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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Ribka Lia Bevalia; Mungniyati
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1891

Abstract

The purpose of this study is to test and obtain empirical evidence of company size (SIZE), company age (AGE), capital structure (DER), financial performance (ROE), company profit (NPM), managerial ownership (MO), institutional ownership (IO), and liquidity (CR) on firm value. Firm value is measured using the Price to Book Value ratio, also known as PBV. The population or research object used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. The sampling method used in this study is a purposive sampling method. There are 131 non-financial companies that have met the criteria, so the total sample is 393 data used. The research hypothesis was analyzed using the multiple regression model and the data was processed using SPSS version 25 program. The findings of this research indicate that company size, company age, financial performance, and company profit have an effect on firm value. Meanwhile, capital structure, managerial ownership, institutional ownership, and liquidity have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Putri Angelita; Mungniyati
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1892

Abstract

The purpose of this study is to determine the effect of managerial ownership, institutional ownership, the board of directors, profitability, company size, leverage, operating cash flow, sales growth and company age on earnings management. This study used 114 non-financial companies that were listed consistently on the Indonesia Stock Exchange for the period 2019 to 2021. There are 342 data with 4 outlier data, therefore the data used in this study is 338 data. The sample selection technique used in this study was purposive sampling and used secondary data. The result shows that there is an influence between profitability, leverage and operating cash flow on profit management. Managerial ownership, institutional ownership, the board of directors, company size, sa
PENGARUH LIQUIDITY, EARNINGS MANAGEMENT, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Jovinca Erdiana; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1896

Abstract

The purpose of this study is to obtain empirical evidence about several factors that influence the value of nonfinancial companies listed in the Indonesia Stock Exchange (BEI). This study aims to determine whether institutional ownership, profitability, liquidity, dividend policy, debt policy, earnings management, and free cash flow affect firm value. Data for this study was acquired from the financial statements of the nonfinancial companies listed in the Indonesia Stock Exchange over the past three years period 2019—2021. The sample in this study is 109 companies and was selected with the purposive sampling method. The multiple regression method is used to analyze the sample compiled. The result of this study shows that profitability and debt policy have a positive significant effect on firm value. This indicates that the company’s ability to obtain high profits and utilize its debt correctly to expand its business will increase the value of the firm. Meanwhile, institutional ownership, liquidity, dividend policy, earnings management, and free cash flow have no effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN Tasya Ferjiana; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1897

Abstract

The purpose of the study was to determine the impact of asset utilization, debt monitoring, profitability, liquidity, firm growth, firm size, and dividend policy on firm value. Firm value is an economic concept that reflects firm value. The population of research are non-financial companies listed on the Indonesian Stock Exchange in 2019-2021. The sampling method was used for the results of 92 non-financial corporations. This researcher tested the independent variables against the dependent variables tested using multiple linear regression. The results of this study show that profitability and firm growth affect its firm value. This means that profitability and firm growth variables are the key indicators that affect firm value. Profitability has a positive impact on firm value. Earnings growth reflects the company's development and gives investors a positive signal to raise the stock price. Firm growth has a negative impact on company value. So that companies that do not grow have poor prospects and small profits. Poor outlook affects company depreciation. Asset utilization, debt monitoring, liquidity, firm size, and dividend policy variables do not affect firm value.
THE INVESTMENT OPPORTUNITY SET, RASIO KEUANGAN, KEPEMILIKAN SAHAM, UKURAN DAN NILAI PERUSAHAAN Felicia Angelica; Tjhai Fung Jin
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1918

Abstract

This study aims to obtain empirical evidence regarding the influence of profitability, liquidity, leverage, firm size, dividend policy, capital structure, managerial ownership, investment opportunity set on firm value. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021.This study used a purposive sampling method to determine the criteria for the selected sample. The research samples obtained were 40 manufacturing companies. Multiple regression was used to analyze research data with a total of 120 data. The results obtained in this study show that profitability, leverage, and capital structure have an influence on firm value. Liquidity, firm size, dividend policy, managerial ownership, and investment opportunity set have no influence on firm value.
PENGARUH COMPANY CHARACTERISCTICS DAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT Imelda Marcella Chandra; Aries Jonathan
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1926

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait komponen company characteristics dan corporate governance yang dapat memengaruhi praktik earnings management. Penelitian ini memiliki delapan variabel independen, yaitu ownership concentration, managerial ownership, institutional ownership, foreign ownership, commissioners board size, free cash flow, sales growth, dan financial leverage, sedangkan variabel dependen pada penelitian ini adalah earnings management. Dalam penelitian ini data yang dipakai adalah perusahaan sektor manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia (BEI) selama tiga tahun, yakni tahun 2019 sampai dengan tahun 2021. Jumlah sampel yang dipakai dalam penelitian ini sebanyak 375 data dengan menggunakan purposive sampling method. Metode regresi berganda dipakai dalam penelitian ini untuk mengetahui pengaruh antara variabel independen terhadap variabel dependen. Hasil dari penelitian ini adalah variabel foreign ownership dan commissioners board size berpengaruh terhadap earnings management. Sementara untuk variabel ownership concentration, managerial ownership, institutional ownership, free cash flow, sales growth, dan financial leverage menunjukkan hasil tidak berpengaruh terhadap earnings management
RASIO KEUANGAN, KEBIJAKAN DIVIDEN DAN HUTANG MAUPUN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN Husnaini Nur Widyananda; Aries Jonathan
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1927

