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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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INCOME SMOOTHING PRACTICE ON MANUFACTURING COMPANIES IN INDONESIA Stewart, Stewart; 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.v4i2.2537

Abstract

This study seeks empirical evidence regarding the influence of profitability, company size, financial leverage, stock price, cash holding, dividend payout ratio, and audit committee. This study uses data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample amounted to 129, obtained by the purposive sampling method. The hypothesis of this study was carried out using binary logistic analysis. The study's results for profitability, cash holding, stock price, and financial leverage show that they do not influence income smoothing practices. Apart from the variables above, the dividend payout ratio and audit committee positively affect income smoothing practices. In contrast, company size hurts income-smoothing practices. The positive influence states that the greater the dividend payout ratio and audit committee, the greater the influence of company management to carry out income smoothing practices, while for the negative influence, the larger the company's size, the lower the income smoothing practices in the company will be.
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PERUSAHAAN Albertus, Wenny; Susanty, Meinie
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.v4i2.2539

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, independent commissioners, management compensation, profitability, leverage, and capital intensity ratio on tax management. The data used in this research are consumer cyclical and non-cyclical companies that are consistently listed on the Indonesia Stock Exchange (BEI) for three years from 2020 to 2022. Purposive sampling method is used in this research with total sample of 64 companies or 192 years of data. The data obtained from the samples were analyzed using multiple regression methods. The results of this research show that the variables company size, profitability, and leverage have an influence on tax management, while independent commissioners, management compensation, and capital intensity ratios have no influence on tax management.
DETERMINAN PENERIMAAN PAJAK PERTAMBAHAN NILAI Putri, Adeline Kezia; Pradipta, Arya
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.v4i2.2541

Abstract

The purpose of this research is to obtain empirical evidence of the effect of the Self Assessment System, Tax Audit, Tax Collection, Number of Taxable Entrepreneurs, Number of e-billings and Number of e-filings on value added tax revenue at KPP Pratama Tanjung Pandan. The population in this study were all corporate taxpayers at KPP Pratama Tanjung Pandan. The sampling technique in this study used purposive sampling technique so that the samples are taken based on certain criteria. The criteria used are corporate taxpayers who are registered and active as taxable entrepreneurs at the Tanjung Pandan KPP Pratama during the 2015-2022 period. The research carried out is a time series study for 8 years with monthly data units, so the total number of samples was 96. The results of this research show that 2 (two) independent variables, Self Assessment System and e-billing have a positive effect on value added tax revenues at KPP Pratama Tanjung Pandan. Meanwhile, the other 4 (four) independent variables are tax audit, tax collection, taxable entrepreneurs, and e-filing have no effect on value added tax revenue at KPP Pratama Tanjung Pandan.
PENGARUH GREEN ACCOUNTING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Arneta, Cindy; Susanti, Apit
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.v4i2.2555

Abstract

This research aims to determine the influence of the independent variables, namely green accounting, environmental performance, company size, profitability, capital structure and company growth on the dependent variable, namely company value in consumer non-cyclicals and basic materials sub-sector companies that are consistently listed on the Indonesia Stock Exchange (BEI). during the period 2020 to 2022. This research used a purposive sampling method with results from 38 companies in the consumer non-cyclicals, customer cyclicals and basic materials sub-sectors listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022 with a total of 112 company data after outliers. This research uses a multiple regression model as a data analysis method. The results in this study show that the profitability variable has a positive effect on company value, which means that the higher the profitability, the higher the company value will be and the company growth variable has a negative effect on company value, which means that the more company growth increases, the company value will decrease. Meanwhile, green accounting variables, environmental performance, company size and capital structure have no effect on company value.
PERAN AUDIT COMMITTEE SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENT Frecilia, Frecilia; Wijaya, Novia
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.v4i2.2556

Abstract

This study aims to provide empirical evidence about the influence of external pressure, changes in auditors, nature of industry, changes in directors, political connections of fraudulent financial statements through the audit committee as a moderating variabel. The second objective is to identify the influence of CEO education and effective monitoring on fraudulent financial statements. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research sample was obtained through the purposive sampling method where there were 402 data that had been collected as samples. The data were analyzed using multiple regression methods to test the entire hypothesis. The results of this research indicate that external pressure has a negative impact on fraudulent financial statements. Therefore, the more significant the amount of debt obtained by a company, the more intensive the supervision conducted by creditors on the credit history of the company, and fraudulent activities can be detrimental to the company. The nature of the industry and effective monitoring have a positive impact on fraudulent financial statements. The audit committee strengthens the relationship between external pressure and fraudulent financial statements, while weakening the relationship between the nature of the industry and fraudulent financial statements. Moreover, changes in auditors, changes in directors, political connections, CEO education, changes in auditors moderated by the audit committee, changes in directors moderated by the audit committee, and political connections moderated by the audit committee have no significant influence on fraudulent financial statements.
PENGARUH ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Zhamaia, Della Zahra; Vivianti, Jenny
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.v4i2.2560

