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All Journal MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
Aries Jonathan
Trisakti School of Management
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PENGARUH KARAKTERISTIK PERUSAHAAN, RASIO KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN JOVINDO ELDWIN HARTONO; ARIES JONATHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i2.2940

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, company size, liquidity, activity ratio, capital structure, institutional ownership, sales growth, and firm age on firm value. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2021 until year 2023. The sampling method in this study uses purposive sampling method with 81 companies and 243 data that will be used as research samples. The sample data obtained will be analyzed using multiple linear regression. The results of this research indicate that profitability, liquidity, capital structure, and firm age affect firm value. Firm age has a positive effect on firm value, companies that have been established for a long time usually have larger assets so that they are more trusted by investors which in turn will increase company value. Other independent variables, namely company size, institutional ownership, sales growth, and activity ratio have no effect on firm value.
PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN RUTH KARTIKA NAULI; ARIES JONATHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i3.3042

Abstract

The purpose of this study is to determine the effect of the diversity of board members and company characteristics on earnings management in the company. Generally, investors use income statement to evaluate the company's performance because they think that the company's profit reflects the company's performance. Therefore, there are often cases of manipulation of company profits by reporting profits that are not in accordance with the actual conditions of the company. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange from year 2018 until year 2020. The method used in selecting the sample is purposive sampling method with a total sample of 327 companies. Earnings management is proxied using discretionary accruals. Audit quality, company losses, and gender diversity of board members use dummy variable. Size of the company uses the natural logarithm. The age of the company uses logarithms in its measurement. Firm financial leverage and age diversity are measured using a ratio scale. The results of this study indicate that the age of the company and the company's losses have an influence on earnings management. However, firm size, firm financial leverage, audit quality, gender diversity of board members, and age diversity of board members have no effect on earnings management.
FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN KURNIATI; ARIES JONATHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i3.3154

Abstract

The purpose of this study was to obtain empirical evidence and to examine the effect of the independent variables on firm size, firm financial leverage, firm age, audit quality, independent commissioners, managerial ownership, institutional ownership and profitability on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange (IDX). Financial statements can be used to assess the good or bad of a company so that companies often carry out earnings management to set off the financial statements. This study uses 151 non-financial companies listed on the Indonesia Stock Exchange (IDX) from year 2018 until year 2020. The method used in sampling is purposive sampling by determining five sample criteria and using multiple linear regression as a data analysis method. This study uses discretionary accruals which are calculated using the modified Jones model as a proxy for earnings management, natural logarithm to measure firm size variable, logarithm to measure firm age variable, audit quality variable and management ownership using dummy variable, and firm financial leverage variable, independent commissioner, institutional ownership and profitability are measured using a ratio scale. The results of this study indicate that firm size and profitability have an influence on earnings management, while firm age, firm financial leverage, audit quality, independent commissioners, managerial ownership and institutional ownership have no effect on earnings management.
PENGARUH OPERATING CAPACITY, PERTUMBUHAN PENJUALAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP FIRM VALUE THERESA YULIANTY; ARIES JONATHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v6i1.3397

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth on firm value. The second objective is to identify the consistency of the test results of the independent variables on the dependent variable based on previous research findings. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Firm value is measured using Price to Book Value (PBV), while firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth are measured using common financial ratios. The data were processed using SPSS version 25 and analyzed with multiple regression analysis. The results of this study indicate that profitability, leverage, and liquidity have a positive effect on firm value. Conversely, firm size, dividend policy, operating capacity, and sales growth have no significant effect on firm value. This means that companies with high profitability, leverage, and liquidity can increase their firm value in the eyes of investors or the market, either through higher profits or tax savings obtained from debt.
PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN Ruth Kartika Nauli; Aries Jonathan
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.2995

Abstract

The purpose of this study is to determine the effect of the diversity of board members and company characteristics on earnings management in the company. Generally, investors use income statement to evaluate the company's performance because they think that the company's profit reflects the company's performance. Therefore, there are often cases of manipulation of company profits by reporting profits that are not in accordance with the actual conditions of the company. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange from year 2018 until year 2020. The method used in selecting the sample is purposive sampling method with a total sample of 327 companies. Earnings management is proxied using discretionary accruals. Audit quality, company losses, and gender diversity of board members use dummy variable. Size of the company uses the natural logarithm. The age of the company uses logarithms in its measurement. Firm financial leverage and age diversity are measured using a ratio scale. The results of this study indicate that the age of the company and the company's losses have an influence on earnings management. However, firm size, firm financial leverage, audit quality, gender diversity of board members, and age diversity of board members have no effect on earnings management.
Co-Authors CHANDRA Husnaini Nur Widyananda Imelda Marcella Chandra IRMADELLA MARSIL IRVAN JOVINDO ELDWIN HARTONO KURNIATI LISA FRANSISKA Muhammad Safarrudin Afandi Rehania Rachmayanti RUTH KARTIKA NAULI THERESA YULIANTY Vico Vico