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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN Angela, Cynthia; 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.v3i4.2307

Abstract

One of the considerations for investors to invest is to see the value of the company. The aim of this study is to obtain empirical evidence regarding institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, profitability, and capital structure on firm value as measured using the Tobin's Q formula. The objects of this study are non-financial companies listed on the Indonesia Stock Exchange and meeting other criteria from 2019 to 2021. This study uses a purposive sampling method. Empirical evidence obtained from this study shows that profitability has a positive effect on firm value. In addition, other empirical evidence obtained shows that institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, and capital structure have no effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP INTEGRITAS LAPORAN KEUANGAN Haryanto, Dhisca; Mungniyati, Mungniyati
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.v3i4.2316

Abstract

By the end of 2022, there are 828 companies whose shares are officially listed and can be traded on the Indonesia Stock Exchange. Investors can find out the company's financial performance by analyzing the integrity of the financial statements. The purpose of this research is to obtain empirical evidence about the effect of institutional ownership, managerial ownership, audit committee, independent commissioner, industry-specialist accounting firm, audit tenure, leverage, and company size on the integrity of financial statements. The object of this research is energy, consumer cyclicals, and consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange with the period from 2020 to 2022. This research used a sample of 612 data from 204 companies. The sample selection method used is purposive sampling and used multiple regression in conducting data analysis. The results of this research indicate that institutional ownership and audit committee have a negative effect on report integrity, leverage has a positive effect on the integrity of financial statements, while managerial ownership, independent commissioners, industry-specialist accounting firm, audit tenure, and company size have no effect on the integrity of financial statements.
PERAN STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Cornelius, Ekky; Rahayuningsih, Deasy Ariyanti
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.v3i4.2317

Abstract

This study aims to provide empirical evidence on the ownership structure and factors that affect the firm value in manufacturing companies. . The independent variables used in this study are profitability, leverage, liquidity, firm size, capital structure, institutional ownership managerial ownership, company growth and total asset turnover (TATO). The dependent variable of this study is the company value. This study used population data from manufacturing companies that are consecutively listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2021. This study used the purposive sampling method to select data samples, resulting in 31 manufacturing companies that met the criteria. This study used multiple regression method to test the hypotheses of the influence of independent variables on the dependent variable. The results of the study showed that profitability, institutional ownership and managerial ownership have a positive influence on firm value, while other variables such as leverage, liquidity, firm size, capital structure, company growth and total asset turnover (TATO) do not have a significant impact on firm value.
MENDETEKSI KECURANGAN DALAM LAPORAN KEUANGAN Angzeneger, Angzeneger; Nicken Destriana
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.v3i4.2345

Abstract

This research is a study on Fraudulent Financial Statements. This study aims to obtain empirical evidence regarding the effect of financial stability, leverage, individual financial needs, financial targets, nature of the industry, the ineffectiveness of supervision, auditor turnover, rationalization, audit opinion, capability, size, and liquidity on fraudulent financial statements. The population used is a manufacturing company listed on the Indonesia Stock Exchange for 2017 to 2021 with certain criteria. 58 companies were selected as samples using the purposive sampling method. The samples were processed and tested using multiple regression methods. The results of this study indicate that leverage, individual financial needs, financial targets, the ineffectiveness of supervision, auditor turnover, audit opinion, capability, size, and liquidity do not have an insignificant effect on financial reporting fraud. In contrast, for financial stability, the nature of the industry, and rationalization influence fraudulent financial statements.
PENGARUH INTELLECTUAL CAPITAL, ACCRUAL COMPONENT, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS Ath-Thahir, Lamya Varany; Wijaya, Novia
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.v3i4.2350

Abstract

Financial distress is a condition where a company experiences a continuous decline in finances which can lead to bankruptcy, therefore financial distress is an important thing. The aim of this research is to obtain empirical evidence about the influence of intellectual capital, accrual components and other factors on financial distress in companies in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (BEI). The variables used in this research are leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components, and intellectual capital. 378 data from 2020-2022 were obtained using the purposive sampling method. Data were analyzed using the multiple regression method. The results show that all independent variables, namely leverage, working capital, company size, cash flow from operations, profitability, sales growth, accrual components and intellectual capital have no influence on financial distress.
DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KOTA TANGERANG TAHUN 2023 Laurensia, Olta; Rosyadi, Mohammad Eddy
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.v3i4.2354

