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SUSANTI, APIT
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KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Cantika, Anggita Putri; Susanti, Apit
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.v3i2.2113

Abstract

The aim of this study is to obtain empirical evidence about the effect of institutional ownership, composition of independent commissioners, composition of board of directors, audit committee, audit quality, size of the company, leverage, and profitability toward earnings management. This study used a sample of manufacturing companies that listed in Indonesia Stock Exchange (IDX) for three years, 2019 to 2021. The number of sample which collected with purposive sampling method is 74 companies with 218 data as a total. The study uses multiple regression method to examine the effect of independent variables on the dependent variable earnings management. The result of this study indicates that composition of independent commissioners and composition of board of directors have negative effect on earnings management, meanwhile leverage and profitability have positive effect on earnings management. On the other hand, other independent variables such as institutional ownership, audit committee, audit quality, and size of the company have no effect on earnings management.
PENGARUH FREE CASH FLOW DAN FAKTOR-FAKTOR LAINNYA TERHADAP EARNINGS MANAGEMENT Nurfaidilla , Aninda Okta; Susanti, Apit
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2295

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of free cash flow, profitability, institutional ownership, leverage, board of commissioners, sales growth, and firm size on earnings management. This study used 74 manufacturing companies listed on the Indonesia Stock Exchange during period 2019 - 2021 as samples with a total sample data is 222 data. The sample selection process uses the purposive sampling method and uses the multiple regression method in testing hypotheses. The empirical evidence obtained regarding the results of this study shows that free cash flow, profitability, and leverage have an influence on earnings management. If the free cash flow, profitability, and leverage owned in a company are high, the level of earnings management is also high. In this study, the institutional ownership, board of commissioners, leverage and firm size had no influence on earnings management.
PENGARUH GREEN ACCOUNTING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Arneta, Cindy; Susanti, Apit
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.v4i2.2555

Abstract

This research aims to determine the influence of the independent variables, namely green accounting, environmental performance, company size, profitability, capital structure and company growth on the dependent variable, namely company value in consumer non-cyclicals and basic materials sub-sector companies that are consistently listed on the Indonesia Stock Exchange (BEI). during the period 2020 to 2022. This research used a purposive sampling method with results from 38 companies in the consumer non-cyclicals, customer cyclicals and basic materials sub-sectors listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022 with a total of 112 company data after outliers. This research uses a multiple regression model as a data analysis method. The results in this study show that the profitability variable has a positive effect on company value, which means that the higher the profitability, the higher the company value will be and the company growth variable has a negative effect on company value, which means that the more company growth increases, the company value will decrease. Meanwhile, green accounting variables, environmental performance, company size and capital structure have no effect on company value.
Faktor-Faktor yang memengaruhi Nilai Perusahaan Manufaktur di BEI Sari, Metta Laela; Susanti, Apit
Media Bisnis Vol. 13 No. 3 (2021): 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/w19aps31

Abstract

The purpose of this research is to obtain empirical evidence from the influence of independent variables including, company size, company age, capital structure, financial performance, profitability, and current ratio on dependent variable firm value. Population in this research are manufacturing companies that are listed in Indonesia Stock Exchange from 2018 to 2020. The method that is used to select the research samples is a purposive sampling method. By using this method, 77 companies fulfill the criteria that has been set before. The results show that there are 231 data that can be used as a research sample. Then, this research used multiple regression methods to analyze the data. The results of this study prove that company age, financial performance profitability, and current ratio have influence toward firm value. If company age and profitability are increasing, firm value will decrease, however if financial performance and liquidity are increasing, the firm value will also increase. However, company size and capital structure have no impact on firm value.
Co-Authors Arneta, Cindy Cantika, Anggita Putri Nurfaidilla , Aninda Okta Sari, Metta Laela