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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
Indra Arifin Djashan
Sekolah Tinggi Ilmu Ekonomi Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan Indra Arifin Djashan; Resti Marliyana
Jurnal Liabilitas Vol 6 No 2 (2021): Volume 6 No.2, Agustus 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.95 KB) | DOI: 10.54964/liabilitas.v6i2.80

Abstract

Tujuan penelitian ini untuk mendapatkan bukti empiris dari beberapa faktor yang memengaruhi manajemen laba pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti menggunakan 196 perusahaan non-keuangan yag terdaftar di BEI selama tahun 2017 hingga 2019, dipilih dengan metode purposive sampling dan menggunakan regresi berganda sebagai metode analisis data. Dari hasil penelitian terdapat tiga variabel yang memengaruhi manajemen laba, yakni profitabilitas, pertumbuhan perusahaan dan kualitas audit. Sedangkan untuk tujuh variabel lainnya yaitu komite audit, direktur independen, ukuran dewan direksi, ukuran perusahaan, leverage, gender, dan umur perusahaan tidak memiliki pengaruh terhadap manajemen laba
PENGARUH PENGHINDARAN PAJAK DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Christian Ignatius; Indra Arifin Djashan
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 (818.614 KB)

Abstract

This research has a purpose to obtain empirical evidence about the influences of Tax Avoidance, Return on Asset, Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Sales Growth, Free Cash Flow, Company Size as independent variables on the Firm Value as a dependent variable. The population in the research is manufacturing companies that listed in the Indonesia Stock Exchamge (IDX) at period 2018 until 2020. The sample used for this research consist of 59 listed manufacturing companies that listed in Indonesia Stock Exchange (IDX). The selection of these sample used the purposive sampling method with total 177 research data and the data analysis method in the research is used multiple regression analysis. The result in this research indicated that Return on Asset and Debt to Equity Ratio have positive influence on Firm Value.
Operating Capacity, Profitability, Debt Ratio, dan Likuiditas berdampak kepada Financial Distress di masa Pandemi Covid-19 Sheirlla Angela Giovanni; Indra Arifin Djashan
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 3 No 1 (2023): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v3i1.1885

Abstract

The purpose of this study is to provide empirical evidence related the effect of independent variables on financial distress in manufacturing companies in Indonesia. The independent variables used in this study are profitability, leverage, liquidity, operating capacity, sales growth, company size, audit committee, audit committee meetings, and independent commissioners. The research data comes from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for three periods, from 2019 to 2021. The sample selection in this study used a purposive sampling technique and obtained a sample of 135 companies with a total data of 405. This study used multiple regression analysis to examine variables that affect financial distress as measured by the Altman Z-Score. The results of this study indicate that Profitability, Leverage, Liquidity, and Operating Capacity affect financial distress. However, Sales Growth, Company Size, Audit Committee, Audit Committee Meetings, and Independent Commissioners have no effect on Financial Distress.
Co-Authors Christian Ignatius Resti Marliyana Sheirlla Angela Giovanni