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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 PROFITABILITY, LEVERAGE, AUDIT QUALITY, DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Fransisca Sherly; Yohanes
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 on the effect of profitability, company size, leverage, capital intensity, institutional ownership, sales growth, audit quality, and audit committee on tax avoidance which become a proxy of Effective Tax Rate (ETR). The population of this research is 204 manufacturing companies that are listed in Indonesia Stock Exchange (IDX) from 2018 to 2020. Samples are obtained through purposive sampling method The sample taken for this research is 62 companies, consisting of 186 data. The analysis method used in this research is multiple regression. This research proves that profitability has an effect on tax avoidance. Meanwhile, company size, leverage, capital intensity, institutional ownership, sales growth, audit quality, audit committee has no effect on tax avoidance. Profitability has an effect on tax avoidance, the reason being that company's with large sum of profit will affect the amount of tax that's need to be paid, making companies to look for flaws to minimize the tax to earn maximum profit. This research is expected to give implication to companies to prioritize internal wellfare through gross up method, rather than raising the company's profit that will be followed by the increased of tax burden. This is caused by minimizing the amount of tax payable, that will decrease the company's tendencies in doing tax avoidance practices. This research has new addition and update such as adding sales growth, audit quality, and audit committee as variables and the period used for this research is 2018-2020
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Derianto Yino; Yohanes
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 (639.97 KB)

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of profitability, leverage, company size, capital intensity, institutional ownership, sales growth, and audit quality on tax avoidance. Population used in this research are manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020, using purposive sampling as the sample selection method. There are 186 data from 62 companies that match the research criteria and are analyzed using multiple regression analysis.The results of this study indicates that profitability has an effect on tax avoidance. While it shows different result, such as leverage, company size, capital intensity, institutional ownership, sales growth and audit quality having no effect on tax avoidance. Profitability can affect tax avoidance because of the company preference to be able to obtain maximum income rather than paying the company's tax burden. This research is expected to be able to give implication to the managerial's regarding the policy on asset acquisition, that can be a flaw in the practice of tax avoidance caused by the depreciation of asset that can deduce the tax expense whilst affecting the level of company income. This research have new addition and update such as adding sales growth and audit quality as a variable and the period used for this research is 2018-2020
PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA REYNA EDITA; YOSEPH ANASTASIUS DIDIK CAHYANTO
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 provide empirical evidence about the effect of female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, leverage, firm age, audit quality, and return on asset on earnings management. Samples of this research were selected based on the purposive sampling method and resulted in 110 nonfinancial companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. The results of this research show that leverage has effect on earnings management, while female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, firm age, audit quality, and return on asset have no effect on earnings management
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA YOSEPH ANASTASIUS DIDIK CAHYANTO; EUIS NURISTA MANASARI
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 provide empirical evidence about the effect of independent variables, namely institutional ownership, managerial ownership, independent board of commissioners, audit committee, leverage, profitability, sales growth, firm size, and audit quality on the dependent variable, namely earnings management. This research used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used was 366 sample data, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method on SPSS v25. The results of this research indicate that the variable leverage and sales growth have influence on earnings management, while variables institutional ownership, managerial ownership, independent board of commissioners, audit committee, profitability, firm size, and audit quality have no influence on earnings management
PENGARUH FINANCIAL LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Shania Angella; Yoseph Anastasius Didik Cahyanto
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

