Article Per Year (5 Year)
p-Index From 2021 - 2026
4.445
P-Index
This Author published in this journals
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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
BOARD OF DIRECTORS, CEO EXPERIENCE, CEO TENURE IN THREE REAL EARNINGS MANAGEMENT MEASUREMENT APPROACHES Sonda, Michelle; Sutrisno, Paulina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2710

Abstract

Abstract” This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings management proxies into three test models, abnormal production and abnormal discretionary expenditure (REM1); abnormal operating cash flow and abnormal discretionary expenditure (REM2); abnormal operating cash flows, abnormal production and abnormal discretionary expenditure (REM3). The three categories of real earnings management are intended to assess the robustness of the test results. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020. Fifty-eight manufacturing companies meet the sampling criteria so the total sample data obtained is 174. The data of this study were analyzed using random effect panel data. This study's results indicate that profitability negatively affects real earnings management in all real earnings management testing categories. Board of directors, CEO experience, CEO tenure, and company age do not affect real earnings management. The research implies developing knowledge about the factors that influence real earnings management. This study provides empirical evidence that the company's ability to generate high profits can reduce the impetus of company management to perform real earnings management. The findings of this study have implications for investors as a consideration in making decisions that the company's ability to generate profits is a positive indication that the company has good prospects in the future and can reduce the impetus for real earnings management. Keywords: Board of Directors; CEO Experience; CEO Tenure; Profitability; Real Earnings Management
Pemaparan Pengelolaan Keuangan: Anggaran dan Pembukuan Sederhana Bagi Ibu-Ibu Rumah Tangga Destriana, Nicken; Wijaya, Novia; Debora, Debora; Sutrisno, Paulina
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024788

Abstract

Tujuan kegiatan masyarakat ini diadakan untuk memberikan pandangan sederhana mengenai pengelolaan keuangan: pembuatan anggaran dan pembukuan sederhana pada ibu-ibu rumah tangga. Kegiatan ini diharapkan dapat mengenalkan dan menambah wawasan bagi para ibu-ibu dalam mengelola keuangan rumah tangga dengan membuat anggaran dan pembukuan sederhana sehingga dapat membantu menciptakan kesejahteraan dan keharmonisan dalam rumah tangga. Pengelolaan keuangan yang baik menjadi suatu pengetahuan yang penting dimiliki oleh para ibu-ibu rumah tangga. Sasaran kegiatan pengabdian masyarakat yang dilakukan ini adalah ibu-ibu rumah tangga di GBI Home Palem Galaxy yang melalui salah satu perwakilannya meminta Pusat Penelitian dan Pengabdian Masyarakat untuk menyampaikan materi tersebut kepada rekan-rekan ibu rumah tangga yang berada di bawah salah satu naungan gereja. Pelaksanaan kegiatan pengabdian masyarakat dilakukan melalui zoom online jam 19.00-20.30 pada hari rabu, 26 Juli 2023. Kegiatan pengabdian masyarakat terkait pemaparan pengelolaan keuangan: pembuatan anggaran dan pembukuan sederhana terlaksana dengan baik dan beberapa peserta terlibat aktif dengan banyaknya sharing ataupun pertanyaan yang disampaikan.Abstract: This community activity aimed to provide a simple view of financial management: making budgets and simple bookkeeping for housewives. It is hoped that this activity can introduce and increase insight for mothers in managing household finances by making simple budgets and bookkeeping so that it can help create prosperity and harmony in the household. Good financial management is important knowledge for housewives. The targets of this community service activity were housewives at GBI Home Palem Galaxy who, through one of their representatives, asked the Center for Research and Community Service to convey the material to fellow housewives who were under one of the auspices of the church. The implementation of community service activities was carried out via Zoom online at 19.00-20.30 on Wednesday, July 26 2023. Community service activities related to presentations on financial management: budget making and simple bookkeeping were carried out well and several participants were actively involved with lots of sharing and questions asked.
INSIDE EARNINGS MANAGEMENT: THE ROLE OF COMPANY STRUCTURE AND CEO CHARACTERISTICS David; Paulina Sutrisno; N. Sandhu Resi Prajasa
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.22803

