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LEKOK, WIDYAWATI
Trisakti School Of Management
Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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PENGARUH CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Hermanto, Jeanny Angel; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): 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.v4i1.2452

Abstract

This research aims to obtain empirical evidence on whether the components of corporate governance, financial performance, and tax avoidance have an influence on firm value for non-financial companies listed in Indonesia Stock Exchange. The independent variables used in this research such as Capital Structure, Institutional Ownership, Managerial Ownership, Profitability, Tax Avoidance, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover with the dependent variable which is Firm Value. This object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2020-2022 as the population. Then, the sampling process from data used purposive sampling method and used multiple regression as a method for analyzing data. This sample used in this research was 102 data from 34 companies that passed the criteria. This research states that Profitability and Tax Avoidance has positive effect on Firm Value. However, other independent variables such as the Capital Structure, Institutional Ownership, Managerial Ownership, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover have no effect on Firm Value.
PENGARUH INSTITUTIONAL OWNERSHIP, SALES GROWTH, DAN RASIO KEUANGAN LAINNYA TERHADAP NILAI PERUSAHAAN Afifah, Fatin; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): 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.v4i2.2601

Abstract

The purpose of this research is to show empirically the factors that influence firm value. This research wants to test whether variables such as institutional ownership, sales growth, capital structure, return on assets, debt to asset ratio, current ratio, and dividend payout ratio have an influence on firm value. The sampling method used in this research was a purposive sampling technique with total data obtained from 2020-2022, namely 124 sample companies from the consumer cylicals, consumer non-cylicals and healthcare sectors that met the research criteria. The analysis technique applied is the multiple regression method. This research shows that sales growth and return on assets influence firm value, while institutional ownership, capital structure, debt to asset ratio, current ratio, and dividend payout ratio do not influence firm value.
PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Gunawan, Adelia Ryanti; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): 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.v4i4.2694

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, firm size, dividend policy, leverage, liquidity, sales growth, managerial ownership, and institutional ownership on firm value. The research objects used in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a period of 3 years, from 2021 to 2023 with 43 listed manufacturing companies used as samples in this research. The sample selection used the purposive sampling method with research data with a total of 129 data and analysis using multiple regression. The data used in this study is secondary data, consisting of financial report data and annual reports, taken from the official website of the Indonesia Stock Exchange (IDX) and the official websites of sample companies. The data analysis tool used in this research is SPSS version 25. The results of this research showed that individually, profitability, leverage, liquidity, managerial ownership, and institutional ownership have effect on firm value. Other independent variables, such as firm size, dividend policy, and sales growth have no effect on firm value.
NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: PENGARUH RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN Vania, Belinda; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): 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.v5i1.2739

