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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Business and Innovation Research journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI E-Jurnal Akuntansi
Yanti, Harti Budi
Universitas Trisakti
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THE EFFECT OF FREE CASH FLOW, FINANCIAL DISTRESS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNING MANAGEMENT IN INFRASTRUCTURE COMPANIES Putri Ramadhani; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.370

Abstract

This study aims to analyze the influence of free cash flow, financial distress and corporate social responsibility disclosure on earning management. This study uses infrastructure companies in 2019-2023 with samples obtained from 47 companies multiplied by 5 years so that 235 observations are obtained. The results of the study prove that cash flow and CSR disclosure have a negative and significant effect on earning management. Meanwhile, financial distress has no effect on earning management. The implication of the research in this study is that managers must consider the long-term impact of doing earning management, especially in the context of the company's financial condition and managers' involvement in CSR practices. While profit manipulation may provide short-term profits, it can damage the company's reputation and sustainability in the future. Furthermore, CSR disclosure can increase company transparency and this can help create greater trust with external stakeholders.
THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE Fathurachman Kautsar; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.371

Abstract

This study aims to analyze the influence of corporate governance, capital intent, profitability, and financial distress on tax avoidance. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that GCG has a significant negative effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance, then the profitability variable has a significant negative effect on tax avoidance and finally financial distress has no effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.
FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA Ermanto Hidayat; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.373

Abstract

This study aims to analyze the influence of green accounting, corporate social responsibility, intellectual capital, and ownership structure on company performance through profitability. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that green accounting and corporate responsibility have no effect on the company's performance. Meanwhile, intellectual capital and ownership structure have a significant positive effect on the company's performance and profitability cannot moderate green accounting on the company's performance. However, it is able to strengthen corporate responsibility, intellectual capital, and ownership structure for company performance.
The Effect of Corporate Governance, Leverage, and Firm Size on Financial Distress Vera Fiyanti; Harti Budi Yanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.5941

Abstract

This research aims to analyze the effect of corporate governance, leverage and firm size on financial distress. The population in this study was 652 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 163 companies. The research results show that Firm Size has significant negative effect on financial distress, Leverage and corporate governance have no effect on financial distress.  
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN, INTENSITAS MODAL, FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri, Yoana Aulia; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14221

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, kompensasi manajemen, intensitas modal, dan financial distress terhadap tax avoidance. Penelitian ini menggunakan metode kuantitatif dengan pengujian hipotesis untuk menjelaskan pengaruh antar variabel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan listing di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 198 sampel dengan periode pengamatan 2018 sampai dengan 2020. Teknik analisis yang dipakai dalam penelitian ini adalah analisis regreasi linier berganda. Hipotesis penelitian ini diuji dengan menggunakan alat bantu analisis yaitu SPSS 25. Penelitian ini memperoleh hasil yang menunjukkan bahwa corporate social responsibility, kompensasi manajemen, intensitas modal dan financial distress berpengaruh positif terhadap tax avoidance. Variabel kontrol ukuran perusahaan memiliki pengaruh positif terhadap tax avoidance, sehingga variabel tersebut dapat menjadi variabel independen.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Milda Putri, Tasya; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14516

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance perception index, ukuran perusahaan dan kualitas audit terhadap integritas laporan keuangan. Penelitian ini menggunakan sampel perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Jumlah perusahaan sektor industri yang dijadikan sampel penelitian ini adalah dua belas perusahaan dengan pengamatan selama empat tahun. Teknik yang digunakan dalam pengumpulan data adalah metode purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa corporate governance perception index memiliki pengaruh positif tidak signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, dan kualitas audit berpengaruh positif tidak signifikan terhadap nilai perusahaan.
FAKTOR DETERMINAN LOYALITAS PELANGGAN STUDI PADA BANK DIGITAL SEABANK Hilmawan, Abiyyuta; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.16981

