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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ULTIMA Accounting Surya Abdimas Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Global Financial Accounting Journal The Indonesian Journal of Accounting Research Indonesia Berdaya Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis MEDIA BISNIS ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Manajemen Trisakti School of Management (TSM) International Journal of Contemporary Accounting E-Jurnal Akuntansi TSM Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Sutrisno, Paulina
Accounting Department, Trisakti School Of Management, Indonesia
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INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA Yustinus Andrey Setiawan; Paulina Sutrisno
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.v3i2.2114

Abstract

This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.
The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness Noviola Suhandi; Paulina Sutrisno
Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.972

Abstract

This study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, systematic risk, capital structure, profitability, and conservatism on earnings informativeness. The research sample was selected based on certain criteria with a total of 43 manufacturing companies on the Indonesia Stock Exchange for the period 2017 to 2019. The research data was tested using a statistical technique, namely multiple linear regression. The results of this study indicate that company growth has a negative effect on earnings informativeness. On the other hand, earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings informativeness.
PELATIHAN TRYOUT SOFTWARE AKUNTANSI ACCURATE SISWA/SISWI DAN GURU SMK STRADA DAAN MOGOT Paulina Sutrisno; Sugiarto Prajitno; Astrid Rudyanto; Regi Muzio Ponziani; Novia Wijaya
ABDIMAS UNWAHAS Vol 8, No 2 (2023)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v8i2.10017

Abstract

Tujuan diadakannya pengabdian masyarakat berupa pelatihan tryout accurate kepada para siswa/siswi dan guru akuntansi SMK Strada Daan Mogot Tangerang adalah untuk memberikan pembekalan menghadapi ujian sertifikasi pengoperasian software akuntansi accurate. Pelatihan tryout software akuntansi accurate ini dilakukan sebagai tindak lanjut kerjasama Pusat Penelitian dan Pengabdian Masyarakat (P3M) Trisakti School of Management (TSM) dengan SMK Strada Daan Mogot dalam menyikapi kebutuhan sertifikasi software akuntansi accurate yang nantinya dapat menjadi bekal untuk siswa/siswi SMK dalam mencari pekerjaan ataupun lanjut ke jenjang pendidikan yang lebih tinggi. Materi pelatihan tryout software akuntansi accurate disesuaikan dengan kebutuhan SMK Strada Daan Mogot untuk mempersiapkan siswa/siswi maupun guru akuntansi dalam mengambil ujian sertifikasi accurate oleh PT Ultima Tekno Solusindo. Pelatihan tryout software akuntansi accurate dilakukan selama dua hari berturut-turut pada tanggal 16 – 17 Juni 2022 yang berlokasi di laboratorium komputer SMK Stara Daan Mogot yang diikuti oleh seluruh siswa/siswa dan guru akuntansi SMK Strada Daan Mogot kelas 11 yang berjumlah 20 peserta. Laboratorium komputer yang digunakan ada 6 kelas, yang masing-masing kelas terdiri dari kurang lebih 20 siswa/siswi dan guru akuntansi SMK Strada Daan Mogot. Pelatihan tryout software akuntansi accurate yang dilakukan secara luring dapat berjalan dengan baik dan lancar. Siswa/siswi dan guru akuntansi SMK Strada Daan Mogot dengan semangat mengikuti pelatihan tryout software akuntansi accurate yang diberikan oleh dosen-dosen akuntansi Trisakti School of Management yang telah mendapatkan sertifikasi CAP (Certified Accurate Professional) beserta beberapa mahasiswa akuntansi TSM. Siswa/siswi dan guru akuntansi SMK Strada Daan Mogot aktif mengikuti pelatihan dan bertanya apabila mereka mengalami kesulitan ketika mengikuti pelatihan tryout software akuntansi accurate.Kata kunci: P3M TSM, SMK Strada Daan Mogot, software akuntansi accurate, tryout 
Finance Account Receivable pada PT Dom Pizza Indonesia Yeni Rahmawati; Karmudiandri, Arwina; Firnanti, Friska; Sutrisno, Paulina
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 2 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i2.2129

