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E-Jurnal Akuntansi TSM
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital market, auditing, management accounting, accounting information systems, taxation), 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 498 Documents
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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Gabriella Rachel Sugandi; Frestin Chrisnanti
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): 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 is to analyze the effect of company size, company age, capital structure, financial performance, profitability, liquidity, dividend policy, and managerial ownership toward firm value. This research used 50 listed non-financial companies in Indonesia Stock Exchange in period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple regression analysis. The results of this study found that company age, financial performance, and managerial ownership have influence to firm value. While the company age, capital structure, profitability, liquidity, and dividend policy have no influence to firm value
PROFITABILITAS, STRUKTUR MODAL, DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN Gamaliel Arta Prima Sinurat; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 is to provide empirical evidence regarding the influence of profitability, capital structure, managerial ownership, company growth, leverage, liquidity, firm size, and dividend policy to firm value. The population used in this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. There are 54 companies that have met the criteria and resulting 162 data for this research. The data then was analyzed using the multiple regression. The result of this research indicate that profitabilty, capital structure, company growth, leverage, and firm size have an effect on firm value. Meanwhile, other variable such as managerial ownership, liquidity, and dividend policy have no effect on firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK Haikal; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): 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 is to obtain empirical evidence about the factors influence of manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, profitability, and inventory capacity. This research used sample of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020. The method used in sample selection using purposive sampling methode, that the sample obtained is 142 companies. Hypothesis testing in the research uses multiple regression method. The results of this research concluded that profitability variable has positive influence on tax aggressiveness but manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, and inventory capacity variable has no influence on tax aggressiveness
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN Heidy Nivanna; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): 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 is to obtain the empirical evidence about factors which influence firm value. The independent variables in this research are profitability, capital structure, ownership structure, firm size, dividend policy, board size, productivity, and liquidity to firm value. This research used multiple regression analysis. The research used SPSS 25. There are 42 non-financial companies listed on Indonesia Stock Exchange that were selected based on certain criteria with the research period from 2016 to 2020.The result of this research shows that independent profitability, capital structure, and productivity has a significant on firm value. Independent ownership structure, firm size, dividend policy, board size, and liquidity has not a significant on firm value
PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Angela Natalia; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner meeting frequency, audit committee meeting frequency, firm size, leverage, profitability and free cash flow as independent variables on earnings management as dependent variable. The population of this research are non-financial firms that listed in Indonesia Stock Exchange (IDX) during the period of 2018 until 2020. The sample used in this study were 103 companies or 309 data. This study used a purposive sampling technique as a sample selection method and the data in this study were tested and analyzed using multiple regression method. Data processing was carried out using the SPSS 25 application. The results of this study show that profitability and free cash flow have an influence on earnings management. Meanwhile, other independent variables such as institutional ownership, managerial ownership, board of commissioner meeting frequency, audit committee meeting frequency, firm size and leverage have no influence on earnings management
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR NATASHA SHERINA CANDRA; MOHAMMAD EDDY ROSYADI
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 objective of this research is to obtain empirical evidence about the influence of leverage, firm size, board size, auditor size, managerial ownership, financial performance, operating cash flow, audit tenure, and corporate social responsibility to earning management in Indonesia manufacturing companies. This research also wants to explore the direction of influence independent variables given to dependent variable. This research obtains the sample from Indonesia manufacturing companies listed in Indonesia Stock Exchange from 2017 until 2019. The sampling method used in this research is purposive sampling method and there are 35 companies with 105 data meet the criteria. This research uses multiple regression method for data analysis. The result shows that financial performance and operating cash flow have influence on earning management. On the other hand, leverage, firm size, board size, auditor size, managerial ownership, audit tenure, and corporate social responsibility have no influence on earning management
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA IVAN SETIADI; MOHAMMAD EDDY ROSYADI
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 determine the influence of taxation knowledge, the implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanction on the Individual Tax payer’s Compliance in DKI Jakarta. The sample in this study there were 124 respondents obtained by convenience sampling method. The results of this study indicate that taxation knowledge have an influence on Individual Tax payer’s Compliance. Meanwhile, implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanctionhave no effect on Individual Tax payer’s Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA GALATHIA GALATHIA; MOHAMMAD EDDY ROSYADI
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 objective of this research is to analyze factors influencing firm value on non-financial companies listed in Indonesia Stock Exchange. Those factors are debt policy, dividend policy, intangible asset, asset turnover, current ratio, profitability and size. Population of this research is non-financial companies which are consistently listed in Indonesia Stock Exchange from 2015 to 2017. Samples are obtained through purposive sampling method, in which only 116 of listed non-financial companies in Indonesia Stock Exchange meet the sampling criteria, resulting 339 firm-year observations used in this research. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research shows that debt policy, intangible asset and profitability have influence on firm value, whereas dividend policy, current ratio, asset turnover and size do not have influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB BAYAR PAJAK PADA PAJAK KENDARAAN BERMOTOR Dheviera Agung Pramesty; Mohammad Eddy Rosyadi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): 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 was to find out the factors that affect taxpayer compliance with motor vehicle taxes. The data used in the study used primary data sourced from questionnaires that had been disseminated to respondents. For sampling using nonprobability sampling technique, accidental sampling as many as 200 respondents. The population used in this study is all taxpayers of two-wheeled motor vehicles registered with the Samsat Office of Bekasi City. The analytical method used in this study used multiple linear regression analysis. The results of this study show that taxpayer awareness, tax access, quality of service, tax sanctions, and tax knowledge influence taxpayer compliance with motor vehicle taxes. While moral obligations have no effect on taxpayer compliance with motor vehicle taxes. Based on the results of the study, it can be explained that the increase in compliance of motor vehicle taxpayers in The City of Bekasi is inseparable from taxpayer awareness, tax access, quality of service, tax sanctions, and tax knowledge. As for moral obligations due to lack of understanding related to moral obligations contained in a person such as having ethics, principles, feelings of guilt or feeling anxious if they do not meet their tax obligations
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Ester Lusiana; Mohammad Eddy Rosyadi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 is to obtain the empirical evidence about factors which influence dividend policy. The independent variables in this research are profitability, liquidity, growth, firm risk, market to book value, free cash flows, leverage, ownership structure and firm size, with dividend payout ratio as the dependent variable. The population of this research is non financial companies which listed in the Indonesia Stock Exchange from 2012 until 2014. The samping technique used in this research is purposive sampling. The sample consists of 89 non financial companies. This research uses multiple regression as the statisctial analysis method. The data type is secondary data consists of annual financial statements collected from IDX website. The results of this research show that profitability, firm risk, market to book value, and ownership structure have influence toward dividend payout ratio. Whereas, liquidity, growth, free cash flows, leverage, and firm size have no influence toward dividend policy

Page 10 of 50 | Total Record : 498

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