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CHANDRA, SANTOSO
Trisakti School Of Management
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EFEK GLOBAL PADA PENURUNAN PEREKONOMIAN DI ASIA TIMUR DAN LEBIH KHUSUSNYA DAMPAKNYA TERHADAP PERTANIAN DAN INDUSTRI MAKANAN OLAHAN DI AMERIKA UTARA SANTOSO CHANDRA
Media Bisnis Vol 7 No 1 (2015): 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.v7i1.343

Abstract

Simulation of global economic growth to test the effects of the global economic slowdown in East Asia, and more particularly its impact on agriculture and processed food industry in North America that uses a dynamic model of GTAP and GTAP database version has been modified. The impact of the crisis in Asia against the length of world trade for agricultural production is indicated by a reduction in imports which will directly affect the economy. Overall agricultural products will also decrease. Decline in demand for agricultural products is followed by changes in the supply side. The crisis is setbacks that directly affect the economy of East Asia, not only revenue growth but also the development of the industry and its competitive ability in the long term.
PENGARUH TATA KELOLA PERUSAHAAN, UMUR PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA ERIKA VERIANA; SANTOSO CHANDRA
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.231 KB)

Abstract

The purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management. These factors are board size, leverage, audit quality, audit committee size, audit committee independence, ownership structure, firm size, firm age and firm growth. This research used a population of manufacuring companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The sample used in the research was 69 companies, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method by applying The Modified Jones Model as a measure of earnings management. The results of this research indicate that the variable audit quality, firm age, and firm growth have an influence on earnings management. Meanwhile, variables board size, leverage, audit committee size, audit committee independence, ownership structure, and firm size have no influence on earnings management
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MARLEN WILLIUS; SANTOSO CHANDRA
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 (391.517 KB)

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence the value of non-financial companies listed on the Indonesia Stock Exchange (BEI). The dependent variable in this study is firm value, the independent variables in this study are profitability, liquidity, managerial ownership, institutional ownership, company growth, and leverage. The object of this research is non-financial companies listed on the Indonesia Stock Exchange (BEI). The research sample used is as many as 85 companies with the 2017-2019 research period, so the data used is 255 data. Sampling using purposive sampling and the model in this study is multiple regression method. The measurement of firm value uses the price book value (PBV). The results obtained in this study are profitability, liquidity, managerial ownership, institutional ownership, company growth, and leverage have an effect on firm value
PENGARUH KINERJA DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN PERUSAHAAN NON KEUANGAN DI INDONESIA SANTOSO CHANDRA; CINDY FRANSISCA
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 (638.19 KB)

Abstract

This study is made in a purpose to gain more of an empirical evidence about the factors that affect stock return of corporations listed in Indonesian Stock Exchange. This study uses independent variables which are quick ratio, earnings per share, return on equity, net profit margin, debt to equity ratio, company size, market value added, price to book value and total asset turnover. This study uses samples from non-financial corporations listed in Indonesian Stock Exchange during the period 2017 to 2019. The method used to obtain samples is purposive sampling method, there are 249 companies that meet the criteria and used as samples. The process of data analysis method used in this study is multiple regression of analysis. The results of this study indicate that return on equity have influence to stock return, while quick ratio, earnings per share, net profit margin, debt to equity ratio, company size, market value added, price to book value and total asset turnover have no impact or influence to stock return
PENGARUH PROFITABILITAS, PERPUTARAN ASET TETAP, DAN RASIO PEMBAYARAN DIVIDEN TERHADAP NILAI PERUSAHAAN Jessica Febrianti; Santoso Chandra
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 (375.311 KB)

