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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 ACCOUNTING CONSERVATISM DAN RISK SERTA FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Claudia; Santoso Chandra
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 study was initiated with the aim of knowing several factors that can affect earnings management practices in non-financial companies in Indonesia. These factors are company characteristics which are represented by growth, size, risk, leverage, profitability, accounting conservatism, institutional ownership, and managerial ownership. This study applies the modified Jones model to estimate the value of discretionary accruals. The sample of this study is 100 non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020 which were obtained through the purposive sampling method. The relationship between company characteristics and earnings management is determined using the multiple regression model. The results of this study indicate that the variables of growth, leverage, and accounting conservatism affect the value of earnings management, while the variables of size, risk, profitability, institutional ownership, and managerial ownership do not show any effect on earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI SURYANTO SURYANTO; CHRISTIAN JAYA KUSUMA
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 study was to examine whether managerial ownership, institutional ownership, capital structure, profitability, company growth, dividend policy, investment policy, and firm size have affect on firm value for non financial companies listed in Indonesia Stock Exchange. This research used 45 non financial companies listed in Indonesia Stock Exchange, selected using purposive sampling method from periode 2013 until 2016. The data were analyzed using multiple regression analysis method to determine the model of research. The result of this analysis indicated that profitability, company growth, dividend policy, and investment policy had influence on firm value. While managerial ownership, institutional ownership, capital structure, and firm size had no effect on firm value
PENGARUH KINERJA, KEBIJAKAN, UKURAN, KEPEMILIKAN MANAJERIAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dewi Hartati; Suryanto
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 examine the effect of company’s performance that consists of liquidity, profitability and activity, company’s policy that consists of investment policy, financing policy and dividend policy, and other variables like company size, managerial ownership, and company growth on firm value. Population of this research are non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. This study used samples of 66 companies selected using purposive sampling method. The data used in this study are secondary data of the company financial statements and other reports obtained from the IDX website. Multiple linear regression is used to analyze data in this study. The results of this study was revealed that profitability, investment policy, financing policy, and company growth have influence on firm value. Whereas liquidity, activity, dividend policy, firm size and managerial ownership have no influence on company value
PENGARUH KEPEMILIKAN, DEWAN PERUSAHAAN, MOTIVASI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Linda Faustina; 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 research is to obtain empirical evidence about the influence of internal ownership, board size, board independence, female in board of directors, audit committee meeting frequency, tax avoidance, firm's performance, motivation debt contracts, and earnings power to earnings management on non-financial companies in Indonesia. This research was conducted on 99 non-financial companies listed on Indonesia Stock Exchange that were selected based on certain criteria with the research period from 2018 to 2020. The result of this research states that tax avoidance has an influence on earnings management. This is because an increased CETR value means companies are more compliant with tax regulations and less tax avoidance practices. While internal ownership, board size, board independence, female in board of directors, audit committee meeting frequency, firm's performance, motivation debt contracts, and earnings power have no influence on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN PUTRI NOVELIA; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.641 KB) | DOI: 10.34208/ejatsm.v2i3.1380

Abstract

The purpose of this study is to obtain empirical information about the effect of audit comittee, independence of board of directors, firm size, board size, leverage, managerial ownership, institutional ownership, and audit quality. This study uses samples from all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The results of the sample found that there were 79 companies. The results of this study indicate that the independence of board of directors and audit quality have an effect on earnings management, that earnings management practices will be higher because the demands of good prospect reports in the public make companies with high growth motivated to carry out earnings management. However audit comittee, firm size, board size, leverage, managerial ownership and institutional ownership have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA UMAR ISSA ZUBAIDI; KURNIA JOSUA SILABAN
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 obtain empirical evidence about leverage, firm size, managerial ownership, institutional ownership, growth, fixed asset turnover, and profitability toward earnings management. This research uses sample of 222 data from 74 non-financial sector companies which listed in Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method as sample selection. Method used in this research is multiple regression analysis method. The result shows that profitability has influence to earnings management. While, leverage, firm size, managerial ownership, institutional ownership, growth, and fixed asset turnover do not have significant influence to earnings management
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Angela Dhea Violinna; Umar Issa Zubaidi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.234 KB)

Abstract

The purpose of this research is to obtain empirical evidence regarding to the effect of firm size, firm age, leverage, audit quality, managerial ownership, institutional ownership, growth, and profitability on earnings management. This research was conducted on all non-financial companies listed on the Indonesian stock exchange (IDX) from 2018 to 2020. The method used in sampling is purposive sampling method. The sampling method requires several criteria in sampling. The sample used in this research were 103 non-financial companies that met criteria with a total of 309 data. Hypothesis testing in this research used multiple regression analysis. The results of this research show that audit quality has effect on earnings management, while other variables such as firm size, firm age, leverage, managerial ownership, institutional ownership, growth, and profitability have no effect on earnings management
PENGARUH KEPEMILIKAN, RASIO KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Veronica Angela; Umar Issa Zubaidi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.761 KB)

Abstract

The purpose of this research was to determine the effect of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, director size, and independent commissioners on earnings management. That’s mean in this research have eight independent variable which have influence (or not) on earnings management. This research uses 177 non-financial companies listed in Indonesia Stock Exchange from 2018 until 2020. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of Indonesia Stock Exchange and company website. The data are tested and analysed using multiple regression method. The results of this research indicate that firm size and independent commissioners has negative influence on earnings management and profitability has positive influence on earnings management. While, managerial ownership, institutional ownership, leverage, growth, and director size have no influence on earnings management
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI WENNY WENNY; YOHANES YOHANES
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 empirical test data regarding the factors that influence the tax aggressiveness of the manufacturing companies on Indonesia Stock Exchange (IDX). These factors are the variables of leverage, liquidity, capital intensity, independent commissioner, inventory intensity and profitability. The population used in this study is a manufacturing companies which are listed in the Indonesian stock exchange from 2017 to 2019. Determination of the sample was made by applying purposive sampling method and there are 82 companies that have met the sample criteria. The hypothesis that researchers use for this research is multiple regression analysis. The results of this research show that the profitability has an effect on tax aggressiveness. However the leverage, liquidity, capital intensity, independent commissioner and inventory intensity have no effect on tax aggressiveness. The results of this study are expected to be used as information and knowledge in conducting research also to provide an overview to companies in carrying out their operational activities related to behavioral control on tax aggressiveness and for government to know company implement tax aggressiveness. The diference in this study from previous research is adding the variables of Inventory Intensity, Profitability
ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA YOHANES YOHANES; FIELICIA KARNADI
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.014 KB)

Abstract

The purpose of this research aims to examine whether there is an effect of firm size, firm age, profitability, leverage, sales growth and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This research used 61 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019 which were taken using a purposive sampling method in order to obtain 183 company data and then will be used for sample in this research. In addition, the research data were analyzed using multiple linear regression models and then will be tested to examine are there an effect of each variable on tax avoidance, The empirical results of this research indicates that firm size, firm age, leverage, sales growth and institutional ownership have no influence on tax avoidance. However, profitability has influence on tax avoidance. This research is expected to provide an overview to companies in carrying out their operational activities related to behavioral control on tax avoidance activities. In addition, this research is expected to be used as information, knowledge and as a comparison in conducting research. The difference between this study and the previous one is the addition of institutional ownership variables and observation periods within a period of 3 years, from 2017 to 2019

Page 12 of 50 | Total Record : 498

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