Abstract

The objective of the MBKM program is to increase the competency value of graduates, both in soft skills and hard skills, to obtain the means to implement the knowledge gained from lectures into a real work environment, and to increase knowledge about the scope and work culture of companies, especially companies in the Food and Beverage sector. MBKM participants in the Account Receivable subdivision are given a number of tasks that are repeated daily and weekly, including recapitulating voucher payments from all stores and billing to PT. Sodexo Motivation Solutions Indonesia, makes journal data and imports the data into SAP, makes account data from FEM domino's and reconciles payments for e-wallets, makes Invoices and Reimbursement according to requests, and makes journalism for CIMB NIAGA Bank in SAP. The conclusion of the MBKM program activities is that the activities run quite effectively and efficiently, participants get the opportunity to gain knowledge and experience from routine and non-routine activities as well as from innovation projects that have been completed. Innovation projects that have been made by participants with approval from superiors, these innovation projects will later be continued by the next participant. In addition, MBKM participants also gain knowledge regarding journals related to accounts receivable, payment reconciliation, invoices, expertise in SAP operations and other soft skills that are very useful for the participants' future careers.
INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA Setiawan, Yustinus Andrey; Sutrisno, Paulina
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.v3i2.2114

Abstract

This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.
Karakteristik Eksekutif, Intensitas Modal dan Faktor Lain Terhadap Agresivitas Pajak Baihaqi, Faza Naufal Rifanda; Sutrisno, Paulina
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1534

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of executive characteristics, capital intensity, company size, institutional ownership, independent commissioners and audit committees on tax aggressiveness. This research is quantitative research, using secondary data obtained from the financial reports of public companies listed on the Indonesia Stock Exchange. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method. The research hypothesis was tested with fixed effect panel data with the help of STATA software. The results of this research show that capital intensity has a negative effect on tax aggressiveness, because companies with high capital intensity will have high depreciation expenses which can reduce the company's tax burden. Meanwhile, executive characteristics, company size, institutional ownership, independent board of commissioners, audit committee have no effect on tax aggressiveness.
THE IMPACT OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION, AND MULTINATIONALITY TO TRANSFER PRICING Pranatio , Britney; Sutrisno, Paulina
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 1 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v8i1.29701

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tunneling incentive, mekanisme bonus, tax minimization, multinationality, leverage dan intangible asset terhadap keputusan transfer pricing pada perusahaan consumer cyclicals dan non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan karena masih terdapat ketidakkonsistenan pada hasil penelitian sebelumnya dan dilakukan pada periode setelah terjadinya COVID-19 yang menyebabkan adanya beberapa perubahan aturan tarif perpajakan di Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan dalam sektor consumer cyclicals dan non-cyclicals yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Sampel penelitian diperoleh menggunakan metode purposive sampling, yang terdiri atas 59 perusahaan yang memenuhi kriteria sampling, dengan jumlah data 236. Pengujian statistik dalam penelitian ini menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa multinationality memiliki pengaruh positif terhadap transfer pricing. Namun demikian tunneling incentive, mekanisme bonus, tax minimization, leverage, dan intangible asset tidak berpengaruh terhadap transfer pricing.   This study aims to assess the impact of tunneling incentives, bonus mechanisms, tax minimization, multinationality, leverage, and intangible assets on the decision-making process of transfer pricing in consumer cyclical and non-cyclical companies listed on the Indonesian Stock Exchange. This research was conducted to address the contradictions found in prior research results. It was conducted during the post-COVID-19 period, which witnessed various modifications in the tax rate rules in Indonesia. The population for this study comprises all companies in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was acquired using purposive sampling, involving 59 companies that satisfy the sampling requirements, resulting in 236 data points. The study employed the multiple regression approach for statistical testing. The research findings indicate that multinationality has a favorable impact on transfer pricing. However, the concepts of tunneling incentive, bonus mechanism, tax minimization, leverage, and intangible assets do not influence transfer pricing.
The Impact of Investment Opportunities, Financial Performance, Internal Mechanisms on Earnings Quality Aryffin , Elvina Stephanie; Sutrisno, Paulina
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
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/mb.v16i2.2444

