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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELENGKAPAN PENGUNGKAPAN INFORMASI LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur di BEJ) JOHAN JOHAN; WIDYAWATI LEKOK
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the disclosure level in the annual report of the manufacture companies listed in the Jakarta Stock Exchange and also the factors which influence the disclosure level. Those factors are the liquidity, solvability, the firm size, public share, the company's age, profitability, company status, type of the public accountants used by the company, and the leverage level. There are two disclosures level, which are the mandatory and the voluntary disclosures. Data for this research comprises on the information disclosed on the company annual report such as the log total assets, public share percentage, age of the company from first issue date until the research period, the status of the company, the public accountants used by the company and. also the finandal ratios such as current ratio, net profit margin, debt to assets ratio, and debt to equity ratio. The data used in this research are perioded time series cross section data for three consecutive years from 2002 to 2004. This research uses the purposive sampling method. Descriptive stalistics and the multiple regression method were used to analyze the hypotheses. This research finds that the disclosure level in manufacturing companies listed in Jakarta Stock Exchange is quite low whether it is mandatory or voluntary disclosures. The mandatory disclosure is influenced by several variables such as liquidity, the firm size (log total assets), and the type of public accountants used by the company. Then voluntary disclosure is influenced by the solvability and the status of the company.

FAKTOR-FAKTOR YANG MEMPENGARUHI STOCK RETURN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA BILLIE ONGGO; WIDYAWATI LEKOK
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of thus research is to obtain empirical evidence about the factors that influence stock return in the non-financial companies in Indonesia Stock Exchange. Independent variables used in this research are Human Capital efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return On Equity, Revenue Growth, Market to Book Value, Cash Flow from Operation. The populations used in this study are non-financial companies in Indonesia Stock Exchange during 2013-2015. This study used purposive sampling method with 130 companies as 385 datas according to criterias. Data are analyzed using multiple regression analysis. The result shows Human Capital efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return On Equity, Revenue Growth, Market to Book Value, Cash Flow from Operations toward stock return

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI AULIA NUR HASANAH; WIDYAWATI LEKOK
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings, and number of independence board to the firm value; The influence of managerial ownership, financial leverage, profitability, firm size, and investment opportuinity to the firm value which is mediated by dividend policy. The population are non financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 55 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method and path analysis. The result of this study shows that financial leverage, profitability, and dividend policy have influence toward firm value. While managerial ownership, firm size, investment opportunity, cash holdings and independence board have no influence toward firm value. Dividend policy mediate the correlation of managerial ownership and firm size to the firm value. While dividend policy does not mediate financial leverage, profitability, and investment opportunity to the firm value.

REGULASI ANTIMIKROBA SISTEM PROSPEKTIF (RASPRO): SISTEM TATA GUNA ANTIBIOTIK UNTUK KENDALI MUTU DAN KENDALI BIAYA DI RUMAH SAKIT SEBAGAI UPAYA MENURUNKAN BEBAN BPJS KESEHATAN WIDYAWATI LEKOK; RONALD IRWANTO NATADIDJAJA; ANTI DHARMAYANTI
Media Bisnis Vol 12 No 1 (2020): 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.v12i1.906

According to various analyses, Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS) is experiencing a significant deficit. Inefficiency in the use of drugs in health services, including prescribing and using antibiotics, creates a bigger burden for BPJS. In the term of these conditions, quality and cost control is necessary to be done. RASPRO is an antibiotic stewardship program that can be used as an alternative to increase the effectiveness of antibiotic quality and cost control as listed in PERMENKES 8/2015 concerning antibiotic resistance control as an effort to reduce BPJS costs.

AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA WIDYAWATI LEKOK; VERLIN RUSLY
Media Bisnis Vol 12 No 2 (2020): 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.v12i2.919

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

Pengaruh Karakteristik Perusahaan dan Faktor Lainnya terhadap Praktik Manajemen Laba Widyawati Lekok; Anastasia Febrina
Jurnal Manajemen Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v18i02.429

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik perusahaan dan faktor lainnya terhadap manajemen laba pada perusahaan non-keuangan yang terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan 97 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017 hingga 2019, dipilih dengan metode purposive sampling dan menggunakan regresi berganda sebagai metode analisis data. Hasil dari penelitian ini menunjukkan return on asset dan arus kas bebas memiliki pengaruh terhadap manajemen laba, sedangkan financial leverage, ukuran perusahaan, pertumbuhan penjualan, kepemilikan manajerial, kepemilikan institusional, ukuran dewan komisaris, komite audit, kualitas audit, dan umur perusahaan tidak memiliki pengaruh terhadap manajemen laba. Semakin tinggi nilai return on asset maka manajer akan berusaha untuk melakukan manajemen laba agar manajer mendapat jumlah bonus yang lebih besar. Semakin tinggi arus kas bebas, menggambarkan bahwa suatu perusahaan mempunyai modal yang cukup untuk memenuhi kebutuhannya baik secara kebutuhan finansial maupun operasional. Oleh karena itu, manajemen perusahaan mungkin akan mengurangi motivasi untuk melakukan tindakan manajemen laba. Kata Kunci: Manajemen laba, karakteristik perusahaan, return on asset, arus kas bebas, Indonesia

FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Virya Dhyani; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to gather empirical proof about wether tax avoidance, Return on Asset, Current Ratio, Leverage, firm size, Dividend Payout Ratio and investment decision affect firm value. The population of this study is non finance companies that are listed in Indonesia Stock Exchange on 2018-2020. Selection of samples in this research was based on purposive sampling technique with total 291 data sample used. This study used multiple regression model. This study finds that Return on Asset, Leverage and firm size have significant effect to firm value. On the other side, tax avoidance, current ratio, dividend payout ratio and investment decision do not affect firm value.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN DI INDONESIA Ridha Azzahra; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol 3 No 1 (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.v3i1.1950

Abstract: The purpose of this study is to provide empirical evidence about the factors that affect firm value. This study aims to gather empirical evidence about whether institutional ownership return on assets, leverage, dividend policy, firm size, company productivity, and sales growth affect firm value. This study uses a population of non-finance companies that are listed in the Indonesia Stock Exchange in the year 2019-2021. The selection sample in this study research was based on the purposive sampling technique with a total of 282 data samples used. This study uses a multiple regression model. The results of this study show that return on assets, leverage, and sales growth affect firm value. The greater the return on assets of a company, the more company has large assets that can be rotated to generate profits. If the greater leverage, the greater company wealth financed with debt, that company has an increased ability to manage resources, so that investors give more trust to the company. Sales growth can give investors an idea of how a company's future prospects. Meanwhile, institutional ownership, dividend policy, firm size, and firm productivity have no effect on firm value. Abstrak: Tujuan penelitian ini adalah untuk menemukan bukti empiris terkait faktor-faktor yang mempengaruhi nilai perusahaan. Penelitian ini untuk menemukan bukti empiris mengenai apakah kepemilikan institusional, return on assets, leverage, kebijakan dividen, ukuran perusahaan, produktivitas perusahaan, dan pertumbuhan penjualan terhadap nilai perusahaan. Penelitian ini menggunakan populasi berupa perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2021. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan total jumlah sampel data sebanyak 282 data. Penelitian ini menggunakan model regresi berganda. Hasil penelitian ini menunjukkan bahwa return on assets, leverage, dan pertumbuhan penjualan berpengaruh terhadap nilai perusahaan. Return on assets suatu perusahaan semakin besar, maka perusahaan memiliki aset yang besar yang dapat dirotasi untuk menghasilkan laba. Apabila semakin besar leverage, maka semakin besar kekayaan perusahaan yang dibiayai dengan hutang, sehingga perusahaan memiliki kemampuan yang meningkat untuk mengelola sumber daya, sehingga investor lebih memberikan kepercayaan kepada perusahaan. Pertumbuhan penjualan dapat memberikan gambaran kepada investor tentang bagaimana prospek masa depan perusahaan. Sementara itu, kepemilikan institusional, kebijakan dividen, ukuran perusahaan, dan produktivitas perusahaan tidak berpengaruh terhadap nilai perusahaan.

RETURN ON ASSETS, DEBT TO EQUITY RATIO, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Jesisca Febrica; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol 3 No 3 (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.v3i3.2174

The purpose of this study is to provide empirical evidence about the factors that affect firm value in Indonesia. Those factors are return on assets, debt to equity ratio, current ratio, dividend payout ratio, tax avoidance, and firm size. This study uses a population of non-finance companies that are listed in Indonesia Stock Exchange in the year 2019-2021. The selection sample in this study research was based on purposive sampling technique with a total 237 data samples used. This study uses a multiple regression model. The results of this study indicate that the return on assets has a positive effect on firm value, the greater return on assets can indicate that management is doing a good job thereby increasing firm value. The results of the debt to equity ratio have a positive effect on firm value, a high debt to equity ratio reflects that the company has a long-term investment strategy so that investors will invest in the company so that it will increase the firm value. The results of tax avoidance have a positive effect on firm value, tax avoidance can indicate a manager's personal motivation to manipulate company profits and provide false information to investors so that less tax avoidance can increase firm value. Meanwhile, the current ratio, dividend payout ratio, and firm size have no effect on firm value.

RETURN ON ASSETS, DEBT TO EQUITY RATIO, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Febrica , Jesisca; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2174

The purpose of this study is to provide empirical evidence about the factors that affect firm value in Indonesia. Those factors are return on assets, debt to equity ratio, current ratio, dividend payout ratio, tax avoidance, and firm size. This study uses a population of non-finance companies that are listed in Indonesia Stock Exchange in the year 2019-2021. The selection sample in this study research was based on purposive sampling technique with a total 237 data samples used. This study uses a multiple regression model. The results of this study indicate that the return on assets has a positive effect on firm value, the greater return on assets can indicate that management is doing a good job thereby increasing firm value. The results of the debt to equity ratio have a positive effect on firm value, a high debt to equity ratio reflects that the company has a long-term investment strategy so that investors will invest in the company so that it will increase the firm value. The results of tax avoidance have a positive effect on firm value, tax avoidance can indicate a manager's personal motivation to manipulate company profits and provide false information to investors so that less tax avoidance can increase firm value. Meanwhile, the current ratio, dividend payout ratio, and firm size have no effect on firm value.

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