Abstract

The value of the company is very important for a company, investors will be interested in investing if the value of the company is stable and increasing, therefore it is very important for a company to keep the value of the company stable under various conditions, so it is important to examine what factors can influence of firm value. The purpose of this study to determine the effect of profitability, capital structure, managerial ownership, company age, fixed assets turnover, sales growth, shareholder’s equity, and dividend payout ratio. The object of this study is non-financial companies listed on Indonesia Stock Exchange (IDX) from the period of 2018 to 2020. This study used 51 samples with the method used is purposive sampling. Data were analyzed using multiple regression method using SPSS 25. Based on the results of this study shows that profitability, capital structure, and fixed assets turnover have influence toward firm value, while managerial ownership, company age, sales growth, shareholder’s equity, and dividend payout ratio have no influence toward firm value
PENGARUH ACCOUNTING CONSERVATISM DAN RISK SERTA FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Claudia; Santoso Chandra
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 (544.146 KB)

Abstract

This study was initiated with the aim of knowing several factors that can affect earnings management practices in non-financial companies in Indonesia. These factors are company characteristics which are represented by growth, size, risk, leverage, profitability, accounting conservatism, institutional ownership, and managerial ownership. This study applies the modified Jones model to estimate the value of discretionary accruals. The sample of this study is 100 non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020 which were obtained through the purposive sampling method. The relationship between company characteristics and earnings management is determined using the multiple regression model. The results of this study indicate that the variables of growth, leverage, and accounting conservatism affect the value of earnings management, while the variables of size, risk, profitability, institutional ownership, and managerial ownership do not show any effect on earnings management
PENGARUH KINERJA LINGKUNGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Wigiarni, Kesdha Rizki; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2306

Abstract

The purpose of this study was to determine the effect of environmental performance, profitability, firm size, board of director on firm value. In addition, this study uses audit committee, institutional ownership and capital structure to determine the effect on firm value. The population of this study are manufacturing companies listed on Indonesia Stock Exchange during 2019 – 2021 period. The sampling technique use purposive sampling with the results of 35 companies which were tested using multiple linear regression. The following results from this study indicate that environmental performance, profitability, audit committee, institutional ownership and capital structure has no effect on firm value. While, company size and board of directors affect firm value because each of these variables can attract investors to invest.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN Angela, Cynthia; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2307

Abstract

One of the considerations for investors to invest is to see the value of the company. The aim of this study is to obtain empirical evidence regarding institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, profitability, and capital structure on firm value as measured using the Tobin's Q formula. The objects of this study are non-financial companies listed on the Indonesia Stock Exchange and meeting other criteria from 2019 to 2021. This study uses a purposive sampling method. Empirical evidence obtained from this study shows that profitability has a positive effect on firm value. In addition, other empirical evidence obtained shows that institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, and capital structure have no effect on firm value.
FAKTOR – FAKTOR YANG MEMENGARUHI STOCK RETURN PADA PERUSAHAAN MANUFAKTUR Sumarwan, Styven James; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): 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.v4i1.2403

Abstract

The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns. Abstract: The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns. Abstract: The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns.
THE EFFECT OF FINANCIAL RATIO AND BUSINESS RISK ON FIRM VALUE Kumala, Tirta; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): 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.v4i2.2578

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios and business risk on firm value. There are eight independent variables in this study, namely profitability, leverage, liquidity, business risk, company size, institutional ownership, asset management, and company growth. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022 with specifications for the energy industry, consumer cyclicals, and consumer non-cyclicals. The sampling technique used in this study is purposive sampling and uses multiple regressions in analyzing data. There are 58 companies that passed the sample selection criteria from 174 data. The results of this research indicate that profitability, leverage, business risk, and firm size affect firm value. Meanwhile, other independent variables such as liquidity, institutional ownership, assets management, and company growth have no effect on firm value.
Co-Authors Amrie Firmansyah Angela, Cynthia Angelica Putri Kencana Ardani, Fitri Azzahwa CINDY FRANSISCA CLAUDIA ERIKA VERIANA Estralita Trisnawati HERMAN RUSLIM JESSICA FEBRIANTI Kumala, Tirta MARLEN WILLIUS Sumarwan, Styven James VERIANA, ERIKA Wigiarni, Kesdha Rizki Wijaya, Deni