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All Journal International Journal of Community Service & Engagement E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
Jonathan, Aries
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PROFITABILITAS, STRUKTUR MODAL, DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN Sinurat , Gamaliel Arta Prima; Jonathan, Aries
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2371

Abstract

The purpose of this research is to provide empirical evidence regarding the influence of profitability, capital structure, managerial ownership, company growth, leverage, liquidity, firm size, and dividend policy to firm value. The population used in this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. There are 54 companies that have met the criteria and resulting 162 data for this research. The data then was analyzed using the multiple regression. The result of this research indicate that profitabilty, capital structure, leverage, and firm size have an effect on firm value. Meanwhile, other variable such as managerial ownership, company growth, liquidity, and dividend policy have no effect on firm value
PENGARUH INVESTMENT DECISION, PROFITABILITY, DAN FAKTOR LAIN TERHADAP FIRM VALUE Winda, Winda; Jonathan, Aries
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (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.v4i2.2533

Abstract

The increasing performance of the firm is one of the interests of investors in investing. The value of a firm is reflected in its share price which continues to increase in the long term. The higher the share price, the higher the firm value. The purpose of this study is to obtain empirical evidence about the effect of dividend policy, investment decision, leverage, profitability, firm size, current ratio, managerial ownership, and total assets turnover on firm value. The object of this study are consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange from year 2020 until year 2022. The selection sample in this study used purposive sampling method with a total 105 data samples used. This study used a multiple regeression in analyzing the data. The results of this study indicate that leverage, profitability, investment decision, and managerial ownership affect firm value. Leverage has a positive effect on firm value, the use of debt as a source of funding can optimize the company's operational activities to obtain the benefits that the company wants to achieve so that it can increase the firm value. Profitability has a positive effect on firm value, high level of profitability will attract investors to invest so that it can increase the firm value. Investment decision has a negative effect on firm value, inappropriate investment decisions can affect the development of a company’s business so that can reduce investor confidence and decrease the firm value. Managerial ownership has a negative effect on firm value, high managerial ownership will make management make decisions only to prosper the interests of management in decision making, so that investors do not have maximum control and decrease the firm value. Meanwhile, the dividend policy, firm size, current ratio, and total assets turnover have no effect on firm value.
PENGARUH TAX AVOIDANCE, DIVIDEND POLICY, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Govindo, Gabriela Giselin; Jonathan, Aries
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (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.v4i2.2593

Abstract

The increasing level of business competition in Indonesia causes every company to try to develop its firm value. One of which is through capital which can be obtained by selling shares. Firm value is an important influencing factor for making investment decisions because investors will pay attention to how well the company's performance is. This research was conducted with the aim of obtaining empirical evidence regarding the influence of the independent variables dividend policy, investment decision, leverage, profitability, firm size, liquidity, institutional ownership, and tax avoidance. The object of this research uses a population of all consumers non-cyclicals and consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. Sample selection was carried out using a purposive sampling method. Data analysis uses multiple linear regression. The data that passed the sample selection criteria was 33 company data out of a total of 99 company data. The testing results indicate that profitability and leverage influence firm value. A high level of leverage makes the company able to maximize its operational activities to obtain high profits so that it becomes a positive signal for investors and increases firm value. A high profitability serves as a signal that the company has good growth prospects in the future so that investors will be more interested in investing and contributing to an increase in the firm value. However, dividend policy, investment decision, firm size, liquidity, institutional ownership, and tax avoidance show no significant influence on firm value
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Cen, Bui; Jonathan, Aries
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.v4i3.2596

Abstract

This study is to obtain empirical evidence that financial performance, firm size, leverage, board of directors size, auditors size, share issuance activity, independent commissioner effect earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange (IDX) with research period from 2018 to 2020, where there are 162 companies were successfully selected as research samples. The sample selection method used in this research is purposive sampling method while data were analyzed using multiple regression method. The result of this research shows that financial performance, auditors size, and independent commissioner have significant effect on earnings management. The result explains that high financial performance has the ability to generate high profits and it will tend to do the earnings management. The larger size of auditor and number of independent commissioners will increase supervision of the financial statements and it will prevent the earnings management practices. While firm size, leverage, board of directors size, and share issuance activity have no significant effect to earnings management.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN PENDANAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Mayandari, Gita; Jonathan, Aries
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.v4i3.2597

Abstract

The purpose of this research is to obtain an empirical evidence of institutional ownership, funding policy, firm size, cash holding, profitability, liquidity, capital structure and investment decision have an influence on firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2017 until 2019. Sample selection method used was purposive sampling, there were 80 companies met the criteria, resulting 240 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research.The result showed that firm size, profitability and investment desicion have an effect toward firm value. While five of the other independent variables there are institutional ownership, funding policy, cash holding, liquidity and capital structure do not have an effect on firm value.
The Importance of Choosing the Right Majors in The University and The Respective Career Prospects Ponziani, Regi Muzio; Yuwono, Arleen Herawaty; Gulo, Yupiter; Jonathan, Aries; Syahrian, Syahrian; Gunawan, Hery; Wardy, Andes
International Journal of Community Service & Engagement Vol. 6 No. 3 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i3.2984

Abstract

High school and vocational school students will continue their education to the university level. At the university level, there are various majors available. The chosen major will most likely determine the career prospects that these students will pursue. Recognizing the importance of this, SMA Muhammadiyah 25 Pamulang and Trisakti School of Management held a seminar on the importance of choosing a major for students in the social humanities track. Two majors were introduced, namely Accounting and Management. The community service activity began with an introduction to the majors and career prospects in Accounting and Management, and ended with a Q&A session. The speakers also asked several questions and made observations to test the students’ understanding of the material presented. In general, the community service activity ran very well.
PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN NAULI, RUTH KARTIKA; JONATHAN, ARIES
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): 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.v5i3.3042

Abstract

The purpose of this study is to determine the effect of the diversity of board members and company characteristics on earnings management in the company. Generally, investors use income statement to evaluate the company's performance because they think that the company's profit reflects the company's performance. Therefore, there are often cases of manipulation of company profits by reporting profits that are not in accordance with the actual conditions of the company. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange from year 2018 until year 2020. The method used in selecting the sample is purposive sampling method with a total sample of 327 companies. Earnings management is proxied using discretionary accruals. Audit quality, company losses, and gender diversity of board members use dummy variable. Size of the company uses the natural logarithm. The age of the company uses logarithms in its measurement. Firm financial leverage and age diversity are measured using a ratio scale. The results of this study indicate that the age of the company and the company's losses have an influence on earnings management. However, firm size, firm financial leverage, audit quality, gender diversity of board members, and age diversity of board members have no effect on earnings management.
Co-Authors Cen, Bui Govindo, Gabriela Giselin Gulo, Yupiter GUNAWAN, HERY Mayandari, Gita NAULI, RUTH KARTIKA Regi Muzio Ponziani Sinurat , Gamaliel Arta Prima Syahrian, Syahrian Wardy, Andes Winda Winda Yuwono, Arleen Herawaty