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All Journal Owner : Riset dan Jurnal Akuntansi E-Jurnal Akuntansi TSM
ALMALITA, YULIANI
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Samosir, Ferina Octavia; Almalita, Yuliani
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.v3i2.2084

Abstract

The aims of this research to obtain empirical evidence about the effect of intellectual capital, intellectual capital disclosure, corporate financial performance, investment decisions, funding decisions, dividend policy, liquidity to firm value on non-financial companies in Indonesia Stock Exchange (IDX) during the research period 2019-2021. Sample selection method that used purposive sampling and there were 71 non-financial companies met by criteria, resulting 184 data are taken as sample. Data were analyzed by used the multiple linear regression techniques. The results of this research showed corporate financial performance, investment decision, funding decisions, dividend policy, and liquidity has a effect on firm value. Meanwhile, intellectual capital and intellectual capital disclosure have no effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN DAN VARIABEL LAINNYA TERHADAP NILAI PERUSAHAAN Birgita, Evelyn; Almalita, Yuliani
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.v3i2.2095

Abstract

The purpose of this study was to obtain the empirical evidence about the influence of profitability, leverage, liquidity, dividend policy, firm size, managerial ownership, institutional ownership, and firm age on firm value. The population in this study were manufacture companies listed in the Indonesia Stock Exchange from 2019-2021. Samples were obtained through purposive sampling method resulting in 123 data samples. This study was used multiple regression method to evaluate the hypothesis. The results of this study indicated that profitability have a positive effect on firm value because a high profitability gave an indication of good corporate prospects that interest investor to invest, leverage have a positive effect on firm value because the public believe that corporates were able and credible to pay for their debts, dividend policy have a positive effect on firm value because indicated corporate have a good going concern, and firm age have a positive effect on firm value because corporates with longer age gain public trust to invest because they were sustainable in all economic conditions. Meanwhile liquidity, firm size, managerial ownership, institutional ownership have not affect on firm value.
CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN NON-KEUANGAN Nufus, Hayaatun; Almalita, Yuliani
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.v3i2.2100

Abstract

The purpose of this study was to determine whether there was an effect of managerial ownership, firm size, leverage, institutional ownership, board of commissioner, audit committee, firm age, and profitability as independent variable on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange. This research using a Discretionary Accruals which are calculated using the Modified Jones Model. This research used companies listed in non-financial company sectors in Indonesia Stock Exchange on 2019 until 2021 and there were 116 companies with a total data 348 that meet the criteria using a purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that profitability has positive effect on earnings management. The result of leverage has a positive effect on earnings management. Managerial ownership, firm size, leverage, institutional ownership, board of commissioners, audit committee, and firm age have no effect on earnings management.
PENGARUH LIKUIDITAS, STRUKTUR MODAL DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN Revata, Richellieu; Almalita, Yuliani
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.v3i4.2288

Abstract

The purpose of this study was to determine an empirical evidence regarding the effect of profitability, capital structure, managerial ownership, institutional ownership, liquidity, activity, dividend policy, and firm size as independent variable on firm value as dependent variable. The population in this study used non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, 53 companies passed with a total of 159 data used for this study. The sampling technique used purposive sampling method with determining criteria in determining the population. The results of this study shows that profitability have a negative effect because some investors choose to buy shares of companies that have experienced a decline in profits. The capital structure have a positive effect because a good capital structure shows good business prospects in the future. Liquidity have a negative effect, due to high liquidity focusing the company on meeting short-term obligations rather than distributing shareholder dividends. Firm size have a positive effect on firm value because large firm size will result in greater profits and make it easier for firms to obtain external capital. Meanwhile, managerial ownership, institutional ownership, activity, dividend policy have no effect on firm value.
CORPORATE GOVERNANCE AND OTHER FACTORS ON FIRM VALUE Damayanti, Eka Budi; Almalita, Yuliani
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.v3i4.2289

Abstract

The purpose of this research was to obtain empirical evidence about the effect of the board of directors, board of commissioner, commissioner independent, institutional ownership, managerial ownership, public ownership, family ownership, firm size, and profitability as independent variables to firm value as a dependent variable. The population in this research using non-financial companies that were listed in Indonesia Stock Exchange (IDX) from 2019-2021. The sample used for this research consists of 73 listed non-financial companies. The selection of this sample used the purposive sampling method with a total of 217 research data and the data analysis method in this research used multiple regression analysis. The result of this research indicated that the board of director, independent commissioner, and profitability have a positive effect on firm value. The board of commissioner and firm size have a negative effect on firm value while institutional ownership, managerial ownership, public ownership, and family ownership have not affected firm value
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance Almalita, Yuliani; Tjahjono, Rudi Setiadi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2917

Abstract

This study reviews the evolution of the Fraud Triangle Theory (FTT) from 2010 to 2025 and examines how digital transformation and sustainability issues reshape its explanatory relevance. Using the PRISMA 2020 protocol, a Systematic Literature Review was conducted on 26 Scopus-indexed articles. Descriptive, content, and bibliometric analyses were applied to identify publication trends, methodological patterns, and theoretical developments. Results show that 76% of studies used qualitative or mixed methods, while only 24% employed quantitative or data-driven approaches. Research output peaked in 2022 with 12 publications, and the United States, China, and Indonesia accounted for 54% of contributions. Although FTT remains the dominant framework, 31% of studies integrated Agency Theory, Signaling Theory, or Critical Discourse Analysis. Fraud research increasingly addresses digital governance, ESG violations, and greenwashing. These findings position FTT as a dynamic model shaped by ethical, technological, and institutional forces, underscoring the need for hybrid behavior data analytical frameworks.
Co-Authors Birgita, Evelyn Damayanti, Eka Budi Nufus, Hayaatun Revata, Richellieu Samosir, Ferina Octavia Tjahjono, Rudi Setiadi