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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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INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 MEMENGARUHI EARNINGS MANAGEMENT Nadine Felicia; 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 (424.007 KB) | DOI: 10.34208/ejatsm.v2i3.1531

Abstract

The purpose of this study was to examine the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, audit quality, audit independence, and motivational bonuses. Using 300 years of data from 100 samples of listed manufacturing company in Indonesia Stock Exchange for the period 2018 until 2020 that selected by using purposive sampling method. This study uses multiple regression method. Finding of this study indicate that growth, leverage, profitability, and audit quality have a effect on earnings management. Meanwhile the result of this study then show that fixed asset turnover, firm size, firm age, audit independence, and motivational bonuses do not have a effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Natasha Nasution; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.521 KB)

Abstract

The purpose of this research is to analyze factors influencing firm value in non-financial companies in Indonesia. Those factors are managerial ownership, institutional ownership, capital structure, profitability, company growth, liquidity, firm size and dividend policy. Population of this research is non-financial companies listed in the Indonesia Stock Exchange from 2013 to 2016. Samples consist of 48 non-financial companies selected using purposive sampling method. Data were analyzed using multiple linear regression. The result of this research shows that managerial ownership, institutional ownership, profitability and company growth have influence on firm value. Whereas, capital structure, liquidity, firm size and dividend policy do not have influence on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI JONATHAN JONATHAN; Riki Sanjaya
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 (442.135 KB)

Abstract

The research purpose is to investigate the relationship between several characteristics of the company to the firm value. These characteristics include managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and liquidity. This research uses a sample of companies using the purposive sampling method, there were 85 non-financial companies listed on the Indonesia Stock Exchange consistently from 2017 to 2019 which were the samples of this study. A multiple regression model was used in analyzing the data of this study.The results indicate that managerial ownership, institutional ownership, capital structure, profitability, firm growth, and liquidity influence firm value. While the size of the company does not affect the value of the company. Managerial ownership will reduce agency conflictt, institutional ownership will increase efective monitoring, capital structure, profitability, firm growth, and liquidity will give signal to investor so that several variabel would influence firm value.
KARAKTERISTIK PERUSAHAAN DAN RASIO KEUANGAN TERHADAP MANAJEMEN LABA RACHEL RACHEL; Riki Sanjaya
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 (520.787 KB)

Abstract

This study aims to analyze the effect of profitability, financial leverage, firm size, growth, audit quality, firm age, and audit committee on earnings management. This study uses a sample of 588 data from 196 non-financial companies listed on the Indonesia Stock Exchange with the research period during 2017-2019. The sample of this study is the result of purposive sampling technique. The results of this study indicate that there is an influence of profitability, growth, and audit quality on earnings management. Profitability influence to earnings management because occur agency problem which interest of agent different with principal, so agent would show good profitability to achieved e.g bonus; growth influence to earnings management because agent want show their’s growth to stakeholders even with earnings management; audit quality influence to earnings management because big fours KAP witth their’s capability could prevent earnings management. Meanwhile, there is no influence of financial leverage, firm size, firm age, and audit committee on earnings management. This means have implication to stakeholders to consider that factors to prevent earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH BOGOR Maria Ade Kristina; Rian Sumarta
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 (783.548 KB)

Abstract

The purpose of this study was to determine the factors that influence the control of personal taxpayers registered at Bogor. These factors are tax authorities services, tax penalty, level of understanding, tax awareness, tax dissemination, perceptions of tax effectiveness, and taxpayer trust. This research was conducted in 2022 with the object of research for taxpayers who were registered at Bogor. Primary data test method by means of a questionnaire. The sampling technique used purposive sampling with the number of samples in this study were 103 respondents. The data analysis method used in this research is validity test, reliability test, classical assumption test, correlation coefficient analysis, determination coefficient analysis (adj R²), overall significance test (F test), and individual parameter significance test (t test). The results showed that tax services, tax penalty, tax awareness, tax socialization, and taxpayer trust had no effect on taxation. However level of understanding and perception of tax effectiveness had effect on taxation.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Eri Valinsia Wijaya; Mungniyati
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 (625.001 KB)

Abstract

This research aims to empirically prove the effect of Company Size, Profitability, Solvability, Age of Company, Accounting Firm Size, Auditor Opinion, Auditor Switching, Complexity, and Board of Size of Director. This research uses manufacturing companies that consistently listed on Indonesia Stock Exchange during the period 2018 to 2020 as the population. The sample was obtained by using purposive sampling method and obtained a total sample of 72 manufacturing companies that listed on Indonesia Stock Exchange during the period 2018 to 2020 that meet the sampling criteria. The result of this research show that Solvability and Accounting Firm Size have a negative effect on Audit Report Lag. Meanwhile, Company Size, Profitability, Age of Company, Auditor Opinion, Auditor Switching, Complexity, and Board of Size of Director have no effect on Audit Report Lag.
PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM UPAYA PEMBERANTASAN KORUPSI DI INDONESIA 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.373 KB)

Abstract

This study aims to examine how APIP as the government's internal auditor and BPK as the government's external auditor should carry out their roles and functions in an effort to eradicate corruption in Indonesia. This research is a qualitative research. Data collection was carried out using library techniques, namely by studying literature, articles, research journals, news from the media, and other documents containing information relevant to the research problem. The results of this study indicate that to increase the effectiveness of the APIP function as an internal audit in combating corruption and fraud in general, is through strengthening the internal audit organization and transforming the role of internal audit in terms of prevention, detection and investigation of fraud, especially corruption, which is supported by real commitment and support from senior management and other stakeholders who are willing to realize the vision, mission, and goals of the organization including developing an effective internal audit function. To be able to optimize their role in fighting corruption in Indonesia, in carrying out their duties BPK members must be great and professional people in conducting examinations, reporting indications of corruption to law enforcement officials (APH), having the courage to reveal the truth, having the ability to present professionally and quality, and able to be tested in court. BPK must also change the mindset about audit findings, which does not only focus on findings of compliance with laws and regulations, but must also focus on findings on the Internal Control System (SPI) which have the potential to have an impact on improving government governance and efforts corruption prevention. BPK must also begin to strengthen performance audits, which aim to test and assess economic, efficiency, and/or effectiveness aspects, as well as other performance aspects of a subject being examined, which results in recommendations that can lead to the achievement of Good Corporate Governance.
Upaya Mewujudkan Objektivitas dan Efektivitas dalam Penerapan Control Self Assessment Rinjani Rinjani
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 (273.315 KB)

Abstract

This article aims to examine efforts to achieve objectivity and effectiveness in the implementation of Control Self Assessment (CSA). These efforts were reviewed through 4 elements which are prerequisites that organizations must have in implementing CSA, namely trust, open management style, sense of belonging of the organization, and culture of honesty, to find out how the implication of these elements relates to the implementation of CSA. The data and information used in this study come from books, articles, research journals, news and other literature sources that contain information on the application of CSA and other matters relevant to the title of this article. Based on the results of the study, it can be concluded that a culture of honesty is an absolute prerequisite and must be owned by every organization that wants to implement CSA effectively, because honesty is the basic behavior of objectivity, and objectivity is the most important aspect in determining the effectiveness of CSA implementation. This is also cannot be separated from the role of the internal auditor as a facilitator who always guides and supervises the assessment of risk and internal control carried out by management so that the implementation of CSA continues to run objectively.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA IGNES JANUAR CAHYADI; MUHAMMAD HAASYIM ASYAM
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.775 KB)

Abstract

The purpose of this research is to examine and found out empirical evidence about effects of factors like Managerial Ownership, Institutional Ownership, Concentrated Ownership, Liquidity, Firm Size, Profitability and Dividend Policy have to Firm Value. The data for this research consisted of 35 non-financial company listed in Indonesia Stock Exchange. The data was selected using purposive sampling method during the period 2014-2016. The data was analyzed using multiple linear regression method. The result of this study shows that Managerial Ownership, Institutional Ownership, Concentrated Ownership, Liquidity and Firm Size don’t affect the firm value. Another independent variables such as Profitability and dividend policy have influence toward firm value.
PENGARUH FIXED ASSET TURNOVER, UMUR PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Taaj Rania Maricar; Yuliani Almalita
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 (586.077 KB) | DOI: 10.34208/ejatsm.v2i3.1605

Abstract

The purpose of this study is to get empirical evidence about influence of institutional ownership, managerial ownership, firm size, firm age, leverage, profitability, fixed asset turnover, and proportion of independent commissioner on earnings management in manufacturing companies listed in Indonesia Stock Exchange. The object of this research are manufacturing companies listed in Indonesia Stock Exchange during 2018-2020. Selection of sample is using purposive sampling method, where there are 72 companies with 216 data that meet the sample selection criteria. Research data is analyzed with multiple regression analysis. The results of this study indicate that firm size has a negative effect on earning management because big companies can get easy funds from external and internal so they can minimize earnings management. Firm age has negative effect on earnings management because the new company was difficult to get funds so they do earnings management. Leverage has positive effect on earnings management because high leverage means company has insolvable fund. Profitability has positive effect on earnings management because management want to minimalize fluctuations in profit and taxes. Fixed asset turnover has negative effect on earnings management because management want to disclose the company’s ability to utilize fixed asset. While institutional ownership, managerial ownership, and proportion of independent commissioner have no influence on earnings management.

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