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FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Natasya Natasya; Umar Issa Zubaidi
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

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The objective of this research is to obtain empirical evidence regarding the influence of firm size, firm financial leverage, firm age, firm’s audit quality, ownership concentration, managerial ownership, institutional ownership, foreign ownership, firm growth and return on asset as independent variables toward earnings management as dependent variable. This research period is three years from 2017-2019 using a population of all non financing companies listed in the Indonesia Stock Exchange and resulting 94 non financing companies that meet the research criteria using purposive sampling method. The result of this research shows that firm financial leverage, firm’s audit quality, firm growth and return on asset have influence on earnings management. However firm size, firm age, ownership concentration, managerial ownership, institutional ownership and foreign ownership have no influence on earnings management.

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Yesi Lestari; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this research is to obtain empirical evidence regarding 9 independent variables on 1 dependent variable. The independent variable consists of the influence of institutional ownership, managerial ownership, board of commissioners meeting frequency, audit committee meeting frequency, board size, company size, leverage, audit quality, and profitability on the dependent variable is earnings management through discretionary accruals in manufacturing firms in Indonesia. The object used in this research is all manufacturing firms listed in Indonesian Stock Exchange (IDX) during research period 2017-2019. Samples in this research are obtained through purposive sampling method, in which 158 data samples are selected after meeting the sampling criteria. Multiple linear regressions and hypotheses testing are used as data analysis method in this research. The result of this research shows that profitability have influences towards earnings management. But institutional ownership, managerial ownership, board of commissioners meeting frequency, audit committee meeting frequency, board size, company size, leverage, and audit quality do not have any influences towards earnings management.

PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Lorenzo Hansen; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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This study is aimed to provide empirical evidence about influence of dividend policy, firm size, company productivity, board size, board independence, size of audit comitee, profitability, and capital structure on firm value. Firm value can be maximized by knowing factors that can affect firm value. This study uses secondary data which is the financial statement and annual report data from non-financial company for the period 2017 to 2019 which are listed on the Indonesia Stock Exchange (IDX). The sample selected in this study has been determined by purposive sampling method. Total sample used in this study is 126 companies. Analysis technique of data used in this study is multiple regression analysis. Results of the study indicates that dividend policy, company productivity, board size, profitability and capital structure have significant effect on firm value.

PENGARUH KEPEMILIKAN MANAJERIAL, RASIO KEUANGAN DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN YOHANA CAHYANTI; Umar Issa Zubaidi
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

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The purpose of this research is to provide empirical evidence regarding the effect of the variables managerial ownership (MO), profitability (ROE), firm size (FS), corporate social responsibility (CSR), dividend payout ratio (DPR), leverage (DAR), cash holdings (CH) and current ratio (CR) to firm value (Tobin's Q) as the dependent variable. This research used data from non-financial companies that listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample data used in this research were 186 data (62 companies) which were selected using the purposive sampling method. The testing of secondary data in this research was testing through IBM SPSS 25 and research data were analyzed using multiple regression analysis method.The results of the research indicate the variables of profitability, corporate social responsibility, and leverage have an effect on firm value. Meanwhile, the variables of managerial ownership, firm size, dividend payout ratio, cash holdings and current ratio have no effect on firm value.

FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA UMAR ISSA ZUBAIDI; KURNIA JOSUA SILABAN
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

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This research aims to obtain empirical evidence about leverage, firm size, managerial ownership, institutional ownership, growth, fixed asset turnover, and profitability toward earnings management. This research uses sample of 222 data from 74 non-financial sector companies which listed in Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method as sample selection. Method used in this research is multiple regression analysis method. The result shows that profitability has influence to earnings management. While, leverage, firm size, managerial ownership, institutional ownership, growth, and fixed asset turnover do not have significant influence to earnings management

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Angela Dhea Violinna; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this research is to obtain empirical evidence regarding to the effect of firm size, firm age, leverage, audit quality, managerial ownership, institutional ownership, growth, and profitability on earnings management. This research was conducted on all non-financial companies listed on the Indonesian stock exchange (IDX) from 2018 to 2020. The method used in sampling is purposive sampling method. The sampling method requires several criteria in sampling. The sample used in this research were 103 non-financial companies that met criteria with a total of 309 data. Hypothesis testing in this research used multiple regression analysis. The results of this research show that audit quality has effect on earnings management, while other variables such as firm size, firm age, leverage, managerial ownership, institutional ownership, growth, and profitability have no effect on earnings management

PENGARUH KEPEMILIKAN, RASIO KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Veronica Angela; Umar Issa Zubaidi
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

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The purpose of this research was to determine the effect of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, director size, and independent commissioners on earnings management. That’s mean in this research have eight independent variable which have influence (or not) on earnings management. This research uses 177 non-financial companies listed in Indonesia Stock Exchange from 2018 until 2020. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of Indonesia Stock Exchange and company website. The data are tested and analysed using multiple regression method. The results of this research indicate that firm size and independent commissioners has negative influence on earnings management and profitability has positive influence on earnings management. While, managerial ownership, institutional ownership, leverage, growth, and director size have no influence on earnings management

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DI INDONESIA LIONGI KEVIN TJAHJONO; UMAR ISSA ZUBAIDI
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical information about various factors that can affects firm value. These factors are financial ratio composed of return on asset, current ratio, and acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) within the research period from 2018-2020. This study used purposive sampling method as the sample collection method and analyzed using multiple regression analysis using SPSS 25 media. The research population was 634 companies, and 91 companies were taken as samples. The results of this study indicate that return on asset has a positive effect, while current ratio, acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age have no effect on firm value.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Fanny Octavia; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm’s size, leverage, board of directors, auditor’s size, share issuance activity, and firm’s age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor’s size have a negative influence on earnings management. Other independent variables such as firm’s size, leverage, board of directors, share issuance activity, and firm’s age do not have influence on earnings management.

Faktor-Faktor dalam Mendeteksi Kecurangan pada Laporan Keuangan dengan Metode Fraud Diamond Tommy Ana Ximenes; Umar Issa Zubaidi
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.v13i2.1747

The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.

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