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PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Sugeng Raksono; Ricardo Suhendra Wirjawan
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2019)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.073 KB) | DOI: 10.36080/jak.v8i2.1408

Abstract

The purpose of this research is to obtain empirical evidence about the effect of good corporate governance (managerial ownership, independent commissioner, audit committee, and board of commissioner), firm size, and financial performance which in this research measured by using financial ratio such as profitability, activity, solvability, and liquidity to firm value. Sample used in this research are all non financial companies listed in Indonesia Stock Exchange during the research period from 2015 until 2017. Sample selection method used is purposive sampling, in which 94 companies meet the criteria, resulting 282 data are taken as sample. Research data is analyzed by doing hypothesis test using multiple regression method to determine the model of research. The empirical evidence of this research indicated that audit committee, profitability, activity, and solvability affect firm value, while managerial ownership, independent commissioner, board of commissioner, firm size, and liquidity have no effect to firm value.
PENGARUH PERFORMA KEUANGAN, STRUKTUR PERUSAHAAN DAN KUALITAS AUDIT DALAM MANAJEMEN LABA CYNTHIA YOLANDA; Ricardo Suhendra Wirjawan
E-Jurnal Akuntansi TSM Vol 1 No 4 (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 (292.076 KB)

Abstract

This research purpose is to test the influence of financial performance, company structure, and audit quality to earnings management. This research test whether the variables such as financial leverage, sales growth, company size, profitability, firm age, audit quality, auditor independence and managerial ownership have effect on earnings management. The object used in this research is non-financial companies that listed on Indonesia Stock Exchange (IDX) during the research period from 2018 to 2020. The samples are selected by using purposive sampling method and there are 106 companies that met the criteria. The data are analyzed using multiple regression. The result of this research shows that audit quality has effect on earnings management. The research also shows that other tested variables such financial leverage, sales growth, company size, profitability, firm age, auditor independence, and managerial ownership have no effect on earnings management.
Faktor-Faktor yang memengaruhi Corporate Social Responsibility Disclosure Verina Gladiola; Ricardo Suhendra Wirjawan
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.v13i2.1743

Abstract

This study aims to obtain emprical evidence regarding the effect of foreign ownership, managerial ownership, institutional ownership, audit committee, board of commisioner size and leverage on the disclosure of corporate social responsibility. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-202. The method used in this research is purposive sampling and there are 49 companies and 136 data used in this research. This research uses multiple regressionn method in conducting data analysis. The result of the research stated that the variables of foreign ownership, audit committee, board of commisaries size and leverage have an influence disclosure of corporate social responsibility. While the variable of managerial ownership and intitutional ownership have no effect on disclosure of corporate social responsibility.
PENGARUH RISIKO BISNIS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Kevin Andreas B; Ricardo Suhendra Wirjawan
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 (317.688 KB)

Abstract

The purpose of this research is to examine the effect of managerial ownership, corporate social responsibility disclosure, return on asset, price book value, business risk, size company, debt equity ratio to the firm value in non-financial companies listed on Indonesia Stock Exchange. The population of this research is non-financial companies listed on Indonesia Stock Exchange during 2018 to 2020. The sample was selected using purposive sampling method which consisting 117 companies and 351 data selected as research sample. This study uses multiple regression and hypothesis testing as analysis method. The empirical result of this research indicates return on asset, price book value, and debt equity ratio has effect to firm value. While managerial ownership, corporate social responsibility disclosure, business risk, and company size has no effect to firm value.