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FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN MANUFAKTUR NOVA DWI HANDAYANI; NICKEN DESTRIANA
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 | Full PDF (536.21 KB)

The objective of this research is to obtain empirical evidence about the influence of sales growth, earnings per share, book to market value, market capitalization, current ratio, total asset turnover, debt to equity ratio, and return on asset on stock return. This reasearch used manufacturing companies that listed in Indonesia Stock Exchange from 2013-2015, and 55 companies selected as final sample and acquired 163 observational data as the sample. Sampling method in this research was purposive sampling. The analysis technique used is multiple regression analysis. The result of this research shows that sales growth, book to market value, and return on asset have effect to stock return. Meanwhile the other variables such as earnings per share, market capitalization, current ratio, total asset turnover, and debt to equity ratio don’t have any effects to stock return.

TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, AUDITOR SPESIALISASI INDUSTRI DAN MANAJEMEN LABA Thiodora Alvino Efrata; Nicken Destriana
E-Jurnal Akuntansi TSM Vol 1 No 3 (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 | Full PDF (374.087 KB)

This study aims to obtain empirical evidence regarding the effect of independent variable on dependent variable. The sample was 134 firms obtained by purposive sampling method. The hypothesis was carried out by multiple regression analysis. The results for tenure of the chairman of audit committee, commissioners independent, managerial-ownership, leverage, firm size that its don’t have any influence on earnings management. Meanwhile, there is different result on industry specialized auditors which state that it has a positive effect on earnings management. This positive effect states that when a company was audited by auditor specialization industry, its affect company managers to do earnings management. This could be because the law in Indonesia relating to industrial specialization auditors is still weak, that earnings management practices may increase. Large KAP can help client companies to commit fraud in financial statements. There is a possibility that with Indonesia's weak law, cooperation occurs between industry specialized auditors dan client companies to carry out earnings management.

PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Nita Fazrina Anggraini; Nicken Destriana
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 | Full PDF (224.375 KB)

The purpose of this study is to obtain empirical evidence regarding the effect of factors on tax avoidance measured by Cash Effective Tax Rate (CETR). The independent variables used are company size, audit committee, leverage, sales growth, institutional ownership, and return on assets. The research sample that met the criteria is 60 companies thus there were 180 data listed on Indonesia Stock Exchange, during the 2018-2020 period. The method of sampling is using the purposive sampling method and this study uses multiple linear regression analysis to test the hypothesis. The result of this study indicates that there is only sales growth has negative effects CETR. The lower the CETR value, the more tax avoidance increases, the higher the sales growth in the company, the greater the profit obtained by the company, the company that gets a large profit, the tax payment will also be high. Thus, the company tries to manage its tax burden by making tax savings.

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.

Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability Muhammad Taufik; Jessica Jessica; Nicken Destriana
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1623

This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.

Pendampingan Dosen Pada Pembelajaran Akuntansi Secara Daring di SMA Santo Kristoforus II Paulina Sutrisno; Astrid Rudyanto; Fung Jin Tjhai; Nicken Destriana; Aan Marlinah
Surya Abdimas Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v7i1.2500

Selama pandemi Covid-19, pembelajaran siswa sekolah terpaksa dilakukan secara daring. Bagi guru akuntansi menjadi tantangan sendiri dalam menyampaikan materi yang lebih banyak perhitungan ditambah dengan keterbatasan sarana prasarana yang dimiliki oleh guru dan siswa/siswi SMA. Tingkat kesulitan pelajaran akuntansi yang tinggi memperparah kondisi siswa SMA dalam memahami akutansi dan sangat mempengaruhi minat belajar siswa terhadap pelajaran akuntansi. Berangkat dari kondisi di atas, Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management mengadakan pengabdian berupa pendampingan pembelajaran akuntansi secara daring bagi siswa/siswa SMA Santo Kristoforus II. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan motivasi belajar dan pemahaman akuntansi yang selama ini dirasa sulit untuk dipahami oleh siswa. Kegiatan dilakukan dengan metode pendampingan dan pelatihan secara daring melalui zoom meeting dari awal Oktober 2021 sampai pertengahan November. Materi Pelatihan diberikan berupa siklus akuntansi perusahaan jasa dengan lebih banyak contoh kasus transaksi dan aplikasi yang diakhiri dengan pelatihan software akuntansi Accurate. Antusiame siswa siswi SMA Santo Kristoforus II sangat baik ditandai dengan siswa siswi yang banyak aktif bertanya selama pembelajaran berlangsung. Setelah pelatihan berakhir, tingkat pemahaman akuntansi siswa SMA Santo Kristoforus semakin baik dan minat belajar akuntansi semakin meningkat ditandai dengan permintaan dari siswa untuk diadakan kembali pelatihan dengan materi siklus akuntansi untuk perusahaan dagang

Pendampingan Pelatihan Software Akuntansi Accurate dalam Membantu Guru & Siswa-Siswi Smk untuk Meningkatkan Kompetensi dan Profesionalisme Paulina Sutrisno; Debora Debora; Nicken Destriana; Ariesta T.K.P.S. Putri; Aan Marlinah; Novia Wijaya; Widyawati Lekok
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.716

Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.

PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Stefani Grimonia Lavina; Nicken Destriana
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.v3i2.2085

Profit is one of the information that is quite noticed by users of financial statements such as investors and creditors because it can describe the performance of a company. The importance of the profit figure triggers management (as the party who has the opportunity and control) to carry out earnings management practices. Therefore, it is necessary to understand what factors can affect earnings management so that the decision-making process in business can be carried out correctly. The purpose of this research is to obtain empirical evidence related to the factors that can affect earnings management that is the influence of firm size, financial leverage, firm age, profitability, board size, free cash flow, and sales growth on earnings management. This research is causality and uses secondary data sources, with the research population being manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2021. The amount of sample obtained and used are 76 companies with sampling technique that is purposive sampling method. The data obtained were then analyzed using the multiple linear regression method. The results of this research indicate that financial leverage and profitability have a positive effect on earnings management, while firm age and free cash flow have a negative impact on earnings management. The company size, board size, and sales growth have no effect on earnings management.

Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability Muhammad Taufik; Jessica Jessica; Nicken Destriana
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1623

This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.

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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