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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PENGARUH FIRM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Angeline, Fellicia Clara; Christina, Silvy
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.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN NON-KEUANGAN Nufus, Hayaatun; Almalita, Yuliani
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.v3i2.2100

Abstract

The purpose of this study was to determine whether there was an effect of managerial ownership, firm size, leverage, institutional ownership, board of commissioner, audit committee, firm age, and profitability as independent variable on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange. This research using a Discretionary Accruals which are calculated using the Modified Jones Model. This research used companies listed in non-financial company sectors in Indonesia Stock Exchange on 2019 until 2021 and there were 116 companies with a total data 348 that meet the criteria using a purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that profitability has positive effect on earnings management. The result of leverage has a positive effect on earnings management. Managerial ownership, firm size, leverage, institutional ownership, board of commissioners, audit committee, and firm age have no effect on earnings management.
PENGARUH KONSERVATISME AKUNTANSI DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Hartanto, Kevin; Anggraeni, Fanny
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.v3i2.2108

Abstract

This research was conducted to examine the factors that influence tax avoidance. Some of these factors are sales growth, profitability, leverage, company size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio. The purpose of this research is to obtain empirical evidence regarding the effect of sales growth, profitability, leverage, firm size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio on tax avoidance in non-financial companies. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sampling in this study used a purposive sampling method and obtained 155 non-financial companies so that the total data in this study were 465 data. The data were analyzed by multiple regression analysis. The results of this study indicate that profitability and firm size have a positive effect on tax avoidance. Leverage has a negative effect on tax avoidance, while sales growth, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio have no effect on tax avoidance.
KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Cantika, Anggita Putri; Susanti, Apit
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.v3i2.2113

Abstract

The aim of this study is to obtain empirical evidence about the effect of institutional ownership, composition of independent commissioners, composition of board of directors, audit committee, audit quality, size of the company, leverage, and profitability toward earnings management. This study used a sample of manufacturing companies that listed in Indonesia Stock Exchange (IDX) for three years, 2019 to 2021. The number of sample which collected with purposive sampling method is 74 companies with 218 data as a total. The study uses multiple regression method to examine the effect of independent variables on the dependent variable earnings management. The result of this study indicates that composition of independent commissioners and composition of board of directors have negative effect on earnings management, meanwhile leverage and profitability have positive effect on earnings management. On the other hand, other independent variables such as institutional ownership, audit committee, audit quality, and size of the company have no effect on earnings management.
INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA Setiawan, Yustinus Andrey; Sutrisno, Paulina
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.v3i2.2114

Abstract

This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.
PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Meiliyani; Febrianti, Meiriska
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.v3i2.2115

Abstract

This research aims to obtain empirical evidence about the effect of taxation facilities, return on assets, leverage, firm size, fixed asset ownership intensity, number of commissioners, commissioners and directors' compensation, and institutional ownership to tax management with the effective tax rate as a measurement indicator. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2019 to 2021. The number of companies that meet all the research sampling criteria using the purposive sampling method is 73 companies with a total of 219 data. The hypothesis test used to determine the effect of each independent variable on tax management is a multiple regression model. The results showed that commissioners and directors' compensation had an effect on tax management, and seven other variables, such as tax facilities, return on assets, leverage, firm size, intensity of fixed asset ownership, number of commissioners and institutional ownership had no effect on tax management.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Ramadhanti, Tania Larissa; Marlinah, Aan
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.v3i2.2116

Abstract

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.
PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN Halim, Ezra Drata; Chrisnanti, Frestin
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.v3i2.2117

Abstract

This research is a development of previous research, namely Asim and Ismail (2019) with the dependent variable earnings management and the independent variable leverage. This study aims to examine actual data on how financial performance and other variables affect earnings management in manufacturing organizations. Leverage, profitability, firm size, company growth, audit committee, fixed asset turnover, and audit quality are the factors used in this study. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. Purposive sampling is used to choose the samples for this study, and 216 data are collected. Data were examined using several regression techniques. Proxy that used in this research was Modified Jones Model as proxy of dependent variable earnings management to calculate data. The findings of this study demonstrated that the company growth have an impact on earnings management. This showed that changes of total asset of in a company from year to year can affected the manager to do earnings management. While others, such as leverage, profitability, firm size, audit committee, fixed asset turnover, and audit quality, do not influence on earnings management.
ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DI INDONESIA Akhadi, Iman
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.v3i2.2120

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi pemungutan pajak di Indonesia melalui Direktorat Jenderal Pajak (DJP) selama periode 2012-2021. DJP merupakan lembaga strategis di bawah Kementerian Keuangan Republik Indonesia yang bertugas mengelola kebijakan perpajakan dan penerimaan pajak. Analisis dilakukan dengan menggunakan data sekunder dari Laporan Keuangan DJP dan Badan Pusat Statistik (BPS) RI. Efektivitas pemungutan pajak diukur dengan membandingkan realisasi penerimaan pajak dengan target penerimaan yang ditetapkan dalam APBN. Hasil menunjukkan bahwa selama tahun 2012-2020, DJP tidak efektif dalam memenuhi target penerimaan pajak. Namun, pada tahun 2021, DJP berhasil mencapai efektivitas dalam pemungutan pajak dengan realisasi melebihi target. Efisiensi pemungutan pajak diukur dengan analisis varians antara rencana anggaran belanja DJP dengan realisasi anggaran belanja. Hasil menunjukkan pada tahun 2012 DJP tidak efisien karena realisasi anggaran lebih besar dari rencana. Namun, pada tahun 2013-2021, DJP berhasil mencapai efisiensi dengan realisasi anggaran lebih kecil dari rencana. Penelitian ini memberikan gambaran tentang pentingnya upaya terus menerus untuk meningkatkan efektivitas dan efisiensi pemungutan pajak di Indonesia. Diharapkan hasil penelitian ini dapat menjadi acuan bagi pemerintah dalam merumuskan kebijakan perpajakan yang lebih baik untuk membangun keuangan negara yang sehat dan berkelanjutan.
PENGARUH FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jonathan, Jonathan; Mungniyati, Mungniyati
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.v3i2.2163

Abstract

This study aims to obtain empirical evidence regarding the variables that affect firm value. The independent variables are the company's size, profitability, leverage, liquidity, capital structure, investment decisions, independent commissioners, institutional ownership, and managerial ownership. This study uses secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2021. It uses a purposive sampling method to select 131 companies that met the criteria. Hypothesis testing uses multiple linear regression analysis through the IBM SPSS Version 2.5. The results of this study indicate that firm size and independent commissioners influence the firm value. On the other hand, profitability, leverage, liquidity, capital structure, investment decisions, institutional ownership, and managerial ownership do not influence firm value.

Page 29 of 50 | Total Record : 498

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