Papers by Hasnawati Zainal
Jurnal Ekonomi Trisakti
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, profitabilitas dan lev... more Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, profitabilitas dan leverage terhadap manajemen laba. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan pada sektor Consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Metode pengambilan sampel pada peenlitian ini adalah purposive sampling, sehingga jumlah sampel pada peenlitian ini adalah 41 perusahaan. Penelitian ini juga menggunakan analisis regresi linier berganda. Sebelum melakukan analisis regresi berganda, terlebih dahulu dilakukan pengujian asumsi klasik. Hasil dari penelitian ini menunjukkan bahwa leverage berpengaruh terhadap manajemen laba, sedangkan kepemilikan manajerial dan profitabilitas tidak berpengaruh terhadap manajemen laba.
Jurnal Ekonomi Trisakti
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajemen, enviromental disclosure... more Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajemen, enviromental disclosure, dan komisaris independen terhadap cost of debt pada perusahaan real estate dan properti Indonesia yang diperdagangkan secara publik di bursa efek. Berlaku dari 2017 hingga 2021 adalah Indonesia. Purposive sampling digunakan untuk mendapatkan sampel yang digunakan. Data 23 perusahaan dengan periode pengamatan 5 tahun digunakan dalam penelitian ini. Hasilnya, 115 titik data dikumpulkan dan digunakan sebagai sampel. Dalam penelitian ini, metode analisis yang disebut regresi linier diterapkan. Menurut temuan studi, komisaris independen dan ukuran bisnis tidak berpengaruh pada cost of debt, sedangkan kepemilikan manajemen dan enviromental disclosurememiliki dampak negatif.
Jurnal Ekonomi Trisakti
Di Indonesia masih banyak perusahaan yang terbukti melakukan fenomena mananejemen laba maka tujua... more Di Indonesia masih banyak perusahaan yang terbukti melakukan fenomena mananejemen laba maka tujuan dari riset ini adalah untuk menilai bagaimana dampak komisaris independen, komite audit, dan leverage pada manajemen laba karena. Riset ini memanfaatkan data sekunder berupa laporan keuangan tahunan pelaku usaha manufaktur di sektor konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik pengambilan sampel riset ini ialah purposive sampling, sehingga jumlah perusahaan yang dijadikan sampel yaitu 41 perusahaan. Analisis ini memanfaatkan regresi linier berganda. Sebelum melakukan analisis regresi, terlebih dahulu dilakukan uji asumsi konvensional. Komisaris independen dan komite audit memiliki pengaruh negatif terhadap manajemen laba, tetapi leverage memiliki pengaruh yang baik terhadap manajemen laba, menurut temuan riset ini.
Jurnal Abdimas Sangkabira, 2021
The success of the company in determining the Selling Price of its business products is largely d... more The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of ...
Jurnal Magister Akuntansi Trisakti, 2019
The purpose of this study was to examine the influence of organization's strategy, fixed asse... more The purpose of this study was to examine the influence of organization's strategy, fixed asset investment, and firm performance on quality. In addition, testing whether organizational strategy, fixed asset investment, and company performance can moderate company size to earnings quality.This research uses moderate regression hypothesis testing. Sampling data taken from manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016 which is 72 companies by using purposive sampling technique. The result of the research shows that the variable cost leadhership strategy, defferentation strategy and fixed asset investment have no effect on earnings quality, while the profitability variable using firm size variables express firm size strengthening relationship between cost lead strategy strategy, defferentation strategy and profitability to earnings quality.
Jurnal Magister Akuntansi Trisakti, 2019
The main purpose of this research is to analyze the effect of tax avoidance, corporate governance... more The main purpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio, with business strategy (as described in typology of Miles and Snow) as moderating variable, on company performance. Company performance is measured by return on assets. In addition, controlling variables used in this reserach are leverage, size and sales growth. Object of this research are manufacturing companies that were listed in Indonesia Stock Exchange during year 2013-2017. Sample determination is performed using purposive sampling method, of which resulted in total samples of 154 companies. The empirical results of this research shows that tax avoidance, corporate governance and dividend payout ratio are positively and significantly related with company performance measured by return on assets. Moderating (interaction) effect of business strategy decreases the association between both tax avoidance and dividend payout ratio, and company performance. Non...
The Indonesian Accounting Review, 2019
Debt policy is a decision for the company's funds obtained from outside the company to meet t... more Debt policy is a decision for the company's funds obtained from outside the company to meet the operational needs of the company. As the economic development of the company to expand its business in order to compete. The company develops its business in need of funds, if the funds are not enough companies do debt policy. debt policy can be risky and therefore companies should carry out operational activities effectively in order to avoid risks. This study aims to determine the effect of institutional ownership, managerial ownership, profitability, free cash flow, company size and growth of the debt policy. This research method used This study uses secondary data, financial reports mining companies listed on the Indonesia Stock Exchange 2011-2015. The research sample using purposive sampling method that obtain sample of 59 data. Analysis techniques to test this research using classical assumptions and multiple regression analysis. The results of analytical techniques showed that ...
