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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Virya Dhyani; Widyawati Lekok
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 (593.056 KB) | DOI: 10.34208/ejatsm.v2i3.1712

Abstract

This study aims to gather empirical proof about wether tax avoidance, Return on Asset, Current Ratio, Leverage, firm size, Dividend Payout Ratio and investment decision affect firm value. The population of this study is non finance companies that are listed in Indonesia Stock Exchange on 2018-2020. Selection of samples in this research was based on purposive sampling technique with total 291 data sample used. This study used multiple regression model. This study finds that Return on Asset, Leverage and firm size have significant effect to firm value. On the other side, tax avoidance, current ratio, dividend payout ratio and investment decision do not affect firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Jonathan; Yohanes
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 (393.389 KB) | DOI: 10.34208/ejatsm.v2i3.1713

Abstract

The purpose of this study was to examine the effect of profitability, leverage, capital intensity, sales growth, and audit quality on tax avoidance. Tax is a mandatory contribution that must be paid to the state. In paying taxes, the management tends to minimize the tax burden by exploiting the weaknesses of tax regulations. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using a purposive sampling method. This research model uses multiple regression analysis.The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay its corporate taxes. The higher the sales growth, the higher the tax avoidance practice. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE PADA PERUSAHAAN NON-KEUANGAN Felicia Puspita; Jenny Vivianti
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 (524.177 KB) | DOI: 10.34208/ejatsm.v2i3.1714

Abstract

This study aims to determine the effect of firm size, profitability, leverage, liquidity, activity ratio, managerial ownership and institusional ownership on firm value. The object of this research is non-financial companies listed on the Indonesia Stock Exchange consistently from 2018 until 2020. This research uses a purposive sampling method for selecting the sample, there are 100 non-financial companies listed on the Indonesia Stock Exchange which are the samples of this research. In this research the data is researched by multiple linear regression. The results of the study indicate that profitability, leverage and activity ratio have an influence on firm value. But, firm size, liquidity, managerial ownership and institusional ownership do not have an influence on firm value.
PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, PROFITABILITAS, DAN FAKTOR LAIN TERHADAP NILAI PERUSAHAAN YOSSY APRIL SARI KAWI; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.549 KB) | DOI: 10.34208/ejatsm.v2i3.1715

Abstract

This research is conducted to determine the effect of environmental disclosure, social disclosure, profitability, dividend payout ratio, firm size, liquidity, and leverage towards the firm value. The object of this research is non-financial companies that listed on the Indonesia Stock Exchange from 2018 to 2020. This research use the purposive sampling method to selecting the sample, there are 98 non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020 as the research sample. Multiple linear regression model was used as a method of data analysis. The results of this research indicate that profitability, dividend payout ratio and firm size have an impact toward firm value, this explains that the higher the of profitability obtained by the company, and the higher of dividend distribution to shareholders, performance of company’s will be higher too. While other variables, namely environmental disclosure, social disclosure, liquidity, and leverage have no effect toward firm value.
PENGARUH RASIO KEUANGAN, TATA KELOLA PERUSAHAAN, KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG RENSIA AMARTAVIA; 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 (495.334 KB) | DOI: 10.34208/ejatsm.v2i3.1716

Abstract

The purpose of this research is to obtain empirical evidence about the effect of firm size, profitability, leverage, auditor reputation, audit tenure, board size, board independence, audit committee size and complexity of corporate as independent variables to audit report lag as dependent variable. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange (BEI) from 2018 to 2020. The sample used for this research consist of 78 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 234 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit tenure and board independence had effect to audit report lag. While firm size, profitability, leverage, auditor reputation, board size, audit committee size, dan complexity of corporate had no effect to audit report lag.
KEPEMILIKAN MANAJER, KEPUTUSAN PENDANAAN, DAN FAKTOR LAIN YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN Buha Johan Pande F.S; Ignes Januar Cahyadi
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 (464.919 KB) | DOI: 10.34208/ejatsm.v2i2.1726

Abstract

The purpose of this study is to determine and examine factors influencing firm value consisting of several variables including managerial ownership, financing decisions, liquidity, profitability, firm size, investment decisions, corporate activity, and dividend policy This study used 46 non-financial companies listed on the Indonesia Stock Exchange. Each company is chosen using purposive sampling method in period 2014-2016. The hypothesis in this research are analyzed using multiple linier regression analysis method in the research model. The results of this study show that managerial ownership, financing decisions, profitability, investment decisions, and dividend policy had influence towards firm value whereas liquidity, firm size, and corporate activity had no influence towards firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAPAT DI BURSA EFEK INDONESIA Deasy Putri; Suryanto
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1732

Abstract

This study aims to examine the factors that affect the value of companies in non-financial companies in Indonesia. There are seven independent variables in this study, including: dividend policy, managerial ownership investment opportunity, leverage, profitability, firm size, earnings per share.Fifty eight companies listed during the period 2014-2016 in Indonesia were selected as samples using purposive sampling method. And data analysis is done by using multiple linear regression method.The results of this study indicate that there is a positive effect of dividend policy, profitability, company size, earnings per share on the value of the company. While investment opportunity, managerial ownership, and leverage have no effect on company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN Della Mayrenza; Suryanto
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1733

Abstract

The purpose of this research is to get an empirical evidence about factors that influence firm value. Independent variables used in this research are leverage, liquidity, profitability, firm size, investment policy, activity, dividend policy, firm growth, institutional ownership, and managerial ownership. The objects of this research are nonfinancial companies listed in Indonesia Stock Exchange (IDX) from the period of 2015 to 2017. This research used 66 companies as samples and samples selected using purposive sampling method. Data were analyzed using multiple regression method. In this research, firm value were measured by PBV (Price to Book Value). The result of this research indicates that leverage, profitability, investment policy, institutional ownership, and managerial ownership have influence toward firm value. While liquidity, firm size, activity, dividend policy, and firm growth have no influence toward firm value.
THE LEVERAGE, ARUS KAS BEBAS, KARAKTERISTIK PERUSAHAAN, DAN MANAJEMEN LABA Allbestin Primalestari; Tjhai Fung Jin
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1762

Abstract

This study aims to obtain empirical evidence and analyze the influence of leverage, motivational bonuses, free cash flow, firm size, board size, size of audit committee, independent commissioners, managerial ownership, and institutional ownership as independent variables on earnings management as a dependent variable. The company used in this research is non-financial companies that listed on Indonesian Stock Exchange (IDX) consistently from 2017 to 2020. There are 66 companies which have 264 data meet the criteria by using purposive sampling method. This study uses multiple regression models for data analyst and uses Modified Jones Model to estimate the value of discretionary accruals as the proxy of earnings management. The result of this study show that leverage, free cash flow, and board size have an influence on earnings management. However, other variables such as motivational bonuses, firm size, size of audit committee, independent commissioners, managerial ownership, and institutional ownership do not have an influence on earnings management.
OWNERSHIP, TAX AGGRESSIVENESS, DAN AUDIT QUALITY TERHADAP MANAJEMEN LABA Rehania Rachmayanti; Aries Jonathan
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1789

Abstract

The purpose of this study was to determine whether there is an effect of ownership, tax aggressiveness and audit quality on earnings management in the company. In this study to test the consistency the result of each independent variable on dependent variable based on journals that have been researched previously. The companies used as samples in this study are non-financial companies that are listed in Indonesian stock exchange (IDX) from year 2018 until year 2020. There are 131 companies in Indonesia uses a purposive sampling method. Earnings management using discrectionary accruals which are calculated using modified jones model. Managerial ownership, Institutional ownership, foreign ownership, tax aggressiveness, firm financial leverage are measured using ratio’s scale. The age of company uses logarithms in its measurement. And audit quality use dummy variable. The result of this study shows that foreign ownership has effect on earnings management which means foreign company doesn’t have the financial resources, knowledge and corporate governance expertise which makes it difficult to obtain information. Meanwhile managerial ownership, institutional ownership, tax aggressiveness, firm financial leverage, firm age, and audit quality have no effect on earnings management.

Page 21 of 50 | Total Record : 498

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