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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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CSR DISCLOSURE DAN FAKTOR LAIN YANG MEMPENGARUHI MANAJEMEN LABA Melvany, Mellvy; Suryanto, Suryanto
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.v5i1.2723

Abstract

The purpose of this study was to obtain empirical evidence of the effect of accounting conservatism, corporate social responsibility disclosure, tax avoidance, leverage, company age, and profitability on earnings management.The population that is used in this research are manufacturing companies listed in the Indonesia Stock Exchange from 2021 to 2023 and apply purposive sampling as the sampling method. With this method, it is obtained that 70 manufacturing companies fit with the sampling criteria and selected as the sample with the total of 208 data. Data analysis in this study used multiple regression method in hypothesis testing.The results of this study indicate that accounting conservatism, corporate social responsibility disclosure and profitability has a negative effect on earnings management. This means that the higher the accounting conservatism, corporate social responsibility disclosure and profitability, the lower the earnings management. Tax avoidance has a positive effect on earnings management. This means that the higher the tax avoidance, the higher the earnings management. Meanwhile, company age and leverage has no effect on earnings management.  
NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: PENGARUH RASIO KEUANGAN DAN STRUKTUR KEPEMILIKAN Vania, Belinda; Lekok, Widyawati
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.v5i1.2739

Abstract

The purpose of this research is to provide empirical evidencen regarding the effect of profitability, firm size, investment decision, financing decision, dividend policy, managerial ownership, and cash holding on firm value. The sample in this study consists of 45 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023, with a total of 135 data. The sampling method used is purposive sampling, and the data are analyzed using multiple regression analysis. The research findings indicate that profitability, financing decision, dan dividend policy have an impact on firm value. All three variables have a positive impact on firm value. Higher profitability indicates that the company can maximize its profit through good performance, which sends a positive signal to investors to invest, thus contributing to a higher firm value. A higher financing decision value reflects the company’s ability to manage debt to support its growth and achieve future targets, which in turn attracts investors and leads to increase in firm value. Moreover, a higher dividend policy serves as indicator of the company’s financial stability, which attracts investors and contributes to an increase in firm value. Meanwhile, other independent variables, namely firm size, investment decision, managerial ownership, and cash holding, do not have an impact on firm value.
THE INFLUENCE OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Alzura, Mishel Vierman; Rudyanto, Astrid
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.v5i1.2740

Abstract

The purpose of this research is to obtain empirical evidence on the factors influencing earnings management, specifically, the influence of managerial ownership, institutional ownership, family ownership, firm size, leverage, profitability, audit quality, sales growth, and board size on earnings management. The population used in this study consists of all consumer non-cyclical and cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022, and purposive sampling is used as the sampling method. With this method, it was found that sixty-six (66) consumer non-cyclical and cyclical companies met the sampling criteria and were selected as the sample, providing a total of 198 data points. This research utilizes multiple regression analysis to analyze the data. The results obtained from multiple regression show that audit quality and the board size have an impact on earnings management. Conversely, other independent variables, namely managerial ownership, institutional ownership, family ownership, company size, leverage, and profitability, do not affect earnings management.
ANALISA FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Syahrani, Yumni; Lasar, Hilary Flora A. T.
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.v5i1.2742

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, operating capacity, profit margin, ownership concentration, board size, and audit committee as independent variables on financial distress as dependent variables. In this study, the research object was used for manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period of 2021 to 2023. Sampling in this study uses the purposive sampling method with samples, consisting of 121 manufacturing companies with 363 data that meet 4 specified criteria. This data processing uses SPSS 25. The results of this study show that leverage (DER), ownership concentration (OC), board size (BSIZE), and audit committee (AC) have no effect on financial distress while operating capacity (TATO) and profit margin (NPM) have an effect on financial distress.  
PENGARUH PENGHINDARAN PAJAK, RASIO KEUANGAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Ngui, Cindy Oktavia; Zubaidi, Umar Issa
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.v5i1.2763

