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All Journal Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal MEDIA BISNIS Prosiding Konferensi Nasional PKM-CSR

INDRA ARIFIN DJASHAN

STIE Trisakti

Author-ID : 2385699

Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING: PENDEKATAN METODA REGRESI LOGISTIK INDRA ARIFIN DJASHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aimed to analyze the factors opportunities that compared to its reference to underpricing of firms that do an initial public offering (IPO) on the Jakarta Stock Exchange. Factors that are analyzed is: the use of the auditor that does not include the group Big Four auditors, the use of underwriters that are not prestigious, the use of double declining balance depreciation methods, the total percentage of shares still held by former stockholders of more than 70%, and the age of company that under 120 months. The sample companies used in this study are companies that do an IPO on the Indonesia Stock Exchange in the year 1997 till 2002. Statistical testing technique used is logistic regression. The results showed that there was no difference between groups or individual variable, have the same opportunities on the occurrence of underpricing when compared with its reference.

THE EFFECTS OF EXPERIENCE AND TASK-SPECIFIC KNOWLEDGE ON AUDITOR’S PERFORMANCE IN ASSESSING A FRAUD CASE MEIRYANANDA PERMANASARI; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research’s objective is to investigate the relationships of auditor’s experience, task-specific knowledge gained from training, and auditor’s performance. This study explores whether the experience or the task specific knowledge variable or even the combination from both of them gained the auditor’s performance in assessing a fraud case. This research used 16 CPA firm samples that consist of 141 external auditors. This research used normality test, independent sample t-test, one way ANOVA. This result of this research shows that there is no difference between combination of experience and task-specific know-ledge on auditors’ performance in assessing a fraud case. For the task specific knowledge there is difference between the auditor who has training and without training on auditors’ performance in assessing a fraud case. And the last there is no difference between the auditor who worked less than a year, more than a year but less than 2 years and more than 2 years on auditors’ performance in assessing a fraud case.

ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.

PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN STEFANI MAGDALENA CHANDRA; INDRA ARIFIN DJASHAN
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 aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

Pengenalan Pasar Modal Dan Stocklab Games Di SMA Muhammadiyah 25 Setiabudi Pamulang Yupiter Gulo; Indra Arifin Djashan
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 2 (2019): Peran Perguruan Tinggi dan Dunia Usaha dalam Mempersiapkan Masyarakat Menghadapi Era I
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Tidak dapat dipungkiri bahwa Pasar Modal memiliki peran penting bagi perekonomian suatu negara karena pasar modal menjalankan dua fungsi, pertama sebagai sarana bagi perusahaan untuk mendapatkan dana dari masyarakat pemodal (investor). Dana yang diperoleh dari pasar modal dapat digunakan untuk pengembangan usaha, ekspansi, penambahan modal kerja dan lain-lain, kedua pasar modal menjadi sarana bagi masyarakat untuk berinvestasi pada instrumen keuangan seperti saham, obligasi, reksa dana, dan lain-lain. Dengan demikian, masyarakat dapat menempatkan dana yang dimilikinya sesuai dengan karakteristik keuntungan dan risiko masing-masing instrumen. Tingkat pemahaman (literasi) masyarakat Indonesia terhadap pasar modal dan tingkat utilitas produk pasar modal masih sangat rendah dan yang terkecil dibandingkan dengan lima industri jasa keuangan lainnya (keuangan, asuransi, perbankan, pegadaian, pensiun) di Indonesia. Oleh karena itulah Pengabdian Masyarakat (P3M) STIE Trisakti memberikan edukasi awal kepada siswa-siswi SMA Muhammadiyah 25 Pamulang dengan tujuan turut merubah pola pikir saving society menjadi investing society. Metode yang dilakukan dengan memberikan pengenalan teori dasar Pasar Modal oleh dosen dan praktik stocklab games oleh mahasiswa Galvest TSM menjadikan kelompok siswa XII tertarik meresponi setiap kegiatan. Hasil dari pengenalan pasar modal kepada siswa adalah sejak dini sudah dikenalkan nabung saham, agar kedepan generasi milenial Indonesia menuju investing society.

Kinerja Keuangan dan Faktor Lainnya yang memengaruhi Nilai Perusahaan non-Keuangan di BEI Mutiara Mayang Sari; Indra Arifin Djashan
Media Bisnis Vol 14 No 2 (2022): Media Bisnis
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/mb.v14i2.1671

The purpose of this study is to obtain empirical evidence regarding the effect of dividend policy, liquidity, profitability, leverage, firm size, firm age, firm growth on firm value. This Study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The sample selection in this study uses a judgement sampling method by setting five sample criteria, so that the sample obtained is 288 companies. In testing hypothesis, this research uses multiple regression method. The results of this study conclude that the variables of profitability have a positive effect on firm value and variables firm growth has negative effect on firm value, but the variables of dividend policy, liquidity, leverage, firm size, firm age have no effect on earnings management.

The Analysis of The Effect of Profitability and Other Factors on Earnings Management Livani Arta Hiudy; Indra Arifin Djashan
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
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/mb.v15i1.1829

The objective of this research is to obtain empirical evidence of independent variables related to earnings management in non-financial companies. The independent variables used in this research are managerial ownership, institutional ownership, firm size, leverage, return on assets, sales growth, board size, and audit committee. This research used companies listed in non-financial sectors in Indonesia Stock Exchange from 2019 until 2021. There are 321 sample datas selected by using purposive sampling method. The model used in this research is multiple regression analysis. The result of this research shows that return on assets has an effect on earnings management. On the other hand, other independent variables, such as, managerial ownership, institutional ownership, firm size, leverage, sales growth, board size, and audit committee have no effect on earnings management.

Factors Affecting Accounting Students Career Selection Interests as Public Accountants Grischa Jovanka; Indra Arifin Djashan
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7564

Purpose - This research aims to obtain empirical evidence about the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social values as independent variables on career selection interests as public accountants as the dependent variable. Research Method - The data was collected by distributing questionnaires containing thirty-five questions related to the variables through Google Form to accounting students from West Jakarta private universities or colleges with accredited “A” or “Excellent (Unggul)” accounting department per 2022. The purposive sampling method was used to select the sample that fulfilled this research's criteria, resulting in 208 valid data that can be used, while multiple regression and hypothesis testing are used as the data analysis methods. Findings - The results of this research indicated that financial rewards, professional recognition, and social values have impact on accounting students career selection interests as public accountants. Besides obtaining financial rewards, accounting students' main objective in working is to seek professional recognition from their work environment and gain social relations with their surroundings. Implication - Accounting students are attracted to public accountant profession due to expectations of higher long-term financial rewards, professional recognition, and opportunities for self-development across various fields through pursuing social values. Clear information about career prospects and development opportunities in accounting is needed, as well as attention to student expectations of financial rewards, professional recognition, and social values that can be gained to increase their interest. Public accountants also offer opportunities to broaden knowledge and insights in other fields.

Co-Authors ARYA PRADIPTA Grischa Jovanka Livani Arta Hiudy MEIRYANANDA PERMANASARI Mutiara Mayang Sari STEFANI MAGDALENA CHANDRA Yupiter Gulo

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