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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 320 Documents
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FAKTOR-FAKTOR YANG MEMENGARUHI PURCHASE INTENTION PENONTON SHOPEE LIVE SKINTIFIC DI JAKARTA MELALUI SWIFT GUANXI MELITA AURYN MULYANI; DENNY SEPTA HARYANTI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (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.v5i3.3224

Abstract

The aim of this study was to determine the effect of perceived expertise, perceived similarity, perceived familiarity, perceived likeability, and swift guanxi on purchase intention in Skintific’s Shopee Live audience in Jakarta. This study uses descriptive and causality research with a 5-point Likert scale measurement. This study uses primary data obtained from questionnaires distributed through Google Form with 326 respondents. The statistics method used in this research is Structured Equation Modeling (SEM) with the SmartPLS 4.0 program. The results showed that perceived expertise, perceived similarity, perceived familiarity, and perceived likeability have effect on swift guanxi. Swift guanxi has effect on purchase intention. Swift guanxi has a mediating effect on perceived expertise, perceived similarity, perceived familiarity, and perceived likeability on Purchase Intention in Skintific’s Shopee Live audience in Jakarta.
FAKTOR-FAKTOR YANG MEMPENGARUHI ADOPTION E-PAYMENTTERHADAP GENERASI Z PENGGUNA GOPAYDI JAKARTA BARAT AUDREY DEANA SHAFIRA; MUWAFICK HIDAYAT
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (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.v5i3.3256

Abstract

The purpose of this study is to identify and analyze the influence of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), Facilitating Conditions (FI), Government Support (GS), and Quality of Internet (QI) on the Adoption of e-payment (IA) among GoPay users, specifically Generation Z, in West Jakarta. This research employs a descriptive and causal research design, using a likert scale with five measurement points. The sampling method used is Purposive Sampling, with a total of 210 respondents. The data analysis methods employed include Structural Equation Modeling (SEM) using SmartPLS 4.0 as the analytical tool. The results of this study indicate that the Performance Expectancy, Effort Expectancy, Social Influence, Facilitating, Government Support have a positive influence on the Adoption of e-payment. However, the variable Quality of Internet has no influence on the variable Adoption of e-payment.
CORPORATE GOVERNANCE DAN FAKTOR LAINNYA YANG MEMENGARUHI PENGHINDARAN PAJAK MUNGNIYATI; ELVA EVELYN FRANATA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (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.v5i3.3285

Abstract

Tax avoidance is a strategy used by companies to reduce tax obligations by exploiting loopholes in tax regulations legally. This study aims to obtain empirical evidence on the effect of independent board of commissioners, board size of directors, board gender diversity, institutional ownership, managerial ownership, and leverage as independent variables on tax avoidance as the dependent variable. The research objects are manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using a purposive sampling method, resulting in 145 companies with a total of 435 observations. Data were analyzed using multiple linear regression with software IBM Statistical Package for the Social Sciences (SPSS) version 25. The results of this search indicate that independent board of commissioners, board size of directors, board gender diversity, institutional ownership, managerial ownership, and leverage have no effect on tax avoidance.
FAKTOR YANG MEMENGARUHI LEVERAGE SEKTOR TEKNOLOGI DI BEI PERIODE 2019 – 2023 AMELITA AGUSTINA; BENY
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (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.v5i3.3292

Abstract

This study aims to analyze the factors that influence the level of leverage of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The independent variables in this study include profitability, tangible assets, company size, non-debt tax shield, and liquidity, while the dependent variable analyzed is leverage. This research was conducted to find out how these factors affect the leverage level of technology companies. The object of this research is companies in the technology sector and listed on the IDX. The sample used in this study amounted to 70 data obtained from the company's annual financial statements selected using a purposive sampling method. The collected data were analyzed using the regression analysis method to identify the effect of the independent variable on the dependent variable. The results of data analysis show that profitability, tangible assets, non-debt tax shield, and liquidity have an impact on leverage. While company size has no impact on leverage. The results of this study can be taken into consideration for companies in managing leverage to optimize finance, minimize risk and increase firm value by taking into company characteristics.
RASIO FINANSIAL DAN FAKTOR LAINNYA: APAKAH BERPENGARUHTERHADAP FIRM VALUE SAMUEL LUKIYANTO; RUDI SETIADI TJAHJONO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (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.v5i3.3302

