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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM
CHRISTINA, SILVY
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH FIRM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Angeline, Fellicia Clara; Christina, Silvy
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.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING Christina, Silvy; Handojo, Irwanto; Djahsan, Indra Arifin
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.v4i1.2487

Abstract

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.
DO COMPANY PRODUCTIVITY, PRICE-EARNINGS RATIO, AND EFFECTIVE TAX RATE AFFECT FIRM VALUE? Marvin, William; Christina, Silvy
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i2.26130

Abstract

Investors look for companies with growing firm value and are eager to know the factors that affect it. Other research that has been conducted previously relating to factors that influence company value shows different results. This is the motivation for researchers to conduct research which is a development of previous research. The purpose of this study is to obtain empirical evidence about the effect of firm size, company productivity, firm age, price earning ratio, profitability, leverage, effective tax rates, and audit quality on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2016 until 2018. The sample selection method used was purposive sampling, there were 75 companies met the criteria, resulting in 225 data being taken as samples. Research data were analyzed by doing hypothesis tests using multiple regression methods to determine the model of research. The results of this study show that firm size, profitability, and leverage affect firm value. company productivity, firm age, price earning ratio, effective tax rates, and audit quality do not affect the value of the firm.
PENGEMBANGAN KOMPETENSI AKUNTANSI MELALUI PELATIHAN JURNAL PENUTUP UNTUK SISWA/I SMK TRI RATNA Fung Jin Tjhai; Christina, Silvy; Ricky A. Mulyana
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.9933

Abstract

In response to the rapid development of globalization, digitalization, and industrialization, significant transformations have occured in various fields, including accounting. The accounting recording system has shifted from a traditional approach to a technology-based approach. However, understanding the basic concepts of accounting, such as preparing closing journals and post-closing trial balance, remains a challenge for students - particularly at SMK Tri Ratna. In response to this, the Trisakti School of Management organized a training session aimed at helping 10th-grade students master the process of creating closing journals and preparing a post-closing trial balance for a trading company. This session took place on August 21, 2024, and was enthusiastically attended by 19 students. The training consisted of a combination of theoretical discussions, practical exercises, and evaluations through post-tests and questionnaires. The results of the post-event questionnaire indicated that the session effectively enhanced students' understanding of the material, as reflected in the high evaluation scores given by the participants. This initiative is expected to be held regularly, with the aim of deepening students' knowledge of accounting from an early age, ultimately equipping them with essential skills for their future careers.
Co-Authors Angeline, Fellicia Clara Djahsan, Indra Arifin Fung Jin Tjhai HANDOJO, IRWANTO Marvin, William Ricky A. Mulyana