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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 FIRM VALUE PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Valentina Lesmana, Bella; Effendi, Muhammad Arief
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2205

Abstract

The purpose of this research is to analyze the effect of the independent variables, current ratio, debt to equity ratio, return on asset, firm size, institutional ownership, and managerial ownership on the dependent variable of firm value. The population of the sample in this research used from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sample used and selected based on the purposive sampling method from the data collected, which obtained 73 manufacturing companies that met the criteria. The analytical method used in this research is multiple regression analysis method. The result of the study prove that the current ratio, firm size, institutional ownership, and management ownership have no effect on firm value, while other independent such as debt to equity ratio, return on asset, and firm size have an influence on firm value.
PROFITABILITAS USAHA DAN ELEMEN LAINNYA TERHADAP NILAI PERUSAHAAN Dinda Sal Sabila; Tjahjono, Rudi Setiadi
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2216

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, solvability, liquidity, firm size, dividend policy, institutional ownership and managerial ownership on firm value. The population used in this research is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample used in this research is 59 non-financial companies listed on the Indonesia Stock Exchange. Purposive sampling is a sampling method used with a total of 177 data and to analyze the data using multiple regression analysis. The results of this study indicate that profitability, solvability and institutional ownership have an influence on firm value while liquidity, firm size, dividend policy, and managerial ownership have no effect on firm value.
PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Listyaningrum, Monica Citra; Satwiko, Rutji
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.v3i2.2217

Abstract

The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance
PENGARUH CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Pratama, Maria Kezia; Satwiko, Rutji
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): 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.v4i2.2218

Abstract

Penelitian ini bertujuan untuk menganalisa faktor-faktor yang memengaruhi penghindaran pajak. Variabel independen yang digunakan dalam penelitian ini adalah kepemilikan institusional, kualitas audit, komite audit, ukuran perusahaan, pertumbuhan penjualan, rasio intensitas modal, rasio intensitas persediaan, dan tingkat pengembalian aset. Variabel dependen dalam penelitian ini adalah penghindaran pajak. Objek yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Pengambilan sampel dilakukan dengan metode purposive sampling dan menghasilkan 228 data sampel dari total 76 perusahaan. Pengolahan data dilakukan dengan menggunakan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis melalui aplikasi SPSS versi 25. Hasil pengolahan data statistik menunjukkan bahwa kualitas audit, rasio intensitas persediaan, dan tingkat pengembalian aset berpengaruh terhadap penghindaran pajak. Sedangkan kepemilikan institusional, komite audit, ukuran perusahaan, pertumbuhan penjualan, dan rasio intensitas modal tidak berpengaruh terhadap penghindaran pajak.
PENGARUH FASILITAS PERPAJAKAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN PAJAK Asilasyarqi , Ayasha; Yohanes
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2232

Abstract

Tujuan penelitian ini memperoleh bukti secara empiris mengenai fasilitas perpajakan, size, leverage, profitabilitas, inventory intensity, capital intensity ratio, dan komisaris independen terhadap manajemen pajak. Populasi penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2019 hingga 2021. Pemilihan sampel menggunakan metode purposive sampling dengan total perusahaan sebanyak 240 data dan total data sampel sebanyak 80 perusahaan. Penelitian ini menggunakan metode analisa data regresi berganda. Bukti empiris yang diperoleh dari penelitian ini menunjukan bahwa leverage, size, dan profitabilitas memiliki pengaruh terhadap manajemen pajak, sedangkan fasilitas perpajakan, inventory intensity, capital intensity ratio, dan komisaris independen tidak memiliki pengaruh terhadap manajemen pajak. Semakin tinggi leverage maka beban pajak semakin tinggi, tingginya beban pajak maka perusahaan tidak melakukan manajemen pajak, tarif pajak efektif yang semakin tinggi mencerminkan tingkat buruknya managemen pajak yang dilakukan oleh sebuah perusahaan. Semakin besar perusahaan akan memaksimalkan manajemen pajak dimana manajemen pajak yang baik akan menghasilkan tarif pajak efektif yang rendah. Semakin tinggi profitabilitas maka beban pajak semakin rendah, rendahnya beban pajak menandakan perusahaan melakukan manajemen pajak.
PENGARUH GOOD CORPORATE GOVERNANCE DAN TAX AGGRESSIVENESS TERHADAP EARNINGS MANAGEMENT Nur Azizah , Dienda; Indrastuti, Dewi Kurnia
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2259

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness on earnings management which are the dependent variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period from 2019 to 2021. This study used a purposive sampling method to obtain data, as many as 98 companies that match the criteria used as a sample from this study. Discretionary accruals in this study were measured using the modified Jones model and the test method used to test the hypothesis in this study is the multiple regression analysis. The results of this study indicate that the variables of audit quality, board of commissioners, audit committee, institutional ownership, managerial ownership, firm size, leverage, and tax aggressiveness do not affect earnings management.
ANALISIS FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR Febriyanti, Violanita; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2261

