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CARBON CREDIT DAN FAKTOR-FAKTOR LAIN YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR RIKI SANJAYA
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 (122.098 KB) | DOI: 10.34208/jba.v19i2.269

Abstract

The objectives of this research is to test and analyze whether growth opportunities, firm size, cash ratio, firm age, carbon credit, debt ratio and non-debt tax shield have influence to firm performance. 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 from December 2010 until December 2015 in Indonesian Stock Exchange with research time period from 2010 until 2015. Only 40 companies meet the criteria and taken as samples. The samples of this research collected using purposive sampling. This research used multiple regression. The result of this research show that firm size and debt ratio influence firm performance on manufacturing companies with industry classification basic industry and chemicals listed in Indonesian Stock Exchange. On the other hand growth opportunities, cash ratio, firm age, carbon credit and non-debt tax shield not influence firm performance. While simultaneously, all the variables in this research influence firm performance.
PENGARUH GOOD CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN DWI PUTRI KARTIKA SARI; RIKI SANJAYA
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 (115.812 KB) | DOI: 10.34208/jba.v20i1.404

Abstract

The objective of this research to investigate the influence of good corporate governance and firm’s characteristic on firm value as a firm’s strategy to upgrade their value. This study use financial statement from non financial firm in Bursa Efek Indonesia for three years, start from 2014 – 2016. This study using purposive sampling method for determine a sample is required and using multiple regression and statistic descriptive for analyze data. The result of this study is four of eight variable independen influence on firm value. Independent commissioner, size of commissioner, Return on Equity, and Leverage as a component of good corporate governance influence firm value. But another good corporate governance’s component like managerial ownership, institusional ownership, audit committee, and component of firm’s characteristic there is firm size don’t effect firm value.
PENGARUH INFORMASI AKUNTANSI DAN NONAKUNTANSI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Ricky; 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 (228.877 KB) | DOI: 10.34208/ejatsm.v2i3.1633

Abstract

The purpose of this research is to examine the effect of profitability, institutional ownership, managerial ownership, dividend policy, firm size, capital structure, liquidity ratio, and activity ratio on firm value in nonfinancial companies listed in Indonesia Stock Exchange. This research used 54 listed nonfinancial companies listed in Indonesia Stock Exchange and the data were selected using purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression method. The research results show that profitability, institutional ownership, managerial ownership, firm size, capital structure, and activity ratio had significant effect towards firm value, whereas dividend policy and liquidity ratio had no effect towards firm value.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN Michella Pungesdika; Riki Sanjaya
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.v2i4.1822

Abstract

The objective of this research is to obtain empirical evidence about the effect of audit quality, board of independent commissioner, audit committee, firm size, financial leverage, firm age, return on assets, institutional ownership, and managerial ownership towards earnings management. Population of this research are non-financial firms listed in Indonesia Stock Exchange (IDX) from 2018-2020. Samples are selected using purposive sampling method and 312 data are used. Hypotheses in this research was analyzed using multiple linear regressions. The result of this research showed that audit quality and return on assets have effect on earnings management, whereas board of independent commissioner, audit committee, firm size, financial leverage, firm age, institutional ownership, and managerial ownership do not have effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Sherly Liana; Riki Sanjaya
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.v2i4.1823

Abstract

This research aims to analyse and obtain empirical evidence about the influence of independent variables on Firm value. The independent variables tested in this research were Managerial Ownership, Institutional Ownership, Company Growth, Return on Asset (ROA), Debt to Asset Ratio, Liquidity and Firm Size. The sample of this research consisted 103 non-financial company that had been listing in Indonesia Stock Exchange from 2018 to 2020. The sample chosen is by using purposive sampling method and the hypothesis is tested by using multiple regression analysis. The result showed that ROA and Debt to Asset Ratio had influence on Firm value. Meanwhile, the other five variables namely Managerial Ownership, Institutional Ownership, Company Growth, Liquidity and Firm Size had no influence on Firm value.