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PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA LIUS SUARDIKA IDRIS; Kartina Natalylova
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 evidence about the influence of size commissioner on board, audit committee, leverage, profitability, firm size, firm growth, firm age, and audit quality to earnings management. This research used companies that listed in non-financial sector in Indonesia Stock Exchange during 2017-2019 as the population. There are 194 companies meet the criteria by using purposive sampling method. The results of this study indicate that profitability, firm growth, and audit quality affect earnings management, that earnings management practices will be higher because the demands of good prospect reports in the public make companies with high growth motivated to carry out earnings management. However the size of the board of commissioners, audit committee, leverage, firm size, and firm age have no effect so earnings management.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN Heidy Nivanna; Kartina Natalylova
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 the empirical evidence about factors which influence firm value. The independent variables in this research are profitability, capital structure, ownership structure, firm size, dividend policy, board size, productivity, and liquidity to firm value. This research used multiple regression analysis. The research used SPSS 25. There are 42 non-financial companies listed on Indonesia Stock Exchange that were selected based on certain criteria with the research period from 2016 to 2020.The result of this research shows that independent profitability, capital structure, and productivity has a significant on firm value. Independent ownership structure, firm size, dividend policy, board size, and liquidity has not a significant on firm value

PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Angela Natalia; Kartina Natalylova
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 study is to obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner meeting frequency, audit committee meeting frequency, firm size, leverage, profitability and free cash flow as independent variables on earnings management as dependent variable. The population of this research are non-financial firms that listed in Indonesia Stock Exchange (IDX) during the period of 2018 until 2020. The sample used in this study were 103 companies or 309 data. This study used a purposive sampling technique as a sample selection method and the data in this study were tested and analyzed using multiple regression method. Data processing was carried out using the SPSS 25 application. The results of this study show that profitability and free cash flow have an influence on earnings management. Meanwhile, other independent variables such as institutional ownership, managerial ownership, board of commissioner meeting frequency, audit committee meeting frequency, firm size and leverage have no influence on earnings management

PENGARUH LIQUIDITY, EARNINGS MANAGEMENT, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Jovinca Erdiana; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 3 No 1 (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.v3i1.1896

The purpose of this study is to obtain empirical evidence about several factors that influence the value of nonfinancial companies listed in the Indonesia Stock Exchange (BEI). This study aims to determine whether institutional ownership, profitability, liquidity, dividend policy, debt policy, earnings management, and free cash flow affect firm value. Data for this study was acquired from the financial statements of the nonfinancial companies listed in the Indonesia Stock Exchange over the past three years period 2019—2021. The sample in this study is 109 companies and was selected with the purposive sampling method. The multiple regression method is used to analyze the sample compiled. The result of this study shows that profitability and debt policy have a positive significant effect on firm value. This indicates that the company’s ability to obtain high profits and utilize its debt correctly to expand its business will increase the value of the firm. Meanwhile, institutional ownership, liquidity, dividend policy, earnings management, and free cash flow have no effect on firm value.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN Tasya Ferjiana; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 3 No 1 (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.v3i1.1897

The purpose of the study was to determine the impact of asset utilization, debt monitoring, profitability, liquidity, firm growth, firm size, and dividend policy on firm value. Firm value is an economic concept that reflects firm value. The population of research are non-financial companies listed on the Indonesian Stock Exchange in 2019-2021. The sampling method was used for the results of 92 non-financial corporations. This researcher tested the independent variables against the dependent variables tested using multiple linear regression. The results of this study show that profitability and firm growth affect its firm value. This means that profitability and firm growth variables are the key indicators that affect firm value. Profitability has a positive impact on firm value. Earnings growth reflects the company's development and gives investors a positive signal to raise the stock price. Firm growth has a negative impact on company value. So that companies that do not grow have poor prospects and small profits. Poor outlook affects company depreciation. Asset utilization, debt monitoring, liquidity, firm size, and dividend policy variables do not affect firm value.

PENGARUH KEPEMILIKAN, DEWAN PERUSAHAAN, MOTIVASI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Linda Faustina; Kartina Natalylova
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 obtain empirical evidence about the influence of internal ownership, board size, board independence, female in board of directors, audit committee meeting frequency, tax avoidance, firm's performance, motivation debt contracts, and earnings power to earnings management on non-financial companies in Indonesia. This research was conducted on 99 non-financial companies listed on Indonesia Stock Exchange that were selected based on certain criteria with the research period from 2018 to 2020. The result of this research states that tax avoidance has an influence on earnings management. This is because an increased CETR value means companies are more compliant with tax regulations and less tax avoidance practices. While internal ownership, board size, board independence, female in board of directors, audit committee meeting frequency, firm's performance, motivation debt contracts, and earnings power have no influence on earnings management.

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Felicia; Kartina Natalylova
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 analyze the factors that influence management actions in non-financial companies listed on the Indonesia Stock Exchange. The factors that become independent variables in this research are leverage, profitability, liquidity, firm size, firm age, institutional ownership, and audit quality on earnings management. This study uses data from 477 companies that have met the sampling criteria from 2017 to 2020 using the purposive sampling method. The results of this study indicate that the profitability variable has a significant effect on earnings management, meaning that the current high level of profitability makes the opportunity for future profitability declines to be greater, so that the company's performance looks less stable. The audit quality variable also has a significant effect on earnings management because good audit quality will make it difficult for companies to carry out earnings management. While the other independent variables, leverage, liquidity, firm size, firm age, and institutional ownership have no significant effect on earnings management.

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