Abstract

Research of Firm Value is to obtain empirical evidence about the probability of profitability, debt to asset ratio, current ratio, firm size, dividend payout ratio, managerial ownership and investment decision on firm value. Research population of this research are consumer cyclical and non-cyclical companies that listed in Indonesia Stock Exchange from 2020 until 2022. There are 36 companies and 108 data selected as a sample by using purposive sampling method. The sample are tested and analyzed using multiple regression method. Result of this research implies that profitability, debt to asset ratio, managerial ownership, and investment decision affect firm value, while current ratio, firm size, and dividend payout ratio not affecting firm value.
DETERMINAN NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI NABILA DWIEKALITA AZAHRA; SULISTYAWATI TOELLE
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3305

Abstract

The research objective is to obtain empirical evidence regarding the influence of variables on firm value. The independent variables used are profitability, capital structure, company growth, liquidity, company size.The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2013-2023. The sampling technique used in this study was purposive sampling and there were 187 data that could be used as research samples. This study uses multiple regression analysis to analyze the data. The results of this study indicate that profitability and capital structure have a positive effect on firm value, while firm size has a negative effect on firm value. On the other hand, firm growth and liquidity have no influence on firm value.
PERAN MEDIASI KOMITMEN ORGANISASI PADA PENGARUH KOMPETENSI TERHADAP KEPUASAN KERJA DI PT. XYZ STEFANIE RHINDY ATMAVIA; DENTA FELLI ANANDA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3312

Abstract

This study aims to analyze the mediating role of organizational commitment on the influence of self-competenceand ethics on job satisfaction at PT. XYZ. The research sample consisted of 94 permanent employees of PT. XYZ, selected using a purposive sampling technique based on criteria of at least 2 years of work experience, age over 22 years, and being permanent employees of specific directorates, particularly the Human Capital division. Data was collected through online questionnaires using a Likert scale. Based on the results of the hypothesis test data analysis, this study shows several findings: self-competence influences organizational commitment, self-competence influences job satisfaction, organizational commitment influences job satisfaction, and ethical competence influences organizational commitment. However, there is no direct influence of ethical competence on job satisfaction. Furthermore, organizational commitment is proven to mediate the influence of self-competence on job satisfaction and also mediates the influence of ethical competence on job satisfaction.
PENGARUH NON-DEBT TAX SHIELD, FINANCIAL DISTRESS, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA HELISSE ARTEJA; AAN MARLINAH; DICKY SUPRIATNA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3322

Abstract

Financial statements are used to demonstrate the effectiveness of achieving company goals and serve as a basis for decision-making by shareholders. Profit information, as a key performance indicator, is often manipulated through earnings management practices to influence shareholder perceptions. This study empirically examines the impact of non-debt tax shields, financial distress, profitability, operating cash flow, firm size, firm growth, managerial ownership, and board size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The sample was selected using purposive sampling, consisting of 52 companies and 156 observations, analyzed using multiple linear regression. The results show that financial performance, namely profitability and firm growth have a positive effect on earnings management, while operating cash flow has a negative effect. Other variables do not have an impact on earnings management.
PENGARUH KONEKSI POLITIK, INTENSITAS MODAL, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK REZA PUTRI UTAMI; SUGIARTO PRAJITNO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3323

Abstract

This study was conducted with the aim of analyzing and obtaining empirical evidence regarding the influence of profitability, company size, institutional ownership, political connections, audit committee, leverage, and capital intensity on tax avoidance, which is proxied by the cash effective tax rate (CETR). The study used manufacturing companies that were consistently listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023 as the research object.  The purposive Sampling method was used as the  data collection technique, resulting in a sample of 72 companies with a total of 216 company samples during period 2021-2023. Data processing for the sample was conducted using the Statistical Package for the Social Sciences (SPSS) Version 25..A multiple linear regression statistical analysis method was employed to test the influence of independent variable on the dependent variables. The results of multiple linear regression analysis for hypothesis testing indicate that probability, company size, institutional ownership, political connections, audit committee, leverage, and capital intensity do not influence tax avoidance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN BENNY CHANDRA; ARIESTA TIKA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3340

Abstract

This study is to obtain empirical evidence of several factors affecting firm value in companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study are Corporate Social Responsibility, Firm Size, Firm Age, Leverage, Asset Growth, Return on assets, and Foreign Ownership on Firm Value. The data used in this study is quantitative data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study employs a purposive sampling method, involving 227 companies, with a total of 676 data points that met the criteria and passed the outlier test. The results of the study indicate that, first, Corporate Social Responsibility, Firm Age, Leverage, and Return on assets have a significant effect on Firm Value. Second, Firm Size, Asset Growth, and Foreign Ownership do not have a significant effect on Firm Value.

Page 31 of 32 | Total Record : 320

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