Articles
Pengaruh Pemahaman Investasi, Kebijakan Modal Minimal, Pelatihan Pasar Modal, Dan Motivasi Terhadap Minat Generasi Z Berinvestasi Di Pasar Modal
Sana Salsabila;
Rina Trisnawati
Duconomics Sci-meet (Education & Economics Science Meet) Vol 2 (2022): Implementing Education and Economic Standard Throughout ASEAN Nations
Publisher : Neolectura
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DOI: 10.37010/duconomics.v2.5909
Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman investasi, kebijakan modal minimal, pelatihan pasar modal, dan motivasi terhadap minat generasi Z berinvestasi di pasar modal. Objek penelitian ini adalah generasi Z rentang usia 11-26 tahun. Sedangkan sampel dalam penelitian ini adalah generasi Z yang sudah atau belum pernah berinvestasi di pasar modal, sudah atau belum pernah mengikuti seminar investasi dan pelatihan pasar modal. Pada penelitian ini harus mengambil data dari sampel sekurang-kurangnya sejumlah 100 orang. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan kuesioner. Teknik analisa yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil analisis menunjukan bahwa pemahaman investasi dan pelatihan pasar modal tidak berpengaruh terhadap minat generasi Z berinvestasi di pasar modal. Sedangkan, kebijakan modal minimal dan motivasi berpengaruh positif terhadap minat generasi Z berinvestasi di pasar modal..
PENGARUH ROA, EPS, NPM, SALES GROWTH TERHADAP HARGA SAHAM PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI
Junifa Wijinurtini Puspita Sari;
Rina Trisnawati
SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Vol 4 No 1 (2022): Special Issue (Gerakan Ekonomi Muhammadiyah)
Publisher : Universitas Muhammadiyah Metro
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Penelitian ini bertujuan untuk menguji pengaruh ROA, EPS, NPM, dan Sales Growth terhadap harga saham perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Subjek pada penelitian ini adalah perusahaan sektor healthcare, variabel dari penelitian ini adalah return on asset, earning per share, net profit margin, sales growth dan harga saham. Data sekunder berupa laporan keuangan. Jumlah populasi yang digunakan dalam penelitian ini adalah 70 data, dan sampel yang memenuhi kriteria penelitian adalah 59 data. Data dianalisis dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa return on asset, earning per share, net profit margin dan sales growth berpengaruh signifikan terhadap harga saham
Financial Management Relevance: Good Corporate PAUD/TK ABA Aisyiyah Kartasura
Nashirotun Nisa Nurharjanti;
Rina Trisnawati
Urecol Journal. Part F: Community Development Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY
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DOI: 10.53017/ujcd.181
Community service was carried out to provide explanations related to financial management in order to achieve Good Corporate within PAUD/TK Aba Kartasura. The activity began by explaining the importance of financial records at the treasurer of PAUD/TK ABA in Kartasura. This is done because based on the initial survey the records that have been carried out by the treasurer are still varied. This means that there are treasurers who have recorded in accordance with their activities, but there are records that are combined in nature so that they will experience difficulties when carrying out the tracing process. In addition, it is related to the writing of receipts that have not been carried out so that administratively it is not complete if it is adjusted to the occurrence. Thus, the initial step taken is to provide an explanation through socialization beforehand so that there is an understanding and common perception among all treasurers of PAUD/TK ABA in Kartasura. The socialization took the form of delivering material followed by a question and answer session. The results of the question and answer obtained various forms of recording so it is necessary to do homogeneity of recording. It is hoped that financial management will be informative so that Good Corporate can be realized in PAUD/TK ABA Kartasura.
Pengaruh Kepemilikan Saham Eksekutif, Kepemilikan Institusional, Family Ownership, Dan Kompensasi Eksekutif Terhadap Tax Avoidance
Bika Juwanto;
Rina Trisnawati
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang
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Abstrak Membayar pajak bagi suatu perusahaan merupakan suatu kewajiban yang telah diatur dalam peraturan undang-undang perpajakan. Namun bagi perusahaan, pajak merupakan beban yang dapat mengurangi laba bersih perusahaan. Sehingga bagi perusahaan, pembayaran pajak harus dipertimbangkan secara matang. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh kepemilikan saham eksekutif, kepemilikan institusional, family ownership dan kompensasi eksekutif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini sebanyak 96 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2019. Metode pengambilan sampel menggunakan metode purposive sampling. Analisi data dalam penelitian ini menggunakan analisis regresi berganda yang diolah dengan menggunakan SPSS Versi Hasil analisis dalam penelitian ini menunjukan bahwa kepemilikan saham eksekutif dan family ownership berpengaruh terhadap tax avoidance. Sedangkan kepemilikan institusional dan kompensasi eksekutif tidak berpengaruh terhadap tax avoidance. Abstract Paying taxes for a company is an obigation has been regulated in the tax laws. However, tax is charge of companies that has an impact reduce net profit companies. So, tax payments must be considered carefully. This study aim to analyze effect about the influence of executive ownership, institutional ownership, familly ownership, and executive compensation to corporate tax avoidance. The sample used in this study were 92 manufacturing companies which is listed in Indonesia Stock Exchanges during 2016 –2019. This research method used purposive sampling method. Hypothesis in these research were tested by multiple regression analysis by SPSS version 20. The result of this research showed that executive ownership, and family ownership influence the tax avoidance. Meanwhile institutional ownership and executive ownership didn’t influence the tax avoidance.
THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY / INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE REPUBLIC OF INDONESIA
Riffo Erlina;
Rina Trisnawati;
Fatchan Ahyani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i3.6379
This study aims to obtain empirical evidence regarding the considerations that determine (Financial Audit Agency of Indonesia) BPK RI's audit opinion on the financial statements of ministries/agencies and the state general treasury. The study was conducted on 84 ministries/agencies and the State General Treasurer whose financial reports have been audited by BPK RI in the 2015 to 2020 financial year, with a research sample of 504 financial statements of ministries/agencies and the State General Treasurer in Indonesia. The analytical method used is ordinal logistic regression. The results showed that the weaknesses of the internal control system were proxied by the number of findings of weaknesses in accounting and reporting controls (SP1) and non-compliance with statutory provisions which were proxied by the number of findings of non-compliance with statutory provisions that resulted in state losses (KP1) had a negative effect on opinion. Audit, while the other criteria for forming an audit opinion have no effect on the audit opinion.
Analisis Pengaruh Green Accounting, Good Corporate Governance, Likuiditas, Perputaran Total Aktiva, serta Manajemen Laba Terhadap Kinerja Keuangan
Tiara Tiara;
Rina Trisnawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)
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DOI: 10.47709/jebma.v4i2.4117
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
Impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Quality with Capital Structure as a Moderating Variable
Monic Anastasya Maryunda;
Rina Trisnawati;
Erma Setiawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia
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DOI: 10.59141/jrssem.v3i04.566
Purpose: This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Methodology: This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Results: The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. Applications/Originality/Value: The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals.
The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable
Wiwit Indah Lestari Ningsih;
Erma Setiawati;
Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia
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DOI: 10.59141/jrssem.v3i04.570
Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance. As a result, the size of the audit committee determines how much it influences financial performance.
The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022
Baety Nur Rohmah;
Erma Setiawati;
Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia
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DOI: 10.59141/jrssem.v3i5.591
Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.
Pengaruh Financial Distress, Investment Opportunities, Profitabilitas, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor Terhadap Waktu Penyelesaian Audit
Nurma Indah Azizah;
Rina Trisnawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta
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DOI: 10.29040/jie.v8i2.13077
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.