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All Journal JURNAL BISNIS STRATEGI Jurnal Bisnis dan Akuntansi SOLUSI MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Riset Bisnis & Manajemen Jurnal Abdimas Sosial, Ekonomi, dan Teknologi INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)

DENNY SEPTA HARYANTI

Trisakti School of Management

Author-ID : 3466216

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA YULIANI ALMALITA
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective (s) of this research was verifying whether good corporate governance (size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner) leverage, free cash flow, profitability, losses, audit quality and market to book on earnings management and company’s size as control variable. Data analyze used in this research is secondary data and using purposive sampling where total sample are 69 listed companies on manufacture sector for period 2012-2013. Analysis data method that used in this research is multiple regression method with using SPSS version 19.0. The result of the research concludes that leverage and market to book have influence to earnings management. Whereas size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner, free cash flow, profitability, losses,

FAKTOR-FAKTOR YANG MEMPENGARUHI WORD OF MOUTH PADA NASABAH BANK DEWI KARLINA; DENNY SEPTA HARYANTI
Media Bisnis Vol 13 No 1 (2021): 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.v13i1.950

The purpose of this study is to know how the influence of Service Quality, Perceived Value, and Convenience to Word of Mouth in Mandiri Syariah Bank Jakarta Kedoya Branch and Jakarta Tanjung Duren Branch.The research design used in descriptive research and causality research. The sampling used in this research is nonprobability sampling by purposive sampling methods and will require 152 respondents. The respondents must be the customer in Mandiri Syariah Bank Jakarta Kedoya Branch and Jakarta Tanjung Duren Branch. The research data is processed with IBM Statistic 23 as a tool.The result showed that service quality have an impact to word of mouth. Perceived value have no impact to word of mouth. Convenience have an impact to word of mouth.

BRAND IDENTIFICATION, SATISFACTION, BRAND TRUST, DAN COMMITMENT TERHADAP CUSTOMER LOYALTY PADA KONSUMEN MOTOR SPORT DENNY SEPTA HARYANTI; EDDY HERMAWAN
Media Bisnis Vol 13 No 1 (2021): 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.v13i1.957

The purpose of this study was to examine and analyze the influence of customer brand identification (CBI), customer satisfaction (SAT), customer brand trust (CBT), and customer commitment (CM) to customer loyalty (CL) on Yamaha Vixion motor sport consumers in DKI Jakarta. The form of research conducted in this study are causal and descriptive. Sampling using pusposive sampling technique with the number of respondents as many as 281 respondents. The data analysis method used in this study is SEM (Structural Equation Model) with AMOS tools. The result of this study indicates that CBI, SAT, CBT, and CM had effect to CL. CBT had effect to CLmediating through SAT, CBT, and CM. Then, SAT had effect to CM mediating through CBT. CBI had effect to CBT mediating through SAT, and CBI had effect to CM mediating through SAT.

The Pengaruh Harga, Keamanan, dan Promosi terhadap Keputusan Pembelian pada Toko Online Tokopedia di Jabodetabek LANANG ANDHIKA PERWIRA BAYUAJI; Denny Septa Haryanti
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 3 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study was to examine and analyze the influence of price, security, and promotion on purchasing decision of Tokopedia in Jabodetabek. The object in this study is Tokopedia. The sampling technique used in this study was purposive sampling with a sample of 150 sample. The data analysis method that used in this study was multiple linear regression and using SPSS 25th to analyze the data. The results of this study shows that price and promotion has a effect on purchasing decisions, on the other hand, security does not affect purchasing decisions.

PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN JESSICA ARTAMEVIA; YULIANI ALMALITA
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 (529.307 KB)

Purpose of the study is to discover the factors such as return on asset, debt to asset ratio, current ratio, firm size, dividend payout ratio, institutional ownership, tangible asset and company growth that affect firm value of manufacturing companies that listed on IDX during period of 2017 to 2019. Samples used in the study was chosen using purposive sampling method which resulted in 52 manufacturing companies and 156 research data. Data were analyzed using multiple regression analysis. The final result of the study indicate that return on asset has affect positive on firm value because the measurement the level of operational effective and success of the company is based on profitability. Debt to asset ratio has affect positive on firm value because company used the debt to investment so that the price book value of company will be increase, Current ratio has affect positive on firm value because liquidity projecting capability company to pay debt and interest on time. Tangible asset has affect positive on firm value because company can prove their performance with increases their assets. Meanwhile firm size, dividend payout ratio, institutional ownership and company growth have no affect on firm value.

PENGARUH MANAGERIAL OWNERSHIP DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Andy; Yuliani Almalita
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 (297.505 KB)

The purposes of this study is to obtain empirical information about the effect of information audit committee, board independence, firm size, board size, audit quality, leverage, managerial ownership, financial distress on earnings management. This study uses samples from all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This sampling method in this study uses the purposive sampling method. The research method uses requires criteria in taking the sample to be studied. The results of the sample found that there were 81 companies and 243 data that met the sampling criteria. This study uses multiple regression methods to perform data analysis. The results of this study indicate that the board independence has positive effect on earnings management because board independence can provide opportunities for manager to create a business strategies especially in manipulating company profits and audit quality has negative effect on earnings management because more effective audit quality in the company is able to limit the occurrence of earnings management because auditor decisions are independent decisions. In whereas, audit committee, firm size, board size, leverage, managerial ownership, and financial distress have no effect on earnings management.

