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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik JURNAL LENTERA BISNIS 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) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
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PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Salma Maisaroh; Kurnia Rina Ariani
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1234

Abstract

This study aims to analyze the effect of Good Corporate Governance, accounting conservatism, and company size on earnings management (empirical study of property sector companies listed on the Indonesia Stock Exchange 2018-2022). This research method is quantitative. The object of this research is the annual report and audit report of Real Estate and property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. The sampling method of this research is purposive sampling, with techniques based on judgment sampling considerations. The data used in this study are secondary. The data collection method is the documentation method. The analytical tool used in this research is multiple regression analysis with the help of the IBM Statistical Package for Sciences (SPSS) program version 26. The result of this study is that Good Corporate Governance has no significant effect on earnings management. Accounting conservatism hurts earnings management. Company size does not affect earnings management.
The Effect of Corporate Governance Mechanism and Company Size on Financial Distress MUJIYATI, MUJIYATI; ARIANI, KURNIA RINA; PRATAMA, HAFID NUR
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.67-74

Abstract

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress.
Pengaruh Pertumbuhan Penjualan, Intensitas Aset, Kualitas Audit, dan Profitabilitas Terhadap Penghindaran Pajak Perusahaan Pertambangan Filzah Danuarti Atikah; Kurnia Rina Ariani
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 1 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Novembe
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i1.1231

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak dari pertumbuhan penjualan, intensitas aset, kualitas audit, dan profitabilitas terhadap penghindaran pajak di perusahaan-perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Penghindaran pajak diartikan sebagai strategi yang digunakan perusahaan untuk mengurangi kewajiban pajak melalui perencanaan pajak yang sah, meskipun sering kali berdampak pada penurunan penerimaan negara. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan memanfaatkan data sekunder dari laporan keuangan perusahaan yang terdaftar di BEI. Untuk analisis data, digunakan regresi linier berganda guna mengidentifikasi pengaruh variabel independen yaitu pertumbuhan penjualan, intensitas aset, kualitas audit dan profitabilitas, dan terhadap variabel dependen, yaitu penghindaran pajak. Pengukuran penghindaran pajak dilakukan dengan menggunakan proxy effective tax rate (ETR). Diharapkan hasil penelitian ini dapat memberikan bukti empiris mengenai faktor-faktor yang memengaruhi penghindaran pajak dalam sektor pertambangan di Indonesia, serta menjadi acuan bagi manajemen perusahaan dalam merumuskan strategi pengelolaan pajak.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
PENGARUH GAYA HIDUP, RELIGIUSITAS, FINANCIAL TECHNOLOGY, DAN LOCUS OF CONTROL TERHADAP PERILAKU KEUANGAN MAHASISWA Feriz, Naufal Jabsy; Ariani, Kurnia Rina
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16531

Abstract

Financial management is important to take into account all forms of expenses made by each individual. The increase in human needs, consumptive attitudes, and high lifestyles cause some individuals to not realize that they have spent their money without any calculation. Religious values ultimately have an influence on the attitude and behavior of individuals in making decisions on the choices they face, including in terms of individual financial management. The presence of financial technology facilitates the access and use of financial services by the community, especially students. The locus of control can affect an individual's financial behavior as it relates to how an individual takes responsibility for managing his or her finances. This study uses a quantitative research method with the calculation of a sample of the convenience method of 300 respondents. Validity and reliability tests on instruments are confirmed to be valid and reliable. The findings of this study reveal that lifestyle, religiosity and financial technology significantly affect financial behavior. Then the locus of control does not have a significant influence on financial behavior. Furthermore, it was proven that there was no difference in financial behavior between students of the University of Muhammadiyah Surakarta and students of Sebelas Maret University, meaning that there was no difference in financial behavior between students of private universities and public universities in Surakarta
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, GENDER DAN PERENCANAAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN MAHASISWA UMS Khotimah, Aisyiyah Nur Kusnul; Ariani, Kurnia Rina
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16573