Abstract

This research aims to provide empirical evidence regarding the influence of investment opportunities, financial performance as manifested by return on assets (ROA) ratio, company size, liquidity ratio as manifested by the current ratio, growth opportunities, and internal mechanisms such as audit committee, institutional ownership on earnings quality and the relationship between these factors and earnings quality. The study utilizes a sample of non-cyclical and cyclical companies during the research period of 2020-2022. Hypothesis testing in this study employs multiple linear regression. The results of the research indicate that the factor influencing earnings quality is financial performance. Meanwhile, investment opportunities, company size, liquidity, audit committee, growth opportunities, and institutional ownership do not influence earnings quality.
CORPORATE INVESTMENT AND TAX PLANNING DECISIONS: A MARKET EVALUATION Kamilah, Afifah Nur; Sutrisno, Paulina
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2636

Abstract

This study aims to provide empirical evidence on the impact of firm characteristics, such as capital structure, size, profitability, and tax planning, on firm value. It also examines how investment decisions impact the relationship between these characteristics and firm value. Utilizing a sample of consumer cyclical and non-cyclical firms on the Indonesia Stock Exchange from 2019 to 2022, the research offers insights into company conditions and market evaluations amid high uncertainty, particularly during the COVID-19 pandemic. The combination of the two types of industrial sectors in this study will have a more comprehensive impact on the test results. Results indicate that capital structure and profitability positively influence firm value, while firm size and tax planning do not have a significant effect. Moreover, the study reveals that investment decisions shape the relationship between capital structure, firm size, profitability, and firm value. When making assessments, the market evaluates the quality of a firm's funding structure, profit-generating capability, investment decisions, and firm characteristics. This research holds implications for investors, aiding them in making informed investment choices that consider capital structure and profitability, along with strategic investment approaches by management to achieve optimal performance.
DO HISTORICAL SALES, FINANCIAL STABILITY, EXTERNAL PRESSURES, AND OTHER FACTORS DRIVE THE PROBABILITY OF FINANCIAL STATEMENT FRAUD? Ferdinan, Jeremy Emmanuel; Sutrisno, Paulina
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.24089

Abstract

This study aims to obtain empirical evidence regarding factors that can increase the probability of fraudulent financial statements. This research has eight independent variables: financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, collusion, and history of sales. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Sampling was conducted using a purposive sampling method, which established four sample criteria, and 116 companies were selected as the research sample. The data analysis method used is logistic regression. The results of this study indicate that financial stability and a history of sales increase the likelihood of fraudulent financial statements. However, other independent variables, such as external pressure, ineffective monitoring, changes in auditor, changes in director, arrogance, and collusion, do not increase the probability of fraudulent financial statements. The results of this study provide further insight, particularly for investors and auditors, into how financial stability and sales history can increase the risk of financial statement fraud. Investors are expected to be more cautious and diligent when investing, particularly in companies with substantial asset and sales growth. Likewise, auditors are expected to be more meticulous and thorough when auditing assets and sales to enhance audit quality.
Co-Authors AAN MARLINAH Agustin Palupi Ariesta T.K.P.S. Putri Aryffin , Elvina Stephanie Baihaqi, Faza Naufal Rifanda Cecilia Jong Sijiu CINDY FELICYA Cleophila Michaela Grace Thalia Soegijanto David Debora Debora Debora Debora DESTRIANA, NICKEN Elphan Agustinus Na Goppies EVELYNE HIOEMAWAN Ferdinan, Jeremy Emmanuel FIRNANTI, FRISKA Fung Jin Tjhai Haryo Suparmun Hilda Rossieta INDRASTUTI, DEWI KURNIA Ivander Yunus Kamilah, Afifah Nur KARMUDIANDRI, ARWINA Michelle Sonda N. Sandhu Resi Prajasa NICKEN DESTRIANA Novia Wijaya Noviola Suhandi Pranatio , Britney Rahmatunnisa, Naflah Regi Muzio Ponziani RUDYANTO, ASTRID Sarah Devina Setiawan, Yustinus Andrey Sonda, Michelle Sugiarto Prajitno Widyawati Lekok Yeni Rahmawati Yuliawati Yuliawati Yustinus Andrey Setiawan