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Journal : Jurnal Bisnis dan Akuntansi

 1 
TATA KELOLA PERUSAHAAN DAN NILAI PERUSAHAAN CYNTHIA LAVENIA YOHENDRA; MEINIE SUSANTY
Jurnal Bisnis dan Akuntansi Vol 21 No 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 | Full PDF (166.253 KB) | DOI: 10.34208/jba.v21i1.505

Abstract

The purpose of this research is to provide empirical evidence about the influence of managerial ownership, independent board of commissioners, audit committee, institutional ownership, size, debt to equity ratio, return on equity, liquidity and dividend payout ratio on Tobin’s Q as a measure of firm value. Sample of this research are 57 non financial companies listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during the research period 2014 until 2016, thus totaled 171 data. Data were analyzed using multiple regression method. The empirical evidence of this research indicated that debt to equity ratio have significant influence with negative direction of the relationship while, return on equity and dividend payout ratio have significant influence on firm value with positive direction of the relationship. Besides that, managerial ownership, independent board of commissioners, audit committee, institutional ownership, size, and liquidity have no significant influence on firm value.
TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA FLORENCIA FLORENCIA; MEINIE SUSANTY
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (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 | Full PDF (201.038 KB) | DOI: 10.34208/jba.v21i2.615

Abstract

The purpose of this study is to examine the factors that influence earnings management on non financial companies that listed in Indonesia Stock Exchange. These factors are firm size, audit quality, audit committee, institutional ownership, return on assets, leverage, and free cash flow. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2015-2017. The samples of this study are selected by using purposive sampling method and 558 data are taken. This research used a modified Jones model to calculate discretionary accruals values. This research used multiple regression analysis to determine the relationship between the factors and earnings management. The result of this study shows that return on assets, leverage, and free cash flow have effect on earnings management. On the other hand, firm size, audit quality, audit committee, institutional ownership do not have significant effect on earnings management.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN YANG TERCATAT DI BURSA EFEK INDONESIA ZAHRA AFIFAH; MEINIE SUSANTY
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 | Full PDF (525.372 KB) | DOI: 10.34208/jba.v21i1a-1.711

Abstract

The purpose of this study is to determine and examine financial aspects (measured by financial ratio such as financial leverage, profitability, investment opportunity, dividend policy, liquidity, capital structure, and earnings per share), characteristic aspect (measured by firm size), and corporate governance (measured by managerial ownership, independent board of commissioners, and audit committee) in affecting firm value in nonfinancial companies listed in Indonesia Stock Exchange. This research used 59 listed non-financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2013 to 2016. The analysis was performed using multiple linear regressions analysis method to determine the model of research. The research results show that profitability, dividend policy, earnings per share, and independent board of commissioners had influence towards firm value.
Pengaruh Kualitas Audit terhadap Manajemen Laba Riil dengan Corporate Governance sebagai Moderasi Meinie Susanty
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): 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.v24i2.1094

Abstract

The purpose of this study is analyze of effect audit quality on real earning management with corporate governance/CG as moderating. Previous study have found that high audit quality bring implication for manager to do real earning management because there is limitation of overstated asset in balance sheet for doing discretionary accrual earning management. Measurement of audit quality use multidimension aspect include competence and independent aspect of auditor with analyze of effect of audit quality on real earning management with CG as moderating on public listed company in Indonesia. Indicator of CG use ASEAN Corporate Score Card. Finding found that high audit quality with multidimension measurement Audit Quality Metric Score (AQMS) increase real earning management in production cost abnormally and discretionary accrual, but not with operating cash flow abnormally at individual level and at aggregate level in real earning management group from operating cash flow abnormally, production cost and discretionary accrual. Good corporate governance (GCG) found could moderate cash flow operating abnormally and production cost in real earning management at individual level. Meanwhile GCG could not moderate real earning management on discretionary accrual at individual level and at aggregate level on operating cash flow abnormally, production cost, and discretionary accrual. This study have implication to audit quality research that use multidimension measurement include competency and independent of auditor with AQMS and real earning management real with CG ASEAN Corporate Score Card as moderating.
Pengaruh Kualitas Audit terhadap Manajemen Laba Riil dengan Corporate Governance sebagai Moderasi Meinie Susanty
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): 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.v24i2.1094

Abstract

The purpose of this study is analyze of effect audit quality on real earning management with corporate governance/CG as moderating. Previous study have found that high audit quality bring implication for manager to do real earning management because there is limitation of overstated asset in balance sheet for doing discretionary accrual earning management. Measurement of audit quality use multidimension aspect include competence and independent aspect of auditor with analyze of effect of audit quality on real earning management with CG as moderating on public listed company in Indonesia. Indicator of CG use ASEAN Corporate Score Card. Finding found that high audit quality with multidimension measurement Audit Quality Metric Score (AQMS) increase real earning management in production cost abnormally and discretionary accrual, but not with operating cash flow abnormally at individual level and at aggregate level in real earning management group from operating cash flow abnormally, production cost and discretionary accrual. Good corporate governance (GCG) found could moderate cash flow operating abnormally and production cost in real earning management at individual level. Meanwhile GCG could not moderate real earning management on discretionary accrual at individual level and at aggregate level on operating cash flow abnormally, production cost, and discretionary accrual. This study have implication to audit quality research that use multidimension measurement include competency and independent of auditor with AQMS and real earning management real with CG ASEAN Corporate Score Card as moderating.
Co-Authors CYNTHIA LAVENIA YOHENDRA Ericko Harsana FLORENCIA FLORENCIA OFIRA CALLISTA THERESA VALENTIA ZAHRA AFIFAH