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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) 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 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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The Effect of Good Corporate Governance and Free Cash Flow on Company Performance Ilham Nugrahanto Raharjo; Rina Trisnawati
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.130

Abstract

Manufacturing companies should have free cash flow (FCF) available where the remaining cash owned by the Company as a reserve fund when the Company is in an urgent situation can be used. With the FCF, the Company does not need to worry about dividend distribution to investors. The smooth distribution of the Company is a sign that the Company's performance is in good condition. This study aims to analyze the effect of good corporate governance and free cash flow on company performance. This research uses quantitative methods. This study uses the object of basic material companies listed on the IDX in 2018-2021. The source of the financial statement data used comes from the website of each company or idx.co.id. The population is essential material companies listed on the Indonesia Stock Exchange (IDX). Sampling technique with purposive sampling. The number of samples is 43 companies. This research analysis method uses computer assistance through the SPSS program. The results of this study show that the Board of Directors has a positive and insignificant effect on Company Performance. The Board of Commissioners has a positive and little impact on Company Performance. The Audit Committee does not affect Company Performance. Free Cash Flow has a positive and insignificant effect on Company Performance. The Board of Directors, Board of Commissioners, and Audit Committee variables have a positive and little effect on Company performance, while the Audit Committee has no effect on performance.
The Effect Of Gross Domestic Product, Cash Flow, Company Size, EPS, And PER On Stock Returns In LQ 45 Companies Listed On The Indonesian Stock Exchange For The Period 2018-2021 Yoga Kesuma; Rina Trisnawati
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.151

Abstract

The purpose of this study is to analyze the effect of gross domestic product, cash flow, company size, EPS, and PER on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data used is secondary data, with the documentation method sourced from the Annual Report data of companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The analysis technique used in this research is multiple regression analysis. The population in this study were construction companies listed on the IDX for the 2018-2021 period with a total of 45 companies. The sample of this study amounted to 104 companies. The data analysis method used in this research is a statistical analysis using SPSS software. The results of this study show that Gross Domestic Product affects firm value. Cash Flow does not affect firm value. Company size does not affect firm value. EPS affects the value of the company. PER affects the value of the company.  
PROBLEMATIKA DAN SOLUSI KREDIT MACET KREDIT USAHA RAKYAT (KUR) PADA BANK X Rina Trisnawati; Nuwun Priyono; Ayunda Putri Nilasari
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.353

Abstract

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.
The Effect of Audit Tenure, Audit Fee, Auditor Specialization, Auditor Reputation and Firm Size on Audit Quality Damayanti, Risma Alfian; Trisnawati, Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.3915

Abstract

Purpose: This study seeks to examine the impact of audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of accounting firms on the quality of audits in manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. Recent public perceptions of audit quality have been influenced by the discovery of violations within clients' accounting systems, which have been reported in audited financial statements. These violations involve public accountants, highlighting the importance of the manufacturing sector to the Indonesian economy. This sector, with its high volume of transactions and complexity compared to other sectors, necessitates further research to identify factors that can influence audit quality, particularly in manufacturing companies. In this study, audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of the accounting firm are considered as independent variables, with audit quality as the dependent variable. This research is conducted with a commitment to rigour and thoroughness, reflecting the standards expected of seasoned researchers in the field. Methodology: This study utilises SPSS software version 27 for hypothesis testing, descriptive statistical analysis, and logistic regression analysis. Secondary data were gathered from 193 manufacturing companies listed on the Indonesian Stock Exchange, spanning a four-year observation period. The sample was selected using a sampling method, yielding data from 168 companies. Results: The research findings indicate that audit tenure and auditor specialisation significantly influence audit quality. Conversely, audit fees, auditor reputation, and firm size do not have a significant impact on audit quality. Applications/Originality/Value: The study underscores the importance of specialisation in client selection for public accounting firms aiming to enhance audit quality. This research contributes original insights of value to the field, particularly for practitioners seeking to improve audit processes and outcomes.
Pengaruh Corporate Social Responsibility, Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Profitabilitas terhadap Nilai Perusahaan Aninda Ayu Utama; Rina Trisnawati
Jurnal Lemhannas RI Vol 9 No 3 (2021)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v9i3.397

