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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
IRWANTO HANDOJO
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
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

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Abstract

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.
THE EFFECT OF POLITICAL CONNECTIONS AND NATURE OF INDUSTRY ON FRAUDULENT FINANCIAL REPORTING JISELLA NATALIE; IRWANTO HANDOJO; DICKY SUPRIATNA
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.v6i2.3488

Abstract

This research aims to obtain empirical evidence regarding the influence of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, external auditor quality, board of directors' turnover, auditor turnover, frequent number of CEO’s picture, and political connections on fraudulent financial reporting. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, using a purposive sampling method, resulting in 197 data points. The data were analyzed using multiple linear regression with SPSS software. The results of the research show that financial targets, financial stability, and board of directors' turnover have a positive influence on fraudulent financial reporting. Meanwhile, the nature of the industry has a negative influence on fraudulent financial reporting. External pressure, ineffective monitoring, external auditor quality, auditor turnover, frequent number of CEO’s picture, and political connections do not significantly influence fraudulent financial reporting.
Pengabdian Peningkatan Nilai Produk Dengan Pengelolaan Biaya dan Margin di PT Tentang Anak Bahagia Dewi Agustina; Irwanto Handojo; Kartina Natalilova
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/zjcv9v42

Abstract

This community service program aimed to enhance participants' competencies in cost management and margin optimization at PT Tentang Anak Bahagia through an analytical approach covering cost classification, cost driver management, contribution margin analysis, and break-even point analysis. The program was conducted on April 30, 2026, involving 26 participants consisting of company employees and management personnel. The methods employed included interactive lectures, case study discussions, and direct question-and-answer sessions related to the company's operational conditions. Prior to the training, participants completed a questionnaire indicating that their theoretical understanding of cost, value, and margin management was still limited, with an average score of 71.25. Following the training and intervention, a significant improvement was observed, with the average score increasing to 92.92. Statistical analysis using SPSS revealed a moderate correlation between pre-test and post-test scores (r = 0.489, p = 0.015) and a statistically significant difference between scores before and after the training (t = -9.737; p < 0.001). These findings indicate that the training was effective in significantly improving participants' understanding, as evidenced by the consistent and statistically significant increase in scores. Overall, the program successfully strengthened competencies in cost management, margin optimization, and data-driven strategic decision-making, thereby supporting the company's sustainability and long-term growth.
Co-Authors Adeline Kurniawan Agustinus Sri Wahyudi BRYAN SEBASTIAN Cathy Ismantara CHRISTINE LEONARDI DEWI AGUSTINA Febrina Viryani Prasetio Gabrielle HERRI SUGANDI JISELLA NATALIE Kartina Natalilova Muhammad Ghazi Rizka Faniarti Kurniawan Riztia Maulia SUPRIATNA, DICKY TJHAI FUNG JIN Umar Issa Zubaidi Yessica Christine