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh dari kepemilikan institusional, rasio keuangan, kebijakan dividen, kebijakan utang dan ukuran perusahaan terhadap nilai perusahaan. Rasio keuangan dalam penelitian ini adalah return on assets, return on equity, dan likuiditas. Objek penelitian yang digunakan adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 sampai tahun 2021. Penelitian ini menggunakan metode purposive sampling, terdapat 50 perusahaan manufaktur dengan 150 data yang digunakan sebagai sampel dalam penelitian ini. Penelitian ini menggunakan model regresi berganda untuk menganalisis data penelitian. Kepemilikan institusional, kebijakan dividen dan kebijakan utang menggunakan pengukuran skala rasio, ukuran perusahaan menggunakan pengukuran logaritma natural, sedangkan variabel lainnya menggunakan pengukuran rasio keuangan. Hasil dari penelitian menunjukkan bahwa variabel return on equity berpengaruh positif terhadap nilai perusahaan. Variabel kepemilikan institusional dan return on assets berpengaruh negatif terhadap nilai perusahaan. Sedangkan variabel likuiditas, kebijakan dividen, kebijakan utang, dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan.
PENGARUH TAX PLANNING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Effivani; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1930

Abstract

This study aims to determine the effect of tax planning, institutional ownership, profitability, liquidity, dividend policy, debt policy, managerial ownership, and firm size on firm value. The object used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) consistently from 2019 to 2021.The sampling method used in this study is purposive sampling, there are 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which are the samples of this study. The results of the study show that profitability and debt policy have a positive effect on firm value. Meanwhile, tax planning, institutional ownership, liquidity, dividend policy, managerial ownership, and firm size have no effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN DI INDONESIA Ridha Azzahra; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1950

Abstract

Abstract: The purpose of this study is to provide empirical evidence about the factors that affect firm value. This study aims to gather empirical evidence about whether institutional ownership return on assets, leverage, dividend policy, firm size, company productivity, and sales growth affect firm value. This study uses a population of non-finance companies that are listed in the Indonesia Stock Exchange in the year 2019-2021. The selection sample in this study research was based on the purposive sampling technique with a total of 282 data samples used. This study uses a multiple regression model. The results of this study show that return on assets, leverage, and sales growth affect firm value. The greater the return on assets of a company, the more company has large assets that can be rotated to generate profits. If the greater leverage, the greater company wealth financed with debt, that company has an increased ability to manage resources, so that investors give more trust to the company. Sales growth can give investors an idea of how a company's future prospects. Meanwhile, institutional ownership, dividend policy, firm size, and firm productivity have no effect on firm value. Abstrak: Tujuan penelitian ini adalah untuk menemukan bukti empiris terkait faktor-faktor yang mempengaruhi nilai perusahaan. Penelitian ini untuk menemukan bukti empiris mengenai apakah kepemilikan institusional, return on assets, leverage, kebijakan dividen, ukuran perusahaan, produktivitas perusahaan, dan pertumbuhan penjualan terhadap nilai perusahaan. Penelitian ini menggunakan populasi berupa perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2021. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan total jumlah sampel data sebanyak 282 data. Penelitian ini menggunakan model regresi berganda. Hasil penelitian ini menunjukkan bahwa return on assets, leverage, dan pertumbuhan penjualan berpengaruh terhadap nilai perusahaan. Return on assets suatu perusahaan semakin besar, maka perusahaan memiliki aset yang besar yang dapat dirotasi untuk menghasilkan laba. Apabila semakin besar leverage, maka semakin besar kekayaan perusahaan yang dibiayai dengan hutang, sehingga perusahaan memiliki kemampuan yang meningkat untuk mengelola sumber daya, sehingga investor lebih memberikan kepercayaan kepada perusahaan. Pertumbuhan penjualan dapat memberikan gambaran kepada investor tentang bagaimana prospek masa depan perusahaan. Sementara itu, kepemilikan institusional, kebijakan dividen, ukuran perusahaan, dan produktivitas perusahaan tidak berpengaruh terhadap nilai perusahaan.
KEPEMILIKAN INSTITUSIONAL, KEPUTUSAN INVESTASI DAN FAKTOR LAINNYA DALAM MEMENGARUHI NILAI PERUSAHAAN NONKEUANGAN Ricky Leonardo Chandra; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): 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.v3i1.1954

Abstract

Abstract: Good firm value in the eyes of the public is certainly what every company wants. This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, and investment decisions on firm value. Investors look at the firm's value as an indicator to evaluate a company before investing their money. This study uses a purposive sampling method. There are 90 nonfinancial companies listed on Indonesia Stock Exchange and have met the research criteria from 2019 to 2021, so there are 270 sample data used in this study. The testing of independent variables on dependent variables uses a multiple regression model. The proxies used in this study are financial ratios to measure profitability, liquidity, dividend policy, debt policy, and investment decision. The natural logarithm is also used in this study to measure firm size variable. The results of this study indicate that profitability, debt policy, and investment decision have positive effects on firm value. Meanwhile, institutional ownership, liquidity, dividend policy, and firm size have no effect on firm value.

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