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Aries Jonathan
Trisakti School of Management
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PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muhammad Safarrudin Afandi; Aries Jonathan
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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Abstract

One of the goals of the company was established to maximize the value of the company. Firm value can be measured in various ways. This study aims to examine the effect of profitability, leverage, liquidity, dividend policy, managerial ownership, institutional ownership, and firm growth on firm value. The object in this study is to use manufacturing companies on the Indonesia Stock Exchange during year 2017 to year 2019. The purposive sampling method was used to select a sample of companies and 69 companies were selected and analyzed using the multiple regression method. The results show that dividend policy, profitability and institutional ownership have a positive effect on firm value, while leverage, liquidity, managerial ownership, and firm growth have no effect on firm value. These results imply that the greater the dividend policy ratio will increase investor confidence in earnings, high profitability indicates good company prospects in the future, and the greater the institutional ownership, the stronger the control over the company to achieve company goals and increase the firm value
PENGARUH MANAJEMEN LABA, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN LISA FRANSISKA; ARIES JONATHAN
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): 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 obtain an empirical evidence about the influence of profitability, leverage, liquidity, firm size, dividend policy, tangibility, company growth, institutional ownership, managerial ownership, and earnings management on firm value. The population used in this research are non financial companies listed in Indonesian Stock Exchange during period 2015-2019. The samples are collected by using purposive sampling method, and there are 44 companies selected as final samples. The hypothesis in this research is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, liquidity, company growth, and earnings management had influence on firm value. While firm size, dividend policy, tangibility, institutional ownership, and managerial ownership had no influence on firm value.
PROFITABILITAS DAN FAKTOR-FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN ARIES JONATHAN; IRMADELLA MARSIL
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

The purpose of this research is to obtain empirical evidence regarding the effect of profitability, dividend policy, institutional ownership, firm size, total asset turnover, managerial ownership, investment decisions, and liquidity on firm value.This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sampling method in this research used a purposive sampling method, so it requires criteria in taking the sample to be examined. In the end, this research will examine 70 companies that passed the criteria with a total of 210 data. Hypothesis testing conducted in this research using multiple linear regression. The results of the research showed that profitability, institutional ownership and investment decisions had an effect on firm value. On the other hand, dividend policy, firm size, total asset turnover, managerial ownership, and liquidity had no effect on firm value.
PENGARUH FIRM SIZE, LIKUIDITAS, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAN Chandra; Aries Jonathan
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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Abstract

The investor doing investment needs to see the value of the company owned by the company. This study aims to obtain empirical evidence and analyze the effect of firm size, liquidity, profitability, institutional ownership, dividend payout ratio, and debt to equity ratio as independent variables on firm value as dependent variable. This research uses 79 non-financial companies listed on the Indonesia Stock Exchange consistently from 2017 to 2020. Sample data were selected using purposive sampling method. This study uses multiple regression models to analyze this research data. Firm size uses natural logarithm measurements, institutional ownership uses ratio scale measurements and other variables use financial ratio measurements. The result shows that return on asset has an influence on firm value, which means that low profits with a lot of assets can make investors give negative signals that can reduce firm value. Return on equity has an influence on firm value, which means that companies that can use their equity to make profits will increase firm value. Debt to equity ratio has an influence on firm value, which means that companies that have a lot of debt will pay more interest so that it can reduce profits and firm value. Firm size, liquidity, institutional ownership, and dividend payout ratio do not have an influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Irvan; Aries Jonathan
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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Abstract

Every company certainly wants to have great firm value for public to see. This study aims to examine and obtain empirical evidence about the impact of capital structure, profitability, firm size, sales growth, audit quality, gender diversity, and liquidity on firm value. Firm value is an indicator for investor to evaluate a company before they invest their fund. This study is using purposive sampling method which there are 71 manufacturing company that listed in Indonesia Stock Exchange and qualified with the criteria since 2018 until 2020, so there are 213 sample data that used in this study. Researcher examine independent variable on dependent variable using multiple regression model. This study use logarithm natural to measure firm size, audit quality is measured by dummy variable, gender diversity is measured by scale ratio and other variables are measured by financial ratio. The results of this study shows that capital structure and profitability have an impact on firm value, which means capital structure and profitability become the main indicators which affect the value of a company. While firm size, sales growth, audit quality, gender diversity, and liquidity have no impact on firm value
Faktor-Faktor yang memengaruhi Nilai Perusahaan pada Perusahaan Non-Keuangan Vico Vico; Aries Jonathan
Media Bisnis Vol 13 No 3 (2021): 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/mb.v13i3.1810

Abstract

This research was conducted to examine the effect of good corporate governance (managerial ownership, board of commissioner, independent commissioner and audit committee), CSR disclosure, dividend policy, and company’s characteristics (profitability, firm size, leverage and liquidity) in affecting firm value in non financial companies listed in Indonesia Stock Exchange. This research used 67 non-financial companies listed in Indonesia Stock Exchange since 2015 until 2017 and selected by purposive sampling method. Multiple linear regression is used to analyze the data in this study. The research results show that the independent commissioner, audit committee, dividend policy, profitability and firm size had influence towards firm value and for the managerial ownership, board of commissioner, CSR disclosure; leverage and liquidity had no influence towards firm value.
OWNERSHIP, TAX AGGRESSIVENESS, DAN AUDIT QUALITY TERHADAP MANAJEMEN LABA Rehania Rachmayanti; Aries Jonathan
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.v2i4.1789

