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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) 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 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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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.
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan, Eco-Efficiency, Dan Sustainability Reporting Terhadap Kinerja Keuangan Novitasari, Isa Ayu; Trisnawati, Rina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10739

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan green accounting, kinerja lingkungan, ukuran perusahaan, eco-efficiency, dan sustainability reporting terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan, energi, dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 50 perusahaan sebagai sampel penelitian dengan total 150 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan aplikasi SPSS versi 25. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa penerapan green accounting, ukuran perusahaan, dan eco-efficiency mampu meningkatkan kinerja keuangan perusahaan, sedangkan kinerja lingkungan memiliki pengaruh negatif terhadap kinerja keuangan, dan sustainability reporting tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan.
Pengaruh Audit Teknologi Informasi, Spesialisasi Auditor, Time Budget Pressure, Client Importance, Dan Independensi Partner Terhadap Kualitas Audit Arifin, Nadia Husnayain; Trisnawati, Rina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10740

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kualitas audit dalam menjaga kredibilitas laporan keuangan serta meningkatnya kompleksitas proses audit akibat perkembangan teknologi dan tekanan kerja auditor. Penelitian ini bertujuan untuk menganalisis pengaruh audit teknologi informasi, spesialisasi auditor, time budget pressure, client importance, dan independensi audit partner terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Surakarta dan Yogyakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada auditor yang bekerja pada KAP di wilayah tersebut. Data yang diperoleh dianalisis menggunakan analisis regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap kualitas audit. Hasil penelitian menunjukkan bahwa audit teknologi informasi, spesialisasi auditor, dan independensi audit partner berpengaruh positif terhadap kualitas audit, sedangkan time budget pressure berpengaruh negatif terhadap kualitas audit. Client importance juga terbukti memiliki pengaruh terhadap kualitas audit dalam hubungan antara auditor dan klien. Temuan ini menunjukkan bahwa peningkatan kompetensi auditor dalam teknologi, keahlian spesialisasi, serta independensi profesional sangat penting untuk meningkatkan kualitas audit. Oleh karena itu, kantor akuntan publik diharapkan dapat memperkuat penggunaan teknologi audit, meningkatkan kompetensi auditor, serta menjaga independensi dalam proses audit guna menghasilkan audit yang berkualitas.
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.
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.
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.
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 Arifin, Nadia Husnayain Arni, Isti Aryanti, Rahmi Aurellia Leonanta Dewi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Balqis Nabila Riswanda Bawono, Andy Bayu 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 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 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 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 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 Yusianti Dwi Anjani Zona Nevada