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JONATHAN JONATHAN
Trisakti School of Management
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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI JONATHAN JONATHAN; Riki Sanjaya
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 (442.135 KB)

Abstract

The research purpose is to investigate the relationship between several characteristics of the company to the firm value. These characteristics include managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and liquidity. This research uses a sample of companies using the purposive sampling method, there were 85 non-financial companies listed on the Indonesia Stock Exchange consistently from 2017 to 2019 which were the samples of this study. A multiple regression model was used in analyzing the data of this study.The results indicate that managerial ownership, institutional ownership, capital structure, profitability, firm growth, and liquidity influence firm value. While the size of the company does not affect the value of the company. Managerial ownership will reduce agency conflictt, institutional ownership will increase efective monitoring, capital structure, profitability, firm growth, and liquidity will give signal to investor so that several variabel would influence firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Jonathan Jonathan; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1264

Abstract

The purpose of this study was to examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and audit quality on tax avoidance. Previous researchers used 4 variables, namely profitability, leverage, firm size, and capital intensity. This study adds the variables of sales growth and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using purposive sampling method. This research model uses multiple regression analysis. The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The higher the sales growth, the higher the tax avoidance practice. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay corporate taxes and the higher the practice of tax avoidance. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. Keywords: Profitability, leverage, firm size, capital intensity, sales growth
PENGARUH FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jonathan Jonathan; Mungniyati Mungniyati
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.v3i2.2163

Abstract

This study aims to obtain empirical evidence regarding the variables that affect firm value. The independent variables are the company's size, profitability, leverage, liquidity, capital structure, investment decisions, independent commissioners, institutional ownership, and managerial ownership. This study uses secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2021. It uses a purposive sampling method to select 131 companies that met the criteria. Hypothesis testing uses multiple linear regression analysis through the IBM SPSS Version 2.5. The results of this study indicate that firm size and independent commissioners influence the firm value. On the other hand, profitability, leverage, liquidity, capital structure, investment decisions, institutional ownership, and managerial ownership do not influence firm value.
Pengaruh Faktor Internal terhadap Nilai Perusahaan Jonathan Jonathan; Magda Siahaan
Media Bisnis Vol. 15 No. 2 (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.v15i2.2283

Abstract

This research examines the factors affecting the firm value of non-financial companies in Indonesia. The independent variables in this study are dividend policy, profitability, firm size, leverage, firm growth, liquidity, and audit committee, while the dependent variable is firm value. This study uses data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample data were tested using a multiple regression model, and the sample selection process used a purposive sampling technique so that a sample of 78 companies was obtained from a sample of 312 data. The results of this study indicate that the variables of profitability, firm size, and leverage positively affect firm value; the dividend policy, firm growth, and audit committee variables hurt firm value, while liquidity variables do not affect firm value.
Co-Authors Magda Siahaan MUNGNIYATI MUNGNIYATI RIKI SANJAYA Yohanes Yohanes