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

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PENGARUH RASIO KEUANGAN, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Jessie Indradjaja; Maria
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

The purpose of this study is to analyze and obtain an empirical evidence about the influence of financial ratio, ownership structure, and other factors on firm value in Indonesia. The variables used on this study are profitability, leverage, liquidity, institutional ownership, managerial ownership, asset growth, firm size, dividend policy, and board of independent commissioners as independent variables and firm value as dependent variable. The samplet used in this research are non-financial companies listed in Indonesian Stock Exchange (IDX) during period 2017-2020. The method used in sample selection in this study is purposive sampling method and there are 51 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, firm size, and board of independent commissioners have influence on firm value because the higher profitability will attract investors, the higher of the solvability, the firm will have more longer durability, the higher of the firm size mean have more assets, the higher of the independent board of commissioners, the company's management supervision will be better. While other variables such as liquidity, institutional ownership, managerial ownership, asset growth, and dividend policy, have no influence on firm value.
FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK RETURN PERUSAHAAN YANG TERDAFTAR DI BEI Virginia Ariandy Sulaiman; Maria
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

This study was conducted with the aim of providing empirical evidence related to the factors that affect stock returns. The factors used in this study are liquidity, profitability, activity, leverage, firm size, economic value added, and capital employed efficiency. The object used is data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) website during the research period from 2018 to 2020. A total of 52 company data were collected as samples with a total of 147 data that consistently passed the results of sample selection using the method. purposive sampling. The relationship between the independent variables used with stock returns was tested using multiple linear regression analysis. The results obtained from this study indicate that there is an effect of economic value added on changes in stock returns, where every increase in economic value added will have an impact on decreasing stock returns. However, liquidity, profitability, activity, leverage, firm size and capital employed efficiency have no effect on stock return.
PENGARUH FINANCIAL DISTRESS, GROWTH OPPORTUNITY, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI Aprialdano Arjuna Jaya; 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 (878.314 KB) | DOI: 10.34208/ejatsm.v2i3.1606

Abstract

The purpose of this study is to empirically examine the effect of Financial Distress, Growth Opportunity, Institutional Ownership, Managerial Ownership, Debt Covenant, and Capital Intensity on Accounting Conservatism in IDX Manufacturing Companies 2018-2020. This study uses the purposive sampling technique for sampling. The study was conducted with a total of 30 samples of manufacturing companies from a total population of 90 companies. The results of this study are Institutional Ownership, Managerial Ownership, Debt Covenant do not affect the application of accounting conservatism. Growth opportunities and capital intensity positively influence the application of accounting conservatism. Financial Distress has a negative effect on accounting conservatism.
Co-Authors Aprialdano Arjuna Jaya Jessie Indradjaja Virginia Ariandy Sulaiman