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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 TRANSFER PRICING, LEVERAGE, PROFITABILITY DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Wijaya, Frendyana Adi; Suparmun, Haryo
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2269

Abstract

Abstract: Tax avoidance is a legal act to reduce tax liabilities by exploiting loopholes in tax law. This research aims to determine the influence of transfer pricing, leverage, profitability, company size, capital intensity, independent commissioners, and audit committees on tax avoidance.This research uses 51 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period. In this research, a purposive sampling method was used and the data analysis method used was multiple regression analysis.The results of this research show that transfer pricing, leverage, company size, capital intensity, independent commissioners, and audit committees do not affect tax avoidance. Profitability shows that the results have a negative effect on tax avoidance. High profitability tends to make companies carry out tax avoidance because the greater the value of a company's ROA, the more management will tend to carry out tax avoidance because management will feel that the tax burden paid by the company is too large even though the company's profits are increasing.
PENGARUH BELANJA TRANSFER KE DAERAH DAN DANA DESA (TKDD) TERHADAP KETIMPANGAN PEMBANGUNAN DI INDONESIA Akhadi, Iman
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2275

Abstract

This research was conducted on the topic of the Influence of Regional Transfer and Village Fund Expenditure as government spending instruments in the state budget on Development Inequality in Indonesia. The study utilized Regional Transfer and Village Fund Expenditure (TKDD) data as the independent variable. Meanwhile, the dependent variables were the Regional Disparity Index (Williamson Index) and the Gini Ratio as representations of regional inequality in Indonesia. The data used consisted of panel data, including TKDD expenditure, per capita GRDP, and the population of each province in Indonesia from 2017 to 2021. The research employed a quantitative method using panel data regression analysis (Pooled data). Based on the LM Test results, the Random Effect Model was found to be better than the Common Effect Model for estimating the regression model between TKDD and the Williamson Index (IW) variables. Meanwhile, the best model for estimating the regression model between TKDD and the Gini Index (IG) variables was the Fixed Effect Model after conducting the Chow Test and Hausman Test. Regression testing results indicated that the TKDD variable had a negative and non-significant relationship with the IW variable (development inequality). This is evident from the coefficient value of -0.101798 and a probability value of 0.6012 (greater than 0.05), meaning it is not significant. Similarly, the regression results between the TKDD variable and the IG variable showed a coefficient value of -16477.71 and a probability value of 0.1410 (greater than 0.05), indicating non-significance.
DETERMINAN YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Sony, Peter; Suparmun, Haryo
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2281

Abstract

Abstract: Firm value dictates the value of stock price that a company owns thereby, firm value is a crucial thing. The objective of this research is to obtain an empirical evidence about determinant of firm value in non-financial firms that listed in Indonesia stock exchange. The variabel that used in this research are return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure, and sales growth. The 282 data from 2019–2021 are obtained throught purposive sampling method. Data is analyzed by using multiple regression method. The results show that return on asset, dividend payout ratio and debt to asset ratio have influence on firm value, while current ratio, firm size, ownership structure, and sales growth do not have significant influence toward firm value. Keyword: Firm Value, Return on Asset, Current Ratio, Firm Size, Dividend Payout Ratio, Sales Growth Abstrak: Nilai perusahaan mencerminkan nilai dari harga saham yang dimiliki oleh sebuah perusahaan, oleh demikian nilai perusahaan merupakan hal yang penting. Tujuan dari adanya penelitian ini adalah untuk memperoleh bukti empiris tentang determinan atas nilai perusahaan yang terdapat pada perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang digunakan pada penelitian ini yaitu return on asset, current ratio, firm size, dividend payout ratio, debt to asset ratio, ownership structure dan sales growth. 282 data dari tahun 2019-2021 diperoleh melalui metode purposive sampling. Data dianalisis menggunakan metode regresi berganda. Hasil menunjukkan bahwa return on asset, dividend payout ratio, dan debt to asset ratio memiliki pengaruh terhadap nilai perusahaan sedangkan current ratio, firm size, ownership structure dan sales growth tidak berpengaruh terhadap nilai perusahaan.
PENGARUH LIKUIDITAS, STRUKTUR MODAL DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN Revata, Richellieu; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2288

Abstract

The purpose of this study was to determine an empirical evidence regarding the effect of profitability, capital structure, managerial ownership, institutional ownership, liquidity, activity, dividend policy, and firm size as independent variable on firm value as dependent variable. The population in this study used non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, 53 companies passed with a total of 159 data used for this study. The sampling technique used purposive sampling method with determining criteria in determining the population. The results of this study shows that profitability have a negative effect because some investors choose to buy shares of companies that have experienced a decline in profits. The capital structure have a positive effect because a good capital structure shows good business prospects in the future. Liquidity have a negative effect, due to high liquidity focusing the company on meeting short-term obligations rather than distributing shareholder dividends. Firm size have a positive effect on firm value because large firm size will result in greater profits and make it easier for firms to obtain external capital. Meanwhile, managerial ownership, institutional ownership, activity, dividend policy have no effect on firm value.
CORPORATE GOVERNANCE AND OTHER FACTORS ON FIRM VALUE Damayanti, Eka Budi; Almalita, Yuliani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2289

