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FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rudi Setiadi Tjahjono
Jurnal Bisnis dan Akuntansi Vol 15 No 1a (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to provide empirical evidence of dividend yield, price earnings ratio, market to book ratio, return on assets, debt to equity ratio, earnings per share and current ratio towards stockreturn. This research used data that were taken from non financial companies listed in Indonesian Stock Exchange over three years period 2010 until 2012. This research used purposive sampling method. The samples of this research consist of 90 companies that meet the criteria. This research uses multiple regression analysis. The result of the research showed that return on assets and debt to equity ratio had significant influence towards stock return while dividend yield, price earnings ratio, market to book ratio, earnings per share and current ratio had no influence.

TATA KELOLA PERUSAHAAN DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YOHANNA ROSA ANGELINE; RUDI SETIADI TJAHJONO
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.473

The aim of this study is to obtain empirical evidence about the effect of corporate governance (audit committee, size of the commissioner’s board, proportion of independent commissioner’s board), firm size, and financial ratio (leverage, liquidity, activity, profitability) to firm value. Sample used in this study are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2015 until 2017. Sample selection method used was purposive sampling, there were 69 companies met the criteria, resulting 207 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this study show that proportion of independent commissioner’s board, leverage, and profitability affect firm value. Audit committee, size of the commissioner’s board, firm size, liquidity, and activity have no effect to value of the firm.

PENGARUH KINERJA KEUANGAN ENTITAS DAN FAKTOR LAINNYA TERHADAP AUDIT DELAY Velia Findriani; Rudi Setiadi Tjahjono
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 (513.091 KB)

The purpose of this research is to determine the influence of the entity’s financial performance and other factors to audit delay. The examined factors are profitability, solvability, liquidity, company size, audit opinion, public accounting firm's size, audit tenure and audit committee. Population in this research is non-financial companies listed in Indonesian Stock Exchange with research period from 2017-2019. the sampling is selected by a purposive sampling method and there were 165 companies that meet the sample criterias from the total population of 420 companies. The multiple regression analysis was applied to this research..The result of this research identified profitability, company size, audit opinion has influenced on audit delay. This means that a better financial performance of the entity and a fairly audit opinion (unqualified opinion) will accelerate the timing of audit completion. Conversely, for other variable, solvability, liquidity, public accounting firm's size, audit tenure and audit committee has no influence to audit delay.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ricky Wijaya; Rudi Setiadi Tjahjono
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 (713.744 KB)

This research was conducted to determine the effect of institusional ownership, profitability, liquidity, dividend policy, debt policy, firm size, effectiveness, efficiency on firm value in nonfinancial companies listed on Indonesia Stock Exchange. Previous research used 5 variables consisting institusional ownership, profitability, liquidity, dividend policy and debt policy. In this research, there are additional variables: firm size, effectiveness and efficiency. This research used 97 nonfinancial companies listed on the Indonesia Stock Exchange as a sample in the period 2018 until 2020. To determine the sample of companies is using purposive sampling method. This research used multiple regression as a method of analysis data. This result of this research indicates that institusional ownership, profitability and debt policy has a positive effect to firm value. Effectiveness and efficiency has a negative effect to firm value. While liquidity, dividend policy and firm size has no effect to firm value

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Reynaldi; Rudi Setiadi Tjahjono
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.858 KB)

The purpose of this research is to obtain empirical evidence about the effect of profitability, auditor switching, corporate complexity, accounting firm reputation, board of director size, company size, ownership dispersion, and ownership concentration as independent variables to audit report lag as dependent variable. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange (BEI) from 2018-2020. The sample used for this research consist of 78 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 234 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that profitability had effect to audit report lag. While auditor switching, corporate complexity, accounting firm reputation, board of director size, company size, ownership dispersion, and ownership concentration had no effect to audit report lag

KINERJA ENTITAS, KEBIJAKAN HUTANG DAN KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN Shinta Maria Magdalena; Rudi Setiadi Tjahjono
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.v2i4.1818

The purpose of this study was to obtain empirical evidence regarding the effect of the independent variables consist of Company’s performances factors relating to profitability, liquidity, dividend, firm size and debt policy factor and share ownership factos relating to managerial and institutional ownership on the dependent variable of firm value. In this study, the population used were non-financial companies listed on the Indonesia Stock Exchange during 2018 to 2020. The sample used in this study which is totalled of 62 companies listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling method with a total sample of 186 data. The data analysis used is using multiple regression and the data is processed using the SPSS application. The results of this study indicate that institutional ownership, profitability, and debt policy have influence on firm value. Meanwhile, liquidity, dividend, firm size and managerial ownership have no influence on firm value.

LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN Rahayu Setiyowati; Rudi Setiadi Tjahjono
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.v2i4.1819

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables, namely profitability (ROA), liquidity (CR), company size (SIZE), leverage (DAR), managerial ownership (MO), asset growth (AG), and institutional ownership (IO) on the dependent variable, namely company value (PBV). The population used in this study was all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. Sampling using the purposive sampling method, there were 98 non-financial companies that matched the criteria used in this study. The data of this study were analyzed using the multiple regression method. The results of this study show that profitability (ROA) and leverage (DAR), positively affects the value of the company (PBV). Meanwhile, asset growth (AG) negatively affects the company's value (PBV). But liquidity (CR), company size (SIZE), managerial ownership (MO), and institutional ownership (IO) have no effect on the value of the company (PBV).

UKURAN USAHA DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Stefanny Claudya; Rudi Setiadi Tjahjono
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.v3i1.1990

The objective of the study is to gather empirical data on the influence of firm size and financial ratios such as profitability, capital structure, liquidity, earnings per share, investment decision, and activity ratio on the firm value. This study will make use of manufacturing companies that are listed on IDX between 2019 to the year 2021. The purposive sampling method is utilized in this study. There are 80 companies and 240 data were used in this study. Multiple regression is utilized in this study. The result demonstrates that firm size, profitability, and capital structure have an effect on firm value while liquidity, earnings per share, price-earnings ratio, and activity ratio have no effect on firm value.

OWNERSHIP, FIRM SIZE DAN RASIO KEUANGAN TERHADAP EARNINGS MANAGEMENT Muhammad Reza Fadhillah; Rudi Setiadi Tjahjono
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.v3i2.2090

This study aims to obtain empirical evidence and analyze the factors that influence earnings management. The independent variables used in this research are institutional ownership, leverage, firm size, firm age, growth, liquidity, profitability. The dependent variable used in this study is earnings management. The data collection method used in this study is a quantitative method using secondary data. The data used in this study are the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research data was obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 71 companies with a total of 213 data. Hypothesis testing used in this study is multiple regression. The results of this study indicate that leverage, firm age, profitability has an effect on earnings management. Whereas institutional ownership, firm size and financial ratio which consist of growth and liquidity have no effect on earnings management.

RASIO KEUANGAN DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN Tisa Indah Palupi; Rudi Setiadi Tjahjono
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.v3i2.2093

The purpose of this study is to obtain empirical evidence that the independent variables return on assets, debt to asset ratio, firm size, company growth, dividend policy, independent commissioners, and board size have an influence on the dependent variable, namely firm value. In this study, the population used was manufacturing companies listed on the Indonesian stock exchange from 2019 to 2021 with the purposive sampling method used. The data obtained were 120 manufacturing company data. The test used in this study is multiple regression which helps to determine the influence between the dependent variable and the independent variable. The results of this study indicate that the variables return on assets, debt to asset ratio, company growth, independent commissioners, and board size have an effect on firm value. Meanwhile, the variable firm size and dividend policy have no effect on firm value.

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