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Tjahjono, Rudi Setiadi
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OWNERSHIP, FIRM SIZE DAN RASIO KEUANGAN TERHADAP EARNINGS MANAGEMENT Fadhillah, Muhammad Reza; Tjahjono, Rudi Setiadi
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.v3i2.2090

Abstract

This study aims to obtain empirical evidence and analyze the factors that influence earnings management. The independent variables used in this research are institutional ownership, leverage, firm size, firm age, growth, liquidity, profitability. The dependent variable used in this study is earnings management. The data collection method used in this study is a quantitative method using secondary data. The data used in this study are the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research data was obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 71 companies with a total of 213 data. Hypothesis testing used in this study is multiple regression. The results of this study indicate that leverage, firm age, profitability has an effect on earnings management. Whereas institutional ownership, firm size and financial ratio which consist of growth and liquidity have no effect on earnings management.
RASIO KEUANGAN DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN Palupi, Tisa Indah; Tjahjono, Rudi Setiadi
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.v3i2.2093

Abstract

The purpose of this study is to obtain empirical evidence that the independent variables return on assets, debt to asset ratio, firm size, company growth, dividend policy, independent commissioners, and board size have an influence on the dependent variable, namely firm value. In this study, the population used was manufacturing companies listed on the Indonesian stock exchange from 2019 to 2021 with the purposive sampling method used. The data obtained were 120 manufacturing company data. The test used in this study is multiple regression which helps to determine the influence between the dependent variable and the independent variable. The results of this study indicate that the variables return on assets, debt to asset ratio, company growth, independent commissioners, and board size have an effect on firm value. Meanwhile, the variable firm size and dividend policy have no effect on firm value.
PROFITABILITAS USAHA DAN ELEMEN LAINNYA TERHADAP NILAI PERUSAHAAN Dinda Sal Sabila; Tjahjono, Rudi Setiadi
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.v3i3.2216

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, solvability, liquidity, firm size, dividend policy, institutional ownership and managerial ownership on firm value. The population used in this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample used in this research is 59 non-financial companies listed on the Indonesia Stock Exchange. Purposive sampling is a sampling method used with a total of 177 data and to analyze the data using multiple regression analysis. The results of this study indicate that profitability, solvability and institutional ownership have an influence on firm value while liquidity, firm size, dividend policy, and managerial ownership have no effect on firm value.
KOMPLEKSITAS AUDIT DAN FAKTOR LAIN: APAKAH MEMENGARUHI AUDIT REPORT LAG Irene, Irene; Tjahjono, Rudi Setiadi
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): 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.v4i2.2528

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of audit complexity, ownership concentration, profitability, solvency, liquidity, audit committee, public accounting firm size, company size, and company age on audit report lag. Audit report lag can be minimized by knowing the factors that affect the audit report lag in companies in Indonesia.This study uses secondary data which is the financial statement data of non-financial companies for the period 2015 to 2019 which are listed on the Indonesia Stock Exchange (IDX). The selected sample in this study has been determined by the criterias using the purposive sampling method. The sample selection of 142 companies was tested using multiple regression analysis. The results of this study indicate that solvency, liquidity, audit committee, size of public accounting firm, and company age have no effect on audit report lag. The results of this study differ from the ownership concentration, profitability, and company size which have a negative effect on the audit report lag. On the other hand, audit complexity has a positive effect on audit report lag.
Analisis Pengaruh Profitability dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Berbasis Konsumen Leonardo, Lauren; Tjahjono, Rudi Setiadi
Media Bisnis Vol. 16 No. 2 (2024): 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.v16i2.2498

Abstract

The purpose of this study is to obtain empirical evidence where the independent variables, which are profitability, liquidity, firm size, dividend policy, institutional ownership, and investment decision have an influence on firm value as dependent variable. In this study, the population used was consumer non-cyclical and consumer cyclical companies that listed on Indonesian Stock Exchange from 2020 to 2022 using the purposive sampling method. The data obtained was 111 sample data from consumer non-cyclical and consumer cyclical company for the period 2020 to 2022. After testing the residual normaliity for outliers, the research has resulted on 109 data sample. The test used in this study is multiple regression which helps to determine the influence among the dependent variable and the independent variable. The results of this study indicate that independent variables such as profitablity and leverage have an effect on firm value where liquidity, firm size, dividend policy, institutional ownership, and investment decision have no effect on firm value.
KOMPOSISI ASET DAN AKTIVITAS TERHADAP FRAUD LAPORAN KEUANGAN Nelsen, Nelsen; Tjahjono, Rudi Setiadi
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): 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.v4i3.2650

Abstract

Research of Fraudulent Financial Reporting is to obtain empirical evidence about the influence of financial ratio especially for asset composition, activity, profitability, liquidity, leverage, capital turnover, and other factors such as: managerial ownership, and firm size on fraudulent financial reporting. Research population of this research are non financial firms that listed in Indonesia Stock Exchange at 2016 until 2019. There are 169 companies selected as a samples by using purposive sampling method. Sample of this research are analyzed and tested using logistic regression method. Result of this research implies that profitability, liquidity, leverage, and managerial ownership have no significanct influence toward fraudulent financial reporting, but asset composisition and activity have positive influence on fraudulent financial reporting, and then capital turnover and firm size have negative influence toward the occurrence of fraudulent financial reporting.  
FIRM VALUE: APAKAH BERPENGARUH PADA EKSISTENSI FEMALE BOC DAN FAKTOR LAINNYA William, Kenneth; Tjahjono, Rudi Setiadi
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (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.v5i1.2770

Abstract

This study aims to examine the factors influencing Firm Value. These factors include the existence of the Female Board Commissioner, Tax Avoidance, Dividend Policy, Firm Size, Investment Decision, Leverage, and Profitability. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Using purposive sampling techniques and after a data selection process based on predetermined criteria, a total of 46 companies met the requirements, resulting in 138 observations. The analysis method employed in this research is multiple linear regression, with data processed using SPSS version 25. The results of this study indicate that Leverage, Profitability, and Investment Decision significantly impact Firm Value. Meanwhile, other independent variables, such as the existence of the Female Board of Commissioner, Tax Avoidance, Firm Size, and Dividend Policy, do not have a significant impact on Firm Value.
Co-Authors Dinda Sal Sabila Fadhillah, Muhammad Reza Irene Irene Leonardo, Lauren Nelsen, Nelsen Palupi, Tisa Indah William, Kenneth