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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 Karakteristik CEO Terhadap Earnings Management Adhira Utami; 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.
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,
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance Audina, Mia; Achyani, Fatchan; Trisnawati, Rina
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4959

Abstract

Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance. Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool. Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance. Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance. Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors. Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.
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.
PENGARUH TRANSFER PRICING, KOMPENSASI RUGI FISKAL, KONSERVATISME AKUNTANSI, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Anjani, Yusianti Dwi; Trisnawati, Rina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yxfwbr43

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, kompensasi rugi fiskal, konservatisme akuntansi, karakter eksekutif, dan koneksi politik terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan yang diperoleh dari situs resmi BEI. Sampel pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di BEI yang telah memenuhi kriteria hasil pemilihan sampel yang berjumlah 91 perusahaan dengan metode purposive sampling. Tax avoidance diproksikan menggunakan Effective Tax Rate (ETR), sedangkan analisis data dilakukan dengan regresi linier berganda melalui bantuan SPSS setelah memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh terhadap tax avoidance, sementara kompensasi rugi fiskal, konservatisme akuntansi, karakter eksekutif, dan koneksi politik tidak berpengaruh terhadap tax avoidance. Temuan ini mengindikasikan bahwa praktik transaksi pihak berelasi menjadi faktor yang relevan dalam strategi penghindaran pajak perusahaan manufaktur, sedangkan faktor internal lainnya belum menunjukkan pengaruh signifikan selama periode penelitian. Top of Form
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 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 Anjani, Yusianti Dwi 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 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 Zona Nevada