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Yulius Kurnia Susanto
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Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
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E-Jurnal Manajemen Trisakti School of Management (TSM)
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : -     EISSN : 27758370     DOI : https://doi.org/10.34208/ejmtsm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
E-Jurnal Manajemen Trisakti School Management (TSM) is biannual publication issued in the month of March, June, September, and December. E-Jurnal Manajemen TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to management issues (financial management, marketing, human resource management, operational management), economics, and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)" : 13 Documents clear
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI 2019-2023 MALIKA YULIANI; RONAL APRIANTO; ERI TRIHARYATI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (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.v5i2.2992

Abstract

Indonesian companies face significant pressure on of the main challenges is maintaining stable financial performance which is a key determinant of company value. Using the partial least square (PLS)-SEM method through the smartpls program versition 3.0, the population in this study in this study was 133 consumer goods companies listed on the Indonesia stock exchange in 2019-2023. The sampling method used purposive sampling. The result of the study with a t-staistic value of 0.519 and a p-value of 0.604 because the t-statistic value> 1.96 and p-value < 0.05 can be concluded that shows that the capital structure does not affect the value of the company, t-statistic value of 1.180 and p-value 0.238 that the t-statistic value <1.96 and p-value> 0.05 can be concluded that profitability has not significant effect on the value of the company, the t-statistic value of 1.316 and p-value of 0.189. Because the t-statistic value < 1.96 and p-value> 0.05 can be concluded that dividend policy cannot moderate capital structure on the value of the company, the t-statistic value of 2.820 and p-value of 0.005. With a t-statistic value > 1.96 and a p-value < 0.05, it can be concluded that dividend policy can moderate profitability and firm value. The meaning of research is its importance in making invesment decisions and can provide input in determining financial policies.
DETERMINAN STRUKTUR MODAL SEKTOR PROPERTIES & REAL ESTATE DI BEI PERIODE 2013 – 2023 AULIA YAGHFIRA; SATRIYO WIBOWO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (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.v5i2.3004

Abstract

The purpose of this research is to examine and analyze the impact of profitability, growth opportunities, firm size, liquidity and tangibility on capital structure. The study focuses on companies in the Properties & Real Estate sector listed on Indonesia Stock Exchange during the 2013-2023 period. The research sample consists of 26 companies, totaling 286 data, selected using a purposive sampling method. Data analysis was conducted using multiple linear regression. The results indicate that profitability, growth opportunities, and liquidity influence capital structure. However, firm size and tangibility do not have effect on capital structure.
PENGARUH ARUS KAS BEBAS, KONSERVATISME AKUNTANSI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA CINDY AGUSTINE; ARWINA KARMUDIANDRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (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.v5i2.3005

Abstract

This research aims to prove whether free cash flow, dividend policy, financial leverage, accounting conservatism, tax avoidance, firm size, return on asset, and sales growth can influence the practice of earnings management. Earnings management is an effort by a company to adjust its financial statements to achieve specific goals, such as attracting investors, meeting performance targets, or reducing tax liabilities. The population of this research comprises manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population that met the criteria consisted of 41 companies, with a total of 121 data points. The method used in this research is purposive sampling and data analysis was conducted using multiple resgression analysis. The results of the research indicate that the independent variables of free cash flow, dividend policy, financial leverage, accounting conservatism, return on assets, and sales growth have an effect on the earnings management. However, other independent variables such as tax avoidance and firm size do not affect earnings management.

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