Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Magister Akuntansi Trisakti
Indra Saputra
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DETERMINASI VARIABEL AKUNTANSI TERHADAP PENENTUAN KEBIJAKAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Indra Saputra; Farah Margaretha
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15756.477 KB) | DOI: 10.25105/jmat.v2i1.4941

Abstract

Decisions incompliance with the company's funds come fromits own capital (equity) or by foreign capital (debt). The purpose of this study was to determine the effect of firm size, profitability, business risk, asset structure, cash holdings, non-debt tax shield, signaling and growth effects of capital structure policy. This research was conducted on37samples of companies listed on the Indonesia Stock Exchange(IDX) using time series data from 2008-2011. This study uses multiple linear regression to test the hypothesis to see the contribution of each variable individually and simultaneously in influencing the structure of funding. The results show that firm size, asset structure, and signaling effect has a positive and significant effect on the capital structure policy. Other variables, namely business risk and cash holdings have a negative correlation and significant effect on the capital structure of these results support the trade of theory and pecking order theory. Further testing of profitability, non-debt tax shield and the growth does not affect the capital structure in manufacturing companies. If the company uses debt funding source soft he factors accounting variables such as firm size, asset structure, business risk and the effect of signaling a decisive factor in the decision making of the company's capital structure policy so as to provide optimal results.
PENGARUH RASIO KEUANGAN, AKSI KORPORASI DAN FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM Indra Saputra; Veny Veny; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.312 KB) | DOI: 10.25105/jmat.v5i1.5078

Abstract

This study aimed to examine the effect of return on assets, debt to equity ratio, earning per share, price earnings ratio, dividend per share, interest rate, and exchange rate to stock price. The population of this research is publicly traded manufacturing companies listed in Indonesia Stock Exchange in the period from 2013- 2016. Samples were selected by purposive sampling method to acquired 90 companies. This study uses white regression using SPSS. The results showed that the return on assets, debt to equity ratio, dividend per share, interest rate, and exchanges rate have no effect on stock price; while earning per share, price earnings ratio, and dividend per share have a significant positive effect on stock price.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN Frans Guntara Ardi; Indra Saputra; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.454 KB) | DOI: 10.25105/jmat.v6i2.5557

Abstract

This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation. Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%. The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.
Co-Authors FARAH MARGARETHA Frans Guntara Ardi Sekar Mayangsari Susi Dwi Mulyani Veny, Veny