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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH FINANCIAL DISTRESS, GROWTH OPPORTUNITY, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI Aprialdano Arjuna Jaya; Maria
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 (878.314 KB) | DOI: 10.34208/ejatsm.v2i3.1606

Abstract

The purpose of this study is to empirically examine the effect of Financial Distress, Growth Opportunity, Institutional Ownership, Managerial Ownership, Debt Covenant, and Capital Intensity on Accounting Conservatism in IDX Manufacturing Companies 2018-2020. This study uses the purposive sampling technique for sampling. The study was conducted with a total of 30 samples of manufacturing companies from a total population of 90 companies. The results of this study are Institutional Ownership, Managerial Ownership, Debt Covenant do not affect the application of accounting conservatism. Growth opportunities and capital intensity positively influence the application of accounting conservatism. Financial Distress has a negative effect on accounting conservatism.
PENGARUH PROFITABILITAS, FREE CASH FLOW, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Partati; 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 (542.447 KB) | DOI: 10.34208/ejatsm.v2i3.1607

Abstract

The objective of this research is to obtain at the factors that affect earnings management, such as profitability, leverage, institutional ownership, managerial ownership, the proportion of board commissioners, audit committee, and free cash flow. This study uses sampels from manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This research using a purposive sampling strategy, there are 214 data and 72 companies that meet specific criteria. This study uses multiple regression was used to evaluate the hypothesis. The results of this study indicate that profitability has a positive effect on earnings management because investors ballot in companies that have a high profitable. The audit committee has a positive effect on earnings management because audit committee has integrity in monitoring financial statements, and free cash flow has a negative effect on earnings management because managements want to improve their free cash flow to show a good company’s performance to investors. Meanwhile, leverage, institutional ownership, managerial ownership, and the proportion of board commissioners have no effect on earnings management
PENGARUH FAKTOR KEBIJAKAN, KINERJA PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN LEVINA LESMANA; MUNGNIYATI MUNGNIYATI
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 (239.189 KB)

Abstract

The purpose of this research was to analyze the influence of policy factors (debt policy, investment policy and dividend policy), company performance (liquidity, profitability, firm size and activity), and independent board of commissioners with firm value. Sample of this research are 93 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2016, thus totaled 372 data. Sample selection method used was purposive sampling. Data were analyzed by using multiple regression method. In this research, firm value were measured by PBV (Price Book Value). The empirical evidence of this research indicated that debt policy, investment policy, dividend policy, profitability, and independent board of commissioner have positively effects firm’s value. Liquidity, firm size and activity have no influence on firm value.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA CHRISTIANTO CHANDRA; NELLIYANA NELLIYANA
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 (259.328 KB)

Abstract

The purpose of study is to obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are managerial ownership, independent board of commissioner, audit committee, firm size, return on equity, ownership concentration, and institutional ownership. The population used in this research are manufacturing companies list on Indonesian Stock Exchange from 2012-2015, where are 60 companies selected as final sample. The hypothesis in this study is tested by using multiple regression analysis. The result of this research shows that independent board of commissioner, firm size, and return on equity have positive influence on firm value, while managerial ownership, audit committee, ownership concentration, and institutional ownership did not have influence on firm value
PELAKSANAAN EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK DALAM RANGKA PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA KALIDERES CHELSEA SEPTIANY; WILLIEM CHAHYA WIJAYA
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 (221.361 KB)

Abstract

The purpose of this study is to know the procedures of the implementation of tax extensification and intensification. This study also aims to know the suitability of the implementation of tax extensification and intensification, to know the effectiveness of tax extensification and intensification and to find out the contribution of tax extensification activities and intensification to tax revenue at Tax Office (KPP) Pratama Kalideres. The research method used in this research is comparative descriptive. In this method the authors explain the subject and object research based on facts, and compare the suitability between the data obtained from the research object consisting of the advice letter that issued with the applicable regulations, and tax revenue 2014-2016 at KPP Pratama Kalideres. Based on the results of data analysis procedures and procedures for implementation and the drafting or formulation of advices letter for the implementation of extensification and tax intensification in KPP Pratama Kalideres has been in accordance with the regulations of Directorate General of Tax No. PER-35 / PJ / 2013. The effectivity of extensification and counseling section 2014-2016 is ineffective due to decreased every year, at the same time the effectivity of supervision and consultation section II, III and IV in 2014-2016 is less effective. The contribution of the implementation of tax extensification and intensification with the advises letter to the tax revenue in 2014-2016 is very less
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDOENSIA IGNES JANUAR CAHYADI; DAVID STEVANUS ALANDRI
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 (416.188 KB)

Abstract

The objective of this research is to analyze factors that influence firm value of manufacture companies listed in Indonesia Stock Exchange. Those factors are board size, board composition, board meeting, firm size, firm age, managerial ownership, audit committee, profitability, leverage. Population of this research is manufacture companies which are consistently listed in Indonesia Stock Exchange from 2014 to 2016. The period of this study are 2014 until 2016. Samples are obtained through purposive sampling method, in which only 33 of listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias, resulting 99 firm-year observations used in this research. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research show that firm age, audit committee, profitability, leverage have influence on firm value, whereas board size, board composition, board meeting, firm size, managerial ownership do not have influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA MARIA MARIA; CLARA ERINA
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 (303.991 KB)

Abstract

The purpose of this study is to analyze and obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are profitability, leverage, liquidity, firm size, dividend policy, company growth, managerial ownership, institutional ownership, board of independent commissioners, and audit committee. The population used in this research are non financial companies listed in Indonesian Stock Exchange during period 2015-2019. The method used in sample selection in this study is purposive sampling method and there are 44 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, company growth, and board of independent commissioners have influence on firm value, while liquidity, firm size, dividend policy, managerial ownership, institutional ownership, and audit committee have no influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NELLIYANA NELLIYANA; SHOFI AVINA SILMY
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 (274.887 KB)

Abstract

The purpose of study is to obtain an empirical evidence about the influence of variables on firm value. These variables are financial leverage, firm size, return on assets, earnings per share, debt to equity ratio, and net profit margin. The population used in this are non financial companies list on Indonesian Stock Exchange from 2012-2015. There are 156 companies selected as final sample. Data analyzed by using multiple regression method. The result of this research shows that financial leverage, firm size, return on assets, earnings per share, and debt to equity ratio have positive influence on firm value. However, net profit margin have no influence on firm value
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA MUNGNIYATI MUNGNIYATI; MARSELLA UTOMO
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 (256.144 KB)

Abstract

The purpose of this study is to determine and examine audit committe, size of board, the independent proportion of the board of commissioners, leverage, firm size and profitability in affecting firm value in manufacture companies listed in Indonesia Stock Exchange. This research uses data from 102 manufacture companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using multiple linear regressions analysis method to determine the model of research. The result of this research indicate that audit committe, the independent proportion of the board of commissioners, leverage, and profitability had influence towards firm value whereas size of board and firm size had no influence towards firm value.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA DANIEL HERRY SUTANTO; IGNES JANUAR CAHYADI
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 (437.929 KB)

Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence firm value. The independent variables in this research are managerial ownership, institutional ownership, capital structure, profitability, company growth, firm size and dividend payout ratio. Dependent variable is firm value. Population in this research are non financial companies listed in Indonesian Stock Exchange from 2013-2016, where are 31 companies selected as final sample. The hypothesis in this study is tested by using multiple regression analysis. The result of this research shows capital structure, profitability and dividend payout ratio have positive influence on firm value, other than that company growth have negative influence on firm values. While managerial ownership, institutional ownership and firm size did not have influence on firm value

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