Garuda - Garba Rujukan Digital

PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN JESSICA ARTAMEVIA; YULIANI ALMALITA
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 (529.307 KB)

Purpose of the study is to discover the factors such as return on asset, debt to asset ratio, current ratio, firm size, dividend payout ratio, institutional ownership, tangible asset and company growth that affect firm value of manufacturing companies that listed on IDX during period of 2017 to 2019. Samples used in the study was chosen using purposive sampling method which resulted in 52 manufacturing companies and 156 research data. Data were analyzed using multiple regression analysis. The final result of the study indicate that return on asset has affect positive on firm value because the measurement the level of operational effective and success of the company is based on profitability. Debt to asset ratio has affect positive on firm value because company used the debt to investment so that the price book value of company will be increase, Current ratio has affect positive on firm value because liquidity projecting capability company to pay debt and interest on time. Tangible asset has affect positive on firm value because company can prove their performance with increases their assets. Meanwhile firm size, dividend payout ratio, institutional ownership and company growth have no affect on firm value.

PENGARUH MANAGERIAL OWNERSHIP DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Andy; Yuliani Almalita
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 (297.505 KB)

The purposes of this study is to obtain empirical information about the effect of information audit committee, board independence, firm size, board size, audit quality, leverage, managerial ownership, financial distress on earnings management. This study uses samples from all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This sampling method in this study uses the purposive sampling method. The research method uses requires criteria in taking the sample to be studied. The results of the sample found that there were 81 companies and 243 data that met the sampling criteria. This study uses multiple regression methods to perform data analysis. The results of this study indicate that the board independence has positive effect on earnings management because board independence can provide opportunities for manager to create a business strategies especially in manipulating company profits and audit quality has negative effect on earnings management because more effective audit quality in the company is able to limit the occurrence of earnings management because auditor decisions are independent decisions. In whereas, audit committee, firm size, board size, leverage, managerial ownership, and financial distress have no effect on earnings management.

PENGARUH FIXED ASSET TURNOVER, UMUR PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Taaj Rania Maricar; Yuliani Almalita
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 get empirical evidence about influence of institutional ownership, managerial ownership, firm size, firm age, leverage, profitability, fixed asset turnover, and proportion of independent commissioner on earnings management in manufacturing companies listed in Indonesia Stock Exchange. The object of this research are manufacturing companies listed in Indonesia Stock Exchange during 2018-2020. Selection of sample is using purposive sampling method, where there are 72 companies with 216 data that meet the sample selection criteria. Research data is analyzed with multiple regression analysis. The results of this study indicate that firm size has a negative effect on earning management because big companies can get easy funds from external and internal so they can minimize earnings management. Firm age has negative effect on earnings management because the new company was difficult to get funds so they do earnings management. Leverage has positive effect on earnings management because high leverage means company has insolvable fund. Profitability has positive effect on earnings management because management want to minimalize fluctuations in profit and taxes. Fixed asset turnover has negative effect on earnings management because management want to disclose the company’s ability to utilize fixed asset. While institutional ownership, managerial ownership, and proportion of independent commissioner have no influence on earnings management.

PENGARUH PROFITABILITAS, FREE CASH FLOW, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Partati; Yuliani Almalita
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 objective of this research is to obtain at the factors that affect earnings management, such as profitability, leverage, institutional ownership, managerial ownership, the proportion of board commissioners, audit committee, and free cash flow. This study uses sampels from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This research using a purposive sampling strategy, there are 214 data and 72 companies that meet specific criteria. This study uses multiple regression was used to evaluate the hypothesis. The results of this study indicate that profitability has a positive effect on earnings management because investors ballot in companies that have a high profitable. The audit committee has a positive effect on earnings management because audit committee has integrity in monitoring financial statements, and free cash flow has a negative effect on earnings management because managements want to improve their free cash flow to show a good company’s performance to investors. Meanwhile, leverage, institutional ownership, managerial ownership, and the proportion of board commissioners have no effect on earnings management

PENGARUH MOTIVATIONAL BONUSES DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Tasya Renita; Yuliani Almalita
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 objective of this research is to acquire empirical evidence regarding the factors that can affect earnings management in nonfinancial companies listed on Indonesia Stock Exchange. These factors are motivational bonuses, leverage, firm size, size of audit committee, independent commissioner, institutional ownership, managerial ownership, free cash flow, board size, and audit quality. The population used in this research are nonfinancial companies consistently listed on Indonesia Stock Exchange from 2018-2020. This research uses purposive sampling method which the research sample consists of 104 nonfinancial companies listed on the Indonesia Stock Exchange. The results of the data obtained were analyzed using multiple regression method. The results of this research show that motivational bonuses has positive effect on earnings management because the company’s management has opportunistic behaviour to get bonuses with their manipulating company profits. Leverage has negative effect on earnings management because there was surveillance from creditors and investors can minimize earnings management practices, Managerial ownership has positive effect on earnings management because higher managerial ownership can control the company’s management to manipulate financial report, Free cash flow has negative effect on earnings management because the higher of free cash flow indicates the company can manage operational activity well. Audit quality has negative effect on earnings management because public accountant big 4 can detects error from financial statement and reduce earnings management. The other variables have no influence on earnings management.

INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Ferina Octavia Samosir; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): 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 | DOI: 10.34208/ejatsm.v3i2.2084

The aims of this research to obtain empirical evidence about the effect of intellectual capital, intellectual capital disclosure, corporate financial performance, investment decisions, funding decisions, dividend policy, liquidity to firm value on non-financial companies in Indonesia Stock Exchange (IDX) during the research period 2019-2021. Sample selection method that used purposive sampling and there were 71 non-financial companies met by criteria, resulting 184 data are taken as sample. Data were analyzed by used the multiple linear regression techniques. The results of this research showed corporate financial performance, investment decision, funding decisions, dividend policy, and liquidity has a effect on firm value. Meanwhile, intellectual capital and intellectual capital disclosure have no effect on firm value.

PENGARUH KEBIJAKAN DIVIDEN DAN VARIABEL LAINNYA TERHADAP NILAI PERUSAHAAN Evelyn Birgita; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): 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 | DOI: 10.34208/ejatsm.v3i2.2095

The purpose of this study was to obtain the empirical evidence about the influence of profitability, leverage, liquidity, dividend policy, firm size, managerial ownership, institutional ownership, and firm age on firm value. The population in this study were manufacture companies listed in the Indonesia Stock Exchange from 2019-2021. Samples were obtained through purposive sampling method resulting in 123 data samples. This study was used multiple regression method to evaluate the hypothesis. The results of this study indicated that profitability have a positive effect on firm value because a high profitability gave an indication of good corporate prospects that interest investor to invest, leverage have a positive effect on firm value because the public believe that corporates were able and credible to pay for their debts, dividend policy have a positive effect on firm value because indicated corporate have a good going concern, and firm age have a positive effect on firm value because corporates with longer age gain public trust to invest because they were sustainable in all economic conditions. Meanwhile liquidity, firm size, managerial ownership, institutional ownership have not affect on firm value.

CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN NON-KEUANGAN Hayaatun Nufus; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): 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 | DOI: 10.34208/ejatsm.v3i2.2100

The purpose of this study was to determine whether there was an effect of managerial ownership, firm size, leverage, institutional ownership, board of commissioner, audit committee, firm age, and profitability as independent variable on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange. This research using a Discretionary Accruals which are calculated using the Modified Jones Model. This research used companies listed in non-financial company sectors in Indonesia Stock Exchange on 2019 until 2021 and there were 116 companies with a total data 348 that meet the criteria using a purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that profitability has positive effect on earnings management. The result of leverage has a positive effect on earnings management. Managerial ownership, firm size, leverage, institutional ownership, board of commissioners, audit committee, and firm age have no effect on earnings management.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search