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RIKI SANJAYA
STIE Trisakti
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VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN HUTANG RIKI SANJAYA
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): 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 | Full PDF (408.057 KB) | DOI: 10.34208/jba.v16i1.97

Abstract

The objectives of this research is to test and analyze whether firm size, profitability, firm growth, tangibility, institutional ownership, free cash flow, firm age and carbon credit have influence to debt policy. This study was also to find something new which seldom to do with researchers in Indonesian about carbon credit and improve consistency of results from prior researchers. Sample in this research are manufacturing companies with industry classification basic industry and chemicals, which are listed on December 2012 in Indonesia Stock Exchange at 2012. Only 55 companies meet the criterias and taken as samples. The result of this research show that tangibility and free cash flow influence debt policy. While, firm size, profitability, firm growth, institutional ownership, firm age and carbon credit not influence debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA JOHN WILLIAM; RIKI SANJAYA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.416 KB) | DOI: 10.34208/jba.v19i1a-2.309

Abstract

The purpose of this study is to examine the factors that influence dividend policy in non financial companies also wheter managerial ownership could moderated effect total debt to firm performance. These factors are total debt, size, age, institutional ownership, liquidity, tangibility, asset turnover, growth.Population of this research are non financial companies listed Indonesia Stock Exchange from 2012-2015. The samples of this study are 330 using purposive sampling method. This research uses multiple regression method to test the hypothesis.The result of this study shows that managerial ownership is can moderated total debt. Total debt, size, and asset turnover have influence to firm performance but age, institutional ownership, liquidity, tangibility, and growth do not have influence to firm performance
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI JONATHAN JONATHAN; Riki Sanjaya
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 (442.135 KB)

Abstract

The research purpose is to investigate the relationship between several characteristics of the company to the firm value. These characteristics include managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and liquidity. This research uses a sample of companies using the purposive sampling method, there were 85 non-financial companies listed on the Indonesia Stock Exchange consistently from 2017 to 2019 which were the samples of this study. A multiple regression model was used in analyzing the data of this study.The results indicate that managerial ownership, institutional ownership, capital structure, profitability, firm growth, and liquidity influence firm value. While the size of the company does not affect the value of the company. Managerial ownership will reduce agency conflictt, institutional ownership will increase efective monitoring, capital structure, profitability, firm growth, and liquidity will give signal to investor so that several variabel would influence firm value.
KARAKTERISTIK PERUSAHAAN DAN RASIO KEUANGAN TERHADAP MANAJEMEN LABA RACHEL RACHEL; Riki Sanjaya
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 (520.787 KB)

Abstract

This study aims to analyze the effect of profitability, financial leverage, firm size, growth, audit quality, firm age, and audit committee on earnings management. This study uses a sample of 588 data from 196 non-financial companies listed on the Indonesia Stock Exchange with the research period during 2017-2019. The sample of this study is the result of purposive sampling technique. The results of this study indicate that there is an influence of profitability, growth, and audit quality on earnings management. Profitability influence to earnings management because occur agency problem which interest of agent different with principal, so agent would show good profitability to achieved e.g bonus; growth influence to earnings management because agent want show their’s growth to stakeholders even with earnings management; audit quality influence to earnings management because big fours KAP witth their’s capability could prevent earnings management. Meanwhile, there is no influence of financial leverage, firm size, firm age, and audit committee on earnings management. This means have implication to stakeholders to consider that factors to prevent earnings management.
PENGARUH ARUS KAS BEBAS, STRUKTUR KEPEMILIKAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA ANGELINA LORENZIA; Riki Sanjaya
E-Jurnal Akuntansi TSM Vol 2 No 3 (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 (424.752 KB) | DOI: 10.34208/ejatsm.v2i3.1632

Abstract

The purpose of this study is to provide empirical evidence about the effect of free cash flow, ownership structure, firm’s growth, return on assets, financial leverage, firm size, firm age, and audit quality on earnings management. The ownership structure on this study consists of managerial ownership and institutional ownership. Samples of this research were selected based on the purposive sampling method and resulted in 122 nonfinancial companies listed on Indonesia Stock Exchange (IDX) during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis. Earnings management in this study computed using the modified Jones Model 1995. The results of this research show that free cash flow, firm’s growth, return on assets, financial leverage, and firm size has effect on earnings management, while ownership structure (managerial ownership and institutional ownership), firm age, and audit quality have no influence on earnings management.
Co-Authors ANGELINA LORENZIA JOHN WILLIAM JONATHAN JONATHAN RACHEL RACHEL