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All Journal E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
MUNGNIYATI, MUNGNIYATI
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jonathan, Jonathan; Mungniyati, Mungniyati
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.v3i2.2163

Abstract

This study aims to obtain empirical evidence regarding the variables that affect firm value. The independent variables are the company's size, profitability, leverage, liquidity, capital structure, investment decisions, independent commissioners, institutional ownership, and managerial ownership. This study uses secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2021. It uses a purposive sampling method to select 131 companies that met the criteria. Hypothesis testing uses multiple linear regression analysis through the IBM SPSS Version 2.5. The results of this study indicate that firm size and independent commissioners influence the firm value. On the other hand, profitability, leverage, liquidity, capital structure, investment decisions, institutional ownership, and managerial ownership do not influence firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP INTEGRITAS LAPORAN KEUANGAN Haryanto, Dhisca; Mungniyati, Mungniyati
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.v3i4.2316

Abstract

By the end of 2022, there are 828 companies whose shares are officially listed and can be traded on the Indonesia Stock Exchange. Investors can find out the company's financial performance by analyzing the integrity of the financial statements. The purpose of this research is to obtain empirical evidence about the effect of institutional ownership, managerial ownership, audit committee, independent commissioner, industry-specialist accounting firm, audit tenure, leverage, and company size on the integrity of financial statements. The object of this research is energy, consumer cyclicals, and consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange with the period from 2020 to 2022. This research used a sample of 612 data from 204 companies. The sample selection method used is purposive sampling and used multiple regression in conducting data analysis. The results of this research indicate that institutional ownership and audit committee have a negative effect on report integrity, leverage has a positive effect on the integrity of financial statements, while managerial ownership, independent commissioners, industry-specialist accounting firm, audit tenure, and company size have no effect on the integrity of financial statements.
PENGARUH WHISTLEBLOWING SYSTEM DAN FAKTOR LAINNYA PADA INTEGRITAS LAPORAN KEUANGAN Jennyver, Jennyver; Mungniyati, Mungniyati
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.v4i2.2521

Abstract

The objective of this research is to obtain empirical evidence regarding variables influencing the integrity of financial statements. Specifically, institutional ownership, managerial ownership, independent commissioners, audit tenure, whistleblowing system, leverage, and company size on integrity financial statements. The population used in this study consists of companies in the cyclicals and non-cyclicals consumer sectors listed on the Indonesia Stock Exchange (IDX) from 2020 until 2022. Sample selection was conducted using purposive sampling method, resulting in 543 data samples or 181 companies meeting the sample selection criteria. The collected sample data were tested and analyzed using multiple regression analysis. The findings of this research indicate that institutional ownership and leverage affect the integrity of financial statements. Meanwhile, managerial ownership, independent commissioners, audit tenure, whistleblowing system, and company size do not have a significant impact on the integrity of financial statements.
PENGARUH OPERATING CASH FLOW, OPERATING CAPACITY, DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Driani, Jelita; Mungniyati, Mungniyati
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.v4i4.2721

Abstract

This study aims to analyze the factors influencing the occurrence of financial distress in companies. The factors analyzed in this study include operating cash flow, sales growth, operating capacity, profitability, liquidity, leverage, firm size, and managerial ownership. The study employs secondary data from manufacturing companies that have maintained a consistent listing on the Indonesia Stock Exchange (IDX) from 2020 to 2023, concentrating on the years 2021 to 2023. The study employs multiple linear regression analysis and is processed using the Statistical Package for the Social Sciences (SPSS) software.The results of this study indicate that the factors affecting financial distress are operating cash flow, operating capacity, profitability, and liquidity. In contrast, sales growth, leverage, firm size, and managerial ownership do not have a significant impact on financial distress.
PENGARUH TANGIBILITY DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS DI PERUSAHAAN MANUFAKTUR MUNGNIYATI, MUNGNIYATI; ANGELICA HOLIVIN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (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.v5i1.2901

Abstract

This study aims to examine the effect of profitability, financial leverage, tangibility, liquidity, operating capacity, firm size, cash flow, and board independence on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Financial distress is measured using the Altman Z-Score formula, while the influence of independent variables is analyzed through multiple linear regression and classical assumption testing. The sample was obtained through purposive sampling from 121 manufacturing companies, with data sourced from financial statements and annual reports. This study finds that profitability, liquidity, and operating capacity have an effect on financial distress with a positive relationship. The variables of financial leverage, tangibility, firm size, cash flow, and board independence do not show any influence on financial distress. These findings can serve as a consideration for management and investors in evaluating distress risk and company stability.
PENGARUH FAKTOR KEBIJAKAN, KINERJA PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN LESMANA, LEVINA; MUNGNIYATI, MUNGNIYATI
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research was to analyze the influence of policy factors (debt policy, investment policy and dividend policy), company performance (liquidity, profitability, firm size and activity), and independent board of commissioners with firm value. Sample of this research are 93 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2016, thus totaled 372 data. Sample selection method used was purposive sampling. Data were analyzed by using multiple regression method. In this research, firm value were measured by PBV (Price Book Value). The empirical evidence of this research indicated that debt policy, investment policy, dividend policy, profitability, and independent board of commissioner have positively effects firm’s value. Liquidity, firm size and activity have no influence on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA MUNGNIYATI, MUNGNIYATI; UTOMO, MARSELLA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): 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

Abstract

The purpose of this study is to determine and examine audit committe, size of board, the independent proportion of the board of commissioners, leverage, firm size and profitability in affecting firm value in manufacture companies listed in Indonesia Stock Exchange. This research uses data from 102 manufacture companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using multiple linear regressions analysis method to determine the model of research. The result of this research indicate that audit committe, the independent proportion of the board of commissioners, leverage, and profitability had influence towards firm value whereas size of board and firm size had no influence towards firm value.
Co-Authors ANGELICA HOLIVIN Driani, Jelita Haryanto, Dhisca Jennyver, Jennyver Jonathan Jonathan LESMANA, LEVINA UTOMO, MARSELLA