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Yulius Kurnia Susanto
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Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG DAPAT MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Yosua Tiara Wiharja; Indra Arifin Djashan
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.v2i4.1807

Abstract

The purpose of this research is to obtain empirical evidence about the impact of independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors on earning management. The populations on this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. This research used multiple regression method to analyze data and by purposive sampling method for sampling technique. The result of the sampling there are 101 non-financial companies that are qualified to be taken as research sample. This research finds that independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors have no effect on earnings management
KINERJA ENTITAS, KEBIJAKAN HUTANG DAN KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN Shinta Maria Magdalena; Rudi Setiadi Tjahjono
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.v2i4.1818

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of the independent variables consist of Company’s performances factors relating to profitability, liquidity, dividend, firm size and debt policy factor and share ownership factos relating to managerial and institutional ownership on the dependent variable of firm value. In this study, the population used were non-financial companies listed on the Indonesia Stock Exchange during 2018 to 2020. The sample used in this study which is totalled of 62 companies listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling method with a total sample of 186 data. The data analysis used is using multiple regression and the data is processed using the SPSS application. The results of this study indicate that institutional ownership, profitability, and debt policy have influence on firm value. Meanwhile, liquidity, dividend, firm size and managerial ownership have no influence on firm value.
LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN Rahayu Setiyowati; Rudi Setiadi Tjahjono
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.v2i4.1819

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables, namely profitability (ROA), liquidity (CR), company size (SIZE), leverage (DAR), managerial ownership (MO), asset growth (AG), and institutional ownership (IO) on the dependent variable, namely company value (PBV). The population used in this study was all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. Sampling using the purposive sampling method, there were 98 non-financial companies that matched the criteria used in this study. The data of this study were analyzed using the multiple regression method. The results of this study show that profitability (ROA) and leverage (DAR), positively affects the value of the company (PBV). Meanwhile, asset growth (AG) negatively affects the company's value (PBV). But liquidity (CR), company size (SIZE), managerial ownership (MO), and institutional ownership (IO) have no effect on the value of the company (PBV).
PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN Michella Pungesdika; Riki Sanjaya
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.v2i4.1822

Abstract

The objective of this research is to obtain empirical evidence about the effect of audit quality, board of independent commissioner, audit committee, firm size, financial leverage, firm age, return on assets, institutional ownership, and managerial ownership towards earnings management. Population of this research are non-financial firms listed in Indonesia Stock Exchange (IDX) from 2018-2020. Samples are selected using purposive sampling method and 312 data are used. Hypotheses in this research was analyzed using multiple linear regressions. The result of this research showed that audit quality and return on assets have effect on earnings management, whereas board of independent commissioner, audit committee, firm size, financial leverage, firm age, institutional ownership, and managerial ownership do not have effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Sherly Liana; Riki Sanjaya
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.v2i4.1823

Abstract

This research aims to analyse and obtain empirical evidence about the influence of independent variables on Firm value. The independent variables tested in this research were Managerial Ownership, Institutional Ownership, Company Growth, Return on Asset (ROA), Debt to Asset Ratio, Liquidity and Firm Size. The sample of this research consisted 103 non-financial company that had been listing in Indonesia Stock Exchange from 2018 to 2020. The sample chosen is by using purposive sampling method and the hypothesis is tested by using multiple regression analysis. The result showed that ROA and Debt to Asset Ratio had influence on Firm value. Meanwhile, the other five variables namely Managerial Ownership, Institutional Ownership, Company Growth, Liquidity and Firm Size had no influence on Firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DI PERUSAHAAN NON-KEUANGAN Monika Veronika; Yohanes
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.v2i4.1825

Abstract

This objective of this study are to obtain empirical evidence regarding the effect of institutional ownership, audit committee, company size, gender diversity on board of directors, financial distress, and managerial ownership on tax avoidance. The population of this study uses 178 non-financial companies with a total sample data of 384 data listed on the Indonesia Stock Exchange from 2019 to 2021 as a sample. The sampling technique for this study used a purposive sampling method. Testing the hypothesis in this study using multiple regression method. Empirical evidence obtained from this study shows that institutional ownership, audit committees, company size and financial distress have an influence on tax avoidance. Other variables such as gender diversity on board of directors and managerial ownership have no effect on tax avoidance. The lower the level of institutional ownership in a company, the more vulnerable it is to tax evasion. A high audit committee level can reduce tax evasion by companies. Large companies have a greater degree of better tax planning and tend to maintain a good image. When a company is experiencing financial distress, the company tends to be more aggressive in tax avoidance.
PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN ASING TERHADAP NILAI PERUSAHAAN Lucky Adhika Wardana; Apit Susanti
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.v2i4.1827

Abstract

The purpose of this study was to obtain empirical evidence regarding the influence of independent variables, namely, profitability, liquidity, asset growth, company size, institutional ownership, managerial ownership, and foreign ownership, while the dependent variables in this case are company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a 5-year research period, from 2017 to 2021. The sampling used in this study was using purposive sampling techniques. With this method, there are 60 companies that meet predetermined criteria. So that 240 data were obtained that can be used as research samples. Then, in this study using the multiple regression method to analyze the data. The results of this study show that profitability, asset growth and institutional ownership affect the value of the company. If the profitability is higher, the value of the company will increase and the higher the growth of assets, the value of the company will decrease. But on the contrary, liquidity, company size, managerial ownership and foreign ownership have no effect on the value of the company.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI JAKARTA BARAT Vanessa Gabriella; Haryo Suparmun
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.v2i4.1840

Abstract

Hotel and restaurant tax are part of the local taxes that are regulated by each region. Those are also local revenue for the region. This study aims to obtain the effect of distributive justice, service quality, enforcement of tax sanctions, moral obligations, awareness of paying taxes, taxation knowledge, and the effectiveness of the tax system on hotel and restaurant taxpayers compliance in West Jakarta. The object of this study are hotel and restaurant taxpayers located in the West Jakarta. The convenience sampling method are used and 67 respondents passed the respondent criteria from the responses of distributing questionnaires in the West Jakarta area. The results indicate that service quality, taxation knowledge, and effectiveness of the tax system have significant influence on hotel and restaurant taxpayer compliance in West Jakarta. While distributive justice, enforcement of tax sanctions, moral obligations, and awareness of paying taxes do not have effect on hotel and restaurant taxpayer compliance in West Jakarta.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Frengky; Ita Trisnawati; Dicky Supriatna
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.v2i4.1842

Abstract

This research aims to obtain empirical evidence on whether the components of good corporate governance and company characteristics influence earnings management. This research has eleven independent variables, namely audit quality, board of commissioners, managerial ownership, auditor independence, institutional ownership, audit committee, profitability, firm size, free cash flow, financial leverage, and sales growth. This research used a sample of 210 data from 70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. This study used a purposive sampling method for sample selection and used multiple regression for data analysis. The results of this research indicate that audit quality, profitability, and free cash flow affect earnings management. However, other independent variables such as the board of commissioners, auditor independence, audit committee, institutional ownership, financial leverage, firm size, sales growth, and managerial ownership do not affect earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Rojwaa Taqiyah Zahro; Aan Marlinah; Dicky Supriatna
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.v2i4.1843

Abstract

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.

Page 22 of 50 | Total Record : 498

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