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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAPAT DI BURSA EFEK INDONESIA Deasy Putri; Suryanto
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.v2i4.1732

Abstract

This study aims to examine the factors that affect the value of companies in non-financial companies in Indonesia. There are seven independent variables in this study, including: dividend policy, managerial ownership investment opportunity, leverage, profitability, firm size, earnings per share.Fifty eight companies listed during the period 2014-2016 in Indonesia were selected as samples using purposive sampling method. And data analysis is done by using multiple linear regression method.The results of this study indicate that there is a positive effect of dividend policy, profitability, company size, earnings per share on the value of the company. While investment opportunity, managerial ownership, and leverage have no effect on company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN Della Mayrenza; Suryanto
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.v2i4.1733

Abstract

The purpose of this research is to get an empirical evidence about factors that influence firm value. Independent variables used in this research are leverage, liquidity, profitability, firm size, investment policy, activity, dividend policy, firm growth, institutional ownership, and managerial ownership. The objects of this research are nonfinancial companies listed in Indonesia Stock Exchange (IDX) from the period of 2015 to 2017. This research used 66 companies as samples and samples selected using purposive sampling method. Data were analyzed using multiple regression method. In this research, firm value were measured by PBV (Price to Book Value). The result of this research indicates that leverage, profitability, investment policy, institutional ownership, and managerial ownership have influence toward firm value. While liquidity, firm size, activity, dividend policy, and firm growth have no influence toward firm value.
PENGARUH TAX AVOIDANCE, RETURN ON ASSET, CURRENT RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Angeline Paskaria Apriliani; Suryanto
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.v3i2.2068

Abstract

This study aims to test what factors are like tax avoidance, return on asset, current ratio, debt to equity ratio, firm size, dividend payout ratio, and firm growth affect firm value in non financial firms listed on Indonesia Stock Exchange. Population of this study is non financial firms listed on Indonesia Stock Exchange since 2018 until 2021. This study used purposive sampling method with 93 company selected for a total 279 data over a three years period. The hypotheses in this research are tested using multiple regression method. The result of this study shows that return on asset also debt to equity ratio have a positife affect on firm value and firm growth has a negative affect on firm value. While, for other variables such as tax avoidance, current ratio, firm size, and dividend payout ratio do not affect firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN PADA BURSA EFEK INDONESIA Hendra; Suryanto
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.v3i3.2189

Abstract

As of March 2022, there are 783 companies that have conducted an IPO on the Indonesia Stock Exchange. Investors need to analyze the company's value to find out the company's performance. This study was conducted to determine the effect of the dependent variable on Firm Value on the independent variables Return on Assets, Debt to Assets Ratio, Current Ratio, Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee. The object of this study is a non-financial company listed on the Indonesian stock exchange from 2019 – 2021 as a population. The sampling method used in this study is purposive sampling and the method for analyzing data used multiple regression method. There were 93 companies and 279 data that passed the criteria. This study states Return on Assets and Debt to Assets Ratio have a positive effect on Firm Value. The current Ratio has a negative effect on firm value. Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee have no effect on Firm Value.
Faktor - Faktor yang mempengaruhi Nilai Perusahaan Non-Keuangan di Bursa Efek Indonesia Aurellia Chrestella; Suryanto Suryanto
Media Bisnis Vol. 13 No. 3 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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

Abstract

The purpose of this study was to obtain empirical evidence about the effect of independent variables on firm value. This research uses independent variables of managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and investment decisions. This study uses a population of non-financial companies listed on the Indonesia Stock Exchange from the period 2015 to 2017. There are 83 non-financial companies selected as the final sample and the hypothesis tested using multiple regression analysis. The results contained in the study show the influence of profitability, company growth, and investment decisions on firm value, while managerial ownership, institutional ownership, capital structure, and firm size have no influence on firm value..
Pelatihan Penyegaran Prinsip Akuntansi untuk Akuntan di PT Anugrah Argon Medica dengan Model GOAD Astrid Rudyanto; Suryanto; Kartina Natalilova; Widyawati Lekok; Apit Susanti; Yohanes
Altifani Journal: International Journal of Community Engagement Vol. 5 No. 1 (2024): 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.v5i1.339

