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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN AGROINDUSTRI DI INDONESIA Ilma, Lusyana Nur; Wahyuni, Nining Ika
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.v5i2.2853

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on company value in the agro-industrial sector in Indonesia. The background of this study is based on the increasing trend of investor attention to aspects reflected in ESG. Company value is measured using the Price to Book Value (PBV) ratio, while the ESG score is calculated based on the GRI Standards 2021. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. The sample consists of 24 agro-industrial companies listed on the Indonesia Stock Exchange during the 2022–2024 period with a total of 72 observations. The control variables used in this study include Return on Assets (ROA), company size, and Debt to Equity Ratio (DER). The results of the study indicate that ESG closure has a positive and significant effect on company value, which supports the theoretical signal that ESG is a positive signal of long-term commitment to the sustainability of the company. In addition, the DER variable also has a significant positive effect, while ROA and company size have a significant negative effect on company value. The coefficient of determination value of 0.298 indicates that the model can explain about 29.8% of the variation in company value. This finding shows that although ESG is not the only factor, it has an important contribution in shaping market perception and increasing the value of agro-industry companies in Indonesia.
ANALISIS PERBANDINGAN HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PT UNILEVER INDONESIA TBK SEBELUM DAN SETELAH MUI MENGELUARKAN FATWA MUI NO. 83 TAHUN 2023 Jannati , Nur Baiti; Mutmainah , Kurniawati; Guspul, Ahmad; Hartiyah, Sri; Akbar, Muhamad Asif Maulana
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.v5i2.2856

Abstract

Fatwa No. 83 of 2023 issued by the Indonesian Ulema Council (MUI), which urges Muslims to avoid products affiliated with Israel, has generated negative public sentiment, including toward companies such as PT Unilever Indonesia Tbk. This study aims to examine the differences in stock price and trading volume of PT Unilever Indonesia Tbk before and after the issuance of the fatwa. A quantitative approach was employed using an event study methodology, with the Wilcoxon Signed Rank Test applied to data from 100 days before and after the event. The results reveal a significant difference in stock price, but not in trading volume. These findings suggest that socially driven religious information can act as a negative signal to investors, leading to a decline in stock prices, although not necessarily accompanied by changes in trading activity. The implications highlight the importance for companies to recognize the potential impact of socio-religious issues on market perception and encourage further research on market reactions to non-economic information.
PENGARUH LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Sagala, Hilary Mika; Akhadi, Iman
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.v5i2.2859

Abstract

The purpose of this study is to examine the effect of leverage, capital intensity, sales growth, profitability, institutional ownership, managerial ownership, executive characteristics, and company size on tax avoidance. The population of this study was all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sample of this study was obtained using a purposive sampling method, where only 48 manufacturing companies listed on the Indonesia Stock Exchange that met all criteria, resulting in 144 data items used as the research sample. The data source in this study was obtained from the Indonesia Stock Exchange website. This study used a Weighted Least Squares (WLS) regression model to examine the effect of each variable on tax avoidance. Empirical evidence shows that the variables leverage (DAR), capital intensity (CIR), sales growth (SAG), profitability (ROA2), institutional ownership (IOW), managerial ownership (MOW), and company size (SZC) have an influence on tax avoidance as indicated by the significance value of the t-test results below 0.05. Meanwhile, the executive character variable (EXC) has no influence on tax avoidance efforts.
PENGARUH AUDITOR SWITCHING DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Gunawan, Merylin Denisa; Suryanto, Suryanto
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.v5i2.2861

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of independent variables on the dependent variable. The independent variables used in this research are firm age, audit quality, leverage, profitability, firm size, and auditor switching. Meanwhile, the dependent variable used is earnings management. The object used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 until 2023. The sample selection method used purposive sampling with predetermined criteria. There are 80 companies that meet the criteria with a total of 240 data. This research used multiple regression analysis to analyze the data. The results of this research shows that firm age and auditor switching has a negative effect on earnings management. On the other hand, audit quality, leverage, profitability, and firm size has no effect on earnings management.    
SALES GROWTH AS A MODERATOR OF THE EFFECT OF INVENTORY INTENSITY AND THIN CAPITALIZATION ON TAX AVOIDANCE Dewi, Arma Jayanti; Rahma, Ayumi
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.v5i2.2867

Abstract

The purpose of this research is to determine the effect of Inventory Intensity and Thin Capitalization on Tax Avoidance with Sales Growth as a Moderating Variable. This research uses a sample of Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The data used in this research includes financial statements and annual reports. The sampling technique applied is purposive sampling, where from 132 companies in the Consumer Non-Cyclical sector, a sample of 36 companies over 5 years is selected, resulting in 180 sample data. The analysis used is panel data regression analysis with the fixed effect regression model for both equation I and equation II. The data was processed using Eviews12 software. The results show that, simultaneously, inventory intensity and thin capitalization have a significant effect on tax avoidance. Partially, both inventory intensity and thin capitalization also have a significant effect on tax avoidance. Furthermore, the results of moderating variable indicate that sales growth does not moderate the effect of inventory intensity on tax avoidance, while sales growth does moderate and weaken the effect of thin capitalization on tax avoidance.
PENGARUH CAPITAL INTENSITY DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Syakirah, Alifah Hanif; Wawo, Andi; Anwar, Puspita Hardianti
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.v5i2.2868

Abstract

This study aims to determine the effect of Capital Intensity and Good Corporate Governance on Tax Avoidance with Corporate Social Responsibility (CSR) as a moderating variable in energy sector companies indexed on the Indonesian Sharia Stock Exchange. This study uses a quantitative approach with a comparative causal method and secondary data from company annual reports on the official IDX website and company websites. The population consists of energy sector companies listed on the IDX and indexed in the Indonesia Sharia Stock Index for the period 2019–2023. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations over five years. Data analysis was conducted using multiple linear regression and moderation tests with SPSS Statistics 25. The results indicate that capital intensity has a positive effect on tax avoidance. Institutional ownership has no effect, while managerial ownership has a negative effect on tax avoidance. CSR does not moderate the relationship between capital intensity or institutional ownership and tax avoidance, but it strengthens the relationship between managerial ownership and tax avoidance.
PENGARUH SISTEM PENJUALAN E-COMMERCE, PENGGUNAAN SISTEM INFORMASI AKUNTANSI, DAN PERILAKU KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KOTA MADIUN Tunnisa, Dilla Ayu; Widodo, Nova Maulud; Rahayu, Nika Esti
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.v5i2.2875

Abstract

The success of MSMEs in their business process can be seen from how good the financial performance of the business is. This study aims to analyze the influence of E-commerce Sales System, the Use of Financial Information Systems and Financial Behavior on Financial Performance in Micro, Small and Medium Enterprises (MSMEs) in Madiun City. This research method uses a quantitative method with primary data obtained through survey techniques. The sample from this study is MSME actors in Madiun City. The data analysis techniques used were multiple linear regression analysis, normality test, multicollinearity test, heteroscedasticity test, and t test. The tool used in this study is the Statistical Package for the Social Science (SPSS) Version 22 software. The results of this study show that the variables of the E-commerce sales system have a positive and significant effect on financial performance, the variables of the use of accounting information systems do not have a significant influence on financial performance, and the variables of financial behavior have a positive and significant influence on financial performance. The author suggests that MSMEs in Madiun City use an E-commerce sales system and good financial behavior so that it can help improve their financial performance.
PENGARUH BOARD GENDER DIVERSITY DAN KINERJA KEUANGAN TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) Putri, Alika Shahrani; Restuti, Mitha Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2769

Abstract

This study investigates the influence of board gender diversity and corporate financial performance on Environmental, Social, and Governance (ESG) performance among publicly listed firms in Indonesia. Drawing on a sample of 323 firm-year observations from the Indonesia Stock Exchange for the period 2014–2022, this study employs multiple linear regression analysis to test the proposed hypotheses. The results indicate that board gender diversity does not have a significant impact on ESG performance, potentially due to the limited presence of women in boardrooms, which restricts their strategic influence and renders their roles largely symbolic. In contrast, corporate financial performance is found to negatively affect ESG performance, suggesting that firms tend to prioritize short-term profitability over sustainable practices. These findings highlight the challenges of aligning corporate governance and financial incentives with long-term ESG objectives in emerging market contexts.
PENGARUH AUDIT TENURE, AUDIT LAG DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Pekerti, Anindita Elok; Fitriyana , Fina
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2878

Abstract

This study aims to determine the effect of audit tenure, audit lag and financial distress on going concern audit opinion. The data used is secondary data from the company’s annual financial statements. The sample in this study were energy sector companies listed on the Indonesia Stock Exchage (IDX) in 2019 – 2023. The sampling technique used is purposive sampling technique, obtained a final sample of 19 companies. The analysis technique used is logistic regression analysis technique using the Eviews 12 assistance application. The results showed that partially only the audit lag variable had a significant positive effect on going concern audit opinion and financial distress had a significant negative effect on going concern audit opinion. While the variable of audit tenure have no effect on going concern audit opinion.
PENGARUH BEBAN PAJAK, UKURAN PERUSAHAAN, DEBT COVENANT DAN EXCHAGE RATE TERHADAP TRANSFER PRICING Rahutomo, Fajar Singgih; Pratiwi, Adhitya Putri
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (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.v5i3.2882

Abstract

This study aims to test and analyze the effect of tax burden, firm size, debt covenant and exchange rate on transfer pricing. This type of research is quantitative using secondary data. The population in this study are consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research sample focused on multinational companies in the sector. The sample selection technique used was purposive sampling, so that from a total of 130 companies, 18 multinational companies were obtained as samples for 5 years, with a total of 90 observation data. The analysis technique used is logistic regression with the help of EViews 13 software. The results showed that simultaneously tax burden, firm size, debt covenant and exchange rate affect transfer pricing. Partially, tax burden and debt covenant affect transfer pricing, while firm size and exchange rate have no effect on transfer pricing.

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