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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) Studi Akuntansi, Keuangan, dan Manajemen 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 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 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 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.
The Role of Moderating Audit Quality on Income Smoothing Irma Widyawati; Rina Trisnawati
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p11

Abstract

This study seeks to provide empirical data on the impact of cash holding, income tax, and dividend policy on income smoothing with audit quality as moderation in companies included in the LQ 45 index traded on the Indonesia Stock Exchange from 2019 to 2023. Based on the purposive sample method, sample of 158 companies was obtained within 5 years of research. Logistic regression and moderating analysis are used as data analysis techniques in this study. The findings of this study prove that income tax has a positively affects income smoothing, however cash holding and dividend policy do not impact on income smoothing. Furthermore, on basis of contingency theory, this study utilizes the audit quality metric score which comprises audit firm size, audit firm industry specialization, audit tenure, client importance, and going-concern audit opinion. This study empirically reveals that audit quality can moderating the effect of cash holding and dividend policy on income smoothing. Keywords: Cash Holding; Income Tax; Dividend Policy; Income Smoothing; Audit Quality
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.
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.
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 Adhira Utami 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 Aurellia Leonanta Dewi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Balqis Nabila Riswanda 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 Mia Audina, Mia Mugi Handayani Muhammad Afifudin 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 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