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Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3586

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan Khusus Terhadap Anggaran Belanja Modal Pemerintah Provinsi Jawa Tengah Triono, Hermawan
Jurnal Ilmiah Aset Vol. 25 No. 2 (2023): Jurnal ASET Volume 25 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.25.2.225

The research aims to analyze the effect of economic growth, local revenue, general allocation funds, specific allocation funds on capital expenditure budget of Central Java Province during the period 2018-2022. Capital Expenditure as a dependent variable and economic growth, local revenue, general allocation funds, specific allocation funds as independent variables. The population that was used in this research governments in Central Java for the period 2018-2020. Samples from 35 cities/districts in Central Java were taken using the census technique. Census or saturated sampling is a sampling technique when all members of the population is used as samples. This research uses a quantitative type of data and a secondary source of data that obtains data over three years between 2018 and 2020 with a total of 105 data observations. The study uses SPSS data processing tools and analyzing data with a multiple linear regression analysis. The results of this study indicate that economic growth and special allocation funds have a negative effect on capital expenditures. Local revenue and general allocation funds have a positive effect on capital expenditures.

DETERMINAN PRAKTIK TRANSFER PRICING PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Istiqomah, Meila Rizki; Triono, Hermawan; Purwantoro, Purwantoro
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5177

Studi ini bertujuan untuk menganalisis komponen yang mempengaruhi praktik transfer pricing pada perusahaan sektor energi yang terdaftar di BEI tahun 2019-2023. Dengan pendekatan kuantitatif, studi ini menggunakan 226 entitas sebagai objek analisis, yang dipilih dengan teknik purposive sampling. Analisis regresi logistik digunakan untuk analisis data, yang diuji menggunakan SPSS 25. Hasil analisis regresi logistik menunjukkan bahwa secara simultan, pajak, tunneling incentive, dan good corporate governance berpengaruh signifikan terhadap praktik transfer pricing yang dilakukan perusahaan. Uji parsial (uji t) mengungkapkan bahwa pajak dan tunneling incentive berpengaruh terhadap praktik transfer pricing, sementara good corporate governance tidak berpengaruh pada praktik transfer pricing perusahaan sektor energi.

Pengaruh Kebijakan Dividen, Keputusan Investasi, dan Struktur Modal Terhadap Nilai Perusahaan Perbankan Konvensional di Indonesia Nastiti, Putri Ayu; Triono, Hermawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.9950

This study aims to evaluate the impact of profit distribution policy, investment allocation decisions, and capital structure composition on firm value in the conventional banking sector listed on the Indonesia Stock Exchange during the 2020–2023 period. The research focuses on the urgency of enhancing firm value as a reflection of investor confidence and as a determinant of sustainable competitiveness in an increasingly dynamic banking environment. A quantitative approach was employed, applying multiple linear regression analysis. The data were obtained from the annual financial reports of 12 listed conventional banks. The research findings indicate that dividend policy (H1) has a positive and significant effect on firm value, meaning that the more optimal the dividend distribution policy implemented, the higher the firm value. Investment decisions (H2) also have a positive and significant effect on firm value, suggesting that the more precise the investment decisions made, the greater their contribution to enhancing firm value. Furthermore, capital structure (H3) has a positive and significant effect on firm value, indicating that proportional management of the capital structure can increase investor confidence and drive firm value growth.

Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Sa'diyah, Darojatuz Zakiyyah Maisarotus; Isthika, Wikan; Triono, Hermawan; Oktafiyani, Melati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.

Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Sa'diyah, Darojatuz Zakiyyah Maisarotus; Isthika, Wikan; Triono, Hermawan; Oktafiyani, Melati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.

Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Pada Sektor Transportasi dan Logistik Heny Septina, Rika; Triono, Hermawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11413

This study aims to examine the effect of profitability, company size, and leverage on earnings management practices among issuers in the transportation and logistics sector on the Indonesia Stock Exchange. This study uses a quantitative approach, analyzing secondary data from financial reports for the 2021-2024 period, selected through purposive sampling techniques. The data was then processed using multiple linear regression. The findings show that profitability has no impact on earnings management. Conversely, company size was found to have a significant negative effect, while leverage has a significant effect on earnings management practices. Theoretically, these results indicate that large company size encourages stricter supervision, thereby minimizing profit manipulation. However, high debt burdens actually trigger management to engage in profit management in order to meet financial obligations. Simultaneously, these three variables contribute 25% to the variation in profit management, while the remaining 75% is influenced by other external factors outside the research model. This study is expected to enrich the literature on profit management practices in public companies.

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