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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora E-Jurnal Akuntansi TSM
ALMALITA, YULIANI
Sekolah Tinggi Ilmu Ekomomi Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEBIJAKAN DIVIDEN DAN VARIABEL LAINNYA TERHADAP NILAI PERUSAHAAN Birgita, Evelyn; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2095

Abstract

The purpose of this study was to obtain the empirical evidence about the influence of profitability, leverage, liquidity, dividend policy, firm size, managerial ownership, institutional ownership, and firm age on firm value. The population in this study were manufacture companies listed in the Indonesia Stock Exchange from 2019-2021. Samples were obtained through purposive sampling method resulting in 123 data samples. This study was used multiple regression method to evaluate the hypothesis. The results of this study indicated that profitability have a positive effect on firm value because a high profitability gave an indication of good corporate prospects that interest investor to invest, leverage have a positive effect on firm value because the public believe that corporates were able and credible to pay for their debts, dividend policy have a positive effect on firm value because indicated corporate have a good going concern, and firm age have a positive effect on firm value because corporates with longer age gain public trust to invest because they were sustainable in all economic conditions. Meanwhile liquidity, firm size, managerial ownership, institutional ownership have not affect on firm value.
CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN NON-KEUANGAN Nufus, Hayaatun; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2100

Abstract

The purpose of this study was to determine whether there was an effect of managerial ownership, firm size, leverage, institutional ownership, board of commissioner, audit committee, firm age, and profitability as independent variable on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange. This research using a Discretionary Accruals which are calculated using the Modified Jones Model. This research used companies listed in non-financial company sectors in Indonesia Stock Exchange on 2019 until 2021 and there were 116 companies with a total data 348 that meet the criteria using a purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that profitability has positive effect on earnings management. The result of leverage has a positive effect on earnings management. Managerial ownership, firm size, leverage, institutional ownership, board of commissioners, audit committee, and firm age have no effect on earnings management.
PENGARUH LIKUIDITAS, STRUKTUR MODAL DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN Revata, Richellieu; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2288

Abstract

The purpose of this study was to determine an empirical evidence regarding the effect of profitability, capital structure, managerial ownership, institutional ownership, liquidity, activity, dividend policy, and firm size as independent variable on firm value as dependent variable. The population in this study used non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, 53 companies passed with a total of 159 data used for this study. The sampling technique used purposive sampling method with determining criteria in determining the population. The results of this study shows that profitability have a negative effect because some investors choose to buy shares of companies that have experienced a decline in profits. The capital structure have a positive effect because a good capital structure shows good business prospects in the future. Liquidity have a negative effect, due to high liquidity focusing the company on meeting short-term obligations rather than distributing shareholder dividends. Firm size have a positive effect on firm value because large firm size will result in greater profits and make it easier for firms to obtain external capital. Meanwhile, managerial ownership, institutional ownership, activity, dividend policy have no effect on firm value.
CORPORATE GOVERNANCE AND OTHER FACTORS ON FIRM VALUE Damayanti, Eka Budi; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2289

Abstract

The purpose of this research was to obtain empirical evidence about the effect of the board of directors, board of commissioner, commissioner independent, institutional ownership, managerial ownership, public ownership, family ownership, firm size, and profitability as independent variables to firm value as a dependent variable. The population in this research using non-financial companies that were listed in Indonesia Stock Exchange (IDX) from 2019-2021. The sample used for this research consists of 73 listed non-financial companies. The selection of this sample used the purposive sampling method with a total of 217 research data and the data analysis method in this research used multiple regression analysis. The result of this research indicated that the board of director, independent commissioner, and profitability have a positive effect on firm value. The board of commissioner and firm size have a negative effect on firm value while institutional ownership, managerial ownership, public ownership, and family ownership have not affected firm value
Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia Almalita, Yuliani; Almaida Dwi Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art20

Abstract

This study investigates the effect of sustainability reporting on financial reporting quality in Indonesian manufacturing companies during 2022–2024. Using 375 firm-year observations from 125 listed firms, this study applies panel data regression with the Random Effects Model (REM). The results show that sustainability reporting, sustainability reporting quality, and audit quality do not significantly influence financial reporting quality. In contrast, revenue growth and leverage negatively affect financial reporting quality, whereas firm size and tangibility positively influence reporting quality. These findings indicate that firms’ financial characteristics play a more substantial role in determining reporting quality than sustainability disclosure practices. This study contributes to sustainability accounting literature by providing evidence from an emerging market context. Future research should examine governance mechanisms, ESG assurance, and industry-specific factors to better explain variations in financial reporting quality.
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance Yuliani Almalita; Rudi Setiadi Tjahjono
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2917

Abstract

This study reviews the evolution of the Fraud Triangle Theory (FTT) from 2010 to 2025 and examines how digital transformation and sustainability issues reshape its explanatory relevance. Using the PRISMA 2020 protocol, a Systematic Literature Review was conducted on 26 Scopus-indexed articles. Descriptive, content, and bibliometric analyses were applied to identify publication trends, methodological patterns, and theoretical developments. Results show that 76% of studies used qualitative or mixed methods, while only 24% employed quantitative or data-driven approaches. Research output peaked in 2022 with 12 publications, and the United States, China, and Indonesia accounted for 54% of contributions. Although FTT remains the dominant framework, 31% of studies integrated Agency Theory, Signaling Theory, or Critical Discourse Analysis. Fraud research increasingly addresses digital governance, ESG violations, and greenwashing. These findings position FTT as a dynamic model shaped by ethical, technological, and institutional forces, underscoring the need for hybrid behavior data analytical frameworks.
Peningkatan Literasi Dagang UMKM Ekspor: Sosialisasi Strategi Digitalisasi dan Diversifikasi Pasar di Tengah Kebijakan Tarif Resiprokal Yuliani Almalita; Rinjani Rinjani
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6765

Abstract

Micro, small, and medium enterprises (MSMEs) in Indonesia are facing significant pressure due to reciprocal tariff policies that have emerged as a result of the trade war between the United States and its trading partners. The increase in tariffs on Indonesian export products has reduced the competitiveness of MSMEs in international markets and hindered the sector’s contribution to foreign trade. This activity aims to analyze the impact of reciprocal tariff policies on export-oriented MSMEs and to formulate adaptive strategies that can strengthen their competitiveness amid changes in global trade policies. The program was carried out as a Community Service Activity (PkM) through online dissemination, focus group discussions, and awareness-building sessions conducted during “The International Multidisciplinary Community Service Activity,” organized by the Association of Community Service Lecturers of Indonesia (ADPI). Participants included export-oriented MSME actors and the general public who collaborated in discussing market diversification and business digitalization strategies as adaptive measures to address reciprocal tariff policies. The results showed an increase in participants’ international trade literacy, understanding of adaptive export strategies, and the establishment of collaboration between academics and business actors. The conclusion of this activity emphasizes that continuous support through training, fiscal incentives, and deregulation is essential for MSMEs to survive and enhance their competitiveness amid the challenges posed by reciprocal tariff policies.
Co-Authors Almaida Dwi Kusuma Andy Birgita, Evelyn Damayanti, Eka Budi Evelyn Birgita Ferina Octavia Samosir Hayaatun Nufus JESSICA ARTAMEVIA Nufus, Hayaatun Partati Revata, Richellieu Rinjani, Rinjani Samosir, Ferina Octavia TAAJ RANIA MARICAR TASYA RENITA Tjahjono, Rudi Setiadi