Abstract

The purpose of this research was to dertermine the effect of environmental performance, intellectual capital, tax avoidance, managerial ownership, profitability, and leverage on firm value. In this research, firm value were measured by price to book value (PBV). The population in this study consists of companies in the consumer non-cyclicals, and basic materials sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample used in this study were 39 companies, and the total data used was 117 data using a purposive sampling method. This research use multiple regression analysis method. The results of this study indicate that intellectual capital, tax avoidance, profitability and leverage have an influence on firm value, while environmental performance and managerial ownership have no effect on firm value.
The EFFECT OF GROWTH OPPORTUNITY AND OTHER FACTORS ON ACCOUNTING CONSERVATISM Putri, Helmalia; Karmudiandri , Arwina
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.v4i2.2567

Abstract

The purpose of this study is to obtain empirical evidence about the effect of institutional ownership, liquidity, growth opportunity, managerial ownership, leverage, and firm size as independent variables on accounting conservatism as the dependent variable. This research uses the market-to-book ratio to measure accounting conservatism. This research uses sample data from companies in the consumer cyclicals and consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sample selection in this study used purposive sampling method, resulting in 72 companies that met the criteria and were selected as sample data total 288 data. In testing the hypothesis, this study uses multiple regression method. The result of this study concluded that the independent variable leverage has a positive effect on accounting conservatism, while firm size has a negative effect on accounting conservatism. Meanwhile, the other independent variables institutional ownership, liquidity, growth opportunity and managerial ownership has no affect to accounting conservatism.
INVESTMENT DECISION, PROFITABILITY AND OTHER FACTORS AFFECTING FIRM VALUE Setiawan, Alvin Buddhi; Prajitno, Sugiarto
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.v4i2.2568

Abstract

This research was conducted with the aim of providing empirical evidence that corporate social responsibility, along with other factors such as institutional ownership, dividend policy, investment decision, earnings, leverage, and profitability have an impact on firm value. The study used multiple linear regression and was processed using statistical package. The data used in the research from cyclical and non – cyclical companies that consistenty been listed in indonesia Stock Exchanges for the 2020-2022 period with a research period of 2020-2022. The results of this research indicate that investment decision and profitability have positive impact a significant on firm value and dividend policy have negative impact on firm value.  Meanwhile, variable institutional ownership, corporate social responsibility, leverage and earnings don’t have a significant impact on firm value.
PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP FINANCIAL DISTRESS Bagaskara, Garin Fadh; Mulyana, Ricky A.
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (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.v4i3.2574

Abstract

This research has the intention to gather empirical evidence on whether the net profit, operating cash flow, working capital, earnings management, leverage, company size and profitability can affect financial distress. This research involved data on 495 companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Overall, a total of 165 companies were obtained with a research sample of 495 data. Sample selection used the purposive sampling method, while data analysis was using the binary logistic regression method. The outcomes obtained indicate that net profit, working capital, and company size influence financial distress. Large companies with positive profits tend to be considered financially healthier and easier to manage resources and obtain investment so as to avoid financial distress. Meanwhile, operating cash flow, earnings management, leverage and profitability do not affect financial distress
POTENSI NON-DEBT TAX SHIELD DALAM MEMITIGASI PRAKTIK MANAJEMEN LABA Sinurat, Fransiska Fenny Liliani; Destriana, Nicken
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.v4i2.2577

Abstract

This study investigates the practice of earnings management, a topic of significant interest due to its reflection on managerial behavior in financial reporting. Earnings management involves manipulating reported earnings to present a desired financial picture. This research aims to uncover empirical evidence regarding the impact of non-debt tax shield, profitability, firm size, leverage, growth, and board of directors on earnings management within consumer cyclical and non-cyclical companies. The study focuses on consumer cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using a judgment sampling method with four criteria, 151 companies were selected. Multiple regression analysis was employed to test the hypotheses. The findings indicate that non-debt tax shield and company size negatively influence earnings management, while profitability and growth positively affect it. However, leverage and the board of directors show no significant impact on earnings management.

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