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Pengaruh debt to equity ratio, dividen, and faktor non keuangan terhadap agency cost NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the influence of board characteristic, corporate ownership, debt to equity ratio, and dividend to agency cost measured in terms of public accountant and audit committee. This research utilized a sample of 18 firms from Jakarta Stock Exchange for periods of 2004-2006. The result shows that only board commissioners influence agency cost measured by account public. And board of director, corporate ownership, debt to equity ratio, and dividend do not influence the agency cost.

Pengaruh mekanisme tata kelola perusahaan, pendanaan hutang perusahaan, dividen serta ukuran perusahaan terhadap kualitas laba SATYA SARAWANA; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of corporate governance mechanism, mainly ownership centralization, board independence, audit committee expertise and audit committee size on earnings quality. This study also employs corporate debt financing, dividend and firm size in order to predict earnings quality. This research used 49 nonfinancial companies listed in Indonesia Stock Exchange. Data were collected through purposive sampling method during the research period 2008-2012. The result of this research showed that board independence and governance expertise of audit committee have influence toward earnings persistence as a measure of earnings quality. This result indicate that the existing of board independence and governance expertise of audit committee can improve the quality of earnings.

Analisis empiris faktor faktor yang mempengaruhi kebijakan dividen NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of return on equity, operating cash flow, total assets turnover, company size, debt to total assets, collateralizable assets, company life cycle, and asset growth to dividend policy. Population in this research is nonfinancial companies which listed on the Indonesian Stock Exchange with period 2011 until 2013. The sample selected by using purposive sampling method, which consist 68 nonfinancial companies meet the sampling criteria. Multiple regression is used as the data analysis method. The result shows operating cash flow and asset growth have influence on companies’ dividend policy. However, return on equity, company size, debt to total assets, company life cycle, total assets turnover and collateralizable assets have no influence on companies’ dividend policy.

Pengaruh firm size, corporate governance, dan karakteristik perusahaan terhadap manajemen laba LAVENIA ARIFIN; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of firm size, board of director, board of independence, audit quality, managerial ownership, institutional ownership, profitability, and leverage toward earnings management. This study tries to improve consistency of results from prior researchers. The sample of this study consist of 126 data from 42 non-financial sector companies that has been listing in Indonesia Stock Exchange for the period 2012 to 2014 by purposive sampling method. This study uses multiple regression method to investigate relation between each independent variable to earnings management. The research result shows that board of independence, institutional ownership, profitability, and leverage influence earnings management. On the other hand, firm size, board of director, audit quality, and managerial ownership do not influence earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YENIATIE YENIATIE; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth and business risk on debt policy. This research used for 45 non financial companies firms which listed in Indonesia Stock Exchange during 2005 until 2007. The result of research shows that institutional ownership, asset structure, profitability and firm growth have influence to debt policy. While insider ownership, dividend policy and business risk have not influence to debt policy

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM NICO ALEXANDER; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to investigate the influence of economic value added, operating cash flow, residual income, earnings, operating leverage, market value added and dividend yield to stock return. The data selected by using purposive sampling method and there are 26 manufacturing companies that public listing in Indonesia Stock Exchange from 2008 until 2011 as research sample. This research uses multiple regression as the data analysis. The empirical results of this research show that economic value added, operating cash flow, residual income, earnings, market value added have influence to stock return while operating leverage and dividend yield haven’t influence to stock return.

PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK ARLEEN HERAWATY; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant’s services. This research were using 203 respondents, divide into two groups. There were 125 respondents who worked as public accountant, and 78 respondents who work in companies at managerial level. Attitude was measured by seven aspects such as image of auditor’s perception, service quality, service price, clients’ awareness, sizes of public accountant, firm public accountant firm competitiveness, and government’s influence. Mann-Whitney U Test was used to analyze the hypothesis. The result of this research showed that image of auditor’s perception ,service quality, and client’s awareness have significant different attitude among public accountants and client’s of public accountants. On the other hand, service price, sizes of public accountant, firm public accountant firm competitiveness, and govern-ment’s influence do not have significant different attitude among public accountants and client’s of public accountants.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY HILLARY SUMILAT; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence corporate social responsibility disclosure in non financial companies. These factors are managerial ownership, public ownership, foreign ownership, board independence, audit committees, firm size, firm age, leverage, profitability, and liquidity. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 152 data using purposive sampling method. This research uses multiple regression method to test the hypothesis. The result of this study shows that foreign ownership and firm size have influence to corporate social responsibility disclosure but managerial ownership, public ownership, board independence, audit committees, firm age, leverage, profitability, and liquidity do not have influence to corporate social responsibility disclosure.

Determinan Pengungkapan Corporate Social Responsibility Nathaniel Archel Tiwow; Nicken Destriana
Media Bisnis Vol 14 No 2 (2022): 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/mb.v14i2.1674

The purpose of this research is to obtain empirical evidence about the factors that affect corporate social responsibility disclosure. This research determines whether there is an effect of media exposure, taxes aggressiveness, institutional ownership, managerial ownership, independent board, the board size, and profitability on corporate social responsibility disclosure. The objects of this research are manufacturing firms listed on Indonesia Stock Exchange (IDX) during the research period 2018-2020. The samples are chosen by using purposive sampling methods. There are 42 companies that met the criteria used in this research. The research model is analyzed by using multiple regression. Corporate social responsibility disclosure as the dependent variable using the 78-items index provided by Sembiring (2005). The result of this research shows that independent board and board size have a positive effect on corporate social responsibility disclosure. The presence of the board of commissioners in the company can increase the power of supervision to be able to provide pressure/encouragement to management in improving the quality of disclosure of company information and ensuring that CSR activities are carried out by the company.

Determinan Pengungkapan Corporate Social Responsibility Nathaniel Archel Tiwow; Nicken Destriana
Media Bisnis Vol. 14 No. 2 (2022): 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/mb.v14i2.1674

The purpose of this research is to obtain empirical evidence about the factors that affect corporate social responsibility disclosure. This research determines whether there is an effect of media exposure, taxes aggressiveness, institutional ownership, managerial ownership, independent board, the board size, and profitability on corporate social responsibility disclosure. The objects of this research are manufacturing firms listed on Indonesia Stock Exchange (IDX) during the research period 2018-2020. The samples are chosen by using purposive sampling methods. There are 42 companies that met the criteria used in this research. The research model is analyzed by using multiple regression. Corporate social responsibility disclosure as the dependent variable using the 78-items index provided by Sembiring (2005). The result of this research shows that independent board and board size have a positive effect on corporate social responsibility disclosure. The presence of the board of commissioners in the company can increase the power of supervision to be able to provide pressure/encouragement to management in improving the quality of disclosure of company information and ensuring that CSR activities are carried out by the company.

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