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CHANDRA, SANTOSO
Trisakti School Of Management
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FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Ardani, Fitri Azzahwa; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (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.v4i3.2655

Abstract

Earnings management is management's action in making several changes to external financial statements, both in terms of accounting treatment, economic decisions, or other accounting methods in order to present financial statements in a different way (higher or lower income value). The purpose of this study was to obtain empirical evidence regarding the effect of firm size, leverage, firm age, audit quality, free cash flow, proportion of independent commissioners, profitability, board of directors, and managerial ownership on earnings management as the dependent variable. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2020. The sample used in this study amounted to 103 companies with 309 data obtained from data collection techniques in the form of purposive sampling. The hypothesis testing method used in this study is the multiple regression method. The results of this study found that firm age, audit quality, and free cash flow have a negative effect on earnings management, while profitability has a positive effect on earnings management. The other four variables, namely firm size, leverage, proportion of independent commissioners, board of directors and managerial ownership have no effect on earnings management.
THE EFFECT OF CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS MANAGEMENT Wijaya, Deni; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2656

Abstract

The purpose of this research is to provide empirical evidence for every investor who wants to invest in a company listed on the Indonesian stock exchange. This study also uses calculations in the form of leverage and company size so that investors can find out which companies are experiencing losses and profits.This research data consists of financial ratios from the financial statements of manufacturing companies that are listed in Indonesia for 3 years 2018 to 2020. This study discusses 7 independent variables and also uses multiple regression models.The results showed that firm size, company losses, board of director, leverage and audit committee tenure had an effect on earnings management while the independent commissioner and managerial ownership have no effect on earning management.
Investment decisions and firm value: The moderating role of tax avoidance Chandra, Santoso; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1686

Abstract

This study aims to examine the effect of investment decisions on firm value, as well as to analyze the role of tax avoidance as a moderating variable in manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses secondary data obtained from the company's annual financial statements. The sample consisted of 15 companies selected using purposive sampling technique, thus obtaining 45 observations. The firm value variable is measured by the Tobin's Q ratio, investment decisions are proxied by total asset growth, while tax avoidance is proxied by the Tax Avoidance (TAXAVOID) ratio. Data analysis was carried out using panel data regression with the selected model, namely the Fixed Effect Model. The results showed that investment decisions have no effect on firm value. This finding indicates that the investment made by manufacturing companies during the study period has not been able to improve market perception directly. In addition, tax avoidance is also not proven to strengthen the relationship between investment decisions and firm value, and even tends to weaken the relationship. This study contributes to enriching the literature on the determinants of firm value in emerging markets, especially in the Indonesian manufacturing sector. In terms of policy, the results of this study suggest that regulators such as the Financial Services Authority strengthen supervision of tax avoidance practices carried out by public companies. In addition, companies are advised to improve transparency and effectiveness of investment management in order to increase investor confidence and create sustainable firm value.
PENGARUH TATA KELOLA PERUSAHAAN, UMUR PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA VERIANA, ERIKA; CHANDRA, SANTOSO
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

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
The Effect of Dividend Policy and Corporate Governance on Company Value: The Role of Tax Avoidance Moderation in Manufacturing Companies Santoso Chandra; Herman Ruslim
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.256

Abstract

Background: Corporate value reflects market assessments of managerial decisions and governance quality. While prior studies have examined determinants of firm value, the combined effects of dividend policy, leverage, gender diversity, and CEO compensation remain underexplored in Indonesia's non-cyclical consumer sector, particularly the moderating role of tax avoidance. Objective: This study investigates the effects of dividend policy, leverage, gender diversity, and CEO compensation on firm value (Tobin's Q) in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX), and examines whether tax avoidance, proxied by the Cash Effective Tax Rate (CETR), moderates these relationships. Methods: A quantitative causal-comparative design was applied using panel data from 36 IDX-listed non-cyclical consumer companies over 2020–2024, yielding 180 firm-year observations. Purposive sampling was employed, and data were analyzed through panel data regression with the Fixed Effect Model (FEM), followed by Moderated Regression Analysis (MRA). Results: Gender diversity exerts a significant negative effect on firm value, suggesting that greater board diversity is associated with lower Tobin's Q. Tax avoidance significantly and positively moderates the relationship between gender diversity and firm value. Conversely, dividend policy, leverage, and CEO compensation show no statistically significant effects, either directly or in the moderated models. Conclusion: Governance dynamics and tax management outweigh traditional financial indicators in shaping firm value. Gender diversity negatively affects Tobin's Q, reflecting market skepticism toward uninstitutionalized board changes, yet tax avoidance positively moderates this relationship. The findings emphasize strategic tax management and sound governance as key drivers of corporate value.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Angelica Putri Kencana; Santoso Chandra
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): 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.v5i2.2839

Abstract

The purpose of this research is to obtain empirical evidence on influence of asset growth and other factors on firm value in Indonesia. This research has seven independent variables, namely profitability, capital structure, firm size, asset growth, dividend policy, liquidity, and sales growth. This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023, with 132 data from 44 companies. This research uses a purposive sampling method for sample selection and multiple regression for data analysis. The results of this research indicate that profitability, capital structure, and liquidity have an effect on firm value. Meanwhile, other independent variables such as company size, asset growth, dividend policy, and sales growth do not affect 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