Abstract

This study investigates the influence of company characteristics and Chief Executive Officer (CEO) attributes on earnings management practices in manufacturing firms listed on the Indonesia Stock Exchange (IDX). Drawing on agency theory, this research examines whether firm age, leverage, profitability, audit quality, CEO narcissism, CEO age, CEO education, and CEO gender affect accrual-based earnings management. Using a purposive sampling method, the final sample consists of 79 manufacturing companies, resulting in 237 firm-year observations. Earnings management is measured using discretionary accruals calculated through the Modified Jones Model, while the hypotheses are tested using multiple regression analysis.The empirical results reveal that leverage has a significant negative effect on earnings management, indicating that firms with higher debt levels tend to engage less in earnings manipulation due to stricter monitoring and supervision from creditors. In contrast, company age, profitability, audit quality, CEO narcissism, CEO age, CEO education, and CEO gender do not show a significant impact on earnings management practices. These findings suggest that financial pressure arising from debt obligations plays a more decisive role in constraining managerial discretion than firm maturity or individual CEO characteristics. This study contributes to the earnings management literature by providing empirical evidence from an emerging market context, where prior findings remain inconclusive. Practically, the results offer valuable insights for investors, creditors, and auditors in assessing the quality of financial reporting, particularly in firms with varying leverage levels. Future research is encouraged to explore alternative measures of CEO behavioral traits, incorporate corporate governance mechanisms, and examine real earnings management to provide a more comprehensive understanding of earnings manipulation behavior.
Do Chief Audit Executives Affect the Relationship Between Earnings Management and Firm Risk? Paulina Sutrisno; Cleophila Michaela Grace Thalia Soegijanto
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 12 No. 2 (2025): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.294-306

Abstract

This study aims to obtain empirical evidence on the effect of real earnings management (REM) on firm risk. Furthermore, this study also examines the effect of Chief Audit Executive (CAE) tenure in weakening the positive relationship between real earnings management and firm risk. The study examined manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. The statistical analysis used in this study was panel-random effect data regression, considering that the panel random effect data test allows control of unobserved heterogeneity between companies, resulting in more efficient estimates. The research results show that companies that engage in real earnings management have a positive impact on firm risk. REM not only reduces the quality of financial reports but also increases firm risk. Likewise, CAE tenure has a positive impact on firm risk. Longer CAE tenure can weaken the effectiveness of internal oversight, exposing the firm to greater risks. However, CAE tenure does not affect the relationship between real earnings management and firm risk. A strategy of strengthening the CAE's role through rotation alone is unable to mitigate the increase in firm risk due to real earnings management, requiring a more comprehensive governance approach. This study fills the gap regarding research on the effect of real earnings management on firm risk and the role of CAE tenure on the relationship between real earnings management and firm risk in manufacturing companies in Indonesia, which is still rarely researched.
Green innovation and firm value: Does founder leadership really matter? Sutrisno, Paulina; Rahmatunnisa, Naflah
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.art19

Abstract

This study examines the effect of green innovation on firm value and investigates whether CEO founders moderate this relationship. Using purposive sampling, the study analyzes 1,730 firm-year observations from 346 non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Generalized least squares (GLS) regression is employed as the primary estimation method to address heteroscedasticity and autocorrelation issues. To ensure the robustness of the findings, fixed-effects panel regression and generalized method of moments (GMM) estimations are conducted to control for unobserved heterogeneity, endogeneity, and potential reverse causality. The GLS and fixed-effects results indicate that green innovation is positively associated with firm value. However, the relationship becomes insignificant in the GMM estimations, suggesting that the positive association may be sensitive to endogeneity concerns. Furthermore, CEO founders do not significantly moderate the relationship between green innovation and firm value across all model specifications. These findings provide mixed evidence regarding the value implications of green innovation and highlight the importance of addressing endogeneity when examining the economic consequences of corporate sustainability initiatives. By investigating the moderating role of CEO founders in the green innovation–firm value relationship within an emerging market context, this study extends the corporate sustainability and upper echelons literature. The findings also suggest that firms should carefully evaluate the economic outcomes of green innovation initiatives while considering their broader strategic and sustainability objectives.
THE MODERATING ROLE OF CEO OVERCONFIDENCE IN THE EFFECT OF GREEN INNOVATION ON FIRM VALUE Paulina Sutrisno; Elphan Agustinus Na Goppies
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.858

Abstract

This study examines the effect of green innovation on firm value and investigates whether CEO overconfidence moderates this relationship. The sample consists of 346 non-financial firms listed on the Indonesia Stock Exchange covering the period 2019–2023, yielding 1,730 firm-year observations selected through purposive sampling. The data were analyzed using generalized least squares (GLS) to address potential heteroskedasticity and autocorrelation in the panel data. The findings reveal that green innovation has a positive and significant impact on firm value. However, CEO overconfidence does not moderate the relationship between them. The results suggest that the value-enhancing effect of green innovation is primarily driven by firm-level strategic initiatives rather than the psychological traits of top executives. The study contributes to the literature on sustainable innovation and behavioral corporate governance by providing evidence from an emerging market context.
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA CINDY FELICYA; PAULINA SUTRISNO
Jurnal Bisnis dan Akuntansi Vol. 22 No. 1 (2020): 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.v22i1.678

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui hubungan antara karakteristik perusahaan yang meliputi pertumbuhan perusahaan, kinerja perusahaan, ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, serta struktur kepemilikan berupa kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 139 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama periode 2016 sampai 2018 dengan total observasi sebanyak 417 data. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa karakteristik perusahaan seperti pertumbuhan perusahaan dan kinerja perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan variabel independen lainnya seperti ukuran perusahaan, umur perusahaan, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional dan kualitas audit tidak memiliki pengaruh terhadap manajemen laba perusahaan.
Edukasi Pemaparan Pencegahan, Deteksi Dan Investigasi Atas Tindak Kecurangan Paulina Sutrisno; Agustin Palupi; Dewi Kurnia Indrastuti
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/te1a5p24

