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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
TJHAI FUNG JIN
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI BEI IGNATIA MARIA SANIAMISHA; TJHAI FUNG JIN
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 (533.816 KB) | DOI: 10.34208/jba.v21i1a-1.709

Abstract

The objective of this research is to obtain empirical evidence of firm size, leverage, corporate strategy, cash holding, profitability, board independence, institutional ownership, and dividend as independent variables to earnings management as dependent variable in Indonesian non-financial companies.This research used companies listed in non-financial sectors in Indonesia Stock Exchange during 2014-2016 as the population. There are 107 companies meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis.The result show that corporate strategy, cash holding, leverage, and profitability have effect on earnings management, while other independent variables such as firm size, board independence, institutional ownership, and dividend have no effect on earnings management in the company.
Tata Kelola Perusahaan, Financial Leverage, Profitabilitas, dan Pengaruhnya terhadap Praktik Manajemen Laba Tjhai Fung Jin
Media Bisnis Vol 15 No 1 (2023): 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.v15i1.1980

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of corporate governance, financial leverage, and profitability towards earnings management. The corporate governance consists of managerial ownership, institutional ownership, and board director size. Samples of this research were selected based on the purposive sampling method and resulted in 29 manufacturing companies listed on Indonesian Stock Exchange during the period of 2017-2021 or total 142 data after outlier test. A total of 142 data were analyzed using multiple linear regression. The results of this research show that board director size has significant negative influence on earnings management. The company who has more directors, it shows a good corporate governance and affect on decreasing earnings management pratice. Other variables such as managerial ownership, institutional ownership, financial leverage, and profitability have no influence on earnings management.
THE INVESTMENT OPPORTUNITY SET, RASIO KEUANGAN, KEPEMILIKAN SAHAM, UKURAN DAN NILAI PERUSAHAAN Felicia Angelica; Tjhai Fung Jin
E-Jurnal Akuntansi TSM Vol 3 No 1 (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.v3i1.1918

Abstract

This study aims to obtain empirical evidence regarding the influence of profitability, liquidity, leverage, firm size, dividend policy, capital structure, managerial ownership, investment opportunity set on firm value. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021.This study used a purposive sampling method to determine the criteria for the selected sample. The research samples obtained were 40 manufacturing companies. Multiple regression was used to analyze research data with a total of 120 data. The results obtained in this study show that profitability, leverage, and capital structure have an influence on firm value. Liquidity, firm size, dividend policy, managerial ownership, and investment opportunity set have no influence on firm value.
Finance Cash Management Pada PT. MAP Aktif Adiperkasa, Tbk Keren Kartini Juanda; Arwina Karmudiandri; Julisar Surjadi; Tjhai Fung Jin
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 2 (2022): 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/aset.v1i2.1871

Abstract

This internship was held at PT MAP Aktif Adiperkasa, Tbk, a retail company of sports, toys, and lifestyle products. The work assigned to the author relates to internal payments such as processing reimbursement claims, petty cash reimbursement, advance, and advertisement tax payments. While processing reimbursement claims, the author encountered various problems and then decided to make a guide for processing reimbursement claims and identify reimbursement claim system as an innovation project. The author gained a lot of experience and knowledge and could complete projects on time. The limitation of the reimbursement claim system allows the requestor to attach the invoice for one of the expense types. The system should be improved by not allowing the requestor to submit the form if the invoice has not been completely attached to each expense type.
Determınan Manajemen Laba: Fınancıal Leverage, Profıtabılıtas, dan Karakterıstık Perusahaan Ellysia Millenia; Tjhai Fung Jin
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): 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.v23i2.983

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, financial leverage, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, profitability, and firm growth on earnings management. The research sample consisted of 122 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019 with 366 data tested using the multiple regression method. The results showed that financial leverage and firm growth have effect on earnings management. On the other hand, firm size, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, and profitability do not show any effect on earnings management.
PERBEDAAN GENDER, KARAKTERISTIK PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Marlyn Meliantha; Tjhai Fung Jin
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 (416.896 KB)

