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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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DETERMINASI KINERJA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YOLANDA WIJAYA; NELLIYANA NELLIYANA
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 (277.371 KB) | DOI: 10.34208/ejatsm.v2i3.1645

Abstract

The purpose of this study is to obtain the empirical evidence about determinants of the performance of non-financial companies. Independent variables used in this study are board meetings, attendance of the board members, board size, leverage, firm age, firm size, sales growth and liquidity. Population of this study is non-financial companies listed on Indonesia Stock Exchange from 2014-2016. There are 331 samples selected using purposive sampling method. Hypothesis testing method used in this study is multiple regression linear. The results of this study shows that two independent variables are board meetings and board size have influence to the firm performance. While the other six independent variables are attendance of the board members, leverage, firm age, firm size, sales growth and liquidity have no influence to the firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI VELIA NOVIANTI; MARIA MARIA
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 (299.823 KB)

Abstract

This study aims to see and examine whether liquidity, leverage, profitability, managerial ownership, institutional ownership, company size, company growth, investment decisions, and tangibility about the influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. This study used a sample selection method, namely purposive sampling, in which 60 companies met the criteria so that 180 data were obtained. The hypothesis of this study was tested and analyzed using multiple linear regression analysis method. The results of this study indicate that liquidity, managerial ownership, firm size, dividend policy, investment decisions, and tangibility have no influence on firm value. Meanwhile, leverage, profitability, and institutional ownership have a positive influence on firm value. The positive influence indicates that an increase in each of these variables will increase firm value. Conversely, company growth has a negative influence on firm value, which indicates that an increase in this variable will decrease firm value
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN NOVIA NOVIA; NELLIYANA NELLIYANA
E-Jurnal Akuntansi TSM Vol 1 No 3 (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 (506.169 KB)

Abstract

The purpose of this research is to obtain empirical evidence about the effect of good corporate governance (audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board), ownership structure and characteristics on the company's corporate value. These are managerial ownership, institutional ownership, leverage, profitability, firm size, audit committee, board size, and proportion of independent board of commissioners. This research uses 88 non-financial companies listed in Indonesia Stock Exchange selected using purposive sampling method during the period 2013 to 2016. The data of this research were analyzed using multiple linear regression analysis method. The results of this research indicated that the institutional ownership, proportion of independent board of commissioner, profitability, size of the board of commissioners, and firm size affect the value of the company. In the other hand managerial ownership, leverage, audit committee, and have no effect on company value.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI ELISABETH TRI ARYANTI ISTIMAWANI
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 (517.207 KB)

Abstract

The purpose of this study was to examine and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial 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 hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ELISABETH TRI ARYANTI ISTIMAWANI
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 (244.91 KB)

Abstract

The objective of this research is to test and analyze the variables that influence the firm value of manufacturing companies that listed in Indonesia Stock Exchange. Leverage, Liquidity, Profitability, Size of Firm, Investment Opportunity Set, Activity, Dividend Policy, Audit Committee, and Company Growth are the independent variables of this research. The sample of this research consists of 43 manufacturing companies listed in Indonesia Stock Exchange during 2014 to 2016 that has been selected using purposive sampling method. Multiple regression was used as statistical test method. The results of this research revealed that leverage, profitability, investment opportunity set, dividend policy and company growth influence firm’s value and other independent variables (liquidity, size of firm, activity, and audit committee) do not have any influence toward firm’s value.
FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Elisabeth Tri Aryanti Istimawani
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 (550.341 KB)

Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence dividen policy. The independent variables in this research are firm life cycle, free cash flow, profitability, firm size, asset growth ratio, market to book ratio, firm leverage, managerial ownership, business risk, and the dependent variable is dividend policy. Sample in this research are non financial companies listed in Indonesia Stock Exchange from 2012-2014. The selection of samples used purposive sampling method and there are 87 companies and 261 observations meet those criteria for samples. This research is analyzed using multiple regression analysis. The result of this research show that operating firm size and asset growth ratio have influence to dividend policy. Whereas, firm life cycle, free cash flow, profitability, market to book ratio, firm leverage, managerial ownership, and business risk, over have not influence to dividend policy
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Elisabeth Tri Aryanti Istimawani
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 (580.845 KB) | DOI: 10.34208/ejatsm.v2i3.1660

Abstract

The purpose of this study is to examine the factors that influence dividend policy. The factors are company growth, free cash flow, profitability, investment opportunity set, liquidity, firm size, leverage, company life cycle, asset turnover, and institutional ownership. Population of this research are all of non financial companies listed in Indonesia Stock Exchange from 2010 to 2015. The samples are collected using purposive sampling method and there are 40 companies meet those criteria for samples. This research uses multiple regression method for data analysis. The result of this research indicates that free cash flow, liquidity, firm size, company life cycle, and asset turnover have influence to dividend policy. While company growth, profitability, investment opportunity set, leverage, and institutional ownership do not have influence to dividend policy.
PENGARUH LEVERAGE, KUALITAS AUDIT, DAN LAIN-LAINYA TERHADAP AGRESIVITAS PAJAK Alvin; Yulius Kurnia Susanto
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 (413.297 KB) | DOI: 10.34208/ejatsm.v2i3.1670

Abstract

The purpose of this research is to analyze the effect of leverage, audit quality, size, family ownership, capital intensity, profitability and liquidity on tax aggressiveness. The sampled of this study are manufacturing company listed on the Indonesia Stock Exchange during year 2018-2020. The sample in this study was obtained by the purposive sampling method. There are 55 companies chosen as the final samples. The hypothesis of this study is tested using the multiple regression analysis. The results of this study indicate that profitability has an influence on tax aggressiveness in Indonesia. However, leverage, audit quality, size, family ownership, capital intensity and liquidity have no effect on tax aggressiveness in Indonesia.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK LISETT LISETT; Julisar Julisar
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 (544.457 KB) | DOI: 10.34208/ejatsm.v2i2.1677

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of corporate social responsibility (CSR), executive character, predictability capital intensity, leverage, sales growth, council independent commissioner, firm size, and audit committee on financial tax avoidance.The objects used in this study are manufacture companies listed on the Indonesia Stock Exchange for 3 years from 2018 to 2020. The objects were obtained using the purposive sampling method, there were 57 manufacture companies listed on the Indonesia Stock Exchange which were used as the sample in this study. Hyphotesis testing and data analysis in this study was carried out using multiple linear regression models.The results of this study showed that the executive character, profitabilitas, capital intensity, leverage, sales growth, council independent commissioner, firm size, and audit committee have no effect on the tax avoidance, which means that these variables occur because of restrictions on tax avoidance by the company. Meanwhile, corporate social responsibility (CSR) and firm size affect tax avoidance, which means that these variables have the possibility of tax avoidance by the company.
UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG IVAN FERNALDY; 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 (349.329 KB) | DOI: 10.34208/ejatsm.v2i3.1697

Abstract

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a influence on audit report lag.

Page 19 of 50 | Total Record : 498

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