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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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ANALISIS CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK Mevita, Mevita; Susanty, Meinie
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.v4i3.2677

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, institutional ownership, executive characteristics, Chief Executive Officer (CEO) tenure, profitability, capital intensity and leverage on tax avoidance. The data used in this study are cyclical and non-cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was selected using a purposive sampling method and produced 198 data from 66 sample companies and analyzed using the multiple regression method. The results of this research show that the variables company size, profitability and leverage have an influence on tax avoidance. While the variables institutional ownership, executive characteristic, Chief Executive Officer (CEO) tenure, and capital intensity have no significant influence on tax avoidance.  
THE EFFECT OF CORPORATE GOVERNANCE AND FIRM SIZE ON EARNINGS MANAGEMENT Wijaya, Deni; Chandra, Santoso
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2656

Abstract

The purpose of this research is to provide empirical evidence for every investor who wants to invest in a company listed on the Indonesian stock exchange. This study also uses calculations in the form of leverage and company size so that investors can find out which companies are experiencing losses and profits.This research data consists of financial ratios from the financial statements of manufacturing companies that are listed in Indonesia for 3 years 2018 to 2020. This study discusses 7 independent variables and also uses multiple regression models.The results showed that firm size, company losses, board of director, leverage and audit committee tenure had an effect on earnings management while the independent commissioner and managerial ownership have no effect on earning management.
PENGARUH KOMPLEKSITAS PERUSAHAAN, CORPORATE GOVERNANCE, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG Ananta, Raissa Seftiana; Septriani, Yossi; Ramadhea JR , Syafira
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.v4i3.2678

Abstract

Audit report lag refers to the time required to complete the audit process until the publication date of the company's audit report, calculated from the company's fiscal year-end to the date stated in the independent auditor's report. Audit report lag may occur due to several internal and external factors. Therefore, this study aims to examine the influence of company complexity, corporate governance mechanisms, public accounting firm size, and audit opinions on audit report lag. This research employs agency theory. The sample in this study consists of 68 consumer cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2022, with a total of 272 data points. The sampling technique used is purposive sampling. The data analysis method employed is panel data regression analysis. The results of this study indicate that company complexity has a significant positive effect on audit report lag, while audit opinion has a significant negative effect on audit report lag. Meanwhile, the audit committee, board of commissioners, and public accounting firm size do not affect audit report lag.  
PENGARUH FRAUD PENTAGON THEORY DAN FAKTOR LAINNYA YANG MEWAKILI TERHADAP KECURANGAN LAPORAN KEUANGAN Tandy, Jessica Amanda; Debora, Debora
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.v4i3.2682

Abstract

This research aims to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting using fraud pentagon. The independent variables used in this research consisting external pressure, effective monitoring, rationalization, capability, arrogance, financial targets, financial stability, and nature of industry. The population of this research are consumer cyclicals dan non-cyclicals listed on the IDX (Indonesia Stock Exchange) during 2020-2022. The sample of this research is selected by using purposive sampling, so that the sample obtained is 177 samples. The data collection method is the quantitative method using secondary data. The analysis technique used is logistic regression analysis with SPSS Version 25.0. The results show that external pressure, effective monitoring, rationalization, and arrogance has an effect on the probability of fraudulent financial reporting. In contrast, capability, financial targets, financial stability, and nature of industry have no impact on fraudulent financial reporting.  
PENGARUH INSTITUTIONAL OWNERSHIP, AUDIT COMMITTEE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Candra, Cerry; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
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.v4i3.2684

Abstract

This study was used to determine the effect of the relationship between the variable independent and the variable dependent. Tax avoidance is the dependent variable, and the independent variables in this study are profitability, leverage, firm size, liquidity, capital intensity, audit committee, and institutional ownership. This study uses companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange between 2020-2022. This research method uses purposive sampling. A total of 66 companies and 198 data were included among the samples that met the research sampling requirements. Multiple regression analysis was used in the statistical testing of this study. This study shows that there is a positive influence between tax avoidance and the variables of profitability and company size. While the variables of leverage, liquidity, capital intensity, audit committee, and institutional ownership have no effect on tax avoidance.
NILAI PERUSAHAAN DI INDONESIA: PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN RASIO KEUANGAN Vick, Clorine; Tjhai, Fung Jin
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2688