PENGARUH FIXED ASSET TURNOVER, UMUR PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Taaj Rania Maricar; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to get empirical evidence about influence of institutional ownership, managerial ownership, firm size, firm age, leverage, profitability, fixed asset turnover, and proportion of independent commissioner on earnings management in manufacturing companies listed in Indonesia Stock Exchange. The object of this research are manufacturing companies listed in Indonesia Stock Exchange during 2018-2020. Selection of sample is using purposive sampling method, where there are 72 companies with 216 data that meet the sample selection criteria. Research data is analyzed with multiple regression analysis. The results of this study indicate that firm size has a negative effect on earning management because big companies can get easy funds from external and internal so they can minimize earnings management. Firm age has negative effect on earnings management because the new company was difficult to get funds so they do earnings management. Leverage has positive effect on earnings management because high leverage means company has insolvable fund. Profitability has positive effect on earnings management because management want to minimalize fluctuations in profit and taxes. Fixed asset turnover has negative effect on earnings management because management want to disclose the company’s ability to utilize fixed asset. While institutional ownership, managerial ownership, and proportion of independent commissioner have no influence on earnings management.

PENGARUH PROFITABILITAS, FREE CASH FLOW, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Partati; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain at the factors that affect earnings management, such as profitability, leverage, institutional ownership, managerial ownership, the proportion of board commissioners, audit committee, and free cash flow. This study uses sampels from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This research using a purposive sampling strategy, there are 214 data and 72 companies that meet specific criteria. This study uses multiple regression was used to evaluate the hypothesis. The results of this study indicate that profitability has a positive effect on earnings management because investors ballot in companies that have a high profitable. The audit committee has a positive effect on earnings management because audit committee has integrity in monitoring financial statements, and free cash flow has a negative effect on earnings management because managements want to improve their free cash flow to show a good company’s performance to investors. Meanwhile, leverage, institutional ownership, managerial ownership, and the proportion of board commissioners have no effect on earnings management

PENGARUH MOTIVATIONAL BONUSES DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Tasya Renita; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to acquire empirical evidence regarding the factors that can affect earnings management in nonfinancial companies listed on Indonesia Stock Exchange. These factors are motivational bonuses, leverage, firm size, size of audit committee, independent commissioner, institutional ownership, managerial ownership, free cash flow, board size, and audit quality. The population used in this research are nonfinancial companies consistently listed on Indonesia Stock Exchange from 2018-2020. This research uses purposive sampling method which the research sample consists of 104 nonfinancial companies listed on the Indonesia Stock Exchange. The results of the data obtained were analyzed using multiple regression method. The results of this research show that motivational bonuses has positive effect on earnings management because the company’s management has opportunistic behaviour to get bonuses with their manipulating company profits. Leverage has negative effect on earnings management because there was surveillance from creditors and investors can minimize earnings management practices, Managerial ownership has positive effect on earnings management because higher managerial ownership can control the company’s management to manipulate financial report, Free cash flow has negative effect on earnings management because the higher of free cash flow indicates the company can manage operational activity well. Audit quality has negative effect on earnings management because public accountant big 4 can detects error from financial statement and reduce earnings management. The other variables have no influence on earnings management.

INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Ferina Octavia Samosir; Yuliani Almalita
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.v3i2.2084

The aims of this research to obtain empirical evidence about the effect of intellectual capital, intellectual capital disclosure, corporate financial performance, investment decisions, funding decisions, dividend policy, liquidity to firm value on non-financial companies in Indonesia Stock Exchange (IDX) during the research period 2019-2021. Sample selection method that used purposive sampling and there were 71 non-financial companies met by criteria, resulting 184 data are taken as sample. Data were analyzed by used the multiple linear regression techniques. The results of this research showed corporate financial performance, investment decision, funding decisions, dividend policy, and liquidity has a effect on firm value. Meanwhile, intellectual capital and intellectual capital disclosure have no effect on firm value.

Co-Authors Andy Arton Bryan Prasetio ARWINA KARMUDIANDRI Bahtiar Usman BENY Cleophila M. G. T. Soegijanto Damayanti, Eka Budi DEWI KARLINA EDDY HERMAWAN Evelyn Birgita Ferina Octavia Samosir Gloria Christina Sunny Hermawanti, Nanik Hernawati, Nani IRMA SATYA INDRIYANTI JESSICA ARTAMEVIA Julisar LANANG ANDHIKA PERWIRA BAYUAJI MELITA AURYN MULYANI Muwafick Hidayat NURTI WIDAYATI Nurwanti Partati Prilyana, Cindy Putri Istiadah Oktafia Sa roni Regi Muzio Ponziani Revata, Richellieu Sarfilianty Anggiani Sarfilianty Anggiani, Sarfilianty STEVANNY PUTRI SETIAWAN TAAJ RANIA MARICAR TASYA RENITA

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