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Mungniyati
Trisakti School of Management
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Ribka Lia Bevalia; Mungniyati
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.v3i1.1891

Abstract

The purpose of this study is to test and obtain empirical evidence of company size (SIZE), company age (AGE), capital structure (DER), financial performance (ROE), company profit (NPM), managerial ownership (MO), institutional ownership (IO), and liquidity (CR) on firm value. Firm value is measured using the Price to Book Value ratio, also known as PBV. The population or research object used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. The sampling method used in this study is a purposive sampling method. There are 131 non-financial companies that have met the criteria, so the total sample is 393 data used. The research hypothesis was analyzed using the multiple regression model and the data was processed using SPSS version 25 program. The findings of this research indicate that company size, company age, financial performance, and company profit have an effect on firm value. Meanwhile, capital structure, managerial ownership, institutional ownership, and liquidity have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Putri Angelita; Mungniyati
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.v3i1.1892

Abstract

The purpose of this study is to determine the effect of managerial ownership, institutional ownership, the board of directors, profitability, company size, leverage, operating cash flow, sales growth and company age on earnings management. This study used 114 non-financial companies that were listed consistently on the Indonesia Stock Exchange for the period 2019 to 2021. There are 342 data with 4 outlier data, therefore the data used in this study is 338 data. The sample selection technique used in this study was purposive sampling and used secondary data. The result shows that there is an influence between profitability, leverage and operating cash flow on profit management. Managerial ownership, institutional ownership, the board of directors, company size, sa
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Eri Valinsia Wijaya; Mungniyati
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 (625.001 KB)

Abstract

This research aims to empirically prove the effect of Company Size, Profitability, Solvability, Age of Company, Accounting Firm Size, Auditor Opinion, Auditor Switching, Complexity, and Board of Size of Director. This research uses manufacturing companies that consistently listed on Indonesia Stock Exchange during the period 2018 to 2020 as the population. The sample was obtained by using purposive sampling method and obtained a total sample of 72 manufacturing companies that listed on Indonesia Stock Exchange during the period 2018 to 2020 that meet the sampling criteria. The result of this research show that Solvability and Accounting Firm Size have a negative effect on Audit Report Lag. Meanwhile, Company Size, Profitability, Age of Company, Auditor Opinion, Auditor Switching, Complexity, and Board of Size of Director have no effect on Audit Report Lag.
PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Ricky Kosasih; Mungniyati
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 (528.925 KB) | DOI: 10.34208/ejatsm.v2i3.1644

Abstract

The purpose of this research is to obtain empirical evidence about the effect of corporate governance (managerial ownership, board of independent commissioner, audit committee, institutional ownership), company’s characteristics (firm size, return on equity and board size), and financial ratios which in this research measured by leverage to firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange during the research period from 2014 until 2017. Sample selection method used is purposive sampling, in which 64 companies meet the criteria, resulting 256 data are taken as sample. Research data is analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this research show that firm size and return on equity affect firm’s value, while managerial ownership board of independent, audit committee, institutional ownership, board size and leverage have no effect to firm’s value.
Co-Authors Eri Valinsia Wijaya Putri Angelita Ribka Lia Bevalia RICKY KOSASIH