Abstract

This research aims to obtain empirical evidence on the effects of various independent variables on firm value, which is measured by price to book value (PBV). The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a three years period from 2021 to 2023. Purposive sampling was employed as the sampling method, and multiple regression analysis was used for data analysis. There were 42 companies and 126 data that met the research criteria. The results indicate that liquidity, profitability, institutional ownership, and leverage have positive effects on firm value. This also show that high liquidity contributes to financial stability and flexibility. Profitability shows asset management efficiency. Institutional ownership improves governance. High leverage signals the company’s confidence in future prospects. Meanwhile, company size, activity ratio, dividend policy, and sales growth have no effects on firm value.
PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Gunawan, Adelia Ryanti; Lekok, Widyawati
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2694

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, firm size, dividend policy, leverage, liquidity, sales growth, managerial ownership, and institutional ownership on firm value. The research objects used in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a period of 3 years, from 2021 to 2023 with 43 listed manufacturing companies used as samples in this research. The sample selection used the purposive sampling method with research data with a total of 129 data and analysis using multiple regression. The data used in this study is secondary data, consisting of financial report data and annual reports, taken from the official website of the Indonesia Stock Exchange (IDX) and the official websites of sample companies. The data analysis tool used in this research is SPSS version 25. The results of this research showed that individually, profitability, leverage, liquidity, managerial ownership, and institutional ownership have effect on firm value. Other independent variables, such as firm size, dividend policy, and sales growth have no effect on firm value.
PENGARUH RASIO KEUANGAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN CYCLICALS DAN CONSUMER NON CYCLICALS Edelweis, Vinka Ruth; Kanti, Annisa
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2699

Abstract

Every company aims to maximize its profits, which benefits expanding business lines, operational efficiency, and enhancing shareholder welfare. One significant factor influencing a reduction in corporate profits is taxation. Consequently, many companies engage in tax avoidance by minimizing the amount of tax payable to the tax authorities. This practice is known as tax aggressiveness. Tax aggressiveness refers to a company's legally permissible actions to minimize its tax obligations through tax management planning. The objective of this research is to analyze empirical evidence regarding Liquidity, Capital Intensity, Sales Growth, Profitability, Inventory Intensity, and Debt to Assets Ratio on Tax Aggressiveness. The study focuses on companies in the cyclical and consumer non-cyclical sectors from the period 2020 to 2022, spanning three consecutive years. Raw data collected was processed using purposive sampling, comprising 67 companies that met the criteria. The data was analyzed using multiple regression models. Results indicate that Liquidity, Inventory Intensity, Debt to Assets Ratio, and Capital Intensity do not influence Tax Aggressiveness, whereas Profitability and Sales Growth do affect Tax Aggressiveness.
FACTORS THAT AFFECTING FIRM VALUE Aurelia, Aurelia; Prajitno, Sugiarto
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2700

Abstract

The research objectives is to obtain empirical evidence about factors that affect firm value, current ratio, return on asset, debt to asset ratio, investment decision, dividend policy, firm size, and corporate social responsibility on firm value. The population that is used in this research are all companies from the consumer cyclicals and consumer non-cyclicals industry listed in the Indonesia Stock Exchange from 2020 to 2022 and apply purposive sampling as the sampling method. With this method, it is obtained that thirty seven (37) companies from the consumer cyclicals and consumer non-cyclicals industry. This research uses multiple regression method to analyze the data.The results obtained from multiple regression show that the independent variables, namely return on asset and debt to asset ratio has an influence on firm value. Meanwhile, other independent variables, namely current ratio, investment decision, dividend policy, firm size, and corporate social ressponsibility have no influence on firm value
KEBIJAKAN DIVIDEN, REPUTASI AUDITOR DAN FAKTOR FAKTOR PENENTU NILAI PERUSAHAAN Trinita, Sella; Djashan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (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.v4i4.2703

Abstract

This study aims to obtain empirical evidence regarding the influence of dividend policy, public accounting firm reputation, and other factors on firm value. In this study, there are seven independent variables, namely dividend policy, profitability, capital structure, liquidity, firm size, firm age, and public accounting firm reputation. The sample consists of 105 data points from 35 companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The sample selection was conducted using the purposive sampling method, while data analysis was performed using multiple regression analysis. The results indicate that dividend policy, profitability, and capital structure have an impact on firm value.

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