Empowerment : Jurnal Pengabdian Masyarakat
The performance of a business can be seen from the income statement. To be able to calculate the ... more The performance of a business can be seen from the income statement. To be able to calculate the profit or loss of a business, the calculation of the cost of production (HPP) is crucial. An inaccurate HPP calculation will result in an inaccurate pricing as well. If it turns out that the price set is too high to be able to cover the cost of production which is too high, it can have an impact on sales volume where the business can be unable to compete in the market. The UMKM community under the guidance of Bina UMKM Indonesia or Indonesia Small And Medium Enterprises Development (ISMED) is currently having difficulty calculating HPP and preparing their financial reports due to their limited knowledge. This prompted the DIII Tax Accounting Study Program, Faculty of Economics and Business, Trisakti University, to work together with the ISMED community to organize a Community Service Program (PKM) by providing Training Results for Calculation of Cost of Production (HPP) and preparation o...
Jurnal Ekonomi Trisakti
Penelitian ini bertujuan untuk mengetahui pengaruh Green supply chain management terhadap kinerja... more Penelitian ini bertujuan untuk mengetahui pengaruh Green supply chain management terhadap kinerja perusahaan yang dimediasi oleh inovasi teknologi. Green supply chain management mengintegrasikan antara manajemen rantai pasokan dengan dengan manajemen lingkungan, sehingga penting dilakukan agar dapat mengurangi dampak lingkungan. Pengumpulan data dilakukan dengan menggunakan kuesioner. Persahaan yang di survei adalah pabrik roti, pabrik minyak, pabrik air, pabrik rinso, pabrik plastic, pabrik batu baterai, pabrik mobil,pabrik korek api, pabrik garmen, produsen mesin diesel, dan pabrik komestik. Hasil penelitian ini menunjukkan bahwa strategi hubungan dengan pemasok, hubungan dengan pelanggan, tingkat berbagi informasi berpengaruh positif terhadap kinerja perusahaan. Penelitian ini juga mampu membuktikan bahwa inovasi teknologi dapat memediasi hubungan antara Green Supply Chain Management dengan kinerja perusahaan. terhadap kinerja perusahaan berpengaruh positif terhadap kinerja perus...
Jurnal Ekonomi Trisakti
Penelitian ini bertujuan untuk menguji pengaruh relevansi nilai, prediktabilitas laba dan nilai b... more Penelitian ini bertujuan untuk menguji pengaruh relevansi nilai, prediktabilitas laba dan nilai buku ekuitas terhadap harga saham. Penelitian ini menggunakan sampel perusahaan jasa sektor keuangan yang terdaftar di Bursa Efek Indonesia selama 2017 - 2021. Jumlah perusahaan jasa sektor keuangan yang dijadikan sampel penelitian ini adalah 325 sampel pengamatan selama 5 (lima) tahun. Teknik yang digunakan dalam pengumpulan data adalah metode purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan software statistics Eviews v12.0 (Econometric Views version 12). Hasil penelitian ini menunjukkan bahwa relevansi nilai dan nilai buku ekuitas tidak berpengaruh terhadap harga saham. sedangkan, prediktabilitas laba berpengaruh positif terhadap harga saham.
Jurnal Ekonomi Trisakti
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis hubungan antara determinan akunt... more Tujuan dari penelitian ini adalah untuk menguji dan menganalisis hubungan antara determinan akuntansi kreatif yaitu masalah etika, kualitas pengungkapan, pengendalian internal dan struktur kepemilikan terhadap kualitas pelaporan keuangan. Populasi penelitian adalah karyawan bagian akuntansi yang bekerja di wilayah Jabodetabek. Jenis data yang digunakan adalah data primer. Data diperoleh dengan mendistribusikan 200 kuesioner dengan link google form yang disebarkan kepada karyawan bagian akuntansi yang bekerja diwilayah Jabodetabek dalam waktu enam minggu. Teknik pengambilan sampel yang digunakan adalah convenience sampling method dan memperoleh 200 sampel responden. Metode analisis data yang digunakan ialah analisis regresi berganda dengan menggunakan SPSS 24.0. Hasil penelitian menunjukkan bahwa masalah etika, kualitas pengungkapan, pengendalian internal dan struktur kepemilkan berpengaruh positif terhadap kualitas pelaporan keuangan.
