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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP COMPANY PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA DAN THAILAND DOLFIN ENGELBERT GIOVANI; RICKY A. MULYANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence and to test the factors that affect company performance between Indonesia and Thailand, by using ownership concentration, managerial ownership, institutional ownership, board size, audit committee, audit type, firm size, financial leverage, and firm age variables. The firm performance is measured by using Tobin’s Q. Population of this study is the manufacturing companies listed in Indonesia Stock Exchange (IDX) and Stock Exchange Thailand (SET) during 2013 to 2015. The sample is obtained by using purposive sampling method. There are 129 samples from Indonesia, and 165 samples from Thailand selected as the final samples. Hypotheses tested by using multiple regression analysis. The result of this studies indicates that board size and firm age shows impact to company performance in both country, Indonesia and Thailand. But ownership concentration, managerial ownership, institutional ownership, audit committee, audit type, firm size, and financial leverage do not have impact on company performance in Indonesia and Thailand.

THE INFLUENCE OF CREATIVE ACCOUNTING AND OTHER FACTORS TO DIVIDEND PAYOUT RATIO METTA TJUNGANDI; RICKY A. MULYANA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2010 to 2012. Samples are obtained through purposive sampling method, in which 37 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 111 data available are taken as sample. The result of this research shows that return on equity and sales growth have influence to dividend payout ratio. On the other hand, creative accounting, liquidity, size and leverage do not influence dividend payout ratio.

DETERMINAN FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Reza Yolanda; Ricky A. Mulyana
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.v3i1.1960

The purpose of this study is to determine the effect of current assets, retained earnings to total assets, earnings before interest and tax to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership on financial distress. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2019 to 2021. This research uses purposive sampling method in selecting the sample, there are 84 manufacturing companies listed on the Indonesia Stock Exchange which are the sample of this research. Logistic regressions model is used to analyze this research data. The result of the study indicates that earnings before interest and tax to total assets has influence on financial distress, which means that when the company is able to effectively use its fixed assets and generates profit, the company is able to pay its obligations in current period and reduces the probability of experiencing financial distress. However, current assets, retained earnings to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership do not have any influence on financial distress.

Kegiatan Magang sebagai Tax Intern di PT Mitra Adiperkasa Tbk Felicia Meli Fonnenti; Annisa Kanti; Fanny Anggraeni; Ricky Aprilianto Mulyana
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1899

The Merdeka Internship Program aims to improve students' competence, experience and knowledge in the world of professional work. The Merdeka Internship Program was held at The Foodhall with the position of Tax. The work, responsibilities, and participation carried out during the Merdeka Internship Program are carrying out routine work such as equalizing PPH Article 23 and final PPH via SAP, approving PPH 23 deduction slips from vendors via the n2nb2b web. As for non-routine work, such as compiling competitors' financial statements, budgeting for store supplies, tenant sales records through MOKA, and compiling The Foodhall's stores area. The results of the internship program are carrying out a series of routine activities, project activities, and activities outside of work. From this program many things can be learned and used as provisions to enter the world of work.

PENGARUH TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Winnie; Ricky Aprilianto Mulyana
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2165

The purpose of this research was to determine the effect of independence commissioners, managerial ownership, institutional ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earning management. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The number of research samples is 153 companies. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of the Indonesia Stock Exchange. The data are tested and analyzed using multiple regression methods. The results of this study indicate that there is no influence between independence commissioners, managerial ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earnings management, while institutional ownership variables have an influence on earnings management.

THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND OTHER FACTORS ON EARNINGS MANAGEMENT VALESKA, MICHELLE; A. MULYANA, RICKY
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 4 (2023): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v3i4.2389

The purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management in consumer non-cyclicals and consumer cyclicals companies listed in Indonesia Stock Exchange (IDX). The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, board size, and free cash flow. The population of this research are consumer non-cyclicals and consumer cyclicals companies listed in Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The sample used in this research amounted to 66 companies with 198 data obtained from data collection techniques in the form of purposive sampling. The hypothesis testing method used in this research is multiple regression method. The result of this research found that profitability has a positive effect on earnings management. In contrast, institutional ownership and free cash flow have negative effects on earnings management. On the other hand, managerial ownership, firm size, leverage, sales growth, and board size have no effect on earnings management. A company who has higher profits will attract investors because the company will have a higher rate of return. This motivates management to perform earnings management. Companies with a higher percentage of institutional ownership and amount of free cash flow might substantially reduce their earnings management. Having more institutional ownership would reduce the discretionary accounting accrual activities and a higher amount of free cash flow shows that a company has enough money to meet its financial and operational needs.

PENGARUH KINERJA MODAL INTELEKTUAL, PERTUMBUHAN PENJUALAN, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS Gunawan, Patricia; Mulyana, Ricky A.
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.v4i1.2393

This research was conducted to obtain empirical evidence and also analyze factors that can influence the dependent variabel is financial distress. The independent variabels used in this research are current ratio, cash ratio, debt to total asset ratio, sales growth, institutional ownership and intellectual capital.The population used in this research are consumer cyclicals, consumer non-cyclicals and transportation and logistic listed on the Indonesia Stock Exchange during the 2019-2022 period. The sample in this research consists of 182 companies or 546 data obtained through purposive sampling method. To test the hypothesis, this research used logistic regression. The results of this research show that intellectual capital performance affect financial distress. Meanwhile, current ratio, cash ratio, debt to total asset ratio, sales growth,and institutional ownership do not affect financial distress.

PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP FINANCIAL DISTRESS Bagaskara, Garin Fadh; Mulyana, Ricky A.
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.v4i3.2574

This research has the intention to gather empirical evidence on whether the net profit, operating cash flow, working capital, earnings management, leverage, company size and profitability can affect financial distress. This research involved data on 495 companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Overall, a total of 165 companies were obtained with a research sample of 495 data. Sample selection used the purposive sampling method, while data analysis was using the binary logistic regression method. The outcomes obtained indicate that net profit, working capital, and company size influence financial distress. Large companies with positive profits tend to be considered financially healthier and easier to manage resources and obtain investment so as to avoid financial distress. Meanwhile, operating cash flow, earnings management, leverage and profitability do not affect financial distress

PENGARUH KONEKSI POLITIK, STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PRAKTIK MANAJEMEN LABA Noviana Chandra; Ricky A. Mulyana
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3409

This study aims to examine the effect of political connections, managerial ownership, institutional ownership, audit quality, return on asset, debt to equity, sales growth, and board size on earnings management practices. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample consists of 95 manufacturing companies with a total of 285 data were selected using purposive sampling method. The results showed that debt to equity has a negative effect on earnings management. In addition, political connections, managerial ownership, institutional ownership, audit quality, return on asset, sales growth, and board size do not have a significant effect on earnings management.

PENGARUH INTELLECTUAL CAPITAL, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Vony Aletha; Ricky A. Mulyana
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (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.v5i4.3297

Firm value reflects the level of a company’s success and the perception investors have toward the company. The purpose of this study is to examine several factors that can affect firm value such as intellectual capital, managerial ownership, profitability, tax avoidance, leverage, and liquidity. The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sample was selected using the purposive sampling method and the data was analyzed using the multiple regression method. There are 91 companies with 273 data used as samples in this study. The results of this research indicate that the variable of profitability has a positive effect on firm value. A high level of profitability shows the company’s ability to manage its resources effectively to generate profit. Meanwhile, intellectual capital, managerial ownership, tax avoidance, leverage, and liquidity have no effect on firm value.

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