Abstract

Abstract: The purpose of this research is to analyze and to obtain an empirical evidence of firm size, leverage, profitability, inventory intensity, fixed aset intensity, independent commissioners, institusional ownership on tax management. The object of this research is all manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021.Purposive sampling method is used in this research with total sample of 71 companines or 213 years of data. This research used SPSS and analyzed research data using multiple regression analysis.The result of this study shows that firm size, leverage , and profitability have influence to tax management. while the variables of inventory intensity, fixed asset intensity, independent commisioners, and institusional ownership have no influence on tax management. Keywords: Tax Management, Firm Size, Leverage, Profitability Abstrak: Tujuan dari penelitian ini untuk menguji dan memperoleh bukti empiris daripada ukuran perusahaan, leverage, profitabilitas, intensitas persediaan, intensitas aset tetap, komisaris independen, kepemilikan institusional terhadap manajemen pajak. Dengan objek penelitian perusahaan manufaktur yang secara konsisten terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pengambilan sampel menggunakan purposive sampling yang menghasilkan sampel sebanyak 71 sampel perusahaan atau sebanyak 213 tahun data. Pengolahan data dalam penelitian ini menggunakan SPSS dan menganalisis data penelitian dengan menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas memiliki pengaruh terhadap manajemen pajak, sedangkan variabel intensitas persediaan, intensitas aset tetap, komisaris independen, dan kepemilikan institusional menunjukkan tidak memiliki pengaruh terhadap manajemen pajak. Kata Kunci: Manajemen Pajak, Ukuran Perusahaan, Leverage, Profitabilitas
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA Alfinjo, Harris Wijaya; Vivianti, Jenny
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2262

Abstract

The purpose of this study is to obtain empirical evidence about the influence of variable current ratio, debt to equity ratio, return on assets, total assets turnover, return on equity, and firm size on firm value. The object sample of this research are non-financial companies listed in Indonesia Stock Exchange (IDX) period 2019 to 2021 using the purposive sampling method and the sampling resulted in 204 companies with 612 data. This research analysis used multiple regression analysis method. The results of this study indicate that variable return on assets, return on equity, and firm size have an effect on firm value. While variable current ratio, debt to equity ratio and total assets turnover have no effect on firm value.
ANALISIS PENTAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Chan, Michelle; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2264

Abstract

Financial statement fraud is rare in Indonesia. However, when this happens, it can cause a very large loss. The purpose of this research is to examine cases of financial statement fraud in Indonesia through the influence of pentagon fraud as a trigger factor for fraud in financial statements.The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling method used was purposive sampling technique with a sample of 71 companies representing each manufacturing sub-sector. This study uses a logistic regression model.The research method for measuring fraudulent financial reporting uses the F-Score model. This study uses the variable financial statement fraud as the dependent variable. Based on the results of the analysis in this study, it can be concluded that financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, changes of directors, and frequent number of CEO's pictures have no effect on fraudulent financial statements. Kecurangan laporan keuangan jarang terjadi di Indonesia. Namun, ketika terjadi dapat menimbulkan dampak kerugian yang sangat besar. Tujuan penelitian ini adalah untuk mengkaji kasus kecurangan laporan keuangan di Indonesia melalui pengaruh pentagon fraud sebagai pemicu faktor kecurangan dalam laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2021. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling dengan sampel penelitian sebanyak 71 perusahaan yang mewakili masing-masing subsektor manufaktur. Penelitian ini menggunakan model regresi logistik. Metode penelitian untuk mengukur kecurangan laporan keuangan menggunakan F-Score model. Penelitian ini menggunakan variabel kecurangan laporan keuangan sebagai variabel dependen. Berdasarkan hasil analisis dalam penelitian ini, dapat disimpulkan bahwa financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, change of directors, dan frequent number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan.
PENGARUH COMPANY SIZE, LEVERAGE, DAN FAKTOR LAIN TERHADAP TAX AVOIDANCE Bernardi, Lianita; Yohanes
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (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.v3i3.2265

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of earnings management, independent commissioner, audit committee, institutional ownership, board of commissioners activities, company size and leverage on tax avoidance. This study uses the data population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. Sample selection uses the purposive sampling method with a total of 207 companies and a total sample data of 69 companies. This study used the method of multiple regression data analysis. The results of this study indicate that leverage has an effect on tax avoidance meanwile earnings management, independent commissioners, audit committee, institutional ownership, board of commissioners activities and company size have no influence on tax avoidance. The higher the leverage or debt of the company, the higher the tax burden will be, so that the company does not tend to do tax avoidance. Companies that use debt to finance large amounts of operational costs will have a high tax burden so that companies tend not to do tax avoidance.

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