Abstract

This research aims to obtain empirical evidence regarding the effect of implementation E Biling system, E-Filing system, taxpayer understanding, taxpayer awareness, taxpayer environment, tax socialization, and tax sanctions on individual taxpayer compliance in the Tangerang City area. This research data was obtained through distributing the questionnaires at KPP Pratama West Tangerang and Kosambi. The questionnaire collection process was carried out from November 9 2023 to December 1 2023. Non-probability sampling method is used in taking research samples with a total of 96 data that matched the criteria. Hypothesis testing used to determine the effect of each independent variable on individual taxpayer compliance is a multiple regression model. The results of this research indicate that the application of E-Filing system, taxpayer understanding and taxpayer awareness influence individual taxpayer compliance. The other four independent variables, namely the implementation of E-Biling, taxpayer environment, tax socialization, and tax sanctions have no influence on individual taxpayer compliance.
PENGARUH PROFITABILITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Wijaya, Vanessa Natalia; Tjhai, Fung Jin
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.v3i4.2356

Abstract

Firm value is one of the factors that can affect the decision taken by investors. The aim of this research is to obtain empirical evidence related to the influence of several independent variables on one dependent variable. The dependent variable used in this research is firm value that measured by Tobin’s Q. This research is also has independent variables consisting of profitability, capital structure, managerial ownership, dividend policy, firm size, liquidity, and institutional ownership. The results of this research show that profitability has an unstandardized coefficient value of 7.383, so it can be concluded that profitability has a positive effect on firm value. This also shows that the higher profitability of the company, it proves that a company is running well, so this also influences investors views on whether to invest in a company or not. On the other hand, capital structure, managerial ownership, dividend policy, company size, liquidity, and institutional ownership has no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA TANGERANG Natasha Olivia; Mohammad Eddy Rosyadi
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.v3i4.2365

Abstract

The purpose of this research is to obtain empirical evidence related to the effect of the number of motor vehicles, input mutations, output mutations, taxpayer compliance, vehicles not re-registering, and government policies on Motor Vehicle Tax revenue in Tangerang City. The research data was obtained from the Monthly Report of Realisasi PAD managed by BPD Provinsi Banten UPT Bapenda Cikokol and Ciledug per month and Banten Governor Regulation during 2018 to 2022. Purposive sampling method was used in research sampling with total 116 data after outliers. The hypothesis test used is a multiple regression model. The results of this research show that the number of motor vehicles, output mutations, and taxpayer compliance affect motor vehicle tax revenue. Three other independent variables, namely input mutation, vehicle not re-registering, and government policy have no influence on motor vehicle tax revenue.
PROFITABILITAS, STRUKTUR MODAL, DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN Sinurat , Gamaliel Arta Prima; Jonathan, Aries
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.v3i4.2371

Abstract

The purpose of this research is to provide empirical evidence regarding the influence of profitability, capital structure, managerial ownership, company growth, leverage, liquidity, firm size, and dividend policy to firm value. The population used in this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. There are 54 companies that have met the criteria and resulting 162 data for this research. The data then was analyzed using the multiple regression. The result of this research indicate that profitabilty, capital structure, leverage, and firm size have an effect on firm value. Meanwhile, other variable such as managerial ownership, company growth, liquidity, and dividend policy have no effect on firm value
ANALISIS FAKTOR DAN PERILAKU YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TENTANG PENGGELAPAN PAJAK Kelvin, Kelvin; Rosyadi, Mohammad Eddy
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (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.v4i1.2375

Abstract

Major funding for the state revenue in Indonesia comes from taxes. With tax revenues, the government finances all state expenditures, both routine and developmental, aiming to enhance the prosperity and welfare of the people. However, many government efforts to increase tax revenue do not meet expectations due to the low awareness of taxpayers in fulfilling their tax obligations. This research aims to examine the factors influencing taxpayers' perceptions of tax evasion. It is a primary quantitative study using a questionnaire distributed to taxpayers registered in KPP Pratama Tambora and KPP Pratama Tamansari. The research sample consists of 122 respondents, analyzed using multiple analysis techniques.The results of this study indicate that love of money, discrimination in taxation, understanding of taxation, and subjective norms influence taxpayers' perceptions of tax evasion. However, other independent variables, namely the tax system, tax justice, and religiosity, do not affect taxpayers' perceptions of tax evasion.

Page 33 of 50 | Total Record : 498

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