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SANTOSO CHANDRA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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

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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

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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

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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

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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

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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
Co-Authors CINDY FRANSISCA CLAUDIA ERIKA VERIANA JESSICA FEBRIANTI MARLEN WILLIUS