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All Journal 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

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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

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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.
Co-Authors ARWINA KARMUDIANDRI Chalvin Alfiyandi Damanik Keren Kartini Juanda TJHAI FUNG JIN Vincent Nathaniel Lumanto