Abstract

In the era of globalization, financial management is an important aspect, especially for students who face various financial challenges such as education costs and living needs. Students need good financial understanding and knowledge to support effective financial management. Financial literacy, which includes an understanding of savings, loans, insurance, and investments, is one of the main factors that influence financial management behavior. This literacy helps individuals make optimal use of financial resources, make wise decisions and avoid financial risks. In addition, lifestyle also plays a role in financial management, as it reflects consumption patterns and habits that can change according to trends. With high financial literacy and proper lifestyle management, students can manage finances intelligently and minimize financial risks. This study aims to analyze the effect of Financial Literacy, Lifestyle, Gender and Financial Planning on the Financial Management Behavior of Students. This study uses multiple regression analysis with the help of the IBM SPSS program. The results of the study are Financial Literacy, Lifestyle, Financial Planning has a positive and significant effect on financial management behavior on students of Universitas Muhammadiyah Surakarta, while Gender has no positive and significant effect on financial management behavior on students of Universitas Muhammadiyah Surakarta.
Pengungkapan Sustainability Report: Peran Kinerja Keuangan, Good Corporate Governance, dan Ukuran Perusahaan sebagai Variabel Moderasi Indah Permata Dewi; Kurnia Rina Ariani; Lintang Kurniawati
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.24877

Abstract

Latar Belakang: Kinerja keuangan dan good corporate governance dapat mempengaruhi pengungkapan Sustainability Report. Ukuran perusahaan mampu meperkuat hubungan ketiganya.Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kinerja keuangan dan tata kelola perusahaan terhadap pengungkapan laporan keberlanjutan, dengan ukuran perusahaan sebagai variabel moderasi. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Debt to Equity Ratio (DER), sementara tata kelola perusahaan diwakili oleh dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit.Metode Penelitian: Penelitian ini menggunakan data sekunder dengan menggunakan data dari 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang secara konsisten menerbitkan laporan keberlanjutan dan laporan tahunan selama periode 2020-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil Penelitian mengindikasikan bahwa profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan. Selain itu, ukuran perusahaan mampu memoderasi pengaruh profitabilitas, leverage, dewan komisaris independen, kepemilikan manajerial, komite audit, dan kualitas audit terhadap pengungkapan laporan keberlanjutan. Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan variabel moderasi ukuran perusahaan. Ukuran perusahaan dapat memengaruhi sejauh mana kinerja keuangan dan good corporate governance berdampak pada pengungkapan pelaporan berkelanjutan.
The impact of innovation, external financing, and business networks on msme growth Dwi Ayuningrum, Ananda Puput; Ariani, Kurnia Rina
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i4.6086

Abstract

This study analyzes the influence of innovation, External Financing and business networks on the growth of Micro, Small and Medium Enterprises (MSMEs) in Sukoharjo Regency, Central Java. The research method used is quantitative with data collection techniques through questionnaires distributed to 101 respondents selected using the purposive sampling method. The results of the study indicate that innovation, External Financing, and business networks simultaneously and partially have a significant effect on MSME growth. The business network factor has the greatest influence, followed by innovation and External Financing. These findings underline the importance of collaboration, access to financing, and innovation in encouraging the sustainability and competitiveness of MSMEs
Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam, N; Yanissa, Anastasia Auti Merry; Ariani, Kurnia Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of simplicity, price, service quality and safety on product purchasing decisions through shopee. id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, where the incidental sampling method was used, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that simplicity, price, and quality of service affect the product purchase decision through Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, safety has no effect on product purchasing decisions through shopee.id application with a sig value of 0,087.
Co-Authors Agustina Irawati Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri Veno Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Banu Witono Cahyo, Putri Asisiah Nur Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Filzah Danuarti Atikah Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Hidayah, Eri Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto Lanang Surya Ramadhan Linda Purba Ningrum Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam, N Nursiam, Nursiam Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizal Syahri Alfani Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry