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E-Jurnal Akuntansi TSM

EJATSM
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Felicia; Kartina Natalylova
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

The purpose of this study is to analyze the factors that influence management actions in non-financial companies listed on the Indonesia Stock Exchange. The factors that become independent variables in this research are leverage, profitability, liquidity, firm size, firm age, institutional ownership, and audit quality on earnings management. This study uses data from 477 companies that have met the sampling criteria from 2017 to 2020 using the purposive sampling method. The results of this study indicate that the profitability variable has a significant effect on earnings management, meaning that the current high level of profitability makes the opportunity for future profitability declines to be greater, so that the company's performance looks less stable. The audit quality variable also has a significant effect on earnings management because good audit quality will make it difficult for companies to carry out earnings management. While the other independent variables, leverage, liquidity, firm size, firm age, and institutional ownership have no significant effect on earnings management.

PENGARUH MOTIVATIONAL BONUSES DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Tasya Renita; 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

The objective of this research is to acquire empirical evidence regarding the factors that can affect earnings management in nonfinancial companies listed on Indonesia Stock Exchange. These factors are motivational bonuses, leverage, firm size, size of audit committee, independent commissioner, institutional ownership, managerial ownership, free cash flow, board size, and audit quality. The population used in this research are nonfinancial companies consistently listed on Indonesia Stock Exchange from 2018-2020. This research uses purposive sampling method which the research sample consists of 104 nonfinancial companies listed on the Indonesia Stock Exchange. The results of the data obtained were analyzed using multiple regression method. The results of this research show that motivational bonuses has positive effect on earnings management because the company’s management has opportunistic behaviour to get bonuses with their manipulating company profits. Leverage has negative effect on earnings management because there was surveillance from creditors and investors can minimize earnings management practices, Managerial ownership has positive effect on earnings management because higher managerial ownership can control the company’s management to manipulate financial report, Free cash flow has negative effect on earnings management because the higher of free cash flow indicates the company can manage operational activity well. Audit quality has negative effect on earnings management because public accountant big 4 can detects error from financial statement and reduce earnings management. The other variables have no influence on earnings management.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ofira Callista; Meinie Susanty
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

The purpose of this research is to analyze the effect of audit committee, institutional ownership, company size, profitability, leverage, sales growth, and capital intensity on tax avoidance. The population in this study are manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The sample in this study used purposive sampling method, there were 186 years data from 62 manufacturing companies. The data analysis techniques used in this study are descriptive statistics, quality tests, assumption tests, and hypothesis testing. The results of this study indicate that profitability affects tax avoidance, while audit committee, institutional ownership, company size, leverage, sales growth, and capital intensity have no effect on tax avoidance.

FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA Sulistia Anggraeni; Meiriska Febrianti
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

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

PENGARUH TAX AVOIDANCE, RELATED PARTY TRANSACTION DAN VARIABEL KEUANGAN TERHADAP NILAI PERUSAHAAN Shania Roselina; Annisa Kanti
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

The purpose of this study was to determine which the variable that consists of tax avoidance, related party transaction and financial variable has an effect on firm value in non-financing companies listed in Indonesia Stock Exchange. The independent variable used is tax avoidance which is measured using the effective tax rate (ETR) and the related party transaction variable which is measured using a receivable related party. The dependent variable used in this research is firm value which is measured using price book value (PBV). Sample of this research are 85 non-financing companies from 2016 to 2018. The research method is causal study with a sample of companies selected using purposive sampling. Data were analyzed by using multiple linear regression analysis method. The results showed that the return on assets and debt to asset ratio significantly had a positive effect on firm value. Meanwhile, tax avoidance has a significant negative effect on firm value. In other hand, the variable current ratio, firm size, dividend payout ratio, investment decisions, and related party transactions have no significant effect on firm value.

FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI INDONESIA Yenny Yenny; Mungniyati 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

The objective of this research is to obtain empirical evidence about the effect of leverage, firm size, institutional ownership, managerial ownership, profitability, firm growth and cash on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020, with 213 secondary data selected by purposive sampling method and tested using the multiple regression method. The results showed that cash affects earnings management and leverage, firm size, institutional ownership, managerial ownership, profitability and firm growth do not affect earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DI INDONESIA LIONGI KEVIN TJAHJONO; UMAR ISSA ZUBAIDI
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

The purpose of this research is to obtain empirical information about various factors that can affects firm value. These factors are financial ratio composed of return on asset, current ratio, and acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) within the research period from 2018-2020. This study used purposive sampling method as the sample collection method and analyzed using multiple regression analysis using SPSS 25 media. The research population was 634 companies, and 91 companies were taken as samples. The results of this study indicate that return on asset has a positive effect, while current ratio, acid test ratio, dividend payment ratio, financial leverage, sales growth, firm size, tangibility of asset, and firm age have no effect on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN PATI Nabillah Mahardika Aristawati Sutanto; Meiriska Febrianti
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

This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are tax knowledge variables, tax sanctions, tax modernization, tax services, reduction in final income tax rates, socialization of incentives for PMK 86/2020 on the dependent variable of taxpayer compliance. The population of this study is all registered micro, small and medium enterprises in Pati Regency. study uses the convenience sampling method with 61 respondents who are taxpayers of micro, small and medium enterprises as the research sample. Multiple regression model was used to analyze the data. The results of this study indicate that tax knowledge affects taxpayer compliance while tax sanctions, tax modernization, tax services, lowering final income tax rates and socialization of tax incentives PMK 86/2020 have no effect on taxpayer compliance of micro, small and medium enterprises in Pati Regency.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Fanny Octavia; Umar Issa Zubaidi
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

The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm’s size, leverage, board of directors, auditor’s size, share issuance activity, and firm’s age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor’s size have a negative influence on earnings management. Other independent variables such as firm’s size, leverage, board of directors, share issuance activity, and firm’s age do not have influence on earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI Siti Aisyah; Rutji Satwiko
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

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling. The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.

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Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
+6281318662445

Journal Mail Official
ejatsm@tsm.ac.id

Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yulius Kurnia Susanto

Contact Email yulius@tsm.ac.id

Phone +6281318662445

Journal Mail Official ejatsm@tsm.ac.id

Editorial Address Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yulius Kurnia Susanto

Contact Email
yulius@tsm.ac.id

Phone
+6281318662445

Journal Mail Official
ejatsm@tsm.ac.id

Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA