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Apit Susanti
Trisakti School of Management
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DAMPAK COMPANY SIZE, KINERJA KEUANGAN, KOMISARIS INDEPENDEN, DAN FAKTOR LAINNYA PADA EARNINGS MANAGEMENT VIORENCIA HENDRANATA; Apit Susanti
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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Abstract

The goal of this research is to gather empirical evidence about the impact of company size, financial performance, independent commissioners, institution ownership, financial leverage, board size, free cash flow, and managerial ownership as independent variables on earnings management as a dependent variable. Population of this research are companies that listed in Indonesia Stock Exchange, especially in non-financial sector during 2017-2020. The sample selection process was carried out by using the purposive sampling method and based on predetermined sample selection criteria so it generated 70 companies that met the criteria with a total of 280 data used. Multiple regression method was used to analyze the data. The result of this research exposed that financial performance and free cash flow have impact on earnings management, this is because companies with lots of free cash flow indicate there is enough capital to meet financial needs so that management may no longer be compelled to manipulate earnings to attract investors' attention, while the increase in profitability, the practice of profit manipulation is also increasing. However, company size, independent commissioners, institution ownership, financial leverage, board size, and managerial ownership have no impact on earnings management.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, EMPLOYEE DIFFERENT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA APIT SUSANTI; KEVIN KEVIN
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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The purpose of this study was to obtain empirical evidence regarding the effect of the seven independent variables, namely; managerial ownership, leverage, employee different, cash flow, firm size, audit quality, and board size remain on earnings management. The object of research for this study is non financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. The research method used for this study is multiple regression, with the sampling technique using the purposive sampling method. The number of samples used for this study amounted to 589 samples studied. This study informs that managerial ownership, employee different, free cash flow, firm size, audit quality, and board size variables have no effect on earnings management, while leverage variables affect earnings management.
FAKTOR- FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING ALYA SHAFIRA RAMADHANI; APIT SUSANTI
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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Abstract

This study aims to obtain empirical evidence on what factors can affect income smoothing practices. In this study, the independent variables used are company size, profitability, public ownership, managerial ownership, institutional ownership, debt to equity ratio, and company value. The object of this research is manufacturing company listed on the Indonesia stock exchange 2017-2019. There are 36 companies that meet the criteria using purposive sampling method. The research model used was regression binary logistic analysis using IBM SPSS Version 25. The results of the research show that firm size, profitability, public ownership, managerial ownership, institutional ownership, debt to equity ratio, and firm value have no influence on income smoothing.
FAKTOR-FAKTOR YANG MEMPEGARUHI FIRM VAUE PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Marleen Aurellia; Apit Susanti
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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Abstract

The purpose of this research is to examine the factors that can influence firm value in non-financial companies. This research uses eight independent variables: Dividend Policy, Institutional Ownership, Funding Policy, Profitability, Firm Size, Activity Ratio, Firm Growth, Liquidity and Firm Value as the dependent variable. The sampling method used is purposive sampling. This research uses 49 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020, thus there are 147 data as samples. This research uses multiple linear regression for hypothesis testing. The result of this research exposed that Profitability, Firm size, and Liquidity have impact on firm value. If the probability of the company is high, it proves that the company is able to manage the company and generate high profits. If the company is able to pay its short-term obligations when they fall due, then the value of the company will be higher. Because the larger the size of the company or the scale of the company, the easier it will be for companies to obtain internal and external sources of funding. However Institutional ownership, Dividend policy, Funding policy, Firm growth and activity ratio have no impact on firm value.
Faktor-Faktor yang memengaruhi Nilai Perusahaan Manufaktur di BEI Metta Laela Sari; Apit Susanti
Media Bisnis Vol 13 No 3 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to obtain empirical evidence from the influence of independent variables including, company size, company age, capital structure, financial performance, profitability, and current ratio on dependent variable firm value. Population in this research are manufacturing companies that are listed in Indonesia Stock Exchange from 2018 to 2020. The method that is used to select the research samples is a purposive sampling method. By using this method, 77 companies fulfill the criteria that has been set before. The results show that there are 231 data that can be used as a research sample. Then, this research used multiple regression methods to analyze the data. The results of this study prove that company age, financial performance profitability, and current ratio have influence toward firm value. If company age and profitability are increasing, firm value will decrease, however if financial performance and liquidity are increasing, the firm value will also increase. However, company size and capital structure have no impact on firm value.
PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN ASING TERHADAP NILAI PERUSAHAAN Lucky Adhika Wardana; Apit Susanti
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1827

Abstract

The purpose of this study was to obtain empirical evidence regarding the influence of independent variables, namely, profitability, liquidity, asset growth, company size, institutional ownership, managerial ownership, and foreign ownership, while the dependent variables in this case are company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a 5-year research period, from 2017 to 2021. The sampling used in this study was using purposive sampling techniques. With this method, there are 60 companies that meet predetermined criteria. So that 240 data were obtained that can be used as research samples. Then, in this study using the multiple regression method to analyze the data. The results of this study show that profitability, asset growth and institutional ownership affect the value of the company. If the profitability is higher, the value of the company will increase and the higher the growth of assets, the value of the company will decrease. But on the contrary, liquidity, company size, managerial ownership and foreign ownership have no effect on the value of the company.
KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Anggita Putri Cantika; Apit Susanti
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.v3i2.2113

Abstract

The aim of this study is to obtain empirical evidence about the effect of institutional ownership, composition of independent commissioners, composition of board of directors, audit committee, audit quality, size of the company, leverage, and profitability toward earnings management. This study used a sample of manufacturing companies that listed in Indonesia Stock Exchange (IDX) for three years, 2019 to 2021. The number of sample which collected with purposive sampling method is 74 companies with 218 data as a total. The study uses multiple regression method to examine the effect of independent variables on the dependent variable earnings management. The result of this study indicates that composition of independent commissioners and composition of board of directors have negative effect on earnings management, meanwhile leverage and profitability have positive effect on earnings management. On the other hand, other independent variables such as institutional ownership, audit committee, audit quality, and size of the company have no effect on earnings management.
Co-Authors ALYA SHAFIRA RAMADHANI Anggita Putri Cantika KEVIN KEVIN Lucky Adhika Wardana Marleen Aurellia Metta Laela Sari VIORENCIA HENDRANATA