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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA MARIA MARIA; CLARA ERINA
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 study is to analyze and obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are profitability, leverage, liquidity, firm size, dividend policy, company growth, managerial ownership, institutional ownership, board of independent commissioners, and audit committee. The population used in this research are non financial companies listed in Indonesian Stock Exchange during period 2015-2019. The method used in sample selection in this study is purposive sampling method and there are 44 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, company growth, and board of independent commissioners have influence on firm value, while liquidity, firm size, dividend policy, managerial ownership, institutional ownership, and audit committee have no influence on firm value
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI ODELIA LIOENY; MARIA MARIA
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 an empirical evidence about the influence of company characteristics on firm value of non-financial company listed on IDX. The variables used on this study are firm size, firm age, dividend policy, profitability, liquidity, leverage, managerial ownership and institutional ownership as independent variables and firm value as a dependent variable.This study used non-financial companies that listed on Indonesia Stock Exchange (IDX) during the research period from 2017 to 2020 as an object. There are 51 companies that met the criteria, where the samples are selected by using purposive sampling method. The result of this study shows that firm size, firm age, profitability, and leverage have an effect on firm value while the other variables such as dividend policy, liquidity, managerial ownership, and institutional ownership have no effect on firm value
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN DIREKSI WANITA PADA MANAJEMEN LABA JULIEYANTI LIEBRIDA; MARIA MARIA
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 (306.712 KB) | DOI: 10.34208/ejatsm.v2i3.1643

Abstract

This study aims to obtain empirical evidence and analyze factors that affecting earnings management. The independent variables tested in this study were board size, independent audit committee, managerial ownership, firm size, leverage, firm growth, institutional ownership, and female directors. This research uses manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 and the number of research samples is 199 companies with a total of 357 research dat.a The results of this research are firm growth has an effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI VELIA NOVIANTI; MARIA MARIA
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 (299.823 KB)

Abstract

This study aims to see and examine whether liquidity, leverage, profitability, managerial ownership, institutional ownership, company size, company growth, investment decisions, and tangibility about the influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. This study used a sample selection method, namely purposive sampling, in which 60 companies met the criteria so that 180 data were obtained. The hypothesis of this study was tested and analyzed using multiple linear regression analysis method. The results of this study indicate that liquidity, managerial ownership, firm size, dividend policy, investment decisions, and tangibility have no influence on firm value. Meanwhile, leverage, profitability, and institutional ownership have a positive influence on firm value. The positive influence indicates that an increase in each of these variables will increase firm value. Conversely, company growth has a negative influence on firm value, which indicates that an increase in this variable will decrease firm value