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Yulius Kurnia Susanto
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Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI BEI Melke; 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 study was to determine the effect of the independent variables on the board of director, board of independence, audit quality, managerial ownership, tax aggressiveness, institusional ownership and controlling ownership on the dependent variable of earnings management. Earnings management variable was measured using discretionary accruals using the 2005 Kothari model. This study uses non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 86 companies according to the criteria of the purposive sampling method. This study uses IBM SPSS V25 as an application to manage data. The result showed that audit quality has a negative effect on earnings management. Meanwhile, the board of directors, board of independence, managerial ownership, tax aggressiveness, institusional ownership and controlling ownership have no effect on earnings management.
FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Lily Andriani; 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

The purpose of this study is to examine the factors that influence stock return in manufacturing companies. These factors are return on assets, return on equity, net profit margin, gross profit margin, total asset turnover, current ratio, debt to equity ratio, and firm size. Population of this research are manufacturing companies listed in Indonesia Stock Exchange from 2013-2016. The samples of this study are 153 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this study shows that return on assets, return on equity, net profit margin, and debt to equity ratio have influence to stock return but gross profit margin, total asset turnover, current ratio, and firm size do not have influence to stock return.
PERBEDAAN GENDER, KARAKTERISTIK PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Marlyn Meliantha; Tjhai Fung Jin
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 the effect of Return on Assets, board of director’s size, board of director’s independence, leverage, firm age, firm size, and gender diversity on the corporate social responsibility disclosure. The research data consist of 65 manufacturing companies listed on the Indonesian Stock Exchange consistently from 2017 to 2020 which are selected by purposive sampling method. This study uses multiple linear regression to analyze the data. The results of this study indicate that leverage, company size, and gender diversity affect the corporate social responsibility disclosure, while Return on Assets, size of the board of directors, independence of the board of directors, and company age have no effect on corporate social responsibility disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Satya Budi Prianutama; Nico Alexander
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

Kepatuhan Wajib Pajak diidentifikasi dari kepatuhan dalam mendaftarkan diri, menyetor kembali Surat Pemberitahuan (SPT), menghitung dan membayar pajak terutang serta membayar tunggakan pajak. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh sanksi pajak, kesadaran wajib pajak, pengetahuan perpajakan, kulitas pelayanan, sosialisasi perpajakan serta kondisi keuangan terhadap kepatuhan wajib pajak orang pribadi di wilayah Bekasi. Penelitian ini menggunakan populasi yaitu wajib pajak orang pribadi yang memiliki NPWP yang terdaftar di wilayah Bekasi dan pembayaran dilakukan sendiri, serta pernah mengikuti penyuluhan perpajakan atau sosialisasi perpajakan. Pengambilan sampel yang digunakan dalam penelitian ini yaitu menggunkan penyebaran kuesioner. Dalam penyebaran kuesioner peneliti mendapatkan 70 responden yang sesuai dengan kriteria yang dibutuhkan, metode yang digunakan adalah yaitu Convenience sampling. Hasil pengujian yang dilakukan dalam penelitian ini menunjukan bahwa variabel sanksi perpajakan dan kesadaran wajib pajak meningkatkan kepatuhan wajib pajak orang pribadi. Penelitian ini memberikan gambaran perbaikan dalam hal perpajakan, baik peningkatan fasilitas perpajakan, peningkatan sosialisasi perpajakan yang belum semua masyarakat memiliki pengetahuan akan perpajakan. Wajib pajak yang belum memahami perpajakan tidak akan mematuhi prosedur perpajakan dengan baik.
PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Nita Fazrina Anggraini; Nicken Destriana
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 regarding the effect of factors on tax avoidance measured by Cash Effective Tax Rate (CETR). The independent variables used are company size, audit committee, leverage, sales growth, institutional ownership, and return on assets. The research sample that met the criteria is 60 companies thus there were 180 data listed on Indonesia Stock Exchange, during the 2018-2020 period. The method of sampling is using the purposive sampling method and this study uses multiple linear regression analysis to test the hypothesis. The result of this study indicates that there is only sales growth has negative effects CETR. The lower the CETR value, the more tax avoidance increases, the higher the sales growth in the company, the greater the profit obtained by the company, the company that gets a large profit, the tax payment will also be high. Thus, the company tries to manage its tax burden by making tax savings.
PENGARUH RISIKO BISNIS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Kevin Andreas B; Ricardo Suhendra Wirjawan
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 effect of managerial ownership, corporate social responsibility disclosure, return on asset, price book value, business risk, size company, debt equity ratio to the firm value in non-financial companies listed on Indonesia Stock Exchange. The population of this research is non-financial companies listed on Indonesia Stock Exchange during 2018 to 2020. The sample was selected using purposive sampling method which consisting 117 companies and 351 data selected as research sample. This study uses multiple regression and hypothesis testing as analysis method. The empirical result of this research indicates return on asset, price book value, and debt equity ratio has effect to firm value. While managerial ownership, corporate social responsibility disclosure, business risk, and company size has no effect to firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Gabrielle; Irwanto Handojo; Dicky Supriatna
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 obtain the evidence regarding the influence of independent variables consisting of corporate governance, audit quality, and deffered tax expense on earnings management. Corporate governance as independent variable consists of audit committee size, managerial ownership, institutional ownership, and board size. The company used in this research are manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020. The number of samples obtained is 480 data that matched the criteria of using the purposive sampling method. This research uses a multiple regression method. The novelty of this research is the addition of institutional ownership, board size, and deferred tax expense as independent variables. This research shows that audit committee size, managerial ownership, audit quality, institutional ownership, board size, and deferred tax expense have no effect on earnings management. Management has a chance and motivation to do earnings management in company. The action of earnings management in company can not be avoided.
PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA NUR HIKMAH WIDYANINGSIH; Arya Pradipta; Dicky Supriatna
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 determine whether dividend policy, income tax, cash holding, institutional ownership, net profit margin, and leverage affect the opportunities for income smoothing practice. This research data consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This study used purposive sampling method and had a sample of 34 companies with a total of 102 companies. This study used binary logistic regression data processing. The results of the research obtained in this research are dividend policy, income tax, cash holdings, institutional ownership, net profit margins, and leverage have no influence on the practice of income smoothing
FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA EARNINGS MANAGEMENT PADA PERUSAHAAN DI INDONESIA Dinda Aulia Lestiawati; Ita Trisnawati
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 (293.586 KB)

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of leverage, firm size, tax planning, managerial ownership, institutional ownership, profitability, and independent commissioners as independent variables. And earnings management variable as the dependent variable. This study uses 126 data from 42 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020 and the research sample uses the purpose sampling method. This study uses multiple regression methods and hypothesis testing. the results of this study indicate that leverage, institutional ownership, and profitability have a positive effect on earnings management, while independent commissioners have a negative effect on earnings management. On the other hand, firm size, tax planning, and managerial ownership have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadya Suryana; Frestin Chrisnanti
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 (343.93 KB) | DOI: 10.34208/ejatsm.v2i3.1529

Abstract

The purpose of this study was to find empirical evidence related to the influence of firm size, return on assets (ROA), managerial ownership, sales growth, dividend policy, and debt policy on firm value as proxied by Tobin's Q. The sample in this study was selected using the purposive sampling method and totaled 59 non financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The hypothesis testing in this study used the multiple regression method. The results of this study indicate that only return on assets have an effect on firm value. Meanwhile, the variables of firm size, managerial ownership, sales growth, dividend policy, and debt policy have no effect on firm value.

Page 15 of 50 | Total Record : 498

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