Jurnal Sosial Teknologi
Penelitian ini bertujuan untuk membuktikan adanya pengaruh komparabilitas akuntansi, tanggung jaw... more Penelitian ini bertujuan untuk membuktikan adanya pengaruh komparabilitas akuntansi, tanggung jawab lingkungan, rasio kas, dan dividend yield terhadap kegigihan penghasilan. Populasi dalam penelitian ini adalah perusahaan yang beroperasi di industri terkenal. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan di situs resmi masing-masing perusahaan atau dari Website BEI. Sampel dalam penelitian ini diambil dengan teknik purposive sampling yang menghasilkan dua belas perusahaan untuk periode 2016-2020. Studi ini menunjukkan bahwa tanggung jawab lingkungan dan rasio kas memiliki efek positif pada persistensi pendapatan. Studi ini menyiratkan bahwa manajemen perusahaan harus mempertahankan kegigihan pendapatan dengan mempertahankan rasio kas mereka sambil menerapkan tanggung jawab lingkungan secara ketat dalam proses bisnis mereka
Jurnal Pajak dan Keuangan Negara, Mar 31, 2021
This study aims to see which groups of stocks are included in the efficient stock group using the... more This study aims to see which groups of stocks are included in the efficient stock group using the Capital Asset Pricing Model (CAPM) and the Accumulation and Distribution Line method. The population in this study was 697 shares of companies listed on the Indonesian stock exchange during the period 2016 to 2019. The sampling method used was purposive sampling so that 109 observational data that met the criteria were obtained. To assess the efficiency of shares is done by comparing the stock actual return (Ri) with the expected return of stock E (Ri). Efficient stocks have a value of Ri greater than E (Ri) or [Ri> E (Ri)], while inefficient stocks are stocks that have a value of Ri less than E (Ri) or [Ri <E (Ri)]. This study found that there are 54 company stocks that are included in the efficient stock category and 55 stocks which are included in the inefficient category.
Jurnal Akuntansi Trisakti, 2022
This study aims to determine the effect of corporate social responsibility, enterprise risk manag... more This study aims to determine the effect of corporate social responsibility, enterprise risk management, and the characteristics of the board of directors on value relevance. The characteristics of the board of directors are broken down into two more variables, namely the proportion of female directors and the education level of the CEO. The value relevance proxy are measured by combining the ratio of price book value and earnings per share. The sample was selected using a purposive sampling method, which resulted in 40 companies in the consumer goods industry included in the Indonesia Stock Exchange for the period 2017-2020. This study uses multiple linear regression analysis which is processed using SPSS 23. The results of the analysis show that the corporate social responsibility variable, the proportion of female director and the CEO's education level have a positive influence on value relevance while the enterprise risk management variable has no effect on value relevance.
Media Riset Akuntansi, Auditing & Informasi, 2019
This study reveals the moral competence of internal auditors and public accountants in Jakarta, I... more This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.
Jurnal Pajak dan Keuangan Negara (PKN)
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh voting right, non-financial bloc... more Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh voting right, non-financial blockholder, excess control right, cash holding, leverage ratio, dan firm size terhadap pengambilan keputusan strategi. Penelitian ini menggunakan data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Teknik sampling yang digunakan yaitu purposive sampling. Data diolah menggunakan analisis regresi berganda. Hasil dari penelitian ini adalah leverage ratio berpengaruh negatif signifikan terhadap pengambilan keputusan strategi diferensiasi dan berpengaruh positif signifikan terhadap pengambilan keputusan strategi cost leadership, firm size berpengaruh positif signifikan terhadap pengambilan keputusan strategi diferensiasi dan berpengaruh negatif signifikan terhadap pengambilan keputusan strategi cost leadership, sementara excess control right, voting right, non-financial blockholder, dan cash...
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2019
The study aimed to get empirical evidence about the influence of incentives, time pressure, audit... more The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. This research found that incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.
Jurnal Akuntansi Trisakti, 2019
This research aims to examine and analyze the influence of work incentives, task complexity, and ... more This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.
Media Riset Akuntansi, Auditing & Informasi, 2018
This study examines the effect of age, gender and moral competence on whistleblowing intentions. ... more This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.
PENELITIAN DAN KARYA ILMIAH
Kompetensi moral sangat relevan bagi auditor sebab akuntan merupakan profesi yang bekerja atas da... more Kompetensi moral sangat relevan bagi auditor sebab akuntan merupakan profesi yang bekerja atas dasar kepercayaan masyarakat. Penelitian ini memberikan bukti empiris tentang level kompetensi moral 342 orang auditor KAP di Jakarta. Hasil penelitian mengungkapkan 60% responden auditor berkompetensi moral tinggi, sisanya menengah. Tidak terdapat auditor yang rendah kompetensi moralnya. Auditor perempuan, auditor senior, auditor dengan masa kerja 2-4 tahun memperlihatkan nilai kompetensi moral tertinggi diantara auditor lainnya..
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Papers by Hasnawati Zainal