cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281310939898
Journal Mail Official
ejmtsm@tsm.ac.id
Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 350 Documents
 31   32   33   34   35 
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN HEALTHCARE DI INDONESIA CHERYN EDREA; HENDRA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): 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.v6i1.3431

Abstract

The purpose of this study is to examine the internal factors that influence the profitability of companies in the Healthcare industry in Indonesia. The research data consist of secondary data obtained from the financial statements of Healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study employs a quantitative approach with a purposive sampling method, resulting in 12 companies that meet the criteria over a span of 6 years, producing 72 data observations. EViews 12 software is used to conduct panel data analysis, including descriptive statistics, model selection, classical assumption tests, and panel data regression. The results show that only the operational efficiency variable has a positive significant effect on profitability. Meanwhile, variables such as firm size, financial leverage, net working capital, liquidity, and equity multiplier do not have a significant effect on profitability.
PENGARUH KONSERVATISME, KOMPENSASI MANAJEMEN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK YESHINTA CHAMAS; HILARY FLORA A. T. LASAR
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): 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.v6i1.3441

Abstract

This research examines the determinants of corporate tax avoidance by analyzing the roles of leverage, profitability, independent board of commissioners, audit committee, capital intensity, firm size, accounting conservatism, and management compensation. The study focuses on 110 manufacturing companies listed on the Indonesia Stock Exchange during the 2022 to 2024 observation period. Sample selection was conducted using a purposive sampling approach. Secondary data were analyzed using multiple linear regression techniques. The findings reveal that profitability, audit committee, and firm size show a significant impact on corporate tax avoidance. In contrast, leverage, independent board of commissioners, capital intensity, accounting conservatism, and management compensation do not significantly influence tax avoidance practices.
ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DEVIN DHAMMATTHA; NOVIA WIJAYA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): 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.v6i1.3444

Abstract

This research was conducted to obtain empirical evidence regarding the influence of managerial ownership, intellectual capital, and other factors on firm value. In this research, there are seven independent variables, namely managerial ownership, intellectual capital, profitability, capital structure, liquidity, firm size, and tax avoidance. This study uses 345 firm-year observations from 115 manufacturing companies listed on the Indonesia Stock Exchange during 2022 -2024. The study employs a purposive sampling method in selecting the sample and uses multiple regression analysis in conducting data analysis. The results of this study indicate that profitability, capital structure, and firm size significantly affect firm value. However, other independent variables such as managerial ownership, intellectual capital, liquidity, and tax avoidance do not have an effect on firm value.
OFFICE DE-CLUTTER MEDIATES THE FACTORS AFFECTING EMPLOYEE PERFORMANCE IN THE PRODUCTION AND OPERATION DIVISION FARIS FERDIANTO NOOR; SETIA TJAHYANTI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): 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.v6i1.3450

Abstract

The aims of this study is to analyze the effect of Supervisor Support and Self Efficacy on Employee Performance, with Office De-Clutter as a mediating variable in the Production & Operation Division of PT XYZ. This study employs a quantitative research method, with sample selection using non-probability sampling through a saturated sampling technique. Data were collected using a Likert-scale questionnaire distributed to respondents via Google Forms. The population and sample in this study consisted of 79 employees of the Production & Operation Division of PT XYZ. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) via SMARTPLS 4.0 for data analysis. The findings reveal that both Supervisor Support and Self Efficacy significantly impact Employee Performance. In addition, Supervisor Support and Self Efficacy also have a significant effect on Office De-Clutter. Furthermore, Office De-Clutter has a significant effect on Employee Performance. However, Office De-Clutter does not mediate the relationship between Supervisor Support and Employee Performance, whereas Office De-Clutter mediates the relationship between Self Efficacy and Employee Performance.
ENHANCING JOB PERFORMANCE THROUGH WORK ENGAGEMENT, JOB SATISFACTION, AND ETHICAL LEADERSHIP: THE CRITICAL ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT NURTI WIDAYATI; JUSTINE TANUWIJAYA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): 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.v6i1.3452

Abstract

This study aims to analyze the effects of work engagement, job satisfaction, and ethical leadership on job performance among FMCG industry employees in Indonesia, with perceived organizational support acting as a mediating variable. The research employed a quantitative method with a causal research design by distributing questionnaires to 257 employees from various FMCG companies in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) with IBM SPSS AMOS. The findings reveal that work engagement, job satisfaction, and ethical leadership each have a positive and significant effect on job performance. In addition, perceived organizational support significantly mediates the relationships between these variables and employee performance. These findings imply that FMCG companies should foster supportive work environments and implement ethical leadership practices to enhance employee engagement, satisfaction, and overall organizational performance.
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ANGGITA TRI RAHAYU; ADE HANIFA PUTRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3448

