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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING Christina, Silvy; Handojo, Irwanto; Djahsan, 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.v4i1.2487

Abstract

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.
IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) PENGELOLAAN SPARE PART PADA PT. ABADI PRATAMA INDUSTRI Rizal, Rizalzaelani; Patandung, Heri; Supendi, Supendi; Suzanto, Boy
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.v4i2.2501

Abstract

The focus of this research is to determine how to implement Enterprise Resource Planning (ERP) Spare Part Management at PT. Abadi Pratama Industri. This research uses descriptive research type. The data sources used in this research are primary and secondary data. To obtain information that is relevant to the problems discussed, the author uses information gathering methods such as observation, interviews, documentation and literature. Based on the results of the Spare Part Management research before using the Enterprise Resource Planning (ERP) network procedures on cash disbursement are still carried out by the same function, the related documents are incomplete and made manually and the financial statements made are not separate and there are no document numbering. Spare Part Management after using the Enterprise Resource Planning (ERP) network procedures for cash disbursement carried out by different functions, the related documents are in accordance with the procedures and are created automatically based on the system and the financial reports that have been made are separate and there are document numbe rs generated by the system ERP. ERP implementation of spare part management at PT. Abadi Pratama Industri as a whole shows better results and is in accordance with the procedure.
PENGARUH STRUKTUR MODAL DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Anastasya, Stella Lewinsky; Tjhai, Fung Jin
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.v4i2.2505

Abstract

This study aims to analyze how the capital structure, institutional ownership, managerial ownership, profitability, company size, dividend policy, and current ratio influence the firm value. The research used all companies listed on the Indonesia Stock Exchange (IDX) except for the financial sector over a 3-year period, from 2020 to 2022. Purposive sampling was employed as the sampling method, and multiple regression analysis was used for data analysis. There were 65 companies and 195 data that met the research criteria. The research findings indicate that capital structure and profitability have a positive influence on company value. High capital structure and profitability lead investors to perceive that the company has promising prospects in the future thereby increasing firm value. Company size has a negative impact on company value because having substantial but idle assets can adversely affect company performance which results decreasing firm value. However, institutional ownership, managerial ownership, dividend policy, and current ratio do not affect firm value.
PENGARUH RASIO KEUANGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA Santoso, Michael Adrian; Tjhai, Fung Jin
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.v4i2.2506

Abstract

The purpose of this research is to obtain empirical evidence about the effect of return on equity, debt to equity ratio, current ratio, firm size, dividend payout ratio, managerial ownership, institutional ownership, and free cash flow on firm value. This research uses samples from all companies except financial sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 with 65 listed non-financial companies used as samples in this research. This sample selection used the purposive sampling method with research data with a total of 195 data and analysis using multiple linear regression. The results of this research showed that return on equity and debt to equity ratio have positive effect on firm value. Higher return on equity shows that the company is generating higher profits and the profits can exceed the cost of equity, thereby giving a positive impression to shareholders which can increase firm value. Higher debt to equity ratio means that the company is more confident about the company’s prospects and increases the management discipline in managing company’s financial, which makes investors interested in buying shares, thereby increasing firm value. Other independent variables such as current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership have no effect on firm value.
PENGARUH WHISTLEBLOWING SYSTEM DAN FAKTOR LAINNYA PADA INTEGRITAS LAPORAN KEUANGAN Jennyver, Jennyver; Mungniyati, Mungniyati
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.v4i2.2521

Abstract

The objective of this research is to obtain empirical evidence regarding variables influencing the integrity of financial statements. Specifically, institutional ownership, managerial ownership, independent commissioners, audit tenure, whistleblowing system, leverage, and company size on integrity financial statements. The population used in this study consists of companies in the cyclicals and non-cyclicals consumer sectors listed on the Indonesia Stock Exchange (IDX) from 2020 until 2022. Sample selection was conducted using purposive sampling method, resulting in 543 data samples or 181 companies meeting the sample selection criteria. The collected sample data were tested and analyzed using multiple regression analysis. The findings of this research indicate that institutional ownership and leverage affect the integrity of financial statements. Meanwhile, managerial ownership, independent commissioners, audit tenure, whistleblowing system, and company size do not have a significant impact on the integrity of financial statements.
CORPORATE GOVERNANCE, FIRM SIZE DAN EARNINGS MANAGEMENT Yuwono, Martinus Ryno Prisilino; Marlinah, Aan
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.v4i2.2524

