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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Media Mahardhika Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Manajemen Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Mathematics Research and Education Journal Jurnal Paradigma Akuntansi Economic Reviews Journal International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas

Merry Susanti

Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta

Author-ID : 395738

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2016-2018 Novita Dewi Parlindungan, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine growth, capital structure, profitability, firm size and liquidity affect on Firm Value of Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of the samples used amount to 53 companies by using purposive sampling method. Panel data were used in this study and analysed using Eviews 9.0. The results of this study are firm growth, capital structure, profitability, firm size and liquidity have no effect on firm value.

Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di BEI Leonita Monica, Merry Susanti, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The aim of this research is to examine the effect of firm size, leverage, profitability, andcapital expenditure on cash holding. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2015-2017. The hypothesis was examined by multiple linear regression and using Eviews 9 to process the data. The result of this research are leverage andprofitability have a significant impact on cash holding, while firm size, andcapital expenditure have no significant impact on cash holding.

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Jasa Tahun 2015-2018 Kevin, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11503

The purpose of this study was to examine the effect of leverage, firm size, total asset turnover, board size, liquidity, and firm age on firm performance in Property, Real Estate, and Building Construction sectors listed in Indonesia Stock Exchange for the period of 2015-2018. This research used 58 companies that were selected using purposive sampling method of total 232 data in four years and were analyze using data panel regression in Eviews 10 with fixed effect model to test the hypothesis. Dependent variables in this research are Return on Assets (ROA) and Return on Equity (ROE). The partial tests of total asset turnover have a positive effect on firm performance. Liquidity have a negative effect on firm performance. In contrast, leverage, firm size, board size, and firm age have no effect on firm performance.

Faktor Yang Mempengaruhi Nilai Perusahaan Perusahaan Non Keuangan Yang Terdaftar Di BEI Cynthia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the effect of financial performance and board size on firm value with managerial ownership as a moderation in non financial companies listed in Indonesian Stock Exchange during 2015-2017. Sample was selected using purposive sampling method amounted to 103 companies. Data processing techniques using moderated regression analysis which helped by Eviews 9.0 software. The results of this study showed that financial performance has positive influence towards firm value, while board size has no influence towards firm value. This study also found that managerial ownership is not suitable to be used as moderator for the interaction of financial performance and firm value

Pengaruh Ukuran Perusahaan, Leverage, Corporate Governance, Dan Profitabilitas Terhadap Manajemen Laba Marina Tanudjaja, Merry Susanti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this study was to obtain an empirical evidence about the effect of firms’ size, leverage, institutional ownership, and profitability on earnings management in manufacturing companies which listed in Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling amounted to 74 manufacturing companies that met the criteria. Data processing techniques used multiple regression analysis that helped with Eviews 11 program. The results showed that firms’ size, leverage, and institutional ownership had no effect on earnings management, but profitability had positive effect on earnings management. The implication of this research was to provide information for companies about earnings management so the companies can minimize the possibility of earnings management and provide knowledge about earnings management for academics and future researchers.

SPIRITUALITAS TEMPAT KERJA (WORKPLACE SPIRITUALITY) DAN MOTIVASI MANAJEMEN LABA (EARNING MANAGEMENT MOTIVATION) I Cenik Ardana; Elizabeth Sugiarto Dermawan; Merry Susanti
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.77

Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model pengukuran Chen dan Seng untuk motivasi manajemen laba, dan menguji kaitan spiritualitas tempat kerja dengan motivasi manajemen laba. Pengujian model pengukuran menggunakan analisis faktor konfirmatori dan uji keterkaitan menggunakan korelasi bivariat. Sampel dipilih dari para profesional di bidang akuntansi, keuangan, dan audit di Universitas Tarumanagara. Temuan penelitian ini adalah (1) model pengukuran Milliman, Czaplewski dan Ferguson untuk spiritualitas tempat kerja adalah valid dan reliabel; (2) model pengukuran Chen dan Seng untuk motivasi manajemen laba juga valid dan reliabel selama dimensi motivasi manajemen laba dimodifikasi dari yang asli, yang terdiri dari dua dimensi (sikap dan keyakinan kepada investor, tekanan dari pihak terafiliasi) menjadi lima dimensi (sikap dan keyakinan kepada investor, sikap dan keyakinan kepada karyawan, sikap dan keyakinan kepada hukum dan peraturan, sikap dan keyakinan untuk target laba, dan tekanan dari pihak terafiliasi); (3) penelitian iniÂ memberikan bukti empiris bahwa ada korelasi negatif antara spiritualitas tempat kerja dengan motivasi manajemen laba. Implikasi dari temuan ini, adalah bahwa pembelajaran dan pelatihan spritualitas tempat kerja di lembaga pendidikan formal dan non formal menjadi lebih penting sebagai implementasi hasil penelitian spiritualitas tempat kerja, yang membuktikan bahwa peningkatan kesadaran spiritualitas di tempat kerja dapat meminimalkan motivasi manajemen laba. Ini juga dapat memperkuat transparansi dari tata kelola perusahaan yang sehatThe purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and Fergusonâ€™s measurement model of workplace spirituality/WS, and the Chen and Sengâ€™s measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan Fergusonâ€™s measurement model of WS was valid and reliable; (2) the Chen and Sengâ€™s measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation, attitude and convictions to profit target, and pressure from affiliated parties); (3) this research gave an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more important as an implementation of WSâ€™s research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance.

