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All Journal Jurnal Bisnis dan Akuntansi E-Jurnal Akuntansi TSM
INDRA ARIFIN DJASHAN
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ELVI FAUZIA; INDRA ARIFIN DJASHAN
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.797 KB) | DOI: 10.34208/jba.v21i1a-1.713

Abstract

Good corporate governance mechanism is a step to increase company value. This study was conducted with the aim of obtaining empirical evidence whether managerial ownership, independent commissioners, audit committees, firm size, profitability (ROE), institutional ownership and board size are relatedto firm value. Objects in this study are non-financial companies listed on the Indonesia Stock Exchange during the year 2014-2016. The sample are collected using purposive sampling method and there are 89 companies meet those criteria for sample This research uses multiple regression method for data analysis, where the company's value is measured by Tobin's Q. The results show that profitability (ROE) have an influence on firm value, while managerial ownership, independent commissioner, audit committee, firm size, institutional ownership and board size have no effect
FAKTOR-FAKTOR PENENTU RASIO PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN WISNU HERMANTO; INDRA ARIFIN DJASHAN
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): 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 (402.206 KB)

Abstract

The purpose of this study was to determine the effects of profitability, operating cash flow per share, tax, market to book value, current ratio, debt to equity ratio, and firm size towards dividend payout ratio. This study is an expansion of previous research previously written by Rehman and Takumi (2012). Data were takenfrom all companies listed at Indonesia Stock Exchange during three years (2012-2014) except for financial companies. Samples were selected based on purposive sampling method. Only 98 companies met the criteria and used as the sample. The statistical method in this study is multiple regression. The research showed thatoperating cash flow per share, tax, market to book value, debt to equity ratio, and firm size had effect to dividend payout ratio. Whereas the variable profitability and current ratio had no effect to dividend payout ratio.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP NILAI PERUSAHAAN Nicholas Aditya; Indra Arifin Djashan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.875 KB)

Abstract

The purpose of this research is to analyze the effect of firm size, liquidity, audit committee, company growth, board size, profitability, debt to asset ratio, firm age on firm value. The object in this research is manufacture companies listed on Indonesia Stock Exchange from 2018 to 2020 as the population. This research uses purposive judgement sampling method in selecting the sample. There are 70 companies, so the total data used was 210. This research uses multiple regression method for data analyst. The result shows that profitability, debt to asset ratio, and firm age have effect to firm value, but firm size, liquidity, audit committee, company growth, and board size have no effect to firm value
FAKTOR-FAKTOR YANG DAPAT MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Yosua Tiara Wiharja; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1807

Abstract

The purpose of this research is to obtain empirical evidence about the impact of independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors on earning management. The populations on this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. This research used multiple regression method to analyze data and by purposive sampling method for sampling technique. The result of the sampling there are 101 non-financial companies that are qualified to be taken as research sample. This research finds that independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors have no effect on earnings management
AUDIT QUALITY, INDEPENDENT COMMISSIONER, RETURN ON ASSETS, AND FACTORS AFFECTED OF EARNINGS MANAGEMENT Leona Vierman Alzura; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol 3 No 3 (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.v3i3.2198

Abstract

This research objectives are to obtain empirical evidence about factors that affect earnings management, specifically, the influence of leverage, firm size, return on asset, sales growth, audit quality, independent commissioner, institutional ownership, and managerial ownership on earnings management. The population that is used in this research are all non-financial companies listed in the Indonesia Stock Exchange from 2019 to 2021 and apply purposive sampling as the sampling method. With this method, it is obtained that one hundred nineteen (119) non-financial companies fit with the sampling criteria and selected as the sample with the total of 357 data. This research uses multiple regression methods to analyze the data. The result obtained from multiple regression shows that return on asset, audit quality, and independent commissioner have an effect on earnings management. On the contrary, other independent variables, which are leverage, firm size, sales growth, board of director, institutional ownership, and managerial ownership have no effect on earnings management.
Co-Authors ELVI FAUZIA Leona Vierman Alzura Nicholas Aditya WISNU HERMANTO YOSUA TIARA WIHARJA