cover
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
E-Jurnal Akuntansi TSM
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 498 Documents
DETERMINAN FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Reza Yolanda; Ricky A. Mulyana
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.v3i1.1960

Abstract

The purpose of this study is to determine the effect of current assets, retained earnings to total assets, earnings before interest and tax to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership on financial distress. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2019 to 2021. This research uses purposive sampling method in selecting the sample, there are 84 manufacturing companies listed on the Indonesia Stock Exchange which are the sample of this research. Logistic regressions model is used to analyze this research data. The result of the study indicates that earnings before interest and tax to total assets has influence on financial distress, which means that when the company is able to effectively use its fixed assets and generates profit, the company is able to pay its obligations in current period and reduces the probability of experiencing financial distress. However, current assets, retained earnings to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership do not have any influence on financial distress.
UKURAN USAHA DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Stefanny Claudya; Rudi Setiadi Tjahjono
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.v3i1.1990

Abstract

The objective of the study is to gather empirical data on the influence of firm size and financial ratios such as profitability, capital structure, liquidity, earnings per share, investment decision, and activity ratio on the firm value. This study will make use of manufacturing companies that are listed on IDX between 2019 to the year 2021. The purposive sampling method is utilized in this study. There are 80 companies and 240 data were used in this study. Multiple regression is utilized in this study. The result demonstrates that firm size, profitability, and capital structure have an effect on firm value while liquidity, earnings per share, price-earnings ratio, and activity ratio have no effect on firm value.
THE DRIVING FACTORS OF EARNINGS MANAGEMENT Calvin; Dewi Kurnia Indrastuti
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.v3i1.2007

Abstract

One important part of the company's financial statements is earnings because it provides information to stakeholders about the company's performance. Earnings are used to evaluate management and one of the determinants of the amount of management compensation and to estimate the company's prospects in the future. Earnings management is a practice used by businesses to enhance financial statements over time. The purpose is to attract the attention of users of financial statements to make decisions on investing and granting credit. Therefore, the aim of this study is to determine whether independent commissioners, independent audit committee, audit committee expertise, activity audit committee, size audit committee, leverage, and firm size affect earnings management. This study uses non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as research objects. The sample selection method used is purposive sampling. The results of this study indicate that leverage and firm size have a positive effect on earnings management. The higher the leverage, the higher the risk of default on the debt owned by the company, among other things because there is an element of uncertainty in business conditions. This is avoided by investors and is a factor that causes the company's management to practice profit management to beautify its financial reports company size has a positive effect on earnings management because large companies will tend to carry out earnings management so that the company is still considered good by investors. While independent commissioners, audit committee size, audit committee independence, audit committee expertise, and audit committee activities have no effect on earnings management.
PENGARUH FREE CASH FLOW, KEBIJAKAN DIVIDEN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Savannah Putriquitha; Jenny Vivianti
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.v3i1.2053

Abstract

Tujuan dari dilakukannya penelitian ini adalah untuk memperoleh bukti empiris terkait pengaruh variabel independen arus kas bebas, kebijakan dividen, financial leverage, ukuran dewan direksi, kepemilikan institusional, umur perusahaan, ukuran perusahaan, dan profitabilitas terhadap manajemen laba. Seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia sejak tahun 2019-2021 digunakan sebagai populasi dalam penelitian ini. Pemilihan sampel penelitian dilakukan dengan menggunakan metode purposive sampling dan diperoleh 85 perusahaan dengan 255 data yang memenuhi kriteria. Data penelitian ini dianalisis menggunakan metode regresi linear berganda. Hasil penelitian menunjukan bahwa arus kas bebas berpengaruh negatif terhadap manajemen laba, sementara kebijakan dividen, financial leverage, ukuran dewan direksi, kepemilikan institusional, umur perusahaan, ukuran perusahaan, dan profitabilitas tidak berpengaruh terhadap manajemen laba.
PENGARUH STRUKTUR MODAL DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Oktaviani Suarjaya; Suryanto
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.v3i1.2054

