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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 BERPENGARUH TERHADAP PRAKTIK TAX AVOIDANCE DALAM PERUSAHAAN Subhakti , Christian; Tjhai, Fung Njit
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.v4i1.2417

Abstract

Tax avoidance is an attempt to avoid taxes legally that does not violate tax regulations. The existence of loopholes in the tax law makes tax avoidance practices often carried out by taxpayers. The purpose of this research is to obtain empirical evidence regarding the influence of transfer pricing, leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress on tax avoidance. The objects used in this research are companies in the consumer non-cyclicals and consumer cyclicals sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The sample of this research used a purposive sampling method and resulted in a total of 270 data from 90 companies that met all the criteria. The method used in this research is multiple linear regression analysis. The results of this research indicate that transfer pricing influences tax avoidance. While leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress have no influence on tax avoidance
FAKTOR - FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN Octaviani, Erica Safira; Maria, Maria
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.v3i4.2418

Abstract

The purposes of this study is to obtain empirical evidence on the factors that influence the variables of profitability, firm size, leverage, price earnings ratio, corporate social responsibility, and audit committee on firm value. This study is used samples from consumer non cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. The sample selection method was carried out using purposive sampling method, as a result there were 54 companies with a total of 162 data used. This study used multiple regression analysis to analyze the data. The results of this study indicate that there is an influence between profitability and price earnings ratio on firm value. Meanwhile, firm size, leverage, corporate social responsibility and audit committee have no effect on firm value.
PENGARUH CSR DICLOSURE DAN PERTUMBUHAN LABA TERHADAP MANAJEMEN LABA DENGAN DIMODERASI OLEH INSTITUTIONAL OWNERSHIP Humairah, Aisy Putri; Maria, Maria
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.v4i1.2422

Abstract

Pelaporan keuangan tidak akan terlepas dari sebuah proses akuntansi. Pelaporan keuangan mencakup informasi-informasi yang dapat berpengaruh besar dalam kelangsungan hidup perusahaan. Salah satu indikator yang berpengaruh besar dalam laporan keuangan adalah laba perusahaan. Laba perusahaan dapat menunjukkan bagaimana kinerja keuangan perusahaan dan mengukur tingkat efisiensi operasional dari perusahaan tersebut. Penelitian ini ditujukan untuk melihat apakah csr disclosure, pertumbuhan laba, ukuran bisnis, bid-ask spread, independent commisioners yang dimoderasi dengan institutional ownership berpengaruh terhadap manajemen laba. Objek penelitian yang digunakan adalah perusahaan non-keuangan sektor consumer cyclicals dan consumer non-cyclicals yang konsisten terdaftar di Bursa Efek Indonesia selama periode tahun 2019 sampai dengan tahun 2022. Pengambilan sampel yang digunakan didalam penelitian adalah purposive sampling. Dengan data sampel total sebanyak 222 data, 74 perusahaan yang memenuhi persyaratan sampel. Hasil penelitian menunjukkan bahwa ukuran bisnis, csr disclosure, pertumbuhan laba, bid-ask spread, independent commisioners berpengaruh negatif dan tidak berpengaruh terhadap manajemen laba dan dengan dimoderasi oleh institutional ownership.
THE INFLUENCE OF CONSUMERS, EMPLOYEES, MEDIA AND SHAREHOLDERS’ ENGAGEMENT ON THE QUALITY OF SUSTAINABILITY REPORTING IN INDONESIA Nisa, Siti Ammara Fazilatun
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.v4i1.2423

Abstract

This study delves into the nuanced variables of sustainability reporting quality within the context of energy, basic materials, industrial, consumer non-cyclicals, consumer cyclicals, as well as transportation and logistics sectors. Employing a content analysis on companies’ reports, this research scrutinizes the depth and breadth of consumer, employee, media, and shareholders’ engagement on the quality sustainability reporting of companies listed on the IDX from the period of 2019-2022. In pursuit of these objectives, a quantitative study approach was employed. The research design encompasses content analysis to examine the quality of sustainability reporting from a representative sample of 45 organizations within the energy, basic materials, industrial, consumer non-cyclicals, consumer cyclicals, as well as transportation and logistics sectors. Additionally, in this research, the Multiple Logistic Regression analysis was used. The research findings underscore four key aspects; in regards to the hypotheses tested. All four variables- consumer, employee, media, and shareholders’ engagement- emerged as critical determinants impacting the quality of sustainability reporting. These findings contribute to the existing body of knowledge by offering practical implications for organizations aiming to elevate their sustainability reporting quality, thereby fostering a more transparent and responsible business environment.
PENGARUH RISIKO LITIGASI, INTENSITAS MODAL, DAN FAKTOR-FAKTOR LAINNYA TERHADAP KONSERVATISME AKUNTANSI Nagano, Kevin; Djashan , Indra Arifin
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.v4i1.2436

