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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 KARAKTERISITK PERUSAHAAN, AUDIT QUALITY, DAN MANAGERIAL OWNERSHIP TERHADAP MANAJEMEN LABA Aldani, Malika Putri; Indrastuti, Dewi Kurnia
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.v4i2.2606

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm characteristics in the form of firm age, leverage profitability, firm size, sales growth, managerial ownership, and audit quality as independent variables on earnings management as dependent variable. The population of this research are cyclicals and non-cyclicals sector companies listed in Indonesia Stock Exchange during 2020 until 2021. The sample selection method used is purposive sampling method, with the result that 67 companies or 201 data point meet the criteria. This research is using multiple regression as the data analysis methos and hypothesis testing. The empirical evidence on this research shows that profitability has a positive effect on earnings management. Profitability has a positive relationship with earnings management means the more profitable a company is, the more earnings management practices it will employ to maintain its deemed superior performance through increased profits. Earnings management is negatively impacted by growth in sales. Strong sales growth is a positive indicator and facilitates investor attraction, which leads to a decrease in earnings management strategies by businesses. On the other hand, managerial ownership, audit quality, firm age, leverage, and firm size have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CYCLICALS DAN NON-CYCLICALS Lekoy, Yoel Dwijaya; Lasar, Hilary Flora A. T.
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.v4i3.2612

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of capital intensity, corporate social responsibility, profitability, leverage, deferred tax expense, and audit committees on tax avoidance. The research focuses on companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange during the period from 2020 to 2022, with 61 companies meeting the research criteria and a total of 183 data points as the research sample. Purposive sampling was employed for sample selection, and regression analysis using SPSS software was utilized for data analysis. The independent variables in this study include capital intensity, corporate social responsibility, profitability, deferred tax expense, and audit committees, while tax avoidance serves as the dependent variable. The results of this study indicate that capital intensity, corporate social responsibility, deferred tax expense, and audit committees do not have a significant influence on tax avoidance. However, profitability, using return on assets as a proxy, exhibits a negative influence on tax avoidance.  
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT Melyawati, Melyawati; Suryanto, Suryanto
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.v4i3.2640

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of leverage, firm size, ROA, sales growth, audit quality, managerial ownership, institutional ownership, and audit committee on earnings management. The population in this study consists of companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the IDX from 2020-2022. The sample was obtained using purposive sampling method, with 63 companies selected as the sample, resulting in a total of 189 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 leverage, audit quality, and institutional ownership have a negative influence on earnings management, while firm size has a positive influence on earnings management. However ROA, sales growth, managerial ownership, and audit committee do not have an influence on earnings management.
RETURN ON ASSET, DEBT TO ASSET RATIO DAN FAKTOR LAINNYA YANG MEMENGARUHI NILAI PERUSAHAAN Stephanie, Stephanie; Zubaidi, Umar Issa
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.v4i3.2642

Abstract

This research aims to analyze the effect of return on assets, debt to assets ratio, current ratio, firm size, dividend payout ratio, total assets turnover, and assets growth on Firm value. The population used in this study is cyclical and non-cyclical consumer companies listed on the Indonesia Stock Exchange during 2020 to 2022. Sampling is done with the purposive sampling method and the analysis method used is the multiple regression method. There are 34 companies from consumer cyclical and non-cyclical companies that meet the sampling criteria and are taken as a sample in this study. The results of this study show that statistically the return on assets and debt to assets ratio have a positive effect on firm value. Current ratio, firm size, dividend payout ratio, total assets turnover, and assets growth do not affect on firm value.Firm 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Anggraini, Stela; Surjadi, Julisar
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.v4i3.2643

Abstract

The purpose of this study is to obtain empirical evidence on the effect of audit committees, investment decisions, fiscal loss compensation, corporate social responsibility, profitability, and leverage on tax avoidance. This study uses samples from all consumer non-cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 with 59 companies used for sample in this research. This sample selection used purposive sampling method with research data totaling to 177 and using multiple linear regression for hypothesis testing. The results of this study showed that leverage has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance while the other variables which is audit committee, investment decisions, fiscal loss compensation, and corporate social responsibility had no effect to tax avoidance. 
KOMPOSISI ASET DAN AKTIVITAS TERHADAP FRAUD LAPORAN KEUANGAN Nelsen, Nelsen; Tjahjono, Rudi Setiadi
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.v4i3.2650