Abstract

This study aims to analyze the influence of internal company factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The internal factors examined in this research include return on assets, firm size, thin capitalization, audit committee, independent commissioner and capital intensity. The data collection process in this study employed a quantitative approach. The sample was selected using a purposive sampling technique. Based on the established criteria, a total of 116 companies met the requirements for observation during the 2022-2024 period, and 348 data points were used for analysis. Hypothesis testing was conducted using multiple regression analysis. The results of the research indicate that return on assets and firm size have a significant influence on tax avoidance. This suggests that return on assets and firm size contribute to the company’s engagement in tax avoidance. Meanwhile, thin capitalization, audit committee, independent commissioner, and capital intensity were found to have no significant impact on tax avoidance.
FAKTOR-FAKTOR PEMERIKSAAN DAN LAINNYA YANG MEMENGARUHI AUDIT REPORT LAG MERRY YOHANES; RUDI SETIADI TJAHJONO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3453

Abstract

The objective of this research is to provide empirical evidence regarding the factors that influence audit report lag. These factors include company size, audit firm status, board size, audit committee, ownership dispersion, ownership concentration, audit tenure, audit committee expertise, and audit committee meetings. The population of this study is manufacturing companies listed in Indonesia Stock Exchange during the period of 2018 to 2020. The sample in this study is selected based on the purposive sampling method. The number of sample in this study that meets the sampling criteria is 339 data. This research is using multiple regression analysis. The results of this research indicate that board size and audit committee expertise have a negative effect on audit report lag, while ownership dispersion, ownership concentration, and audit tenure have a positive effect on audit report lag. However, the variables of firm size, audit firm status, audit complexity, audit committee, and audit committee meetings have no effect on audit report lag.
FAKTOR PENENTU KINERJA PERUSAHAAN FOOD AND BEVERAGE DI BEI PERIODE 2014-2017 MICHAEL HIDAYAT; IGNATIUS RONI SETIAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3458

Abstract

This study aims to examine the effect of company’s solvency, total asset turnover, and family ownership on firm performance in food and beverage companies listed on the Indonesia Stock Exchange during the 2014–2017 period. The study employs a quantitative approach using purposive sampling and multiple linear regression analysis. The sample consists of 3 companies selected from a population of 13 companies, resulting in 48 observations. The results indicate that company’s solvency, total asset turnover, and family ownership have a positive and significant effect on firm performance. These findings suggest that firms with stronger financial conditions, more efficient asset utilization, and higher family ownership tend to achieve better performance. This study provides empirical evidence regarding the determinants of firm performance in the Indonesian food and beverage industry.
FAKTOR-FAKTOR PENENTU STRUKTUR MODAL OPTIMAL PERUSAHAAN SUBSEKTOR GAS, OIL, AND COAL TOMMY HARLIE; BENY
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3466

Abstract

This study aims to examine the influence of internal aspects on capital structure in companies within the gas, oil, and coal subsectors listed on the Indonesia Stock Exchange during the 2017–2023 period. The independent variables in this study include Profitability, Growth Opportunity, Tangibility, Corporate Tax, and Tax Shield. The research sample was determined using purposive sampling, resulting in a total of 119 observations from 17 companies. The data were analyzed using statistical methods to identify the relationships among these variables. The results showed that Growth Opportunity and Tangibility significantly influence capital structure, reflecting the importance of growth opportunities and tangible assets in corporate financing decisions. In contrast, Profitability, Corporate Tax, and Tax Shield did not have a significant effect on capital structure. These findings imply that companies should prioritize growth opportunities and optimize tangible assets in making financing decisions, while investors may consider these factors when evaluating firms’ capital structure and financial strategies.
PENGARUH TAX AVOIDANCE DAN MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG CHRISTIAN SHANDY PUTRA S.; HERY GUNAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3467

Abstract

The purpose of this research is to obtain the empirical evidence about the effect of the tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board size, board independence, and board diligence as an independent variable that take refer to audit report lag as a dependent variable. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from 2021 to 2023. The sample used for this research consist of 81 companies, the selection process of these sample used the purposive sampling method with 243 total data and the data analysis method in this research using multiple regression analysis. The result in this research indicates that board size have a significant effect to audit report lag. Meanwhile tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board independence, and board diligence didn’t have a significant effect to audit report lag.

Page 34 of 35 | Total Record : 350

 31   32   33   34   35 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 4 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 3 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 2 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 1 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 4 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 3 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 2 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 3 No 2 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 1 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 3 No 1 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 4 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 4 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 3 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 1 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 1 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 4 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 4 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 3 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 3 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 2 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 2 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 1 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 1 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) More Issue