Abstract

The purpose of this research was to obtain empirical evidence about the effect of the board of directors, board of commissioner, commissioner independent, institutional ownership, managerial ownership, public ownership, family ownership, firm size, and profitability as independent variables to firm value as a dependent variable. The population in this research using non-financial companies that were listed in Indonesia Stock Exchange (IDX) from 2019-2021. The sample used for this research consists of 73 listed non-financial companies. The selection of this sample used the purposive sampling method with a total of 217 research data and the data analysis method in this research used multiple regression analysis. The result of this research indicated that the board of director, independent commissioner, and profitability have a positive effect on firm value. The board of commissioner and firm size have a negative effect on firm value while institutional ownership, managerial ownership, public ownership, and family ownership have not affected firm value
PENGARUH FREE CASH FLOW DAN FAKTOR-FAKTOR LAINNYA TERHADAP EARNINGS MANAGEMENT Nurfaidilla , Aninda Okta; Susanti, Apit
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2295

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of free cash flow, profitability, institutional ownership, leverage, board of commissioners, sales growth, and firm size on earnings management. This study used 74 manufacturing companies listed on the Indonesia Stock Exchange during period 2019 - 2021 as samples with a total sample data is 222 data. The sample selection process uses the purposive sampling method and uses the multiple regression method in testing hypotheses. The empirical evidence obtained regarding the results of this study shows that free cash flow, profitability, and leverage have an influence on earnings management. If the free cash flow, profitability, and leverage owned in a company are high, the level of earnings management is also high. In this study, the institutional ownership, board of commissioners, leverage and firm size had no influence on earnings management.
PENGARUH VALUE ADDED TERHADAP NILAI PERUSAHAAN NON KEUANGAN Cahyadi, Olivina; Anggraeni, Fanny
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2296

Abstract

The purpose of this research is to obtain empirical evidence regarding several factors that can affect the value of non-financial companies listed on the Indonesia Stock Exchange (IDX). Some of the factors referred to are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), company size, company age, capital structure, financial performance, and net profit margin. The population includes all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Purposive sampling was used as a technique for selecting the sample. There are 150 non-financial companies that meet the criteria and as many as 750 sample data used in this study. Sample data was tested using multiple regression methods. The results of the research conducted show that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), structural capital value added (STVA), company size, company age, and capital structure have no effect on firm value, while financial performance and net profit margin affect the value of the company.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI INDONESIA Angelica, Martha; Prajitno, Sugiarto
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2302

Abstract

This study aims to determine the effect of the dependent variable Firm Value on the independent variables’ Return On Assets, Debt to Asset Ratio, Current Assets, Firm Size, Dividend Payout Ratio, Sales Growth, and Tax Avoidance. The object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2019-2021 as the population. The sampling process used the purposive sampling method and the method for analyzing data used the multiple regression method. There were 79 companies, with 237 data that passed the criteria. This study states that Return On Assets, Debt to Asset Ratio, and Tax Avoidance has an effect on Firm Value but Current Ratio, Firm Size, Dividend Payout Ratio, and Sales Growth have no effect on Firm Value.
FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG Faiz, Dicky Muhammad; Karmudiandri, Arwina
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2305

Abstract

This study aims to find empirical evidence regarding the factors that influence audit report lag. The independent variables in this study are the characteristics of the audit committee, financial conditions, complexity of corporate accounting, auditor reputation, audit tenure, audit opinion, and independent commissioners. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The number of samples that were successfully obtained using the purposive sampling method were 131 companies with a total of 393 data. The results of the study show that the characteristics of the audit committee, financial conditions, and independent commissioners have an effect on audit report lag. Meanwhile, the complexity of corporate accounting, auditor reputation, audit tenure, and audit opinion have no effect on audit report lag.
PENGARUH KINERJA LINGKUNGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Wigiarni, Kesdha Rizki; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (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.v3i4.2306

Abstract

The purpose of this study was to determine the effect of environmental performance, profitability, firm size, board of director on firm value. In addition, this study uses audit committee, institutional ownership and capital structure to determine the effect on firm value. The population of this study are manufacturing companies listed on Indonesia Stock Exchange during 2019 – 2021 period. The sampling technique use purposive sampling with the results of 35 companies which were tested using multiple linear regression. The following results from this study indicate that environmental performance, profitability, audit committee, institutional ownership and capital structure has no effect on firm value. While, company size and board of directors affect firm value because each of these variables can attract investors to invest.

Page 32 of 50 | Total Record : 498

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