Carbon Emission Disclosure: Ditinjau Dari Industrial Type, Media Exposure, Green Investment, Carbon Performance, dan Environmental Performance Balqis Nabila Riswanda; Rina Trisnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.581

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh industrial type, media exposure, green investment, carbon performance, dan environmental performance terhadap car­bon emission disclosure. Populasi pada penelitian ini adalah seluruh perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode pe­ng­ambilan sampel pada penelitian ini menggunakan teknik purposive sampling sebanyak 49 perusahaan dengan total data 147 perusahaan selama periode 2021-2023. Teknik peng­umpulan data menggunakan metode dokumentasi dari laporan tahunan atau laporan keberlanjutan yang dapat diak­ses melalui website BEI atau website perusahaan. Teknik analisis data menggunakan analisis deskriptif dan regresi linear berganda yang diolah dengan SPSS 26. Hasil pene­li­ti­an ini menunjukkan bahwa industrial type, media exposure, dan carbon performance berpengaruh terhadap carbon emis­sion disclosure. Sedangkan, green investment dan envi­ron­mental performance tidak berpengaruh terhadap carbon emission disclosure.
Meningkatkan Jiwa dan Kemampuan Kewirausahaan Mahasiswa Melalui Program Wirausaha Merdeka dan Magang Muhammad Afifudin; Rina Trisnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.604

Abstract

Perkembangan teknologi dan tingginya angka penga­ngguran bagi mahasiswa pasca lulus kuliah mempengaruhi pertumbuhan ekonomi suatu negara. Sebagai bagian dari rencana pembangunan jangka menengah, pemerintah ber­upaya memperluas sektor entrepreneurship atau kewira­usahaan, sebab wirausaha berperan penting dalam men­cip­takan lapangan kerja dan mengurangi tingkat pengangguran di Indonesia. Akan tetapi, banyak entrepreneur yang meng­ha­dapi kegagalan akibat kurangnya keterampilan yang me­ma­dai. Jika kondisi ini terus berlanjut, peluang kerja atau upaya mendapatkan penghasilan semakin berkurang, dan tingkat pengangguran akan meningkat. Untuk mengatasi hal tersebut, pemerintah meluncurkan program Wirausaha Mer­deka bagi mahasiswa sebagai upaya meningkatkan kemam­puan dan jiwa entreprenurship mereka sehingga diharapkan bisa mendirikan usaha dan mencegah kegagalan bisnis. Program ini dilaksanakan melalui berbagai kegiatan, seperti workshop dan seminar, magang di UMKM, kompetisi pit­ching produk agar mendapatkan pendanaan dan expo. Prog­ram ini berhasil melahirkan berbagai kelompok usaha baru. Salah satuya di bidang minuman, yaitu “Mango Smooth”, serta meningkatkan kemampuan entreprenurship mahasiswa yang diharapkan dapat mendukung keberlanjutan usaha dan membuka lebih banyak lapangan kerja bagi masyarakat sekitar.
Pengaruh Financial Distress, Pergantian Manajemen, Opini Audit, Koneksi Politik, Financial Restatement Terhadap Auditor Switching Aurellia Leonanta Dewi; Rina Trisnawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.623

Abstract

This research aim to analyze the factors that affect auditor switching, namely, financial distress, management changes, audit opinions, political connections, and financial restatement. The object of this research was infrastructure companies listed on the IDX in 2020-2023. This research used quantitative research with logistic regression analysis and data processing with SPSS. The sampling technique used was purposive sampling. The number of samples was 96 companies during 2020-2023. Data obtained from www.idx.co.id. The results of this research state that financial distress, management changes, audit opinions, and political connections don’t have a significant effect on auditor switching. Meanwhile, financial restatement has a significant effect on auditor switching,
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. 3 (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.
Adoption of The Utaut3 Model by Mobile Banking Users of Bank Syariah Indonesia Salsabila Putri Widyadana; Setiawati, Erma; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13418

Abstract

This study examines the adoption of mobile banking using the UTAUT3 model among Bank Syariah Indonesia customers, particularly millennials in Semarang, Pekalongan, and Solo, Central Java. Employing a quantitative approach, data were collected via Google Forms questionnaires from a purposive sample of 300 respondents. Variables studied include Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, Habit, Personal Innovativeness, Behavioral Intention, and Use Behavior. Data were analyzed using SmartPLS SEM to test the relationships among constructs. Results indicate that Performance Expectancy, Effort Expectancy, Facilitating Conditions, Price Value, Habit, Personal Innovativeness, and Behavioral Intention significantly influence Behavioral Intention and Use Behavior. Conversely, Social Influence and Hedonic Motivation do not significantly affect Behavioral Intention. These findings suggest that millennials’ mobile banking adoption is driven primarily by perceived usefulness, ease of use, supportive conditions, value, habits, and personal innovativeness, while social pressure and hedonic factors play a minor role.
Co-Authors - Wiyadi Adhitya Taufik Nugraha Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis Ahyani, Fatchan Amelia Kurnia Sari Ananda Putra Ardiyansyah Andinia, Ventama Aniesta Andy Bayu Bawono Andy Dwi Bayu Bawono Angghraeni, Shindi Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Annisa Kusuma Putri Apriyani, Afifah Nurul Arief Budhi Dharma Arifin, Nadia Husnayain Aryanti, Rahmi Aurellia Leonanta Dewi Ayunda Putri Nilasari Azizah, Nurma Indah Baety Nur Rohmah Balqis Nabila Riswanda Bika Juwanto Cancera, Radita Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Dewi, Elfa Retta Kiky Rosanna Diana, Ulfi Dianliska Istanto Duke 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 Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Fatimah Kurniasari Fauziah, Nur Ismiyati Fera Clara Monika Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Galuh Candra Kirana Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Hepy Adityarini Husna, Aufi Muaddibah Idola Cahaya Gemintang 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 Isa Ayu Novitasari Ismi Nur Halimah Isti Arni 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 Meisa Widhaningrum Meliana Rahmawati Monic Anastasya Maryunda Mugi Handayani Muhammad Afifudin Muhammad Isya Cholillah Mujiyati Mulato, Febry Yuni Nada Alya Azmi Nadia Husnayain Arifin 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 Novitasari, Isa Ayu Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Permata Dewi , Indah Petrus Dala Wolo Pramessita Berliany Prasetyo Panji Pramudya Purbasari, Happy Pusparini, Nandya Octanti Putri, Eskasari 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 Salsabila Putri Widyadana 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 Wardani, Ninda Asmi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Widyanti, Erna Wiwit Indah Lestari Ningsih Wiyadi Wiyadi Wiyadi Wiyadi Wiyadi, W Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Yoga Kesuma Yusianti Dwi Anjani Zona Nevada