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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN JUNITANIA JUNITANIA; SUGIARTO PRAJITNO
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 (438.755 KB) | DOI: 10.34208/jba.v21i1a-1.708

Abstract

The purpose of this study is to test what factors like managerial ownership, institutional ownership, capital structure, profitability, company growth, firm size, audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board 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 2013 until 2016. This study uses 328 sample data selected by using purposive sampling method. The hypotheses in this research are tested using multiple regression method. the result of this study shows that institutional ownership, profitability, size of the commissioner’s board, and proportion of independent commissioner’s board affect firm value. On the other side, other independent variables, managerial ownership, capital structure, company growth, firm size, and audit committee do not affect firm value.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK RASIO KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA Natasya Emanuella Dwi Jayanti; Sugiarto Prajitno
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): 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 (697.735 KB)

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, frequency of audit committee meetings, and independent commissioner towards earnings management. The company used in this research is a manufacturing company listed on the the Indonesia Stock Exchange (IDX) from 2017 until 2020. The number of samples that were obtained using the method were 67 companies dan a total of 196 data. This study uses multiple regression methods to examine the effect of the independent variables on the dependent variable. The result of this study indicate that sales growth has an effect on earnings management. While, managerial ownership, institutional ownership, firm size, leverage, profitability, frequency of audit committee meetings, and independent commissioner have no effect on earnings management.
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Floretta Michelle; Sugiarto Prajitno
E-Jurnal Akuntansi TSM Vol 2 No 2 (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 (241.031 KB)

Abstract

The purpose of this research is to obtain empirical evidence of the return on asset, debt to equity ratio, current ratio, firm size, dividend payout ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on firm value as dependent. The population in this research is non-financial companies, that listed in Indonesia Stock Exchange (IDX) from the period 2018 to 2020. The sample used consists of 48 companies. This sample uses a purposive sampling method. The data analysis methods used multiple regression analysis. The results showed that profitability and leverage had an effect on firm value. Meanwhile, liquidity, firm size, dividend policy, managerial ownership, and institutional have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN JUNITANIA JUNITANIA; SUGIARTO PRAJITNO
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 | DOI: 10.34208/jba.v21i1a-1.708

Abstract

The purpose of this study is to test what factors like managerial ownership, institutional ownership, capital structure, profitability, company growth, firm size, audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board 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 2013 until 2016. This study uses 328 sample data selected by using purposive sampling method. The hypotheses in this research are tested using multiple regression method. the result of this study shows that institutional ownership, profitability, size of the commissioner’s board, and proportion of independent commissioner’s board affect firm value. On the other side, other independent variables, managerial ownership, capital structure, company growth, firm size, and audit committee do not affect firm value.
PENGARUH KONEKSI POLITIK, INTENSITAS MODAL, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK REZA PUTRI UTAMI; SUGIARTO PRAJITNO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): 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.v5i4.3323

Abstract

This study was conducted with the aim of analyzing and obtaining empirical evidence regarding the influence of profitability, company size, institutional ownership, political connections, audit committee, leverage, and capital intensity on tax avoidance, which is proxied by the cash effective tax rate (CETR). The study used manufacturing companies that were consistently listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023 as the research object.  The purposive Sampling method was used as the  data collection technique, resulting in a sample of 72 companies with a total of 216 company samples during period 2021-2023. Data processing for the sample was conducted using the Statistical Package for the Social Sciences (SPSS) Version 25..A multiple linear regression statistical analysis method was employed to test the influence of independent variable on the dependent variables. The results of multiple linear regression analysis for hypothesis testing indicate that probability, company size, institutional ownership, political connections, audit committee, leverage, and capital intensity do not influence tax avoidance.
Motivating and Examining The Students of SMK Triratna for The Final Exams: A Community Service Activities Ian Nurpatria Suryawan; Regi Muzio Ponziani; Sugiarto Prajitno; Debora; Umar Issa Zubaidi; Hilary Flora Agustina Tulli Lasar
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i3.182

Abstract

This study aims to evaluate the effectiveness of motivation training on students' academic performance and psychological readiness at SMK Triratna. The training focused on enhancing both intrinsic and extrinsic motivation to improve students' learning enthusiasm, confidence, and stress management during examinations. Using a quasi-experimental design, data were collected from a sample of students before and after the training through questionnaires and academic assessments. The results indicate a significant increase in students' motivation levels, academic achievement, and mental resilience. The findings suggest that motivation training is a valuable intervention to boost students' academic success and emotional preparedness. It is recommended that such programs be implemented regularly and supported by the school community to sustain positive outcomes.