Abstract

Ketatnya persaingan di dunia usaha pada era globalisasi ini menuntut perusahaan untuk menerapkan strategi-strategi yang tepat. Perusahaan perlu memperhatikan faktor internal maupun eksternal yang dapat meningkatkan nilai perusahaan. Sehingga tujuan penelitian ini adalah untuk menguji pengaruh corporate social responsibility, keputusan investasi, struktur modal, kebijakan deviden, dan profitabilitas terhadap nilai perusahaan. Penelitian ini diharapkan berguna bagi perusahaan agar lebih mengembangkan dan mengaplikasikan faktor-faktor yang mempengaruhi nilai perusahaan dan membantu investor untuk mengambil keputusan. Penelitian ini menggunakan jenis penelitian kuantitatif. Terdapat 116 sampel perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019 dengan metode purposive sampling. Analisis data menggunakan analisis regresi linear berganda dengan SPSS sebagai alat uji. Sumber data diakses melalui situs resmi Bursa Efek Indonesia (www.idx.co.id) dengan corporate social responsibility diukur menggunakan 149 item, keputusan investasi diukur menggunakan price earning ratio (PER), struktur modal diukur menggunakan debt to equity ratio (DER), kebijakan deviden diukur menggunakan dividend per shared (DPS), dan profitabilitas diukur menggunakan return on assets (ROA). Hasil penelitian menunjukkan bahwa variabel keputusan investasi, struktur modal, dan profitabilitas berpengaruh terhadap nilai perusahaan. Variabel corporate social responsibility dan kebijkan deviden tidak berpengaruh terhadap nilai perusahaan. Sehingga disimpulkan bahwa nilai perusahaan yang tinggi dapat menarik investor untuk berinvestasi, sehingga perekonomian negara akan meningkat.
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Kumara, Nyoman Sekar Perwita Ari; Trisnawati, Rina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.414

Abstract

This research aims to test whether there is an influence of company risk, fixed asset intensity, company size, sales growth, and audit committee on tax avoidance. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2018 - 2022, totaling 92 companies. The number of samples in this study was 57 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research state that company risk has a negative effect on tax avoidance; fixed asset intensity, company size, and sales growth have no effect on tax avoidance; and the audit committee has a positive effect on tax avoidance
Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Mugi Handayani; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10044

Abstract

The aim of this research is to analyze the influence of Audit Tenure, Audit Committee Size, Audit Committee Expertise, Audit Committee Meetings and Financial Distress on Audit Report Lag. The population in this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in 2019-2022, totaling 78 companies. The sample was determined using a purposive sampling technique, namely selecting samples based on certain criteria, so that 140 samples were obtained. Data processing in this study used the Statistical Package For The Social Sciences (SPSS) software version 25, showing that audit committee meetings and financial distress had an effect on audit report lag in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. , while audit tenure, audit committee size and audit committee expertise have no effect on audit report lag in consumer goods and manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Kinerja Keuangan, Profil Perusahaan, Kepemilikan Manajerial, Kebijakan Deviden, Dan Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Meisa Widhaningrum; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10054

Abstract

This study aims to analyze whether financial performance, company profile, managerial ownership, dividend policy, and board of commissioners affect Corporate Social Responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, totaling 228 companies. This research utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2019 to 2022. The sampling technique employed is purposive sampling method, resulting in a sample of 23 companies with data analyzed from 92 companies over the years 2019 to 2022. Data collection is conducted through documentation method with multiple linear regression analysis technique. The research findings indicate that only one variable, namely financial performance, significantly influences CSR disclosure, while the other four variables, namely company profile, managerial ownership, dividend policy, and board of commissioners, do not have a significant influence on CSR disclosure.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Silvia Wulandari; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10101

Abstract

This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.
Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR) Muhammad Isya Cholillah; Rina Trisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10105

Abstract

The purpose of this study is to analyze whether the board size, proportion of independent commissioners, managerial ownership, institutional ownership, and audit committee size influence corporate social responsibility (CSR) disclosure in banking companies. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 46 companies. This research uses secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. After adjusting for purposive sampling criteria, the total sample obtained is 44 companies. Data collection is conducted using documentation method with multiple linear regression analysis technique. The research results show that the Board of Commissioners, Institutional Ownership, and Audit Committee have a significant influence on Corporate Social Responsibility (CSR) in banking companies listed on the BEI in 2018-2021, in accordance with agency theory. However, the proportion of independent commissioners and managerial ownership do not have a significant influence on CSR, in line with legitimacy theory.
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 Aryanti, Rahmi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya 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 Mugi Handayani 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 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