This research aims to obtain empirical evidence that financial leverage and other factors affect earnings management. Other factors in question are return on assets, firm size, sales growth, managerial ownership, institutional ownership, board size, audit committee, audit quality, and firm age. The population used in this research are non-financial companies listed in Indonesia Stock Exchange (IDX) with a research period from 2018 to 2020, where there are total 104 companies were successfully selected as research samples. The sample selection method used in this research is purposive sampling method while the data analysis method is using multiple regression method. The result of this research shows that audit quality has effect on earnings management, so the better audit quality, the better detection of earnings management practices and there will be minimal earnings management practices. Meanwhile, financial leverage, return on assets, firm size, sales growth, managerial ownership, institutional ownership, board size, audit committee, and firm age have no effect on earnings management, so they will not have any effect on earnings management practices
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Michelle Maria Madelyn; Yoseph Anastasius Didik Cahyanto
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 is aim to obtain evidence about the influence of motivational bonus, leverage, firm size, size of an audit committee, independent commissioners, institutional ownership, managerial ownership, free cash flow, firm growth, and audit quality as independent variables on earnings management as a dependent variable in Indonesian non-financial companies. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 104 companies, with 312 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that motivational bonus, leverage, free cash flow, and growth have influence on earnings management, so the higher the motivational bonus and growth the higher earnings management and the higher the leverage and free cash flow the lower earnings management, while other independents variable such as independent commisioner, firm size, size of an audit committee, institutional ownership, managerial ownership, and audit quality have no influence on earnings management practice in the company
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN Umma Nafi Atul; Yuwita Nur Inda Sari; Yuyun Juwita Lestari
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 (516.885 KB) | DOI: 10.34208/ejatsm.v2i3.1396

Abstract

The purpose of this study is to show the company's financial ratios PT. Unilever Indonesia, Tbk. Consisting of: liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio), activity ratio (Inventory Turn Over, Fixed Asset Turn Over, Total Assets Turn Over), solvency ratio (total Debt to Total Asset, Total Debt to Equity Ratio ), and profitability ratios (Net Profit Margin, Return on Investment, Return on Equity). The type of research conducted is descriptive research. The focus of the research is the company's financial statements which consist of a balance sheet and income statement for the period 2018-2020. The research was conducted through the official website of the Indonesia Stock Exchange (IDX) on the website. The data source used is secondary data. The data collection technique used in this research is documentation. The data analysis used in this research is descriptive analysis using financial ratio analysis. The results of the analysis of financial ratios consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios for the 2018-2020 period.
PENGARUH MANAGERIAL OWNERSHIP DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Andy; Yuliani Almalita
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 purposes of this study is to obtain empirical information about the effect of information audit committee, board independence, firm size, board size, audit quality, leverage, managerial ownership, financial distress on earnings management. This study uses samples from all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This sampling method in this study uses the purposive sampling method. The research method uses requires criteria in taking the sample to be studied. The results of the sample found that there were 81 companies and 243 data that met the sampling criteria. This study uses multiple regression methods to perform data analysis. The results of this study indicate that the board independence has positive effect on earnings management because board independence can provide opportunities for manager to create a business strategies especially in manipulating company profits and audit quality has negative effect on earnings management because more effective audit quality in the company is able to limit the occurrence of earnings management because auditor decisions are independent decisions. In whereas, audit committee, firm size, board size, leverage, managerial ownership, and financial distress have no effect on earnings management.
FAKTOR FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK Cyntia Verensia; Meiriska Febrianti
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 to analyzed the factors that affect tax management on manufacturing companies in Indonesia. This study selected eight variabels are profitability, leverage, firm size, fixed asset intensity, tax facility, inventory intensity, independent commissioner, and institutional ownership as independent variables. Sampel of this research used in manufacturing companies which is listed on Indonesia Stock Exchange (IDX) over the 3 (three) years period 2018-2020. There were 77 companies met the criteria, resulting 231 data are taken as samples. The selection of samples used purposive sampling method. Data were analyzed using multiple linear regression. The result of research showed that profitability have effect on tax management. Where as, leverage, firm size, fixed asset intensity, tax facility, inventory intensity, independent commissioner, and institutional ownership have no effect on tax management.
FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK RETURN PERUSAHAAN YANG TERDAFTAR DI BEI Virginia Ariandy Sulaiman; Maria
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

This study was conducted with the aim of providing empirical evidence related to the factors that affect stock returns. The factors used in this study are liquidity, profitability, activity, leverage, firm size, economic value added, and capital employed efficiency. The object used is data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) website during the research period from 2018 to 2020. A total of 52 company data were collected as samples with a total of 147 data that consistently passed the results of sample selection using the method. purposive sampling. The relationship between the independent variables used with stock returns was tested using multiple linear regression analysis. The results obtained from this study indicate that there is an effect of economic value added on changes in stock returns, where every increase in economic value added will have an impact on decreasing stock returns. However, liquidity, profitability, activity, leverage, firm size and capital employed efficiency have no effect on stock return.

Page 13 of 50 | Total Record : 498

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