cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281318662445
Journal Mail Official
ejatsm@tsm.ac.id
Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
E-Jurnal Akuntansi TSM
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 498 Documents
THE EFFECT OF FINANCIAL RATIO AND BUSINESS RISK ON FIRM VALUE Kumala, Tirta; Chandra, Santoso
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.v4i2.2578

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios and business risk on firm value. There are eight independent variables in this study, namely profitability, leverage, liquidity, business risk, company size, institutional ownership, asset management, and company growth. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022 with specifications for the energy industry, consumer cyclicals, and consumer non-cyclicals. The sampling technique used in this study is purposive sampling and uses multiple regressions in analyzing data. There are 58 companies that passed the sample selection criteria from 174 data. The results of this research indicate that profitability, leverage, business risk, and firm size affect firm value. Meanwhile, other independent variables such as liquidity, institutional ownership, assets management, and company growth have no effect on firm value.
PENGARUH RASIO KEUANGAN DAN FAKTOR LAINNYA TERHADAP FIRM VALUE DI INDONESIA Theodora, Theresia; Sanjaya, Riki
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.v4i2.2583

Abstract

This study aims to obtain empirical evidence and determine the effect of the independent variables Return on Asset, Debt to Asset Ratio, Current Ratio, Firm Size, Dividend Payout Ratio, Tax Avoidance, and Asset Growth on the dependent variable Firm Value. The research objects used in this study are consumer non-cyclicals and consumer cyclicals sectors companies listed on the Indonesia Stock Exchange (IDX) from the period 2020 to 2022. The sampling method in this study uses purposive sampling and implements the multiple regression method, there are 32 companies selected according to the criteria, with 96 data as the final sample. The results showed that Return on Asset and Debt to Asset Ratio have a positive influence on Firm Value. While Current Ratio, Firm Size, Dividend Payout Ratio, Tax Avoidance, and Asset Growth have no effect on Firm Value.
PENGARUH INSTITUTIONAL OWNERSHIP, PROFITABILITY DAN FAKTOR LAINNYA TERHADAP FIRM VALUE Irfani, Dian; Sanjaya, Riki
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.v4i2.2584

Abstract

The aim of this research is to determine whether there is an influence of dividend policy, institutional ownership, funding policy, investment decisions, profitability, liquidity, and activity ratio as independent variables on firm value as a dependent variable in cyclical and non-cyclical consumer sector companies listed in Indonesia stock exchange. This research uses consumer cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2020 to 2022 and uses a purposive sampling method by determining seven sample criteria to obtain a sample of 37 companies and a total of 111 data. The data analysis method used in this research is multiple linear regression. The results of this research show that the profitability and activity ratio variables have a positive effect on firm value. The liquidity variable has a negative effect on firm value. Meanwhile, the dividend policy, institutional ownership, funding policy and investment decision variables have no effect on firm value.
PENGARUH TAX AVOIDANCE, DIVIDEND POLICY, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Govindo, Gabriela Giselin; 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.v4i2.2593

Abstract

The increasing level of business competition in Indonesia causes every company to try to develop its firm value. One of which is through capital which can be obtained by selling shares. Firm value is an important influencing factor for making investment decisions because investors will pay attention to how well the company's performance is. This research was conducted with the aim of obtaining empirical evidence regarding the influence of the independent variables dividend policy, investment decision, leverage, profitability, firm size, liquidity, institutional ownership, and tax avoidance. The object of this research uses a population of all consumers non-cyclicals and consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. Sample selection was carried out using a purposive sampling method. Data analysis uses multiple linear regression. The data that passed the sample selection criteria was 33 company data out of a total of 99 company data. The testing results indicate that profitability and leverage influence firm value. A high level of leverage makes the company able to maximize its operational activities to obtain high profits so that it becomes a positive signal for investors and increases firm value. A high profitability serves as a signal that the company has good growth prospects in the future so that investors will be more interested in investing and contributing to an increase in the firm value. However, dividend policy, investment decision, firm size, liquidity, institutional ownership, and tax avoidance show no significant influence on firm value
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Cen, Bui; Jonathan, Aries
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.v4i3.2596

Abstract

This study is to obtain empirical evidence that financial performance, firm size, leverage, board of directors size, auditors size, share issuance activity, independent commissioner effect earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange (IDX) with research period from 2018 to 2020, where there are 162 companies were successfully selected as research samples. The sample selection method used in this research is purposive sampling method while data were analyzed using multiple regression method. The result of this research shows that financial performance, auditors size, and independent commissioner have significant effect on earnings management. The result explains that high financial performance has the ability to generate high profits and it will tend to do the earnings management. The larger size of auditor and number of independent commissioners will increase supervision of the financial statements and it will prevent the earnings management practices. While firm size, leverage, board of directors size, and share issuance activity have no significant effect to earnings management.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN PENDANAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Mayandari, Gita; Jonathan, Aries
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.v4i3.2597