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi loyalitas pelanggan seabank. SeaBank merupakan salah satu bank digital di Indonesia yang dimiliki oleh PT Sea Grup anak perusahaan dari PT Shopee yang sebelumnya memiliki nama Bank Kesejahteraan Ekonomi (BKE). Perubahan resmi tersebut berdasarkan Surat Keputusan Deputi Komisioner Pengawas Perbankan Otoritas Jasa Keuangan Nomor KEP-12/PB.1/2021 tanggal 10 Februari 2021 tentang Penetapan Penggunaan Izin Usaha Atas Nama PT Bank Kesejahteraan Ekonomi Menjadi Izin Usaha Atas Nama PT Bank SeaBank Indonesia. Penelitian ini kemudahan aplikasi, produk , kepuasan pengguna aplikasi, keamanan sistem, risiko operasional, keunggulan seaBank sebagai variabel independen, loyalitas pelanggan sebagai variabel dependen. Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data primer. dengan mengambil sampel sebanyak 200 pelanggan seaBank berdasarkan metode purposive sampling. Hasil penelitian membuktikan bahwa kemudahan aplikasi, kepuasan pengguna aplikasi, keamanan sistem, dan keunggulan SeaBank yang ada pada SeaBank berpengaruh positif terhadap loyalitas pelanggan. Adapun produk dan risiko operasional tidak berpengaruh terhadap loyalitas pelanggan.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI MANAJEMEN SEBAGAI VARIABEL MODERASI Undrian, Lysa Shienny; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17551

Abstract

Penelitian ini dilakukan untuk untuk menguji dan menganalisis pengaruh antara struktur modal, ukuran perusahaan, dan profitabilitas terhadap manajemen laba dengan kompensasi manajemen sebagai variabel moderasi. Penelitian yang terdahulu menunjukkan hasil yang beragam yang menjadi motivasi dalam penelitian ini. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel struktur modal, dan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba sedangkan ukuran perusahaan tidak memiliki pengaruh yang signifikan. Kompensasi manajemen tidak mampu memoderasi pengaruh variable struktur modal, ukuran perusahaan, dan profitabilitas. Penelitian ini diharapkan dapat membantu investor dan pihak regulator dalam mendeteksi praktik manajemen laba.
PENGARUH PROACTIVE FRAUD AUDIT, KOMPETENSI AUDITOR, ASIMETRI INFORMASI DAN EFEKTIVITAS WHISTLEBLOWING SISTEM TERHADAP PENCEGAHAN FRAUD Zahra, Avissa; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17732

Abstract

Penelitian ini bertujuan untuk menganalisa Pengaruh Proactive Kecurangan Audit, Kompetensi Auditor, Asimetri Informasi, dan Efektivitas Whistleblowing Sistem terhadap Pencegahan Kecurangan. Responden dalam penelitian ini sebanyak 100 responden yang diambil dari para karyawan/staff yang bekerja sebagai Finance, Accounting dan juga Audit Internal di Jakarta. Berdasarkan judul yang telah disusun, penelitian ini menggunakan jenis penelitian kuantitatif. Dengan hasil Proactive Kecurangan Audit, Kompetensi Auditor dan Efektivitas Whistleblowing Sistem berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Sedangkan untuk variable Asimetri Informasi memiliki pengaruh negatif dan signifikan terhadap pencegahan fraud
Pengaruh Struktur Modal, Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan terhadap Nilai Perusahaan Devia Marlina; Harti Budi Yanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5809

Abstract

The company's goal is not only to gain profits, but is also oriented towards shareholder prosperity through increasing company value. The company's value is reflected in its share price. This research aims to determine the influence of capital structure, profitability, free cash flow, and company size on company value. This research was conducted on consumer cyclicals and consumer non-cyclicals companies that were consistently listed on the IDX for the period 2020 to 2023. There were 293 consumer cyclicals and consumer non-cyclicals companies using purposive sampling to obtain 65 companies that passed the sampling criteria. The results obtained that company size has a significant effect on company value, while capital structure, profitability, free cash flow do not have a significant effect on company value.  
Co-Authors Achmad Haryadi Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Aulia, Syakira Nurul Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Ferby Claudia Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mariah Ulfa Mega Nasution Milda Putri, Tasya Mona Eftarina Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Pakpahan, Wina Claudia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Renaldi, Yandi Reni Lestari Risna Nurmalasari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Simarmata, Natalia Petra Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sofyan, Riski Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Sukamto, Ika Sumiyarsi Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa