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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI ODELIA LIOENY; MARIA MARIA
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 (349.769 KB)

Abstract

The purpose of this study is to obtain an empirical evidence about the influence of company characteristics on firm value of non-financial company listed on IDX. The variables used on this study are firm size, firm age, dividend policy, profitability, liquidity, leverage, managerial ownership and institutional ownership as independent variables and firm value as a dependent variable.This study used non-financial companies that listed on Indonesia Stock Exchange (IDX) during the research period from 2017 to 2020 as an object. There are 51 companies that met the criteria, where the samples are selected by using purposive sampling method. The result of this study shows that firm size, firm age, profitability, and leverage have an effect on firm value while the other variables such as dividend policy, liquidity, managerial ownership, and institutional ownership have no effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA SILVIA ANGGRENI; MUNGNIYATI MUNGNIYATI
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 (333.163 KB)

Abstract

The purpose of this study is to examine the factors that influence firm value. The independent variables are managerial ownership, institusional ownership, capital structure, profitability, profit growth, firm size, leverage. The dependent variable is firm value measured by price book value.The object are manufacture companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 66 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method. The result of this study indicate that profitability, profit growth, firm size has influence toward price book value. Other variables such as managerial ownership, institusional ownership, capital structure, leverage have no influence toward price book value
PENGARUH ARUS KAS BEBAS, STRUKTUR KEPEMILIKAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA ANGELINA LORENZIA; Riki Sanjaya
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 (424.752 KB) | DOI: 10.34208/ejatsm.v2i3.1632

Abstract

The purpose of this study is to provide empirical evidence about the effect of free cash flow, ownership structure, firm’s growth, return on assets, financial leverage, firm size, firm age, and audit quality on earnings management. The ownership structure on this study consists of managerial ownership and institutional ownership. Samples of this research were selected based on the purposive sampling method and resulted in 122 nonfinancial companies listed on Indonesia Stock Exchange (IDX) during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis. Earnings management in this study computed using the modified Jones Model 1995. The results of this research show that free cash flow, firm’s growth, return on assets, financial leverage, and firm size has effect on earnings management, while ownership structure (managerial ownership and institutional ownership), firm age, and audit quality have no influence on earnings management.
PENGARUH INFORMASI AKUNTANSI DAN NONAKUNTANSI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Ricky; Riki Sanjaya
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 (228.877 KB) | DOI: 10.34208/ejatsm.v2i3.1633

Abstract

The purpose of this research is to examine the effect of profitability, institutional ownership, managerial ownership, dividend policy, firm size, capital structure, liquidity ratio, and activity ratio on firm value in nonfinancial companies listed in Indonesia Stock Exchange. This research used 54 listed nonfinancial companies listed in Indonesia Stock Exchange and the data were selected using purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression method. The research results show that profitability, institutional ownership, managerial ownership, firm size, capital structure, and activity ratio had significant effect towards firm value, whereas dividend policy and liquidity ratio had no effect towards firm value.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Ellysia Bernadeth; Muhammad Arief Effendi
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 (516.211 KB) | DOI: 10.34208/ejatsm.v2i3.1637

Abstract

The purpose of this research is to obtain empirical evidence about the effect of managerial ownership, institutional ownership, leverage, firm size, profitability, audit committee, board size, and fixed asset turnover to earnings management. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2018 until 2020. Sample selection method used was purposive sampling, there were 73 companies met the criteria, resulting 219 data are taken as sample. The analysis was performed using multiple linear regressions analysis method. The results of this research show that proportion of firm size and fixed asset turnover affect earnings management, while managerial ownership, institutional ownership, leverage, profitability, audit committee, and board size have no effect to earnings management.
PENGARUH KOMITE AUDIT, RASIO KEUANGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Patricia Michelle; Fanny Anggraeni
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 (474.157 KB) | DOI: 10.34208/ejatsm.v2i3.1638

Abstract

The objective of this study is to obtain empirical evidence regarding the effect of independent variables on tax avoidance. The independent variables used are audit committee, leverage, return on assets, company size, sales growth and corporate social responsibility. The statistical testing techniques used are multiple regression and hypothesis testing. This study uses secondary data. The secondary data of research was obtained by sampling. The sampling method used is purposive sampling. There are 175 data manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 that meet the criteria. The results of the study indicate that several independent variables have an effect on the dependent variable and several independent variable have no effect on the dependent variable. The sales growth variables have a negative effect on tax avoidance. While the variables of audit committee, leverage, return on assets, company size and corporate social responsibility have no effect on tax avoidance.
DAMPAK COVID 19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR OTOMOTIF DAN ELEKTRONIKA YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Agustina
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 (342.57 KB)

Abstract

The purpose of this research is to analyze empirically the difference between before pandemi Covid 19 and after pandemi Covid 19 to financial performance such as Current ratio, Quick Acid ratio, Cash ratio, DER, ROA, ROE, GPM, NPM, Total Debts to Total Assets and ROCE.Sample of this research are the listed sub sektor otomotif and electronic in Indonesian Stock Exchange from 2019 until 2020.The samples are 16 companies in all sub sektor otomotif and elektronic. This research uses Paired T-Test data analysis. The result of this research shows No one difference between before and after pandemi Covid 19 to financial performance such as Current ratio, Quick Acid ratio, Cash ratio, DER, ROA, ROE, GPM, NPM, Total Debts to Total Assets and ROCE
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN Siti Indar Masfiroh; Ignes Januar Cahyadi
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 (424.641 KB) | DOI: 10.34208/ejatsm.v2i3.1640

Abstract

The purpose of this research is to obtain empirical evidence about what effect of manaerial ownership, independence commissioners, audit committee, firm size, profitability, liquidity, leverage and free cash flow. This research uses 59 non-financial companies listed in Indonesia Stock Exchange selected using purposive sampling method during the period 2014 to 2016. The data of this research were analyzed using multiple linear regression analysis method in the research model. The results of this research indicate that the profitability, leverage and free cash flow affect the value of the company. While managerial ownership, independent commissioners, audit committee, firm size, and liquidity have no effect on company value.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN DIREKSI WANITA PADA MANAJEMEN LABA JULIEYANTI LIEBRIDA; MARIA 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 (306.712 KB) | DOI: 10.34208/ejatsm.v2i3.1643

Abstract

This study aims to obtain empirical evidence and analyze factors that affecting earnings management. The independent variables tested in this study were board size, independent audit committee, managerial ownership, firm size, leverage, firm growth, institutional ownership, and female directors. This research uses manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 and the number of research samples is 199 companies with a total of 357 research dat.a The results of this research are firm growth has an effect on earnings management.
PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Ricky Kosasih; Mungniyati
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 (528.925 KB) | DOI: 10.34208/ejatsm.v2i3.1644

Abstract

The purpose of this research is to obtain empirical evidence about the effect of corporate governance (managerial ownership, board of independent commissioner, audit committee, institutional ownership), company’s characteristics (firm size, return on equity and board size), and financial ratios which in this research measured by leverage to firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange during the research period from 2014 until 2017. Sample selection method used is purposive sampling, in which 64 companies meet the criteria, resulting 256 data are taken as sample. Research data is analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this research show that firm size and return on equity affect firm’s value, while managerial ownership board of independent, audit committee, institutional ownership, board size and leverage have no effect to firm’s value.

Page 18 of 50 | Total Record : 498

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