Abstract

Pengabdian masyarakat dengan tema the prevention, detection, investigation of fraud yang dtujukan ke kalangan umum seperti para pelaku industri, karyawan perusahaan, mahasiswa maupun masyarakat umum ini merupakan hasil kerjasama antara Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM). Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan secara ringkas mengenai bagaimana mencegah, mendeteksi dan melakukan investigasi atas terjadinya fraud yang marak terjadi pada beberapa waktu belakangan ini. Pemaparan dilakukan oleh dosen akuntansi Trisaksi School of Management yaitu Ibu Agustin Palupi dan Ibu Dewi Kurnia Indrastuti yang memiliki pengalaman sebagai praktisi maupun akademisi. Kegiatan pengabdian masyarakat ini dilakukan secara daring dengan jumlah peserta sebanyak 411. Kegiatan pengabdian masyarakat tersebut diselenggarakan pada hari Kamis, 31 Oktober 2024 selama 3 jam dari pukul 09.00-12.00 WIB. Antusias peserta terlihat dari banyaknya pertanyaan yang dilontarkan baik melalui chat maupun Tanya jawab secara langsung. Kedepannya Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM) menyepakati untuk mengadakan webinar series lanjutan yang diadakan setiap 3 bulan sekali.
EARNINGS QUALITY: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA EVELYNE HIOEMAWAN; PAULINA SUTRISNO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i2.2919

Abstract

This study aims to obtain empirical evidence regarding the factors influencing earnings quality. This study uses six variables: profitability, firm size, investment opportunity set, managerial ownership, institutional ownership, and leverage on earnings quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, from 2021 to 2023. The research sample used a purposive sampling method, resulting in 240 data points from 80 companies. The statistical method used in this study is OLS multiple regression with robustness standard errors. The results of this study indicate that profitability has a negative effect on earnings quality, while leverage has a negative impact on earnings quality. However, firm size, investment opportunity set, managerial ownership, and institutional ownership do not affect earnings quality.
INCOME SMOOTHING: FINANCIAL STRATEGY, COST STICKINESS, AND INCOME TAX Cecilia Jong Sijiu; Paulina Sutrisno
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 2 (2025): 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.v9i2.35436

Abstract

Tujuan penelitian ini adalah untuk mengumpulkan bukti empiris mengenai pengaruh strategi keuangan seperti profitabilitas, leverage, ukuran perusahaan, rasio pembayaran dividen, rencana bonus, kekakuan biaya, dan pajak penghasilan terhadap kemungkinan praktik perataan laba. Sampel penelitian terdiri dari perusahaan sektor konsumen siklikal, nonsiklikal, dan industri yang terdaftar di Bursa Efek Indonesia dari 2020 hingga 2022. Pemilihan sektor ini didasarkan pada karakteristik operasional dan siklus bisnis yang berbeda, yang dapat memengaruhi praktik perataan laba dan memberikan wawasan mendalam tentang praktik ini di Indonesia. Periode 2017-2022 dipilih karena mencakup berbagai dinamika ekonomi, termasuk fluktuasi pertumbuhan ekonomi dan perubahan regulasi akuntansi di Indonesia. Dengan demikian, penelitian ini bertujuan menggambarkan bagaimana perusahaan menyesuaikan strategi keuangan mereka menghadapi tantangan ekonomi dan regulasi yang berubah. Sebanyak 41 perusahaan dipilih sebagai sampel melalui metode purposive sampling. Data dianalisis menggunakan regresi logistik. Hasilnya menunjukkan bahwa strategi keuangan seperti profitabilitas, ukuran perusahaan, rasio pembayaran dividen, rencana bonus, kekakuan biaya, dan pajak penghasilan tidak berhubungan dengan praktik perataan laba, sedangkan leverage justru mengurangi kemungkinan perataan laba.   This study aims to gather empirical evidence on whether financial strategies, such as profitability, leverage, company size, dividend payout ratio, bonus plan, cost stickiness, and income tax, influence the likelihood of income smoothing practices. The sample includes consumer cyclical, noncyclical, and industrial companies listed on the Indonesia Stock Exchange from 2017 to 2022. These sectors were chosen because they have different operational characteristics and business cycles that can affect income smoothing, offering deeper insights into Indonesia's income smoothing behaviour. The 2017-2022 period was selected because it encompasses various economic conditions, including fluctuating growth and changes in Indonesian accounting regulations. Consequently, this study aims to reveal how companies adjust their financial strategies amidst economic and regulatory challenges. A total of 41 companies were chosen as samples using purposive sampling. The data were analyzed with logistic regression. Findings suggest that financial strategies such as profitability, company size, dividend payout ratio, bonus plan, cost stickiness, and income tax do not impact income smoothing, whereas leverage decreases its likelihood.
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