Abstract

Abstract: Companies certainly have a way to face competitors in the business world. Company value is something that must be considered and maximized to fight competitors and achieve the goals of the company. The purpose of this research is to obtain empirical evidence about the effect of capital structure, institutional ownership, managerial ownership, profitability, liquidity, dividend policy, company size, and company growth in firm value. The population used in this research are non-financial companies listed on the Indonesia Stock Exchange from 2019-2021. The sample used in this research was based on the sample-on-sample criteria using the purposive sampling method, namely 61 companies that 183 data were obtained as samples. The research method used in analyzing the data is the multiple regression method. The result of this study indicates that capital structure and profitability have a positive effect on firm value, and company growth has a negative effect on the company. Institutional ownership, managerial ownership, liquidity, dividend policy, and company size have no effect on firm value. Keywords: Firm Value, Capital Structure, Institutional Ownership, Managerial Ownership, Profitability, Liquidity, Dividend Policy, Company Size, and Company Growth.
PENGARUH TAX AVOIDANCE, RETURN ON ASSET, CURRENT RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Angeline Paskaria Apriliani; Suryanto
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2068

Abstract

This study aims to test what factors are like tax avoidance, return on asset, current ratio, debt to equity ratio, firm size, dividend payout ratio, and firm growth affect firm value in non financial firms listed on Indonesia Stock Exchange. Population of this study is non financial firms listed on Indonesia Stock Exchange since 2018 until 2021. This study used purposive sampling method with 93 company selected for a total 279 data over a three years period. The hypotheses in this research are tested using multiple regression method. The result of this study shows that return on asset also debt to equity ratio have a positife affect on firm value and firm growth has a negative affect on firm value. While, for other variables such as tax avoidance, current ratio, firm size, and dividend payout ratio do not affect firm value.
PENGARUH THIN CAPITALIZATION DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Nathasya Gouwvara; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2078

Abstract

The purpose of this research is to determine the affect of thin capitalization, profitability, capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership on tax avoidance.The data used in this research were from the financial statement of the manufacturing companies that were listed consistently on the Indonesia Stock Exchange (IDX) from 2019 until 2021. The sampel of this research are 132 years of data from 44 samples manufacturing companies that selected by using purposive sampling method. This research used multiple linear regression models to analyze data. This research results had proven that the thin capitalization and profitability have an influence on tax avoidance. While the capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership do not have a influence on tax avoidance.
INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Ferina Octavia Samosir; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2084

Abstract

The aims of this research to obtain empirical evidence about the effect of intellectual capital, intellectual capital disclosure, corporate financial performance, investment decisions, funding decisions, dividend policy, liquidity to firm value on non-financial companies in Indonesia Stock Exchange (IDX) during the research period 2019-2021. Sample selection method that used purposive sampling and there were 71 non-financial companies met by criteria, resulting 184 data are taken as sample. Data were analyzed by used the multiple linear regression techniques. The results of this research showed corporate financial performance, investment decision, funding decisions, dividend policy, and liquidity has a effect on firm value. Meanwhile, intellectual capital and intellectual capital disclosure have no effect on firm value.
PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Stefani Grimonia Lavina; Nicken Destriana
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2085

Abstract

Profit is one of the information that is quite noticed by users of financial statements such as investors and creditors because it can describe the performance of a company. The importance of the profit figure triggers management (as the party who has the opportunity and control) to carry out earnings management practices. Therefore, it is necessary to understand what factors can affect earnings management so that the decision-making process in business can be carried out correctly. The purpose of this research is to obtain empirical evidence related to the factors that can affect earnings management that is the influence of firm size, financial leverage, firm age, profitability, board size, free cash flow, and sales growth on earnings management. This research is causality and uses secondary data sources, with the research population being manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2021. The amount of sample obtained and used are 76 companies with sampling technique that is purposive sampling method. The data obtained were then analyzed using the multiple linear regression method. The results of this research indicate that financial leverage and profitability have a positive effect on earnings management, while firm age and free cash flow have a negative impact on earnings management. The company size, board size, and sales growth have no effect on earnings management.
OWNERSHIP, FIRM SIZE DAN RASIO KEUANGAN TERHADAP EARNINGS MANAGEMENT Muhammad Reza Fadhillah; Rudi Setiadi Tjahjono
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2090

Abstract

This study aims to obtain empirical evidence and analyze the factors that influence earnings management. The independent variables used in this research are institutional ownership, leverage, firm size, firm age, growth, liquidity, profitability. The dependent variable used in this study is earnings management. The data collection method used in this study is a quantitative method using secondary data. The data used in this study are the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research data was obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 71 companies with a total of 213 data. Hypothesis testing used in this study is multiple regression. The results of this study indicate that leverage, firm age, profitability has an effect on earnings management. Whereas institutional ownership, firm size and financial ratio which consist of growth and liquidity have no effect on earnings management.