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi konservatisme akuntansi. Faktor-faktor tersebut adalah kepemilikan manajerial, kepemilikan institusional, komisaris independent, leverage, risiko litigasi, dan intensitas modal. Populasi dari penelitian ini adalah Perusahaan dari sektor Consumer Cyclicals dan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai dengan 2022. Sampel penelitian diperoleh dari metode purposive sampling dengan 161 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan regresi linear berganda untuk analisis data. Hasil penelitian ini menunjukan bahwa leveragememiliki pengaruh terhadap konservatisme akuntansi. Sedangkan, variabel kepemilikan manajerial, kepemilikan institusional, komisaris independen, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Putri, Atlin Syaqia Syawali; Lasar, Hilary Flora A.T.
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.v4i1.2437

Abstract

The research aims to obtain empirical evidence of the influence of independent variables such as institutional ownership, profitability, leverage, capital intensity ratio, sales growth and company size on the dependent variable of tax avoidance. The research uses companies in the Consumer Non-Cyclicals and Consumer Cyclicals sectors listed on the Indonesian Stock Exchange for the period 2020 to 2022. The sampling method used in this study was purposive samplings by setting five sample criteria, thus obtaining samples of as many as 58 companies with a total of 174 data. The data analysis method used in this study is the multiple regession method. The results of this research show that the variables profitability, leverage, sales growth and company size have an influence on tax avoidance. Institutional ownership and capital intensity ratio have no influence on tax avoidance.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Hermanto, Jeanny Angel; Lekok, Widyawati
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.v4i1.2452

Abstract

This research aims to obtain empirical evidence on whether the components of corporate governance, financial performance, and tax avoidance have an influence on firm value for non-financial companies listed in Indonesia Stock Exchange. The independent variables used in this research such as Capital Structure, Institutional Ownership, Managerial Ownership, Profitability, Tax Avoidance, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover with the dependent variable which is Firm Value. This object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2020-2022 as the population. Then, the sampling process from data used purposive sampling method and used multiple regression as a method for analyzing data. This sample used in this research was 102 data from 34 companies that passed the criteria. This research states that Profitability and Tax Avoidance has positive effect on Firm Value. However, other independent variables such as the Capital Structure, Institutional Ownership, Managerial Ownership, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover have no effect on Firm Value.
PENGARUH TAX AVOIDANCE DAN FIRM SIZE BESERTA VARIABLE LAINNYA TERHADAP FIRM VALUE Ryan, Nicholas; Suryanto, Suryanto
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.v4i1.2456

Abstract

Abstract: This study aims to provide empirical evidence regarding the influence of tax avoidance, profitability, liquidity, leverage, firm size, and dividend policy on firm value. The population in this study consists of companies in the cyclicals and non-cyclicals sectors listed on the IDX from 2020 to 2022. The sample was obtained using purposive sampling method, with 35 companies selected as the sample, resulting in a total of 103 data points after outlier testing. This research uses multiple linear regression model to test hypotheses and to analyse the data. The results of this study indicate that profitability, liquidity, and leverage have an influence on firm value. However, tax avoidance, firm size, and dividend policy do not have an influence on firm value. Keywords: firm value, tax avoidance, profitability, liquidity, leverage, firm size, dividend policy
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Michelle, Michelle; Zubaidi, Umar Issa
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.v4i1.2457

Abstract

Abstract: The aim of this research on firm value is to obtain empirical evidence regarding the effect of profitability, solvability, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership could influence a firm value. This study employs a population of non-financial sector companies listed on the Indonesia Stock Exchange over a 3-year time period, specifically from 2020-2022. The total sample size utilized for this research comprises 65 company and 195 data. The research applies purposive sampling method within a multiple regression model as a data analysis process. The research findings showed that profitability and solvability have positive influence on firm value. Whereas, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership do not significantly impact a firm value.
PENGARUH KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Himawan, Chealsea Aury; Suryanto, Suryanto
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.v4i1.2458

Abstract

Abstract: The purpose of this study is to empirically examine the factors that affect the earnings management. This study uses independent variables audit quality, financial leverage, profitability, firm size, sales growth, audit committee, free cashflow, company age and earnings management as the dependent variable. The study was conducted on 61 consumer cyclicals & consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that audit quality and free cashflow have a negative effect and profitability has a positive effect on earnings management. While financial leverage, firm size, sales growth, audit committee, and company age have no effect on earnings management coefficient.  

Page 35 of 50 | Total Record : 498

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