Abstract

Research of Fraudulent Financial Reporting is to obtain empirical evidence about the influence of financial ratio especially for asset composition, activity, profitability, liquidity, leverage, capital turnover, and other factors such as: managerial ownership, and firm size on fraudulent financial reporting. Research population of this research are non financial firms that listed in Indonesia Stock Exchange at 2016 until 2019. There are 169 companies selected as a samples by using purposive sampling method. Sample of this research are analyzed and tested using logistic regression method. Result of this research implies that profitability, liquidity, leverage, and managerial ownership have no significanct influence toward fraudulent financial reporting, but asset composisition and activity have positive influence on fraudulent financial reporting, and then capital turnover and firm size have negative influence toward the occurrence of fraudulent financial reporting.  
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA Ardani, Fitri Azzahwa; Chandra, Santoso
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.v4i3.2655

Abstract

Earnings management is management's action in making several changes to external financial statements, both in terms of accounting treatment, economic decisions, or other accounting methods in order to present financial statements in a different way (higher or lower income value). The purpose of this study was to obtain empirical evidence regarding the effect of firm size, leverage, firm age, audit quality, free cash flow, proportion of independent commissioners, profitability, board of directors, and managerial ownership on earnings management as the dependent variable. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2020. The sample used in this study amounted to 103 companies with 309 data obtained from data collection techniques in the form of purposive sampling. The hypothesis testing method used in this study is the multiple regression method. The results of this study found that firm age, audit quality, and free cash flow have a negative effect on earnings management, while profitability has a positive effect on earnings management. The other four variables, namely firm size, leverage, proportion of independent commissioners, board of directors and managerial ownership have no effect on earnings management.
PENGARUH EARNINGS PER SHARE (EPS), DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR) DAN PRICE TO BOOK VALUE (PBV) TERHADAP RETURN SAHAM BANK BUMN YANG TERDAFTAR DI BEI Aulia, Edis Rama; Slamet, Nabillah Santi Dewi Lestari; Manda, Gusganda Suria
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.v4i3.2657

Abstract

This study aims to test, analyze and empirically prove whether Earnings Per Share (EPS), Debt to Equity Ratio (DER), Current Ratio (CR) and Price to Book Value (PBV) have an effect on Stock Returns carried out on state-owned banking companies listed on the Indonesia Stock Exchange for the period 2018-2023. This research method was carried out using multiple linear regression analysis, with a quantitative research type and using a purposive sampling technique. The population in this study were banking companies listed on the Indonesia Stock Exchange for the period 2018-2023. With a sample of 4 state-owned banking companies listed on the Indonesia Stock Exchange for the period 2018-2023, and considerations based on predetermined criteria. The results of this study indicate that Debt to Equity Ratio (DER) and Price to Book Value (PBV) have a positive effect on Stock Returns. Meanwhile, Earnings Per Share (EPS) has a negative effect and Current Ratio (CR) is not significant on Stock Returns.
PENGARUH LEVERAGE, PROFITABILITY, DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Ramadhan, Rian Zaki; Putri, Ade Hanifa
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.v4i3.2664

Abstract

This study aims to obtain empirical evidence and examine the influence of the independent variables leverage, profitability, sales growth, firm age, firm size, and capital intensity on tax avoidance. By analyzing these factors, hopefully this research can provide new insights into the factors that influence tax avoidance in emerging markets.The research subjects are companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2022.The sampling method used in this study is purposive sampling, which resulted in 61 companies meeting the criteria, providing a total of 183 data points for the analysis. This research employs multiple regression analysis. The findings indicate that leverage, profitability, sales growth, and firm size have an impact on tax avoidance, while firm age and capital intensity do not influence tax avoidance.
PENGARUH EARNINGS MANAGEMENT DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE Utomo, Fidella Azalia; Akhadi, Iman
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.v4i3.2674

Abstract

This study aims to obtain empirical evidence regarding the influence of earning management, moderated by political connection, firm size, leverage, profitability, independent board of commissioners, and sales growth on tax avoidance. The population used in this research consists of companies in the non-cyclical consumer and cyclical consumer sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. The sample, obtained using purposive sampling methods, comprises 60 companies with a total of 180 data points. Data analysis was conducted using multiple linear regression methods, revealing that firm size, profitability, and sales growth significantly affect tax avoidance. In contrast, earning management moderated by political connections, leverage, and independent board of commissioners does not have a significant impact on tax avoidance.

Page 39 of 50 | Total Record : 498

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