Abstract

The purpose of this study was to determine whether there is an effect of ownership, tax aggressiveness and audit quality on earnings management in the company. In this study to test the consistency the result of each independent variable on dependent variable based on journals that have been researched previously. The companies used as samples in this study are non-financial companies that are listed in Indonesian stock exchange (IDX) from year 2018 until year 2020. There are 131 companies in Indonesia uses a purposive sampling method. Earnings management using discrectionary accruals which are calculated using modified jones model. Managerial ownership, Institutional ownership, foreign ownership, tax aggressiveness, firm financial leverage are measured using ratio’s scale. The age of company uses logarithms in its measurement. And audit quality use dummy variable. The result of this study shows that foreign ownership has effect on earnings management which means foreign company doesn’t have the financial resources, knowledge and corporate governance expertise which makes it difficult to obtain information. Meanwhile managerial ownership, institutional ownership, tax aggressiveness, firm financial leverage, firm age, and audit quality have no effect on earnings management.
PENGARUH COMPANY CHARACTERISCTICS DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT Imelda Marcella Chandra; Aries Jonathan
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.v3i1.1926

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait komponen company characteristics dan corporate governance yang dapat memengaruhi praktik earnings management. Penelitian ini memiliki delapan variabel independen, yaitu ownership concentration, managerial ownership, institutional ownership, foreign ownership, commissioners board size, free cash flow, sales growth, dan financial leverage, sedangkan variabel dependen pada penelitian ini adalah earnings management. Dalam penelitian ini data yang dipakai adalah perusahaan sektor manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia (BEI) selama tiga tahun, yakni tahun 2019 sampai dengan tahun 2021. Jumlah sampel yang dipakai dalam penelitian ini sebanyak 375 data dengan menggunakan purposive sampling method. Metode regresi berganda dipakai dalam penelitian ini untuk mengetahui pengaruh antara variabel independen terhadap variabel dependen. Hasil dari penelitian ini adalah variabel foreign ownership dan commissioners board size berpengaruh terhadap earnings management. Sementara untuk variabel ownership concentration, managerial ownership, institutional ownership, free cash flow, sales growth, dan financial leverage menunjukkan hasil tidak berpengaruh terhadap earnings management
RASIO KEUANGAN, KEBIJAKAN DIVIDEN DAN HUTANG MAUPUN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN Husnaini Nur Widyananda; Aries Jonathan
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.v3i1.1927

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh dari kepemilikan institusional, rasio keuangan, kebijakan dividen, kebijakan utang dan ukuran perusahaan terhadap nilai perusahaan. Rasio keuangan dalam penelitian ini adalah return on assets, return on equity, dan likuiditas. Objek penelitian yang digunakan adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 sampai tahun 2021. Penelitian ini menggunakan metode purposive sampling, terdapat 50 perusahaan manufaktur dengan 150 data yang digunakan sebagai sampel dalam penelitian ini. Penelitian ini menggunakan model regresi berganda untuk menganalisis data penelitian. Kepemilikan institusional, kebijakan dividen dan kebijakan utang menggunakan pengukuran skala rasio, ukuran perusahaan menggunakan pengukuran logaritma natural, sedangkan variabel lainnya menggunakan pengukuran rasio keuangan. Hasil dari penelitian menunjukkan bahwa variabel return on equity berpengaruh positif terhadap nilai perusahaan. Variabel kepemilikan institusional dan return on assets berpengaruh negatif terhadap nilai perusahaan. Sedangkan variabel likuiditas, kebijakan dividen, kebijakan utang, dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.
Faktor-Faktor yang memengaruhi Nilai Perusahaan pada Perusahaan Non-Keuangan Vico Vico; Aries Jonathan
Media Bisnis Vol. 13 No. 3 (2021): 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/mb.v13i3.1810

Abstract

This research was conducted to examine the effect of good corporate governance (managerial ownership, board of commissioner, independent commissioner and audit committee), CSR disclosure, dividend policy, and company’s characteristics (profitability, firm size, leverage and liquidity) in affecting firm value in non financial companies listed in Indonesia Stock Exchange. This research used 67 non-financial companies listed in Indonesia Stock Exchange since 2015 until 2017 and selected by purposive sampling method. Multiple linear regression is used to analyze the data in this study. The research results show that the independent commissioner, audit committee, dividend policy, profitability and firm size had influence towards firm value and for the managerial ownership, board of commissioner, CSR disclosure; leverage and liquidity had no influence towards firm value.
Co-Authors CHANDRA Husnaini Nur Widyananda Imelda Marcella Chandra IRMADELLA MARSIL IRVAN LISA FRANSISKA Muhammad Safarrudin Afandi Rehania Rachmayanti Vico Vico