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PENGARUH TATA KELOLA PERUSAHAAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Gabrielle; Irwanto Handojo; Dicky Supriatna
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 (267.636 KB)

This study aims to obtain the evidence regarding the influence of independent variables consisting of corporate governance, audit quality, and deffered tax expense on earnings management. Corporate governance as independent variable consists of audit committee size, managerial ownership, institutional ownership, and board size. The company used in this research are manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020. The number of samples obtained is 480 data that matched the criteria of using the purposive sampling method. This research uses a multiple regression method. The novelty of this research is the addition of institutional ownership, board size, and deferred tax expense as independent variables. This research shows that audit committee size, managerial ownership, audit quality, institutional ownership, board size, and deferred tax expense have no effect on earnings management. Management has a chance and motivation to do earnings management in company. The action of earnings management in company can not be avoided.

PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Frengky; Ita Trisnawati; Dicky Supriatna
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.v2i4.1842

This research aims to obtain empirical evidence on whether the components of good corporate governance and company characteristics influence earnings management. This research has eleven independent variables, namely audit quality, board of commissioners, managerial ownership, auditor independence, institutional ownership, audit committee, profitability, firm size, free cash flow, financial leverage, and sales growth. This research used a sample of 210 data from 70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. This study used a purposive sampling method for sample selection and used multiple regression for data analysis. The results of this research indicate that audit quality, profitability, and free cash flow affect earnings management. However, other independent variables such as the board of commissioners, auditor independence, audit committee, institutional ownership, financial leverage, firm size, sales growth, and managerial ownership do not affect earnings management.

FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Rojwaa Taqiyah Zahro; Aan Marlinah; Dicky Supriatna
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.v2i4.1843

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.

Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
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.v15i1.2136

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.

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

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.

Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
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.v15i1.2136

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.

Determinant Factors affecting Earnings Quality on Manufacturing Companies Jason Andrew; Yulius Kurnia Susanto; Dicky Supriatna
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

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.

PENGARUH AUDIT COMMITTEE, CASH HOLDING, DAN FAKTOR-FAKTOR LAINNYA TERHADAP PERATAAN LABA Silaban, Nico Chandra; Marlinah, Aan; Supriatna, Dicky
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): 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.v4i2.2534

The aim of this research is to empirically prove that company size, profitability, dividend policy, leverage, audit committee, cash holding and institutional ownership are able to predict the probability of company management implementing income smoothing practices. This research uses a population of companies in the consumer cyclicals and consumer non-cyclicals sectors that have been listed on the Indonesia Stock Exchange from 2017 to 2022, with 34 companies selected as samples. The sample was selected using a purposive sampling method and analyzed using the logistic regression method. The results of this research show that company size, dividend policy, leverage, audit committee, cash holding, and institutional ownership cannot predict the probability of company management implementing income smoothing practices, while profitability can predict the probability of company management implementing income smoothing practices.

PENGARUH GOOD CORPORATE GOVERNANCE, MODAL INTELEKTUAL, DAN RASIO TERHADAP FINANCIAL DISTRESS Stevani, Yosephine; Trisnawati, Ita; Supriatna, Dicky
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): 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.v4i4.2709

This research aims to obtain empirical evidence related to the components of good corporate governance, intellectual capital, and ratios that influence financial distress. This research uses a total of nine independent variables, namely institutional ownership, managerial ownership, independent commissioner, audit committee, sales growth, intellectual capital, operating capacity, working capital, and cash flow to sales. This research uses a sample of 231 data from 77 consumers non-cyclical and consumer cyclical companies that have been listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022. This research uses a purposive sampling method in selecting samples and uses multiple regression analysis in data analysis. This research processes data with SPSS 25. The results of this research explain that the audit committee and operating capacity affect financial distress. The audit committee is tasked with protecting the interests of shareholders, in providing advice and recommendations in the company's financial and operational context, while operational capacity is used to measure its ability to manage assets in its operations. The more audit committees and the greater the operating capacity, the greater the potential for financial distress. Meanwhile, institutional ownership, managerial ownership, audit committee, sales growth, intellectual capital, working capital, and cash flow to sales do not affect financial distress.

The Impact of The Utilization of Electronic Payment Moderated by Financial Technology Innovation on Financial Technology Payment in Indonesia Surjadi, Julisar; Supriatna, Dicky; Debora, Debora
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp52-59

Information technology is currently developing rapidly and covers many aspects of people's lives. The development of information technology also includes in the financial sector. The development of information technology in the financial sector is referred to as Financial Technology. The purpose of this study was to test and analyze The Utilization of Electronic Payment moderated by Financial Technology Innovation on Financial Technology Payment in Indonesia. The theories used in this study are the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), Electronic Payment, Financial Technology, Diffusion of Innovation Theory, and Financial Technology Payment. Diffusion of Innovation (DOI) Theory in 1962, making it one of the earliest social science theories. A theory known as "diffusion of innovations" aims to explain how, why, and how quickly new concepts and technologies proliferate. Everett Rogers made the theory more widely known in his 1962 book Diffusion of Innovations. The research method used in this research is quantitative methods with primary data obtained from distributing questionnaires using Google Form. The data were collected from 316 respondents. The questionnaire was structured using a Likert Scale of 1-5 (Strongly Disagree - Strongly Agree). The research data were analyzed using the Structural Equation Model (SEM) with WarpPLS7. The results showed that The Utilization of Electonic Payment accepted with P Value < 0.01 to Financial Technology Payment in Indonesia. The Information Technology Innovation variable can act as a moderating variable between The Utilization Electronic Payment and Financial Technology Payment in Indonesia with P Value = 0.01

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