Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Julisar Surjadi
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH ESOP, COMPANY CHARACTERISTICS, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Vincent Nathaniel Lumanto; Julisar Surjadi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.047 KB)

Abstract

The purpose of this study is to provide empirical evidence related to the effect of employee stock ownership programs, company characteristics, corporate governance, and audit quality on earnings management. Company characteristics consists of information asymmetry, leverage, profitability, firm size, and firm age. Corporate governance consists of managerial ownership, institutional ownership, and audit committee. The sample of this study was selected based on the purposive sampling method and resulted in 112 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019. A total of 336 data obtained were analyzed by the multiple regression method. The results of this study shown that employee stock ownership programs and audit committees have an influence on earnings management. Other variables, for examples, information asymmetry, leverage, profitability, firm size, managerial ownership, institutional ownership, audit quality, and firm age have no effect on earnings management.
ACCRUAL EARNINGS MANAGEMENT, ASSETS TANGIBILITY, DAN FAKTOR LAINNYA YANG MEMENGARUHI FIRM VALUE Chalvin Alfiyandi Damanik; Julisar Surjadi
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 (265.163 KB)

Abstract

The purpose of this study is to analyze and obtain empirical evidence related to the effect of each variable firm size, profitability, leverage, dividend, assets tangibility, liquidity, total asset turnover, and accrual earnings management on firm value. Purposive sampling is a sample selection method in this study. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2020 are the sample population in this study. The total population in this study is 645 non-financial companies with a total sample of 327 companies that have met the research criteria for the period 2017 to 2020. This study uses the logit model (logistic regression). The results of this study found that profitability, leverage, dividend, and assets tangibility variables have a positive effect on firm value. Meanwhile, the variable accrual earnings management has a negative effect on firm value. The results of this study also found that firm size, liquidity, and total asset turnover had no effect on firm value.
Finance Cash Management Pada PT. MAP Aktif Adiperkasa, Tbk Keren Kartini Juanda; Arwina Karmudiandri; Julisar Surjadi; Tjhai Fung Jin
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 2 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i2.1871

Abstract

This internship was held at PT MAP Aktif Adiperkasa, Tbk, a retail company of sports, toys, and lifestyle products. The work assigned to the author relates to internal payments such as processing reimbursement claims, petty cash reimbursement, advance, and advertisement tax payments. While processing reimbursement claims, the author encountered various problems and then decided to make a guide for processing reimbursement claims and identify reimbursement claim system as an innovation project. The author gained a lot of experience and knowledge and could complete projects on time. The limitation of the reimbursement claim system allows the requestor to attach the invoice for one of the expense types. The system should be improved by not allowing the requestor to submit the form if the invoice has not been completely attached to each expense type.
Pengaruh Institutional Ownership, Sales Growth, Dan Faktor Lainnya terhadap Financial Distress Laurensari Devi; Julisar Surjadi
Media Bisnis Vol. 18 No. 1 (2026): 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: 10.34208/34gt5096

Abstract

The purpose of this study is to obtain empirical evidence the influence of institutional ownership, independent commissioner, managerial ownership, audit committee, sales growth, operating capacity, liquidity and firm size on financial distress. The population in this research is manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period 2020-2023 with a research period of 2021- 2023.The sample was determined using the purposive sampling method, resulting in 74 manufacturing companies and 222 data. The analysis data used multiple linear regression and was processed using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that independent commissioner, operating capacity, liquidity and firm size have an effect on financial distress. While institutional ownership, managerial ownership, audit committee and sales growth no significant effect on financial distress. These findings provide both theoretical and practical implications. Theoretically, this study enriches the financial distress and corporate governance literature by demonstrating that governance mechanisms and financial performance indicators do not equally influence the likelihood of financial distress. Practically, company management should strengthen the role of independent commissioners, improve asset utilization efficiency, maintain adequate liquidity, and optimize firm growth to minimize financial distress risk. Investors are also encouraged to consider governance quality and financial indicators when evaluating investment decisions, while regulators may use these findings to strengthen governance policies aimed at improving corporate financial sustainability.
Kontribusi Profitabilitas terhadap Nilai Perusahaan di Indonesia Revinna Tonay; Julisar Surjadi
Media Bisnis Vol. 17 No. 2 (2025): 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: 10.34208/5h2rqv58

Abstract

The aim of this research is to analyze the effect of independent variables on dependent variables, such as firm value. The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a three years period from 2021 to 2023. This research uses the purposive sampling method as the sampling method and the multiple regression method to analyze the data. There are 77 companies with a total of 231 data that passed the research criteria. The results of this research show that profitability, liquidity, and capital structure have a positive effect on firm value. High profitability gives investors a positive picture of the company's future prospects. High liquidity indicates efficiency in the use of current assets and fulfillment of short-term obligations. High capital structure indicates that the company is growing and needs more funds, which are obtained through debt. Other independent variables, such as firm size, company growth, activity ratio, capital expenditure and institutional ownership have no effect firm value.
Co-Authors ARWINA KARMUDIANDRI Chalvin Alfiyandi Damanik Keren Kartini Juanda Laurensari Devi Revinna Tonay TJHAI FUNG JIN Vincent Nathaniel Lumanto