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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 MODAL INTELEKTUAL, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Hani Oktafia Putri; Diyah Santi Hariyani; Liliek Nur Sulistyowati
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.v4i1.2391

Abstract

Penelitian ini tentantang Pengaruh Modal Intelektual, Corporate Social Responsibility dan Corporate Governance Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Kompas 100). Penelitian ini bertujuan untuk menganalisis pengaruh variabel modal intelektual, Corporate Social Responsibility dan Corporate Governance Terhadap Kinerja Keuangan. Metode penelitian ini menggunakan metode kuantitatif dan analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi dan uji t. hasil pada penelitian ini menunjukkan bahwa, Modal Intelektual berpengaruh positif dan signifikan terhadap kinerja keuangan, Corporate Social Responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan, Corporate Governance berpengaruh positif dan signifikan terhadap kinerja keuangan.
PENGARUH KINERJA MODAL INTELEKTUAL, PERTUMBUHAN PENJUALAN, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS Gunawan, Patricia; Mulyana, Ricky A.
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.v4i1.2393

Abstract

This research was conducted to obtain empirical evidence and also analyze factors that can influence the dependent variabel is financial distress. The independent variabels used in this research are current ratio, cash ratio, debt to total asset ratio, sales growth, institutional ownership and intellectual capital.The population used in this research are consumer cyclicals, consumer non-cyclicals and transportation and logistic listed on the Indonesia Stock Exchange during the 2019-2022 period. The sample in this research consists of 182 companies or 546 data obtained through purposive sampling method. To test the hypothesis, this research used logistic regression. The results of this research show that intellectual capital performance affect financial distress. Meanwhile, current ratio, cash ratio, debt to total asset ratio, sales growth,and institutional ownership do not affect financial distress.
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Elisa, Elisa; Sumarta, Rian
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.v3i4.2400

Abstract

This research aims to obtain empirical evidence regarding the influence of service quality, tax sanctions, tax knowledge, taxpayer awareness, tax socialization, financial conditions, and e-billing implementation on the compliance of individual taxpayers. The subjects of this study are individual taxpayers registered in the DKI Jakarta area. The sampling method employed in this research is purposive sampling, with a total of 91 respondents. The results of this study indicate that the variables of service quality, tax knowledge, taxpayer awareness, and tax socialization have an impact on the compliance of individual taxpayers. Meanwhile, tax sanctions, financial conditions, and e-billing implementation do not affect the level of compliance of individual taxpayers.
FAKTOR – FAKTOR YANG MEMENGARUHI STOCK RETURN PADA PERUSAHAAN MANUFAKTUR Sumarwan, Styven James; Chandra, Santoso
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.v4i1.2403

Abstract

The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns. Abstract: The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns. Abstract: The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT.X TAHUN 2022 Angeline, Angeline; Sukadana, Ida Bagus Nyoman
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.v3i4.2405

Abstract

The purpose of this research was to analyse the appropriateness of the procedures for calculating, depositing, reporting and recording of Value Added Tax carried out by PT.X with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP ) and knowing if the jurnal record has been carried out according to accounting standard. The research method used in this research is the descriptive analysis method. In this research, the supporting documents used were obtained directly from PT.X in the form of secondary data consisting of Output Tax Invoice, Input Tax Invoice, Periodical VAT Return Report, Tax Payment Slip and E-Receipt of Tax Reporting, as well as primary data in the form of interviews. The results of this research prove that the procedures for calculating, depositing, reporting and recording Value Added Tax carried by PT.X are in accordance with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP) and applicable accounting principles.
TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ Bodhi, Ananda; Sukadana, Ida Bagus Nyoman
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.v4i1.2407

Abstract

This research was conducted with the aim of analyzing the practice of calculating, depositing, reporting and recording value added tax at PT XYZ in 2022 with the provisions of the VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Law no. 7 of 2021, and generally applicable tax accounting principles. The form of this research is qualitative descriptive analysis research. Data obtained from internship activities for the purposes of preparing this research include Tax Invoices, Periodic VAT Notification Letters with attachments, Proof of VAT Deposits, Proof of VAT Reporting, and Recording Journals obtained directly from PT XYZ. The results of this research explain that PT XYZ as a whole carries out procedures for calculating, depositing, reporting and recording VAT in accordance with VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, and generally applicable tax accounting principles.
PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Meisya, Meisya; Rinjani, Rinjani
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.v3i4.2411