Abstract

This study aims to determine the effect of Return on Assets, board of director’s size, board of director’s independence, leverage, firm age, firm size, and gender diversity on the corporate social responsibility disclosure. The research data consist of 65 manufacturing companies listed on the Indonesian Stock Exchange consistently from 2017 to 2020 which are selected by purposive sampling method. This study uses multiple linear regression to analyze the data. The results of this study indicate that leverage, company size, and gender diversity affect the corporate social responsibility disclosure, while Return on Assets, size of the board of directors, independence of the board of directors, and company age have no effect on corporate social responsibility disclosure
THE LEVERAGE, ARUS KAS BEBAS, KARAKTERISTIK PERUSAHAAN, DAN MANAJEMEN LABA Allbestin Primalestari; Tjhai Fung Jin
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.v2i4.1762

Abstract

This study aims to obtain empirical evidence and analyze the influence of leverage, motivational bonuses, free cash flow, firm size, board size, size of audit committee, independent commissioners, managerial ownership, and institutional ownership as independent variables on earnings management as a dependent variable. The company used in this research is non-financial companies that listed on Indonesian Stock Exchange (IDX) consistently from 2017 to 2020. There are 66 companies which have 264 data meet the criteria by using purposive sampling method. This study uses multiple regression models for data analyst and uses Modified Jones Model to estimate the value of discretionary accruals as the proxy of earnings management. The result of this study show that leverage, free cash flow, and board size have an influence on earnings management. However, other variables such as motivational bonuses, firm size, size of audit committee, independent commissioners, managerial ownership, and institutional ownership do not have an influence on earnings management.
PENDAMPINGAN BAGI SISWA SISWI OSIS MENERAPKAN AJARAN SUN TZU UNTUK “HOW TO ANSWER ARE YOU a LEADER or a FOLLOWER?” Vita Briliana; Agustinus Sri Wahyudi; Tjhai Fung Jin; Ricky A. Mulyana
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4: September 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i4.6462

Abstract

Program pengabdian kepada masyarakat dilaksanakan bertujuan untuk mengevaluasi dasar kepemimpinan siswa-siswi SMA Methodist wilayah Jakarta Utara. Diawali dengan pendampingan pengenalan ajaran Sun Tzu untuk menjadi leader sebagai pelatihan dasar leadership kepada siswa-siswi di sekolah menengah atas tersebut. Selanjutnya untuk mengenali diri mereka apakah mereka berpotensi sebagai seorang leader atau follower maka diberikan test communication style melalui metode test tertulis menjawab pertanyaan indicator dominant dan sociability. Hasil test kemudian dibahas agar mereka lebih mengenali diri mereka masing-masing. Program ini kemudian diakhiri dengan memotivasi mereka untuk dapat membangun jiwa leadership dan berproses serta meyakinkan mereka untuk kemajuan studi dan karier dimasa mendatang.
Determ?nan Manajemen Laba: F?nanc?al Leverage, Prof?tab?l?tas, dan Karakter?st?k Perusahaan Ellysia Millenia; Tjhai Fung Jin
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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.v23i2.983

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, financial leverage, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, profitability, and firm growth on earnings management. The research sample consisted of 122 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019 with 366 data tested using the multiple regression method. The results showed that financial leverage and firm growth have effect on earnings management. On the other hand, firm size, firm age, audit quality, audit committee size, board size, managerial ownership, institutional ownership, and profitability do not show any effect on earnings management.
Tata Kelola Perusahaan, Financial Leverage, Profitabilitas, dan Pengaruhnya terhadap Praktik Manajemen Laba Tjhai Fung Jin
Media Bisnis Vol. 15 No. 1 (2023): 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.v15i1.1980

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of corporate governance, financial leverage, and profitability towards earnings management. The corporate governance consists of managerial ownership, institutional ownership, and board director size. Samples of this research were selected based on the purposive sampling method and resulted in 29 manufacturing companies listed on Indonesian Stock Exchange during the period of 2017-2021 or total 142 data after outlier test. A total of 142 data were analyzed using multiple linear regression. The results of this research show that board director size has significant negative influence on earnings management. The company who has more directors, it shows a good corporate governance and affect on decreasing earnings management pratice. Other variables such as managerial ownership, institutional ownership, financial leverage, and profitability have no influence on earnings management.
Co-Authors Agustinus Sri Wahyudi Allbestin Primalestari ARWINA KARMUDIANDRI Ellysia Millenia Felicia Angelica IGNATIA MARIA SANIAMISHA Julisar Surjadi Keren Kartini Juanda Marlyn Meliantha RICKY A. MULYANA VITA BRILIANA