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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Yulius Kurnia Susanto
Trisakti School of Management
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : MEDIA BISNIS

 1 
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR: STUDI EMPIRIS TATA KELOLA DYLAN BILLY JAPOETRA; YULIUS KURNIA SUSANTO
Media Bisnis Vol 12 No 1 (2020): 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.v12i1.934

Abstract

This study is aim to examine the effect of managerial ownership, public ownership, board independence, audit committee, and board size on corporate sosial responsibility disclosure. This research is developed based on the previous research by Khan et al. (2013). The sample uses in this research is based on the data 180 manufacturing companies listed in Indonesia Stock Exchange during years 2014-2016. Sample are selected using purposive sampling method. Data analysis was using multiple regression analysis.The result showed that the public ownership, and board size have positive influence on corporate sosial responsibility disclosure. While managerial ownership, board independence, audit committee have no effect on the disclosure of corporate social responsibility.
Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal Gabriella Lioera; Yulius Kurnia Susanto; Dicky Supriatna
Media Bisnis Vol 14 No 2 (2022): 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.v14i2.1665

Abstract

The purpose of this study was to determine the effect of expected return, self efficacy, perceive risk, subjective norms, perceived behavior control, and investment / transaction attitude on investment intention, especially students. The data used in this study are primary data collected from questioner that involve 383 respondents which are active students from various majors in West Jakarta who have an Investment Gallery on their college. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). The result shows that expected return, self efficacy, perceive risk, subjective norms, and investment attitude have a significant effect to determine the investment intention. Meanwhile, perceived behavior control doesn’t affect investment intention in students.
Factors that Motivate The Act of Earnings Management Janet Jesslyn; Yulius Kurnia Susanto; Williem Chahya Wijaya
Media Bisnis Vol 13 No 2 (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.v13i2.1667

Abstract

The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multiple regression method. The result of this research shows that return on asset, financial leverage, sales growth, and audit committee has positive influence while fixed asset turnover and free cash flow has negative influence on earnings management, moreover the other independent variables such as firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size have no influence on earnings management.
Earnings Management: Disclosure Quality and Director Characteristics Livia Aldisa Muliawan; Yulius Kurnia Susanto; Dewi Sari Wijoyo
Media Bisnis Vol 14 No 1 (2022): 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.v14i1.1686

Abstract

The purpose of this research is to get empirical evidence about the influence of disclosure quality and director characteristics on earnings management. Director characteristics are director size, gender, tenure, and independent commissioner. This research used 81 manufacturing companies which are listed in Indonesia Stock Exchange from 2016 until 2018 and selected using purposive sampling method and analyzed using multiple regression. The result of this research found that the effect of director size and tenure on earnings management were negative and significant. The other hand, disclosure quality, director gender, and independent commissioner have not influence to earnings management. The larger the directors size and long as director will make authority become spread and minimize the chance for doing earnings management.
Determinant Factors affecting Earnings Quality on Manufacturing Companies Andrew , Jason; Susanto, Yulius Kurnia; Supriatna, Dicky
Media Bisnis Vol. 15 No. 2 (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.v15i2.2333

Abstract

The problem statement of this paper is to get empirical about factors that impact earnings quality such as the earnings persistence, institutional ownership, accrual components, leverage, liquidity, investment opportunity set, independent commissioners, and profitability. The sample in this paper is manufacturing firm listed on IDX from 2017-2021. The population, which passed the sampling criteria, is 51 firms with 255 data. The sampling used in this research is purposive that requires criteria to be examined. To analyze all the data, the research used multiple regression analysis method. From the multiple regression tests, it can be showed that independent commissioner and profitability have an affect on earnings quality. While earnings persistence, institutional ownership, accrual components leverage, liquidity and investment opportunity set shows no affect on earnings quality. If a company has a party that supervise the work of management, the firm performance is likely to align with the interests of its shareholders. Which this leads to the increasing quality of an entity’s earnings.
Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy