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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH KUALITAS AUDITOR, OPINI AUDITOR, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG GABRIELLA VALENTINE; MUHAMMAD ARIEF EFFENDI
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

This research aims to provide empirical evidence regarding the effect of Auditor quality, Auditor opinion, profitability, complexity of business, firm size, solvency, and audit tenure on Audit Report Lag. This research uses a sample of 165 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with purposive sampling as the sampling method. The data in this research were sourced from the website www.idx.co.id and used multiple regression analysis for data analysis methods. The results of this research indicate that the Auditor opinion, profitability, complexity of business, and firm size have an effect on Audit Report Lag, while Auditor quality, solvency, and audit tenure show no effect on Audit Report Lag. Auditor opinion, profitability, and firm size have a negative effect, while complexity of business has a positive effect on Audit Report Lag. The results of testing the coefficient of determination show that the independent variable in this research can only explain 11,8% of the dependent variable, which means the remaining 88,2% is explained by other variables not included in this research
PENGARUH FIRM CHARACTERISTICS, AUDIT QUALITY, DAN FREE CASH FLOWS TERHADAP EARNINGS MANAGEMENT Enrico Sutopo; Muhammad Arief Effendi
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 regarding the effect of firm characteristics, audit quality, and free cash flow as independent variables on earnings management as the dependent variable. The dependent variable of earning management is measured by using the Modified Jones Model. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. There are 193 non-financial companies used as samples in this study which were taken using the purposive sampling method. This research uses multiple regression analysis to analyze the data used. The results of this study indicate that financial performance and free cash flow have no effect on earnings management. Meanwhile, firm size, leverage, board of directors, audit committee size, independent commissioners, audit quality, and firm age affect earnings management
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG Vina Sugiana Tirtajaya; Muhammad Arief Effendi
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 empirical evidence related to the effect of firm size, auditor reputation, solvency, profitability, liquidity, board size, and firm age on audit report lag. This research uses a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Sampling in this research using purposive sampling method so it requires criteria for taking samples. This research examined 182 companies and total 546 data which will be researched using multiple linear regression. The results showed that firm size had a positive effect on audit report lag, while board size and firm age had a negative effect. However, auditor reputation, solvency, profitability, and liquidity have no effect on audit report lag
PENGARUH PROFITABILITAS PERUSAHAAN SOLVABILITAS, DAN FAKTOR LAINNYA TERHADAP AUDIT DELAY RUDI SETIADI TJAHONO; VELIA FINDRIANI
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 research is to analyze and get to know empirically the influence of company profitability, solvability, company size, audit opinion, public accounting firm's size, audit tenure, audit committee, and liquidity to audit delay. Sample in this research are non-financial companies listed in Indonesian Stock Exchange with research period from 2017 until 2019 and the sampling method used in this research is purposive sampling method. There were 165 companies that meet the criteria and chosen as the samples and with a total of 495 samples used. This research used multiple regression analysis.The result of this study identified that profitability, company size, audit opinion, had negative effect on audit delay, while solvability, Public Accounting Firm's Size, audit tenure, audit committee, and liquidity to audit delay had no influence on Audit Delay
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ricky Wijaya; Rudi Setiadi Tjahjono
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

This research was conducted to determine the effect of institusional ownership, profitability, liquidity, dividend policy, debt policy, firm size, effectiveness, efficiency on firm value in nonfinancial companies listed on Indonesia Stock Exchange. Previous research used 5 variables consisting institusional ownership, profitability, liquidity, dividend policy and debt policy. In this research, there are additional variables: firm size, effectiveness and efficiency. This research used 97 nonfinancial companies listed on the Indonesia Stock Exchange as a sample in the period 2018 until 2020. To determine the sample of companies is using purposive sampling method. This research used multiple regression as a method of analysis data. This result of this research indicates that institusional ownership, profitability and debt policy has a positive effect to firm value. Effectiveness and efficiency has a negative effect to firm value. While liquidity, dividend policy and firm size has no effect to firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Reynaldi; Rudi Setiadi Tjahjono
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 effect of profitability, auditor switching, corporate complexity, accounting firm reputation, board of director size, company size, ownership dispersion, and ownership concentration as independent variables to audit report lag as dependent variable. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange (BEI) from 2018-2020. The sample used for this research consist of 78 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 234 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that profitability had effect to audit report lag. While auditor switching, corporate complexity, accounting firm reputation, board of director size, company size, ownership dispersion, and ownership concentration had no effect to audit report lag
PENGARUH TATA KELOLA PERUSAHAAN, UMUR PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA ERIKA VERIANA; SANTOSO CHANDRA
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 purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management. These factors are board size, leverage, audit quality, audit committee size, audit committee independence, ownership structure, firm size, firm age and firm growth. This research used a population of manufacuring companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The sample used in the research was 69 companies, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method by applying The Modified Jones Model as a measure of earnings management. The results of this research indicate that the variable audit quality, firm age, and firm growth have an influence on earnings management. Meanwhile, variables board size, leverage, audit committee size, audit committee independence, ownership structure, and firm size have no influence on earnings management
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MARLEN WILLIUS; SANTOSO CHANDRA
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 obtain empirical evidence regarding the factors that influence the value of non-financial companies listed on the Indonesia Stock Exchange (BEI). The dependent variable in this study is firm value, the independent variables in this study are profitability, liquidity, managerial ownership, institutional ownership, company growth, and leverage. The object of this research is non-financial companies listed on the Indonesia Stock Exchange (BEI). The research sample used is as many as 85 companies with the 2017-2019 research period, so the data used is 255 data. Sampling using purposive sampling and the model in this study is multiple regression method. The measurement of firm value uses the price book value (PBV). The results obtained in this study are profitability, liquidity, managerial ownership, institutional ownership, company growth, and leverage have an effect on firm value
PENGARUH KINERJA DAN UKURAN PERUSAHAAN TERHADAP STOCK RETURN PERUSAHAAN NON KEUANGAN DI INDONESIA SANTOSO CHANDRA; CINDY FRANSISCA
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

This study is made in a purpose to gain more of an empirical evidence about the factors that affect stock return of corporations listed in Indonesian Stock Exchange. This study uses independent variables which are quick ratio, earnings per share, return on equity, net profit margin, debt to equity ratio, company size, market value added, price to book value and total asset turnover. This study uses samples from non-financial corporations listed in Indonesian Stock Exchange during the period 2017 to 2019. The method used to obtain samples is purposive sampling method, there are 249 companies that meet the criteria and used as samples. The process of data analysis method used in this study is multiple regression of analysis. The results of this study indicate that return on equity have influence to stock return, while quick ratio, earnings per share, net profit margin, debt to equity ratio, company size, market value added, price to book value and total asset turnover have no impact or influence to stock return
PENGARUH PROFITABILITAS, PERPUTARAN ASET TETAP, DAN RASIO PEMBAYARAN DIVIDEN TERHADAP NILAI PERUSAHAAN Jessica Febrianti; Santoso Chandra
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 value of the company is very important for a company, investors will be interested in investing if the value of the company is stable and increasing, therefore it is very important for a company to keep the value of the company stable under various conditions, so it is important to examine what factors can influence of firm value. The purpose of this study to determine the effect of profitability, capital structure, managerial ownership, company age, fixed assets turnover, sales growth, shareholder’s equity, and dividend payout ratio. The object of this study is non-financial companies listed on Indonesia Stock Exchange (IDX) from the period of 2018 to 2020. This study used 51 samples with the method used is purposive sampling. Data were analyzed using multiple regression method using SPSS 25. Based on the results of this study shows that profitability, capital structure, and fixed assets turnover have influence toward firm value, while managerial ownership, company age, sales growth, shareholder’s equity, and dividend payout ratio have no influence toward firm value

Page 11 of 50 | Total Record : 498

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