Abstract

This community service program aims to offer a fundamental accounting refresher to accountants at a prominent distribution company in Indonesia (PT Anugrah Argon Medica) with GOAD model. This practice aims to reinforce their comprehensive understanding of journal logic and its influence on financial accounts and their interpretation. Every accountant must possess a comprehensive understanding of fundamental accounting principles to accurately prepare journals and comprehend the effect of each journal entry on the components of the financial statements, especially in distribution companies. This community service initiative is aimed at all accounting personnel in PT Anugrah Argon Medica. This community service project occurred over seven days, specifically from August 15 to August 28, 2024, at the company's headquarters. Community service activities commenced with an introduction to normal balances, the creation of general journals, the adjustment of journals, and the preparation of financial statements. Quantitative and qualitative test results indicated an enhancement in employees' fundamental accounting skills following the training session.
Enhancing Financial Literacy Among Non-Financial Employees in the Parenting Tech Industry: A Case Study of PT. Tentang Anak Suryanto Suryanto; Kartina Natalilova; Annisa Kanti; Nila Pusvikasari
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i1.967

Abstract

A lack of understanding regarding the impact of operational activities on financial statements often hinders cash flow efficiency, particularly in fast-paced startup environments. This Community Service (Pengabdian Kepada Masyarakat) activity aimed to enhance the financial literacy of non-financial employees at PT. Tentang Anak through the "Finance 101: Understanding Business Finance" training program. The training was conducted on January 23, 2026, utilizing lecture methods, case study discussions, and measurable evaluations. The material covered basic accounting concepts, the Cash Conversion Cycle (CCC), and company-specific terminology such as Total Product Value (TPV). Evaluation results demonstrated a significant improvement in participant understanding, with the majority of participants achieving post-test scores above 70, compared to varying lower scores in the pre-test. Participants also responded positively regarding the relevance of the material to their daily work, specifically in understanding the urgency of timely financial administration processes.
ANALISIS PERAN GREEN ACCOUNTING, TATA KELOLA, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MELLANI ANGELI; SURYANTO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3504

Abstract

This study aims to obtain empirical evidence on the influence of green accounting, tax planning, managerial ownership, audit committee, board size, dividend policy, profitability, and firm size on firm value. This research is expected to provide insight into additional factors that influence firm value. This study used a sample of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 46 manufacturing companies, equivalent to 138 data sets, met the research criteria. The sample was selected using a purposive sampling method and analyzed using multiple linear regression. The results show that managerial ownership and firm size have a positive influence on firm value. Management share ownership can increase investor confidence in the company, thereby increasing firm value. Larger companies have a higher level of stability. A company's stock price increases as a result of this stability in the capital market. Furthermore, green accounting, tax planning, audit committee, board size, dividend policy, and profitability have no effect on firm value.
PENGARUH AUDITOR SWITCHING DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Merylin Denisa Gunawan; Suryanto Suryanto
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): 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.v5i2.2861

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of independent variables on the dependent variable. The independent variables used in this research are firm age, audit quality, leverage, profitability, firm size, and auditor switching. Meanwhile, the dependent variable used is earnings management. The object used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 until 2023. The sample selection method used purposive sampling with predetermined criteria. There are 80 companies that meet the criteria with a total of 240 data. This research used multiple regression analysis to analyze the data. The results of this research shows that firm age and auditor switching has a negative effect on earnings management. On the other hand, audit quality, leverage, profitability, and firm size has no effect on earnings management.    
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Theofilus William; Suryanto
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): 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.v5i4.3094

Abstract

This study aims to examine the influence of Return on Assets, Leverage, Firm Size, Sales Growth, Capital Intensity, Transfer Pricing, Audit Committee, and Institutional Ownership on Tax Avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023.The method used in this study is purposive sampling, resulting in a sample of 65 companies with a total of 195 data points. The data analysis method employed is multiple linear regression, using SPSS version 25 as the analytical tool. The results of this study indicate that Return on Assets, Sales Growth, and Capital Intensity have an effect on Tax Avoidance, while Leverage, Size, Transfer Pricing, Institutional Ownership, and Audit Committee do not have an effect on Tax Avoidance.