Abstract

This study aims to analyze the factors influencing firm value. These factors include tax avoidance, return on assets, current ratio, debt to equity ratio, dividend policy, firm size, dan sales growth. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling technique, 51 companies met the criteria, resulting in 153 data points. The research model employs multiple linear regression analysis, processed data using SPSS version 25. The findings of this study indicate that return on asset, current ratio, debt to equity ratio and sales growth significant affect on firm value. meanwhile, other independent variables such as tax avoidance, dividend policy, and firm size not have a significant effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR PROPERTI DAN REAL ESTATE Gabriella, Bianca; Susanto, Salim
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.v5i1.2767

Abstract

The influence of firm size, leverage, and cash flows from operating activities on earnings management practices was analyzed in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The study utilized secondary data obtained from annual financial reports for the period 2021 to 2023. The sample was selected using purposive sampling based on specific criteria, resulting in 70 eligible companies. Data were analyzed using multiple linear regression. The results indicate that leverage and operating cash flows have a significant effect on earnings management, while firm size show no meaningful influence.
PENGARUH KEBIJAKAN DIVIDEN DAN FAKTOR-FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Aleyda, Tanfidziah; Rinjani, Rinjani
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.v5i1.2768

Abstract

The purpose of this research was to determine empirical evidence regarding the effect of dividend policies and other factors on company value. In this research, company value were measured by price to book value (PBV). This research used a sample of 147 data from 49 companies listed in the Manufacturing sector on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample selection in this research used purposive sampling and data analysis method used multiple linear regression analysis methods. The result on this study indicate that investment decision (TAG), profitability (ROA), institutional ownership (INST), and financial distress (FD) have an effect on company value. In addition, other independent variables, such as dividend policy (DPR) and firm size (UK) have no effect on company value.
FIRM VALUE: APAKAH BERPENGARUH PADA EKSISTENSI FEMALE BOC DAN FAKTOR LAINNYA William, Kenneth; Tjahjono, Rudi Setiadi
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.v5i1.2770

Abstract

This study aims to examine the factors influencing Firm Value. These factors include the existence of the Female Board Commissioner, Tax Avoidance, Dividend Policy, Firm Size, Investment Decision, Leverage, and Profitability. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Using purposive sampling techniques and after a data selection process based on predetermined criteria, a total of 46 companies met the requirements, resulting in 138 observations. The analysis method employed in this research is multiple linear regression, with data processed using SPSS version 25. The results of this study indicate that Leverage, Profitability, and Investment Decision significantly impact Firm Value. Meanwhile, other independent variables, such as the existence of the Female Board of Commissioner, Tax Avoidance, Firm Size, and Dividend Policy, do not have a significant impact on Firm Value.
TAX AGGRESIVENESS, BOARD DIVERSITY DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Hastuti, Eka Sri; Romadhina, Anggun Putri
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.v5i1.2785

Abstract

This research aims to determine the effect of Tax Aggressiveness, Board Diversity and company size on earnings quality. This research uses a sample of Non-Cyclical Consumer Sector Companies on the Indonesia Stock Exchange 2019-2023. The data used in this research are financial reports and annual reports. This research sample was determined using a purposive sampling method and based on criteria obtained from 14 company data and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. The data was processed with the help of Eviews 13 software. The results obtained show that tax aggressiveness, board diversity and company size simultaneously influence earnings quality. The results obtained partially show that tax aggressiveness has no effect on earnings quality, board diversity has no effect on earnings quality and company size has an effect on earnings quality.    
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Agustianingrum, Shintia Selvi
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (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.v5i2.2796

Abstract

This research intend to analyze and test the influence of profitability, liquidity, capital structure, company growth, and company size on company value. Population includes automotive and component sub-sector companies listed on the IDX period 2018-2022. The sample selection technique used was purposive sampling, so 35 observation data were obtained. The research method used multiple linear regression with SPSS 25. Research results claimed that profitability had a positive influence on company value. Liquidity and company size had a negative influence on company value, meanwhile capital structure and company growth had no influence on company value. Profitability, liquidity, capital structure, company growth, and company size simultaneously affect company value.

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