Abstract

This study aims to provide empirical evidence that corporate governance consisting of institutional ownership, independent commissioners, board of directors’ size, and company size, also leverage, return on assets, and sales growth has an influence towards earnings management. The population that is used in this research are non-cyclicals and cyclicals companies listed in the Indonesia Stock Exchange from 2020 to 2022. The sampling method used purposive sampling, with a total sample of 64 companies or 192 data that met criteria. This research uses multiple regression method. The results of this research indicate that all independent variables, namely institutional ownership, independent commissioners, board of directors’ size, company size, leverage, return on assets, free cash flow and sales growth have no influence on earnings management.
PENGARUH KESULITAN KEUANGAN, MOTIVASI PAJAK, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Sugito, Jesica; Wijoyo, Dewi Sari
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.v3i4.2413

Abstract

This research aims to determine whether financial distress, tax motivation, return on asset, financial leverage, sales growth, company size, and free cash flow have an influence on earnings management. The sample used in this study consists of consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2019 - 2022, totalling 62 selected companies as the research sample. The sample selection is conducted by using purposive sampling method, resulting in 62 companies for this research. The analysis utilized a multiple linear regression model. The findings indicate that financial distress, financial leverage, and sales growth have a positive impact on earnings management. This implies that higher levels of financial distress, financial leverage, and sales growth increase the likelihood of earnings management within a company. On the other hand, asset returns and free cash flow show a negative influence on earnings management. This implies that higher levels of, asset returns and free cash flow reduce the likelihood of earnings management practices within a company. Furthermore, variables such as tax motivation and company size do not affect earnings management, indicating that regardless of the figures related to tax motivation and company size, they do not influence the likelihood of earnings management within a company.
KESULITAN KEUANGAN, KOMITE AUDIT, DAN FAKTOR LAINNYA YANG MEMENGARUHI MANAJEMEN LABA Saputra, Gerry; Rinjani, Rinjani
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.v4i1.2414

Abstract

This study was conducted to obtain empirical evidence on whether financial difficulties, audit committees and other factors affect profit management. The variety of independent variables used in this study includes financial distress, audit committee, leverage, financial stability, financial target, firm size, board size, and dividend payment. This study used a sample of 111 data from 37 companies listed in the Consumer Cyclicals and Consumer Non-Cyclicals sectors on the Indonesia Stock Exchange from 2020 to 2022. Sample selection in this study used purposive sampling and data analysis using multiple regression. Based on data analysis shows that dividend payments have an influence on profit management practices. In addition, other independent variables, such as financial hardship, audit committee, leverage, financial stability, financial targets, company size, and board size did not show any influence on profit management practices.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Sendyanto , Sendyanto; Tjhai, Fung Njit
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.v3i4.2416

Abstract

The purpose of this study is to examine the effect of the independent variables of leverage, firm size, size of a public accounting firm, profitability, audit committee, institutional ownership, and sales growth on the dependent variable tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesian Stock Exchange (IDX). The sample selection method used a purposive sampling method, where in this study obtained 66 manufacturing companies during the 2019-2021 period that met the criteria so that the data used as a sample for this study amounted to 198 sample data. The data used in this study is secondary data sourced from the Indonesian Stock Exchange website. To test each independent variable on tax avoidance, this study uses a multiple regression model. The results of this study indicate that the variables that influence tax avoidance are leverage, company size, and profitability that affect tax avoidance. While the variables size of a public accounting firm, audit committee, institutional ownership, and sales growth show no effect on tax evasion. The leverage variable has an effect on tax avoidance because the greater the debt, the lower the taxable profit because the tax incentive for debt interest is greater. The company size variable has an effect on tax avoidance because the larger the company size, the company management efforts to try to reduce the tax burden. The variable profitability affects tax avoidance because the higher the level of company profitability, the more mature the company is in positioning tax planning which aims to reduce the amount of tax burden liabilities.

Page 34 of 50 | Total Record : 498

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