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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)
ISSN : -     EISSN : 27758370     DOI : https://doi.org/10.34208/ejmtsm
Core Subject : Economy, Social,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 333 Documents
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/tdesrp79

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.

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