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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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ACCRUAL EARNINGS MANAGEMENT, ASSETS TANGIBILITY, DAN FAKTOR LAINNYA YANG MEMENGARUHI FIRM VALUE Chalvin Alfiyandi Damanik; Julisar Surjadi
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 analyze and obtain empirical evidence related to the effect of each variable firm size, profitability, leverage, dividend, assets tangibility, liquidity, total asset turnover, and accrual earnings management on firm value. Purposive sampling is a sample selection method in this study. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2020 are the sample population in this study. The total population in this study is 645 non-financial companies with a total sample of 327 companies that have met the research criteria for the period 2017 to 2020. This study uses the logit model (logistic regression). The results of this study found that profitability, leverage, dividend, and assets tangibility variables have a positive effect on firm value. Meanwhile, the variable accrual earnings management has a negative effect on firm value. The results of this study also found that firm size, liquidity, and total asset turnover had no effect on firm value.
FAKTOR-FAKTOR YANG MEMPEGARUHI FIRM VAUE PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Marleen Aurellia; Apit Susanti
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 examine the factors that can influence firm value in non-financial companies. This research uses eight independent variables: Dividend Policy, Institutional Ownership, Funding Policy, Profitability, Firm Size, Activity Ratio, Firm Growth, Liquidity and Firm Value as the dependent variable. The sampling method used is purposive sampling. This research uses 49 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020, thus there are 147 data as samples. This research uses multiple linear regression for hypothesis testing. The result of this research exposed that Profitability, Firm size, and Liquidity have impact on firm value. If the probability of the company is high, it proves that the company is able to manage the company and generate high profits. If the company is able to pay its short-term obligations when they fall due, then the value of the company will be higher. Because the larger the size of the company or the scale of the company, the easier it will be for companies to obtain internal and external sources of funding. However Institutional ownership, Dividend policy, Funding policy, Firm growth and activity ratio have no impact on firm value.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY DAN ROLE OVERLOAD TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA BEKASI Ayu Fadila; Maidani; Rinjani
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 was to determine the influence of role conflict, role ambiguity and role overload on the performance of auditors at the Public Accounting Firm in Bekasi either partial or simultaneous.. The method used is quantitative. The population in this study are all auditors who worked on Public Accounting Firm in Bekasi with a sample of 55 respondents. Sample selection technique used is purposive sampling method. Source data used are primary data. Methods of data collection using questionnaire survey method and then processed using SPSS version 25. The results of this research show that the variables of role conflict, role ambiguity, and role overload has influence to auditor performance on Public Accounting Firm in Bekasi simultaneously. And the results show that partially, role conflict and role ambiguity have significant influence and negative to auditor performance on Public Accounting Firm in Bekasi, meanwhile role overload have no significant influence to auditor performance on Public Accounting Firm in Bekasi.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP NILAI PERUSAHAAN Nicholas Aditya; Indra Arifin Djashan
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 analyze the effect of firm size, liquidity, audit committee, company growth, board size, profitability, debt to asset ratio, firm age on firm value. The object in this research is manufacture companies listed on Indonesia Stock Exchange from 2018 to 2020 as the population. This research uses purposive judgement sampling method in selecting the sample. There are 70 companies, so the total data used was 210. This research uses multiple regression method for data analyst. The result shows that profitability, debt to asset ratio, and firm age have effect to firm value, but firm size, liquidity, audit committee, company growth, and board size have no effect to firm value
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Floretta Michelle; Sugiarto Prajitno
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 of the return on asset, debt to equity ratio, current ratio, firm size, dividend payout ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on firm value as dependent. The population in this research is non-financial companies, that listed in Indonesia Stock Exchange (IDX) from the period 2018 to 2020. The sample used consists of 48 companies. This sample uses a purposive sampling method. The data analysis methods used multiple regression analysis. The results showed that profitability and leverage had an effect on firm value. Meanwhile, liquidity, firm size, dividend policy, managerial ownership, and institutional have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR Andreanto Chandra; Dewi Kurnia Indrastuti
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 aims to analyze what factors affect audit report lag. These factors consist of profitability, auditor opinion, auditor switching, complexity, company reputation, board of size of directors, company size, and leverage as independent variables in this study. Meanwhile, audit report lag is the dependent variable in this study. Samples were taken from manufacturing firms listed on Indonesia Stock Exchange for year 2018-2020 using the purposive sampling method. Based on this, 234 research data meet the criteria as samples in this study. The result of this study is that profitability and leverage significantly positively affect audit report lag. Auditor switching, complexity, company reputation, board of size of directors, and company size have no effect on audit report lag.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Natasya Joevanca; Haryo Suparmun
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

Tax is one of the largest sources of state revenue, the greater the tax revenue, the more it supports and builds a country's finances. However, for companies as taxpayers, taxes are a burden that can reduce company profits, therefore many companies do tax avoidance. Tax avoidance is one of the efforts made by taxpayers in avoiding taxes legally, namely minimizing the tax burden by exploiting the weaknesses of a country's tax laws. The purpose of this research is to examine the influence of profitability, leverage, company size, capital intensity, sales growth, independent commissioner, company age, and audit committee on tax avoidance. This research used 65 manufacturing companies listed on the Indonesia Stock Exchange as samples and the data were selected using the purposive sampling method during the research period from 2018 until 2020. Data is analyzed by using the multiple regression method with a significant level of 5%. The result indicates that profitability and leverage had a significant impact on tax avoidance. Profitability has a negative effect on ETR, so tax avoidance is carried out higher, while leverage has a positive effect on ETR, so tax avoidance is carried out lower. But, company size, capital intensity, sales growth, independent commissioner, company age, and audit committee had no significant impact on tax avoidance
PENGARUH INTENSITAS PERSEDIAAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BEI Edric Prawiro; 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 study is to provide empirical evidence about the factors that affect tax aggressiveness. The factors are current ratio, profitability, inventory intensity, related third party, size, independent commissioner, and leverage. This study uses purposive sampling method which resulted in research samples of 231 manufacture companies listed on Indonesia Stock Exchange during the period of 2018-2020. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. that size have influence to tax aggressiveness, whereas current ratio, profitability, inventory intensity, related third party, independent commissioner, and leverage do not have influence to tax aggressiveness.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PAJAK BUMI DAN BANGUNAN DI WILAYAH DKI JAKARTA Fransisca Zagita; Aan Marlinah
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 aims to determine whether the socialization of taxpayers, service quality, awareness of taxpayers, knowledge of taxpayers, tax sanctions, and income levels on taxpayer compliance with land and building taxes in the DKI Jakarta area. This study uses taxpayers in the DKI Jakarta area as the object of research. There are 102 respondents who meet the criteria taken by distributing questionnaires in the DKI Jakarta area. The results of this study indicate that the socialization of taxpayers and taxpayer knowledge has a positive influence on taxpayer compliance. For service quality, taxpayer awareness, tax sanctions, and income level have no effect on taxpayer awareness.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN Marvella Gabrielle Pratama; Jenny Vivianti
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 objective of this research is to determine the factors that affect firm value. There 7 factors that used in this research, the factors are return on assets, debt to assets ratio, current ratio, firm size, dividend payout ratio, investment opportunity set, and total asset turn over on non financial companies that list on Indonesia Stock Exchange during periode 2018-2020. The samples are selected by using purposive sampling method and there are 96 companies that met the criteria and total 288 data. This research use multiple regression method for data analysis. The result of this research show that return on assets, debt to assets ratio, investment opportunity set have effect firm value. Meanwhile current ratio, firm size, dividend payout ratio, and total asset turn over have no effect on firm value.

Page 14 of 50 | Total Record : 498

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