Abstract

The aims of this research is to determine empirical evidence regarding the influence of corporate governance, firm size, leverage, sales growth as independent variable to earnings management as dependent variable in listed consumer cyclical and non-cyclical companies on the Indonesia Stock Exchange . Earnings management variable in this research was measured using the Modified Jones Model developed by Dechow et al. This research used a sample of 108 consumer cyclical and non-cyclical sector companies on the Indonesia Stock Exchange for the period 2020-2022 by purposive sampling method.  This research uses multiple regression method to determine relation between each independent variable to variable dependent. The results of this research show that independent variables such as board of director’s,  auditor’s size, firm performance and firm size have effect on earnings management, while other independent variables such as managerial ownership, leverage, sales growth, and audit committee have no effect on earnings management.  
KOMPLEKSITAS AUDIT DAN FAKTOR LAIN: APAKAH MEMENGARUHI AUDIT REPORT LAG Irene, Irene; Tjahjono, Rudi Setiadi
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.v4i2.2528

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of audit complexity, ownership concentration, profitability, solvency, liquidity, audit committee, public accounting firm size, company size, and company age on audit report lag. Audit report lag can be minimized by knowing the factors that affect the audit report lag in companies in Indonesia.This study uses secondary data which is the financial statement data of non-financial companies for the period 2015 to 2019 which are listed on the Indonesia Stock Exchange (IDX). The selected sample in this study has been determined by the criterias using the purposive sampling method. The sample selection of 142 companies was tested using multiple regression analysis. The results of this study indicate that solvency, liquidity, audit committee, size of public accounting firm, and company age have no effect on audit report lag. The results of this study differ from the ownership concentration, profitability, and company size which have a negative effect on the audit report lag. On the other hand, audit complexity has a positive effect on audit report lag.
PENGARUH INVESTMENT DECISION, PROFITABILITY, DAN FAKTOR LAIN TERHADAP FIRM VALUE Winda, Winda; Jonathan, Aries
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.v4i2.2533

Abstract

The increasing performance of the firm is one of the interests of investors in investing. The value of a firm is reflected in its share price which continues to increase in the long term. The higher the share price, the higher the firm value. The purpose of this study is to obtain empirical evidence about the effect of dividend policy, investment decision, leverage, profitability, firm size, current ratio, managerial ownership, and total assets turnover on firm value. The object of this study are consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange from year 2020 until year 2022. The selection sample in this study used purposive sampling method with a total 105 data samples used. This study used a multiple regeression in analyzing the data. The results of this study indicate that leverage, profitability, investment decision, and managerial ownership affect firm value. Leverage has a positive effect on firm value, the use of debt as a source of funding can optimize the company's operational activities to obtain the benefits that the company wants to achieve so that it can increase the firm value. Profitability has a positive effect on firm value, high level of profitability will attract investors to invest so that it can increase the firm value. Investment decision has a negative effect on firm value, inappropriate investment decisions can affect the development of a company’s business so that can reduce investor confidence and decrease the firm value. Managerial ownership has a negative effect on firm value, high managerial ownership will make management make decisions only to prosper the interests of management in decision making, so that investors do not have maximum control and decrease the firm value. Meanwhile, the dividend policy, firm size, current ratio, and total assets turnover have no effect on firm value.
PENGARUH AUDIT COMMITTEE, CASH HOLDING, DAN FAKTOR-FAKTOR LAINNYA TERHADAP PERATAAN LABA Silaban, Nico Chandra; Marlinah, Aan; Supriatna, Dicky
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.v4i2.2534

Abstract

The aim of this research is to empirically prove that company size, profitability, dividend policy, leverage, audit committee, cash holding and institutional ownership are able to predict the probability of company management implementing income smoothing practices. This research uses a population of companies in the consumer cyclicals and consumer non-cyclicals sectors that have been listed on the Indonesia Stock Exchange from 2017 to 2022, with 34 companies selected as samples. The sample was selected using a purposive sampling method and analyzed using the logistic regression method. The results of this research show that company size, dividend policy, leverage, audit committee, cash holding, and institutional ownership cannot predict the probability of company management implementing income smoothing practices, while profitability can predict the probability of company management implementing income smoothing practices.
EARNING MANAGEMENT IN MANUFACTURING COMPANIES IS INFLUENCED BY COMPANY CHARACTERISTICS AND AUDIT ELEMENTS Khairani, Munisha; Siahaan, Magda
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.v4i2.2536

Abstract

This study seeks empirical evidence regarding the effect of growth opportunities, leverage, fixed asset turnover, profitability, company size, company age, audit quality, audit independence, and audit committee on earnings management. This study uses the reporting of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research sample consisted of 309 data, which were selected as the final sample using purposive sampling. This study uses multiple regression analysis with the SPSS program to test the relationship between independent and dependent variables. The results of this study indicate that the variables of growth opportunity, profitability, and audit quality affect earnings management. While the variables of leverage, fixed asset turnover, company size, company age, audit independence, and audit committee do not affect earnings management.

Page 36 of 50 | Total Record : 498

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