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PENGARUH FAKTOR KEBIJAKAN, KINERJA PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN LEVINA LESMANA; MUNGNIYATI MUNGNIYATI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): 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 research was to analyze the influence of policy factors (debt policy, investment policy and dividend policy), company performance (liquidity, profitability, firm size and activity), and independent board of commissioners with firm value. Sample of this research are 93 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2016, thus totaled 372 data. Sample selection method used was purposive sampling. Data were analyzed by using multiple regression method. In this research, firm value were measured by PBV (Price Book Value). The empirical evidence of this research indicated that debt policy, investment policy, dividend policy, profitability, and independent board of commissioner have positively effects firm’s value. Liquidity, firm size and activity have no influence on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA MUNGNIYATI MUNGNIYATI; MARSELLA UTOMO
E-Jurnal Akuntansi TSM Vol 1 No 2 (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 (256.144 KB)

Abstract

The purpose of this study is to determine and examine audit committe, size of board, the independent proportion of the board of commissioners, leverage, firm size and profitability in affecting firm value in manufacture companies listed in Indonesia Stock Exchange. This research uses data from 102 manufacture companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using multiple linear regressions analysis method to determine the model of research. The result of this research indicate that audit committe, the independent proportion of the board of commissioners, leverage, and profitability had influence towards firm value whereas size of board and firm size had no influence towards firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA SILVIA ANGGRENI; MUNGNIYATI MUNGNIYATI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 examine the factors that influence firm value. The independent variables are managerial ownership, institusional ownership, capital structure, profitability, profit growth, firm size, leverage. The dependent variable is firm value measured by price book value.The object are manufacture companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 66 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method. The result of this study indicate that profitability, profit growth, firm size has influence toward price book value. Other variables such as managerial ownership, institusional ownership, capital structure, leverage have no influence toward price book value
FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI INDONESIA Yenny Yenny; Mungniyati Mungniyati
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 (569.2 KB) | DOI: 10.34208/ejatsm.v2i3.1707

Abstract

The objective of this research is to obtain empirical evidence about the effect of leverage, firm size, institutional ownership, managerial ownership, profitability, firm growth and cash on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020, with 213 secondary data selected by purposive sampling method and tested using the multiple regression method. The results showed that cash affects earnings management and leverage, firm size, institutional ownership, managerial ownership, profitability and firm growth do not affect earnings management.
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.