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Frestin Chrisnanti
Trisakti School of Management
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PENGARUH FILANTROPI, CASH HOLDING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Bela Meilinda Phangestu; Frestin Chrisnanti
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 research is to provide empirical evidence about the impact of philanthropy, cash holding, board of directors size, return on assets, dividend payout ratio, debt to assets ratio, and firm size on firm value. The object observed in this research is nonfinancial companies that were listed on the Indonesian Stock Exchange during the period from 2017 to 2020. The sampling method used was the purposive sampling method. There were 59 nonfinancial companies obtained from sampling and then analyzed using multiple regression analysis on the SPSS application. The results of research that has been conducted reveal that philanthropy, return on assets, and firm size influence firm value whereas cash holding, board of directors size, dividend payout ratio, and debt to assets ratio do not influence firm value.Firm value
PENGARUH KUALITAS TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DAVID DAVID; FRESTIN CHRISNANTI
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 objective of this research is to obtain emprical evidence about the institutional ownership,managerial ownership,frequency of board of commissioners meetings, frequency of audit committee meetings, firm size, leverage, audit quality, profitability and firm age to earnings management. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (IDX) during the period of 2017 to 2019. The sample used in this study are 43 companies selected using purposive sampling method. The hypotheses in this research were tested and analyzed using multiple linear regression analysis with IBM SPSS (Statistical Product and Service Solutions) application tool. The results of this research indicate that the variable profitability has an influence on earnings management, while the variables of institutional ownership, managerial ownership, frequency of board of commissioners meetings, frequency of audit committee meetings, firm size, leverage, audit quality, and firm age have no influence on earnings management
PENGARUH PROFITABILITAS, DEBT TO ASSET RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Michael; Frestin Chrisnanti
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 research is to analyze empirically the influence of profitability, debt to asset ratio, liquidity, firm size, dividend policy, earning per share, institutional ownership and managerial ownership on firm value. Sample of this research are 95 non financial companies in Indonesia Stock Exchange, selected using purposive sampling method during 2018 until 2020. Data were analyzed using multiple regression method. The empirical evidence of this research indicateded that profitability, debt to asset ratio, and institutional ownership have influence to firm value. High profitability can be a positive signal for investors regarding the company's future prospects. High debt to asset ratio indicates that the company is able to use debt to increase firm value. High share institution ownership can assist in supervising the company While other independent variables such as liquidity, firm size, dividend policy, earning per share, and managerial ownership have no influence towards firm value in the company because because these variables do not have sufficient impact to influence investors in conducting funding
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Gabriella Rachel Sugandi; Frestin Chrisnanti
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 purpose of this research is to analyze the effect of company size, company age, capital structure, financial performance, profitability, liquidity, dividend policy, and managerial ownership toward firm value. This research used 50 listed non-financial companies in Indonesia Stock Exchange in period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple regression analysis. The results of this study found that company age, financial performance, and managerial ownership have influence to firm value. While the company age, capital structure, profitability, liquidity, and dividend policy have no influence to firm value
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadya Suryana; Frestin Chrisnanti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.93 KB) | DOI: 10.34208/ejatsm.v2i3.1529

Abstract

The purpose of this study was to find empirical evidence related to the influence of firm size, return on assets (ROA), managerial ownership, sales growth, dividend policy, and debt policy on firm value as proxied by Tobin's Q. The sample in this study was selected using the purposive sampling method and totaled 59 non financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The hypothesis testing in this study used the multiple regression method. The results of this study indicate that only return on assets have an effect on firm value. Meanwhile, the variables of firm size, managerial ownership, sales growth, dividend policy, and debt policy have no effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS MANAGEMENT Nadine Felicia; Frestin Chrisnanti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.007 KB) | DOI: 10.34208/ejatsm.v2i3.1531

Abstract

The purpose of this study was to examine the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, audit quality, audit independence, and motivational bonuses. Using 300 years of data from 100 samples of listed manufacturing company in Indonesia Stock Exchange for the period 2018 until 2020 that selected by using purposive sampling method. This study uses multiple regression method. Finding of this study indicate that growth, leverage, profitability, and audit quality have a effect on earnings management. Meanwhile the result of this study then show that fixed asset turnover, firm size, firm age, audit independence, and motivational bonuses do not have a effect on earnings management.
PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN Ezra Drata Halim; Frestin Chrisnanti
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2117

Abstract

This research is a development of previous research, namely Asim and Ismail (2019) with the dependent variable earnings management and the independent variable leverage. This study aims to examine actual data on how financial performance and other variables affect earnings management in manufacturing organizations. Leverage, profitability, firm size, company growth, audit committee, fixed asset turnover, and audit quality are the factors used in this study. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. Purposive sampling is used to choose the samples for this study, and 216 data are collected. Data were examined using several regression techniques. Proxy that used in this research was Modified Jones Model as proxy of dependent variable earnings management to calculate data. The findings of this study demonstrated that the company growth have an impact on earnings management. This showed that changes of total asset of in a company from year to year can affected the manager to do earnings management. While others, such as leverage, profitability, firm size, audit committee, fixed asset turnover, and audit quality, do not influence on earnings management.
Co-Authors Bela Meilinda Phangestu DAVID DAVID Ezra Drata Halim GABRIELLA RACHEL SUGANDI Michael Nadine Felicia Nadya Suryana