Abstract

The purpose of this research is to obtain an empirical evidence of institutional ownership, funding policy, firm size, cash holding, profitability, liquidity, capital structure and investment decision have an influence on firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2017 until 2019. Sample selection method used was purposive sampling, there were 80 companies met the criteria, resulting 240 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research.The result showed that firm size, profitability and investment desicion have an effect toward firm value. While five of the other independent variables there are institutional ownership, funding policy, cash holding, liquidity and capital structure do not have an effect on firm value.
FINANCIAL RATIOS AFFECTING FIRM VALUE AND CORPORATE GOVERNANCE AS MODERATING VARIABLE Abeputri , Audrie; Handojo, Irwanto
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.v4i2.2599

Abstract

The goal of this research is to gather the empirical data regarding the influence of financial performance, leverage, board of commissioner, sales growth, firm size, liquidity, and dividend policy on firm value. Moreover, corporate governance moderates the impact of financial performance on firm value. The non-financial company used in this research is the consumer cyclicals and non-cyclicals companies with total 43 companies listed on the Indonesia Stock Exchange from 2020 to 2022. The hypothesis testing method used is multiple regression method that resulting financial performance, board of commissioner, sales growth, firm size, and liquidity impact the value of a firm. Strong financial performance will attract investors to invest in company, which will grow stock price. Independent commissioner monitors company’s financial statement that is align with company’s real condition, so it increases investor’s trust as well as firm value. Higher sales growth, the lower firm value due to higher tax expense and production cost. Higher total asset causes lack of efficiency in supervising operational activities and strategies by management. Greater current assets, reflect higher current ratio, have lower return than fixed assets. Therefore, the firm value will decrease. Corporate governance negatively moderates the influence of financial performance on firm value. In decision-making, investors consider high managerial ownership due to opportunistic management’s propensity. Meanwhile, leverage and dividend policy have no impact on firm value.
PENGARUH FRAUD PENTAGON PADA KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Cahyanita, Bintang Nadya; Palupi, Agustin
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.v4i2.2600

Abstract

This research aims to investigate the impact of the Pentagon fraud case on fraudulent practices in manufacturing company financial reports. The Pentagon fraud case is one of the cases involving manipulation of financial reports. This research uses a sample of companies in the consumer cyclicals and consumer non-cyclicals sectors which are successively listed on the Indonesia Stock Exchange (BEI) in 2020-2022. This research sample used a purposive sampling method with a research sample of 176 companies. The research method for measuring the existence of manufacturing company financial reports uses the F-Score model. The results of this research show that financial targets and the nature of the industry have an influence on the condition of financial statements. Meanwhile, external pressure, financial stability, change of auditor, proportion of independent board of commissioners, and number of CEO photos have no influence on the condition of the financial statements.
PENGARUH INSTITUTIONAL OWNERSHIP, SALES GROWTH, DAN RASIO KEUANGAN LAINNYA TERHADAP NILAI PERUSAHAAN Afifah, Fatin; Lekok, Widyawati
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.v4i2.2601

Abstract

The purpose of this research is to show empirically the factors that influence firm value. This research wants to test whether variables such as institutional ownership, sales growth, capital structure, return on assets, debt to asset ratio, current ratio, and dividend payout ratio have an influence on firm value. The sampling method used in this research was a purposive sampling technique with total data obtained from 2020-2022, namely 124 sample companies from the consumer cylicals, consumer non-cylicals and healthcare sectors that met the research criteria. The analysis technique applied is the multiple regression method. This research shows that sales growth and return on assets influence firm value, while institutional ownership, capital structure, debt to asset ratio, current ratio, and dividend payout ratio do not influence firm value.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PERTAMBAHAN NILAI PADA PT. XYZ Andreas, Andreas; Kanti, Annisa
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.v4i2.2604

Abstract

This research is conducted with the aim of analyzing the calculation, deposit, reporting, and recording of Value Added Tax (VAT) at PT. XYZ in the year 2023. This study compares whether the procedures for calculation, deposit, and reporting have complied with Law Number 7 of 2021 concerning Tax Regulation Harmonization. The research is also conducted to determine whether the procedures for recording Value Added Tax comply with the applicable general accounting standards for taxation. This research uses a qualitative descriptive analysis method. The research sources were obtained through direct work practices at PT. XYZ. The analyzed data includes VAT Periodic Tax Returns, Recapitulation of Value Added Tax Deliveries and Acquisitions, Value Added Tax Deposit Evidence, Value Added Tax Reporting Evidence, and Value Added Tax recording journals obtained directly from PT. XYZ. This study concludes that there is inconsistency in the calculation of Value Added Tax in the November Tax Period, caused by an error in the Sales Return rate. Deposits and reporting have complied with Law Number 7 of 2021. The recording is in accordance with the applicable general accounting standards for taxation.