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DJASHAN, INDRA ARIFIN
STIE Trisakti
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The Analysis of The Effect of Profitability and Other Factors on Earnings Management Livani Arta Hiudy; Indra Arifin Djashan
Media Bisnis Vol 15 No 1 (2023): 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.v15i1.1829

Abstract

The objective of this research is to obtain empirical evidence of independent variables related to earnings management in non-financial companies. The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, return on assets, sales growth, board size, and audit committee. This research used companies listed in non-financial sectors in Indonesia Stock Exchange from 2019 until 2021. There are 321 sample datas selected by using purposive sampling method. The model used in this research is multiple regression analysis. The result of this research shows that return on assets has an effect on earnings management. On the other hand, other independent variables, such as, managerial ownership, institutional ownership, firm size, leverage, sales growth, board size, and audit committee have no effect on earnings management.
Factors Affecting Accounting Students Career Selection Interests as Public Accountants Grischa Jovanka; Indra Arifin Djashan
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7564

Abstract

Purpose - This research aims to obtain empirical evidence about the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social values as independent variables on career selection interests as public accountants as the dependent variable. Research Method - The data was collected by distributing questionnaires containing thirty-five questions related to the variables through Google Form to accounting students from West Jakarta private universities or colleges with accredited “A” or “Excellent (Unggul)” accounting department per 2022. The purposive sampling method was used to select the sample that fulfilled this research's criteria, resulting in 208 valid data that can be used, while multiple regression and hypothesis testing are used as the data analysis methods. Findings - The results of this research indicated that financial rewards, professional recognition, and social values have impact on accounting students career selection interests as public accountants. Besides obtaining financial rewards, accounting students' main objective in working is to seek professional recognition from their work environment and gain social relations with their surroundings. Implication - Accounting students are attracted to public accountant profession due to expectations of higher long-term financial rewards, professional recognition, and opportunities for self-development across various fields through pursuing social values. Clear information about career prospects and development opportunities in accounting is needed, as well as attention to student expectations of financial rewards, professional recognition, and social values that can be gained to increase their interest. Public accountants also offer opportunities to broaden knowledge and insights in other fields.
FAKTOR-FAKTOR YANG DAPAT MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Yosua Tiara Wiharja; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1807

Abstract

The purpose of this research is to obtain empirical evidence about the impact of independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors on earning management. The populations on this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. This research used multiple regression method to analyze data and by purposive sampling method for sampling technique. The result of the sampling there are 101 non-financial companies that are qualified to be taken as research sample. This research finds that independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors have no effect on earnings management
AUDIT QUALITY, INDEPENDENT COMMISSIONER, RETURN ON ASSETS, AND FACTORS AFFECTED OF EARNINGS MANAGEMENT Leona Vierman Alzura; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol 3 No 3 (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.v3i3.2198

Abstract

This research objectives are to obtain empirical evidence about factors that affect earnings management, specifically, the influence of leverage, firm size, return on asset, sales growth, audit quality, independent commissioner, institutional ownership, and managerial ownership on earnings management. The population that is used in this research are all non-financial companies listed in the Indonesia Stock Exchange from 2019 to 2021 and apply purposive sampling as the sampling method. With this method, it is obtained that one hundred nineteen (119) non-financial companies fit with the sampling criteria and selected as the sample with the total of 357 data. This research uses multiple regression methods to analyze the data. The result obtained from multiple regression shows that return on asset, audit quality, and independent commissioner have an effect on earnings management. On the contrary, other independent variables, which are leverage, firm size, sales growth, board of director, institutional ownership, and managerial ownership have no effect on earnings management.
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.
The Analysis of The Effect of Profitability and Other Factors on Earnings Management Livani Arta Hiudy; Indra Arifin Djashan
Media Bisnis Vol. 15 No. 1 (2023): 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.v15i1.1829

Abstract

The objective of this research is to obtain empirical evidence of independent variables related to earnings management in non-financial companies. The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, return on assets, sales growth, board size, and audit committee. This research used companies listed in non-financial sectors in Indonesia Stock Exchange from 2019 until 2021. There are 321 sample datas selected by using purposive sampling method. The model used in this research is multiple regression analysis. The result of this research shows that return on assets has an effect on earnings management. On the other hand, other independent variables, such as, managerial ownership, institutional ownership, firm size, leverage, sales growth, board size, and audit committee have no 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 | 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
PENGARUH FREQUENT CEO’S PICTURE DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT SHELLA PUTRI RIANA; INDRA ARIFIN DJASHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i1.2898

Abstract

This study aims to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, effective monitoring, institutional ownership, nature of industry, change in auditor, company size, change of director, frequent CEO's picture on fraudulent financial statements. This study uses companies listed on the Indonesia Stock Exchange in the manufacturing sector for the period 2021 to 2023. The sample in this study was 66 companies that had passed the five sample criteria. The data were analyzed through descriptive statistical tests, data quality tests, classical assumption tests dan hypothesis testing using multiple linear regression methods with the IBM SPSS Statistic 25 program. The results of this study indicate that financial stability, external pressure, nature of industry, effective monitoring, and change in auditor have an influence on fraudulent financial statements. While financial target, institutional ownership, company size, change of director, and frequent CEO's picture do not have an influence on fraudulent financial statements.
Peningkatan Literasi Kewirausahaan Berbasis Data bagi Mahasiswa Internasional Indra Arifin Djashan; Denta Felli Ananda; Arton Bryan Prasetyo
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1456

Abstract

This community service activity aims to improve international students' understanding of data-driven entrepreneurship through a guest lecture program delivered by lecturers from STIE Trisakti, Jakarta, to college and high school students at Burapha University International College (BUUIC), Thailand. The session, themed "Entrepreneur and Data Analytics for Business," was designed to introduce the use of data analytics in business decision-making and entrepreneurial innovation. A total of 107 participants attended this activity and provided feedback through a post-activity survey. Descriptive analysis showed a very high level of Overall Satisfaction with an average score of 4.579 using a Likert scale of 1-5, reflecting a positive and relevant learning experience for participants. The integration of the BBQ Sales Prediction case study helped students understand how data is used to analyze sales patterns and formulate evidence-based business strategies. This activity not only enriched the insights of BUUIC students but also strengthened international academic collaboration between Indonesia and Thailand. Overall, this guest lecture program made a real contribution to improving data-driven entrepreneurship literacy and supporting the development of global competencies in participants.
CEO NARCISSISM, CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN PENGHINDARAN PAJAK Jennifer Thurana; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3383

Abstract

The purpose of this research is to obtain empirical evidence about the effect of CEO narcissism, board of size, female directors, company size, return on assets, leverage, and institutional ownership on tax avoidance. The population of this research consist of manufacturing companies listed in Indonesia Stock Exchange with a research period of 2022-2024. The sampling method used was purposive sampling, resulting in a sample of 130 companies and 390 data. The data was processed and analyzed using multiple regression with Statistical Program for Social Science (SPSS) software. The results of this research indicate that CEO narcissism, board of size, company size, return on assets and leverage have an effect on tax avoidance. However, female directors and institutional ownership have no effect on tax avoidance.
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