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DJASHAN, INDRA ARIFIN
STIE Trisakti
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING: PENDEKATAN METODA REGRESI LOGISTIK INDRA ARIFIN DJASHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): 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 (73.726 KB) | DOI: 10.34208/jba.v14i1.117

Abstract

This study aimed to analyze the factors opportunities that compared to its reference to underpricing of firms that do an initial public offering (IPO) on the Jakarta Stock Exchange. Factors that are analyzed is: the use of the auditor that does not include the group Big Four auditors, the use of underwriters that are not prestigious, the use of double declining balance depreciation methods, the total percentage of shares still held by former stockholders of more than 70%, and the age of company that under 120 months. The sample companies used in this study are companies that do an IPO on the Indonesia Stock Exchange in the year 1997 till 2002. Statistical testing technique used is logistic regression. The results showed that there was no difference between groups or individual variable, have the same opportunities on the occurrence of underpricing when compared with its reference.
THE EFFECTS OF EXPERIENCE AND TASK-SPECIFIC KNOWLEDGE ON AUDITOR’S PERFORMANCE IN ASSESSING A FRAUD CASE MEIRYANANDA PERMANASARI; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (62.648 KB) | DOI: 10.34208/jba.v14i2.197

Abstract

This research’s objective is to investigate the relationships of auditor’s experience, task-specific knowledge gained from training, and auditor’s performance. This study explores whether the experience or the task specific knowledge variable or even the combination from both of them gained the auditor’s performance in assessing a fraud case. This research used 16 CPA firm samples that consist of 141 external auditors. This research used normality test, independent sample t-test, one way ANOVA. This result of this research shows that there is no difference between combination of experience and task-specific know-ledge on auditors’ performance in assessing a fraud case. For the task specific knowledge there is difference between the auditor who has training and without training on auditors’ performance in assessing a fraud case. And the last there is no difference between the auditor who worked less than a year, more than a year but less than 2 years and more than 2 years on auditors’ performance in assessing a fraud case.
ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 19 No 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 (71.477 KB) | DOI: 10.34208/jba.v19i2.277

Abstract

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.
PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN STEFANI MAGDALENA CHANDRA; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): 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 (139.778 KB) | DOI: 10.34208/jba.v20i1.403

Abstract

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ELVI FAUZIA; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): 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 (553.797 KB) | DOI: 10.34208/jba.v21i1a-1.713

Abstract

Good corporate governance mechanism is a step to increase company value. This study was conducted with the aim of obtaining empirical evidence whether managerial ownership, independent commissioners, audit committees, firm size, profitability (ROE), institutional ownership and board size are relatedto firm value. Objects in this study are non-financial companies listed on the Indonesia Stock Exchange during the year 2014-2016. The sample are collected using purposive sampling method and there are 89 companies meet those criteria for sample This research uses multiple regression method for data analysis, where the company's value is measured by Tobin's Q. The results show that profitability (ROE) have an influence on firm value, while managerial ownership, independent commissioner, audit committee, firm size, institutional ownership and board size have no effect
Peningkatan Kualitas Lulusan Siswa Melalui Pelatihan Komputer Akuntansi Dasar Berbasiskan Accurate Indra Arifin Djashan
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 1 No 3 (2017): Jurnal Sakai Sambayan
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract : The purpose of community service is to improve the quality of graduate students through basic computer accounting training based on accounting accurate software. The challenges of globalization and the level of soft skills and demographic bonuses are not to be ignored in today's workplace demands. Method of implementation is done by way of identification, analysis, design and implementation. SMART as a tool in measuring the performance and evaluation of the whole section of the work plan, making this program a challenge in the face of an increasingly complex employment industry. Accounting accurate software is one of the solutions in providing debriefing to students who deepen the field of accounting science further. Keywords: accurate, software accounting, SMART, Specific, Measurable, Achiveable, Relevance, Timely Abstrak: Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kualitas lulusan siswa melalui pelatihan komputer akuntansi dasar berbasiskan software accounting accurate. Tantangan globalisasi dan tingkatan soft skill serta bonus demografi merupakan hal yang tidak boleh diabaikan dalam tuntutan dunia kerja disaat ini. Metode pelaksanaan dilakukan dengan cara identifikasi, analisa, perancangan dan implementasi. SMART sebagai alat dalam mengukur kinerja dan evaluasi keseluruhan bagian dalam perencanaan kerja, menjadikan program ini menjadi tantangan dalam menghadapi industri lapangan kerja yang semakin kompleks. Software accounting accurate merupakan salah satu solusi dalam memberikan pembekalan kepada siswa-siswi yang mendalami bidang ilmu akuntansi lebih lanjut. Kata kunci: accurate, software accounting, SMART, Specific, Measurable, Achiveable, Relevance, Timely
Pengenalan Pasar Modal Dan Stocklab Games Di SMA Muhammadiyah 25 Setiabudi Pamulang Yupiter Gulo; Indra Arifin Djashan
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 2 (2019): Peran Perguruan Tinggi dan Dunia Usaha dalam Mempersiapkan Masyarakat Menghadapi Era I
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (883.142 KB) | DOI: 10.37695/pkmcsr.v2i0.363