Abstract

The purpose of this research is to provide empirical evidencen regarding the effect of profitability, firm size, investment decision, financing decision, dividend policy, managerial ownership, and cash holding on firm value. The sample in this study consists of 45 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023, with a total of 135 data. The sampling method used is purposive sampling, and the data are analyzed using multiple regression analysis. The research findings indicate that profitability, financing decision, dan dividend policy have an impact on firm value. All three variables have a positive impact on firm value. Higher profitability indicates that the company can maximize its profit through good performance, which sends a positive signal to investors to invest, thus contributing to a higher firm value. A higher financing decision value reflects the company’s ability to manage debt to support its growth and achieve future targets, which in turn attracts investors and leads to increase in firm value. Moreover, a higher dividend policy serves as indicator of the company’s financial stability, which attracts investors and contributes to an increase in firm value. Meanwhile, other independent variables, namely firm size, investment decision, managerial ownership, and cash holding, do not have an impact on firm value.
Survei Pola Kuantitas Peresepan Antibiotik di Tiga Rumah Sakit di Indonesia dengan Penatagunaan Antimikroba Digital Natadidjaja, Ronald Irwanto; Lekok, Widyawati; Ariyani, Aziza; Adlani, Hadianti; Adianto, Raymond; Maharani, Ronaningtyas; Sumarsono, Hadi; Yenny, Yenny; Samira, Jihan; Hairunisa, Nany; Amalia, Husnun; Faradila, Meutia Atika; Fadilah, Tubagus Ferdi; Kalumpiu, Joice Viladelvia; Yuliana, Yuliana; Mulyani, Sri; Anggiat, Desi; Marja, Triyoko Septio; Pertiwi, Iin Indra; Dianawati, Dianawati; Legoh, Grace Nerry; Rantung, Alvin Lekonardo
Jurnal Biomedika dan Kesehatan Vol 8 No 2 (2025)
Publisher : Fakultas Kedokteran Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background Antimicrobial Stewardship Program (ASP) is very essential. There are three categories of antimicrobial agents as recommended by WHO: Access, Watch and Reserve. e-RASPRO, a digital ASP model, may alter antibiotic prescribing patterns by prioritizing Access category antibiotic prescribing. Methods Our manuscript presented a quantitative survey on antibiotic prescribing patterns within 3 months and 9 months before and after implementing digital electronic-RASPRO (e-RASPRO) in three Indonesian hospitals, utilizing retrospective inpatient data. This analysis included the appropriateness of empirical antibiotic prescribing and the quantity of antibiotic prescribing based on each category. Results In the first 3 months, we found that 90.16%, 83.98%, and 81.15% of patients were included in Type 1 Risk Stratification. The appropriateness of initial empirical antibiotic prescribing with the digital guideline on antimicrobial use of e-RASPRO in three hospitals was 81.59%, 76.09% and 24.48%, respectively. Within 9 months after implementing e-RASPRO in Hospital A and B and within 3 months in Hospital C, there was a trend of reduced quantity of Watch category antibiotic prescribing of 54.93% (-58.86% per inpatient), 21.11% (-9.97% per inpatient), and 8.59% (-4.15% per inpatient), respectively. There was a 12.42% (+2.61 % per inpatient) and 223.17% (+268.83% per inpatient) increase in the quantity of Access category antibiotic prescribing in Hospitals A and B, while in Hospital C, the quantity decreased by 6.81% (-2.29% per inpatient).   Conclusions There are changes in antibiotic prescribing patterns, particularly in the antibiotics included in the Watch and Access categories following the implementation of e-RASPRO. The relationship between digital antimicrobial stewardship use and the results still needs further research.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i2.617

Abstract

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.
PENGARUH MODAL INTELEKTUAL, STRUKTUR MODAL, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Wulan Aisyah Indirawati; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3077

Abstract

The purpose of this research is to find empirical evidence related to the factors that influence the value of the company. This research will examine whether the variables of intellectual capital, managerial ownership, capital structure, audit committee, asset structure, and current ratio have an impact on the value of the company. Purposive sampling technique is the sampling method used in this study and uses the multiple regression method as a method for analyzing data. The data obtained comes from the financial statement of public manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sample used in this study was 80 companies with a total of 240 data that met the research criteria. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value.
Co-Authors Adianto, Raymond Adlani, Hadianti Afifah, Fatin Anastasia Febrina Anggiat, Desi ANTI DHARMAYANTI Ariyani, Aziza AULIA NUR HASANAH BILLIE ONGGO dianawati, dianawati Faradila, Meutia Atika Febrica , Jesisca Grace Nerry Legoh Gunawan, Adelia Ryanti Hadi Sumarsono Hairunisa, Nany Hermanto, Jeanny Angel Husnun Amalia Jesisca Febrica JOHAN JOHAN Joice Viladelvia Kalumpiu, Joice Viladelvia Maharani, Ronaningtyas Marja, Triyoko Septio Natadidjaja, Ronald Irwanto Pertiwi, Iin Indra Rantung, Alvin Lekonardo Ridha Azzahra Samira, Jihan Sri Mulyani Tubagus Ferdi Fadilah, Tubagus Ferdi Vania, Belinda VERLIN RUSLY VIRYA DHYANI Wulan Aisyah Indirawati YENNY YENNY Yuliana Yuliana