Factors Affecting The Selection Of Student Career As A Public Accountant Merry Susanti; Sofia Prima Dewi; Sufiyati Sufiyati
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.588

The purpose of this study is to determine factors that influence the selection of student career as a public accountant. The data collection method was conducted by distributing questionnaires to Universitas Tarumanagara students. The questionnaire distributed from August to October 2018. Data processing methods were carried out by using partial least square-structural equation modeling (PLS-SEM), which is the contribution of our research, whereas previous research used SPSS as their statistic tool. We also added the motivation variable that not used in the research that we replicate. The data is first tested for its validity and reliability followed by the multicollinearity test, F2 test, adjusted R2, and finally the t test. Â The results showed that only financial rewards had a positive influence on the selection of student career as public accountants while professional training, professional recognition, social values, work environment, labor market considerations, personality, and self-motivation had no influence.

Effect Of Work Overload On Job Satisfaction Through Burnout Sofia Prima Dewi; Merry Susanti; Sufiyati; Cokki
Jurnal Manajemen Vol. 25 No. 1 (2021): February 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i1.703

The current study proposes to search the relationship between work overload, burnout, and job satisfaction for lecturers. The questionnaires were distributed among 69 lecturers at the faculty of economics and business using convenience sampling. Data were processed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The finding indicates that work overload has a positive effect on burnout, but work overload and burnout do not have a negative effect on job satisfaction.

Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding Sufiyati Sufiyati; Liana Susanto; Sofia Prima Dewi; Merry Susanti
Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i1.191

This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA DOSEN MELALUI MEDIASI KEPUASAN KERJA Sufiyati Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Bina Manajemen Vol 11 No 1 (2022): Jurnal Bina Manajemen Volume 11 Nomor 1 September Tahun 2022
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v11i1.261

This study aims to find the relationship between leadership style, job satisfaction, and lecturer performance. The questionnaire was distributed to 55 lecturers at the Faculty of Economics and Business using convenience sampling. The data were processed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that leadership style has a positive effect on job satisfaction, job satisfaction has a positive effect on lecturer performance, leadership style has a negative effect lecturer performance, and leadership style has a positive effect on lecturer performance through job satisfaction.

Co-Authors Andersson, Morris Andika, Chuandry Anggela, Anggela Ardana, I Cenik Ariel, Clayden Bestyvina Kartika Budiman, Patricia Angelina Chandra, Ellysya Chandra, Karen Cindy H. , Nastasya Cokki Cynthia, Hanna Dania Darwis, Andrea Stephanie Davita, Caroline Dessya Christilla Dessyla, Erica Dewi Fortuna Effendi, Leo Adhar Elizabeth Sugiarto Dermawan ELIZABETH SUGIARTO DERMAWAN Elyn Mareni Febianto, Christian Flolinda, Karin Geraldine , Marcia Giovanni Regina Gondokusumo Gracia Jesslyn Hadryan, Matthew Hartono, Mikhael Jireh I Cenik Ardana Imanuel, Demetrio Isabella, Ruth Istikomah, Endang Jason Christopher Joson, Monica Kelvin Kelvin Kho, Angelina Richie Kurniawan, Rhenaldi Natanael Kusumajaya, Clarissa Eunike Lauren, Valencia Liana Susanto Listiani, Reva Mardiani Gunawan Marlan, Salva Sefika Moh. Bukhori Monica Joson Monica Joson Monica Joson Natalia Natalia Nina Saputri Nurul Elenawati Rombe, Eunike Immaculata Safira, Intan Sandra Olivia Sihombing, Anita Indah Sari Sofia Prima Dewi SOFIA PRIMA DEWI Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sri Rezeki Subianto, Gladys Evelyn Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Tampubolon, David Junior Tania, Christina Vania, Vica Verawati , Verawati Veren, Veren Vinna Marcella Wahyuningsih, Julian Widi Dewi Ruspitasari Yohanes Adi Wijaya

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