Abstract

Tidak dapat dipungkiri bahwa Pasar Modal memiliki peran penting bagi perekonomian suatu negara karena pasar modal menjalankan dua fungsi, pertama sebagai sarana bagi perusahaan untuk mendapatkan dana dari masyarakat pemodal (investor). Dana yang diperoleh dari pasar modal dapat digunakan untuk pengembangan usaha, ekspansi, penambahan modal kerja dan lain-lain, kedua pasar modal menjadi sarana bagi masyarakat untuk berinvestasi pada instrumen keuangan seperti saham, obligasi, reksa dana, dan lain-lain. Dengan demikian, masyarakat dapat menempatkan dana yang dimilikinya sesuai dengan karakteristik keuntungan dan risiko masing-masing instrumen. Tingkat pemahaman (literasi) masyarakat Indonesia terhadap pasar modal dan tingkat utilitas produk pasar modal masih sangat rendah dan yang terkecil dibandingkan dengan lima industri jasa keuangan lainnya (keuangan, asuransi, perbankan, pegadaian, pensiun) di Indonesia. Oleh karena itulah Pengabdian Masyarakat (P3M) STIE Trisakti memberikan edukasi awal kepada siswa-siswi SMA Muhammadiyah 25 Pamulang dengan tujuan turut merubah pola pikir saving society menjadi investing society. Metode yang dilakukan dengan memberikan pengenalan teori dasar Pasar Modal oleh dosen dan praktik stocklab games oleh mahasiswa Galvest TSM menjadikan kelompok siswa XII tertarik meresponi setiap kegiatan. Hasil dari pengenalan pasar modal kepada siswa adalah sejak dini sudah dikenalkan nabung saham, agar kedepan generasi milenial Indonesia menuju investing society.
FAKTOR-FAKTOR PENENTU RASIO PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN WISNU HERMANTO; INDRA ARIFIN DJASHAN
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 (402.206 KB)

Abstract

The purpose of this study was to determine the effects of profitability, operating cash flow per share, tax, market to book value, current ratio, debt to equity ratio, and firm size towards dividend payout ratio. This study is an expansion of previous research previously written by Rehman and Takumi (2012). Data were takenfrom all companies listed at Indonesia Stock Exchange during three years (2012-2014) except for financial companies. Samples were selected based on purposive sampling method. Only 98 companies met the criteria and used as the sample. The statistical method in this study is multiple regression. The research showed thatoperating cash flow per share, tax, market to book value, debt to equity ratio, and firm size had effect to dividend payout ratio. Whereas the variable profitability and current ratio had no effect to dividend payout ratio.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP NILAI PERUSAHAAN Nicholas Aditya; Indra Arifin Djashan
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 (263.875 KB)

Abstract

The purpose of this research is to analyze the effect of firm size, liquidity, audit committee, company growth, board size, profitability, debt to asset ratio, firm age on firm value. The object in this research is manufacture companies listed on Indonesia Stock Exchange from 2018 to 2020 as the population. This research uses purposive judgement sampling method in selecting the sample. There are 70 companies, so the total data used was 210. This research uses multiple regression method for data analyst. The result shows that profitability, debt to asset ratio, and firm age have effect to firm value, but firm size, liquidity, audit committee, company growth, and board size have no effect to firm value
Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI Mutiara Mayang Sari; Indra Arifin Djashan
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.v14i2.1671

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of dividend policy, liquidity, profitability, leverage, firm size, firm age, firm growth on firm value. This Study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sample selection in this study uses a judgement sampling method by setting five sample criteria, so that the sample obtained is 288 companies. In testing hypothesis, this research uses multiple regression method. The results of this study conclude that the variables of profitability have a positive effect on firm value and variables firm growth has negative effect on firm value, but the variables of dividend policy, liquidity, leverage, firm size, firm age have no effect on earnings management.
Co-Authors Arton Bryan Prasetyo ARYA PRADIPTA Denta Felli Ananda ELVI FAUZIA Grischa Jovanka Jennifer Thurana Leona Vierman Alzura Livani Arta Hiudy MEIRYANANDA PERMANASARI Mutiara Mayang Sari Nicholas Aditya Olivia Visakha SHELLA PUTRI RIANA STEFANI MAGDALENA CHANDRA WISNU HERMANTO YOSUA TIARA WIHARJA Yupiter Gulo