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All Journal Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Debora Debora
Trisakti School of Management
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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FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Filicia Devina Kurniawan; Debora Debora
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.981 KB) | DOI: 10.31326/tabr.v1i1.1243

Abstract

The purpose of this study was to obtain empirical evidence about the factors that affect earnings management in manufacturing companies. The independent variables used in this study are Firm Size, Audit committee, Leverage, Independent Board of Commissioners, Return On Asset, Managerial Ownership, and Institutional Ownership. The sample obtained in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 3 years in the period 2017 - 2019. There are 38 companies that meet the criteria by using purposive sampling method and multiple regression analysis for hypothesis testing. The results show that the variables of Firm Size, Audit Committee, Leverage, Independent Board of Commissioners, Retun On Asset, Managerial Ownership, and Institutional Ownership have no effect on earnings management.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DEBORA DEBORA
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 (536.561 KB)

Abstract

The purpose of this research was to test the effect of Financial Performance to firm value of banking firm that listed at Indonesian Stock Exchange in the period of 2009-2013 either partially or simultaneously. This research used 95 samples from 19 firms in 5 years. The method used is panel data regression analysis with Generalized Method of Moments using EViews 7. This research using CAMEL analysis to assess the financial performance and using Price to Book Value to assess the firm value. From CAMEL analysis defined financial performance by using Loan to Deposit Ratio, Net Interest Margin, Return on Assets, Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio. The results showed that Loan to Deposit Ratio, Net Interest Margin, and Return on Assets partially has significant influence on the Price to Book Value,whether Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio partially has no significant influence on the Price to Book Value.
FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI SHERLLY TJOKRO; Debora Debora
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 (518.503 KB)

Abstract

The purpose of this study is to provide empirical evidence that profit and loss, audit opinion, size KAP, audit committee, firm size, profitability, solvency have an effect on audit report lag. This study uses data taken from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during the period 2017 to 2019. Sampling uses the purposive sampling method. The sample of this study amounted to 300 companies that meet the criteria. This study uses multiple regression analysis. The result of this research show that variable auditor’s opinion, profitability had negative influence toward audit report lag, while variable profit and loss, size of KAP, audit committe, firm size and solvency had no influence toward audit report lag.
Magang HR Recruitment pada PT. Mitra Adi Perkasa Sherly Febiyanti; Annisa Kanti; Debora Debora; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 2 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i2.1898

Abstract

The Merdeka Internship Program organized by the Ministry of Education, Culture, Research and Technology aims to increase students' knowledge and experience in the world of professional work. This Merdeka Internship Program is carried out at Active MAP Adiperkasa/Active MAP with HR Recruitment position. MAP Active (PT MAP Active Adiperkasa Tbk) is a retailer engaged in sports products and is a subsidiary of PT Mitra Adiperkasa Tbk (MAP). The brands managed by this company like Fitflop, Docmart, Skechers, New Balance, ALDO etc.The work done during the Merdeka Internship Program is to carry out the the end-to-end recruitment process. As for other work, such as helping project walk-in interviews which have been carried out 3 times during the internship. The Merdeka Internship Program is fully offline program so that we can learn many things directly and can be used as provisions to enter the world of work.The result of this internship program is to add new knowledge and experience that cannot be obtained from studying in college and also working professionally. In addition, hard skills and soft skills are also very well honed.
Co-Authors Annisa Kanti Filicia Devina Kurniawan SHERLLY TJOKRO Sherly Febiyanti SUPRIATNA, DICKY