cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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
 39   40   41   42   43 
PENGARUH PROFITABILITY, LIQUIDITY, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK Kabzeel, Darius Benaya; Wijaya, Novia
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.v4i4.2704

Abstract

The objective of this research is to obtain empirical evidence regarding the influence of profitability, liquidity, inventory intensity, related party debt, company size, leverage, and capital intensity on tax aggressiveness. This research utilizes a sample of all consumer non-cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange during the period 2020-2022, with 66 consumer non-cyclicals and consumer cyclicals companies selected as the sample for this research. The sample selection employs the purposive sampling method with a total of 198 years of data, and the analysis is conducted using multiple linear regression. The results of this research showed that the profitability and company size variables have an influence on tax aggressiveness. The profitability (ROA) coefficient has a negative sign so it can be interpreted that profitability has a negative effect on the Effective Tax Rate (ETR). The results of this research show that the higher the Return on Assets (ROA) value produced by a company, the lower the company's ETR. The lower the ETR indicates the company is more aggressive, which means the higher the level of profitability, the higher the company's tax aggressiveness. Meanwhile, the liquidity, inventory intensity, related party debt, leverage, and capital intensity variables do not have an influence on tax aggressiveness.
FACTORS THAT DRIVE PRACTICE OF INCOME SMOOTHING Alviandy, Timothy Carolus; Handojo, Irwanto
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.v4i4.2708

Abstract

Practice of income smoothing is one of four earnings management patterns. Income smoothing itself could be defined as a method used by management to reduce profit fluctuations that are deemed abnormal through various accounting methods or through transactions. This research is done to acquire empirical evidence about the effect of company size, financial leverage, profitability, public ownership, tax avoidance and cash holding towards the practice of income smoothing. The method used in sample selection is purposive sampling method. This research uses companies from consumer cyclical and consumer non-cyclical sector that is listed on the Indonesia Stock Exchange (IDX) from the year 2020 to 2022. The number of companies that fit criteria and can be used as research samples is 49 companies with 147 data samples. The result of the research shows that variables company size, profitability, public ownership, tax avoidance, and cash holding does not have any effect on income smoothing and the variable financial leverage has an effect on income smoothing.
PENGARUH GOOD CORPORATE GOVERNANCE, MODAL INTELEKTUAL, DAN RASIO TERHADAP FINANCIAL DISTRESS Stevani, Yosephine; Trisnawati, Ita; Supriatna, Dicky
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.v4i4.2709

Abstract

This research aims to obtain empirical evidence related to the components of good corporate governance, intellectual capital, and ratios that influence financial distress. This research uses a total of nine independent variables, namely institutional ownership, managerial ownership, independent commissioner, audit committee, sales growth, intellectual capital, operating capacity, working capital, and cash flow to sales. This research uses a sample of 231 data from 77 consumers non-cyclical and consumer cyclical companies that have been listed on the Indonesia Stock Exchange (BEI) during the period 2020 to 2022. This research uses a purposive sampling method in selecting samples and uses multiple regression analysis in data analysis. This research processes data with SPSS 25. The results of this research explain that the audit committee and operating capacity affect financial distress. The audit committee is tasked with protecting the interests of shareholders, in providing advice and recommendations in the company's financial and operational context, while operational capacity is used to measure its ability to manage assets in its operations. The more audit committees and the greater the operating capacity, the greater the potential for financial distress. Meanwhile, institutional ownership, managerial ownership, audit committee, sales growth, intellectual capital, working capital, and cash flow to sales do not affect financial distress.
PENGARUH OPERATING CASH FLOW, OPERATING CAPACITY, DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Driani, Jelita; Mungniyati, Mungniyati
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.v4i4.2721

Abstract

This study aims to analyze the factors influencing the occurrence of financial distress in companies. The factors analyzed in this study include operating cash flow, sales growth, operating capacity, profitability, liquidity, leverage, firm size, and managerial ownership. The study employs secondary data from manufacturing companies that have maintained a consistent listing on the Indonesia Stock Exchange (IDX) from 2020 to 2023, concentrating on the years 2021 to 2023. The study employs multiple linear regression analysis and is processed using the Statistical Package for the Social Sciences (SPSS) software.The results of this study indicate that the factors affecting financial distress are operating cash flow, operating capacity, profitability, and liquidity. In contrast, sales growth, leverage, firm size, and managerial ownership do not have a significant impact on financial distress.
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK CEO TERHADAP MANAJEMEN LABA RIIL Wulandari, Wulandari; Susanto, Yulius Kurnia
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.v4i4.2728

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence real earnings management. The independent variables tested in this study consisted of institutional ownership, managerial ownership, foreign ownership, CEO ownership, CEO tenure, and audit committee activities. While the dependent variable in this study is real earnings management (REM). This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. This income produces a sample of 58 companies with a total of 174 data. The sampling method in this study used a purposive sampling technique and this study used multiple regression analysis. The results of this study show that foreign ownership and CEO ownership have an effect on real earnings management. Meanwhile, institutional ownership, managerial ownership, audit committee activities, and CEO tenure have no effect on real earnings management.
PENGARUH CSR, KONEKSI POLITIK, RISIKO PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK Putri, Audy; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): 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.v5i1.2695

Abstract

This research aims to obtain empirical evidence regarding the influence of independent variables, namely capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company size, firm risk, political connections, debt levels, and profitability on the dependent variable, namely tax aggressiveness. The objects used in this research are companies with industrial categories in the form of consumer cyclicals and consumer non-cyclicals which are listed on the Indonesia Stock Exchange (BEI). The research period is three years, namely from 2020 to 2022. The sample used in this research was 55 companies or 165 data obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this research show that the variables of company size and profitability influence tax aggressiveness. On the other hand, the variables capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company risk, political connections and debt levels have no influence on tax aggressiveness. Companies use CSR to gain a positive image in society, so that companies will not care about the tax burden that must be paid. Whether small or large, the tax burden is not a problem as long as the company has legitimacy from stakeholders. This means that corporate social responsibility has no effect on tax aggressiveness.
PENGARUH KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PRAKTIK PENGHINDARAN PAJAK PERUSAHAAN Pratiwi, Sri Nahda Rizky; Restuti, Mitha Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): 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.v5i1.2710

Abstract

The function of audit committee is to avoid deviant actions related to financial reports, including minimizing tax avoidance practices in companies. Corporate social responsibility with the audit committee which has a role in increasing responsibility for the social environment so as to prevent tax avoidance. This research aims to find empirical evidence regarding the influence of the audit committee and corporate social responsibility on tax avoidance practices. The research sample was 114 observations of consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This research uses linear regression for its analysis. The research results show that the audit committee and corporate social responsibility simultaneously influence tax avoidance practices. Partially, it shows that the audit committee has an influence on tax avoidance practices, while corporate social responsibility has no effect on tax avoidance practices. The lack influence of corporate social responsibility on tax avoidance practices is due to the pandemic which has caused companies to focus on operational activities rather than social activities.
ANALYZING THE EFFECT OF TAX CHANGES ON K-POP MERCHANDISE BUYING DECISION Mardiyah, Fitriatul; Misra, Fauzan
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): 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.v5i1.2719

Abstract

This study examines the impact of changes in tax regulations on K-Pop fans' purchasing decisions, addressing a research gap by exploring the relationship between taxation and fan behavior, which is typically analyzed from management and marketing perspectives. With Indonesia being one of the countries with the highest number of K-Pop fans, their purchasing behavior may be influenced by tax-related, psychological, and emotional factors, particularly in response to recent tax regulation changes. Using mental accounting theory, this research investigates how fanatical behavior influences purchasing decisions, often leading to economically irrational choices. A survey method was employed, targeting university students in Padang, and multiple linear regression analysis was used for data interpretation. The findings reveal that changes in VAT rates and tax treaties do not significantly affect purchasing decisions, whereas changes in the import duty threshold positively influence the purchase of K-Pop merchandise. These insights provide a deeper understanding of how tax regulations shape consumer behavior, particularly within niche fandom markets.
WOMEN CEO, CEO TENURE, GREEN ACCOUNTING, DAN FAKTOR LAIN TERHADAP FIRM VALUE Sanjaya , Laura Agustine; Rinjani, Rinjani
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.v4i4.2727

Abstract

This study aims to analyze the influence of independent variables, namely women CEO, company size, leverage, sales growth, company age, green accounting, and CEO tenure, on firm value as the dependent variable in manufacturing companies. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study resulted in a sample of 85 companies with a total of 255 data points. The analysis was conducted using multiple regression with SPSS. The results show that leverage and CEO tenure positively influence firm value, while women CEO, company size, sales growth, company age, and green accounting have no significant effect on firm value.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA BUMN DI INDONESIA Wawo, Andi
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.v4i4.2730

Abstract

This study examines the influence of Good Corporate Governance (GCG), firm size, and financial distress on earnings management in State-Owned Enterprises (SOEs) in Indonesia, using the agency theory approach. Financial and governance data of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. However, financial distress does not influence earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict supervision of large firms, reduces earnings manipulation practices. Additionally, financial difficulties do not drive earnings management, as such difficulties are addressed through state funding injections. These findings underscore the importance of implementing GCG and rigorous oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable.

Page 41 of 50 | Total Record : 498

 39   40   41   42   43 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM More Issue