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Yulius Kurnia Susanto
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Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Nupus, Iis Tazkiati; Widayati, Neneng; Fauzi, Fauzi
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.v5i3.2922

Abstract

This study aims to assess the extent to which profitability, liquidity, and capital structure influence the value of retail companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with good corporate governance (GCG) acting as a moderator. The method used in this study is a quantitative approach with panel data regression analysis using Eviews13. The sample consisted of 23 retail companies selected through a purposive sampling method. The study findings indicate that profitability and liquidity do not significantly influence firm value, while capital structure does. Furthermore, GCG is not proven to moderate the effect of profitability and liquidity on firm value, but it can moderate the effect of capital structure on firm value. This study provides important implications for management regarding corporate governance and investment decision-making by investors.
ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Pratiwi, Ani; Widayati, Neneng; Fauzi, Fauzi
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.v5i3.2929

Abstract

The preparation of financial statements based on SAK EMKM remains a challenge for MSMEs, particularly due to limited accounting comprehension, varying business scales, and differing levels of digital technology adoption. This study aims to examine the influence of QRIS implementation, business size, and accounting comprehension on the preparation of financial statements in accordance with SAK EMKM among MSMEs. A quantitative approach was employed by distributing questionnaires to 100 MSME respondents, with data analysed using the SEM-PLS method. The findings indicate that all three independent variables significantly affect the application of SAK EMKM. QRIS contributes to improved transaction recording and accountability, business size influences the extent of compliance with reporting standards, while accounting comprehension emerges as the dominant factor in enhancing the quality of MSMEs’ financial statements. These results underline the importance of integrating digital financial technologies with accounting literacy in encouraging MSMEs to prepare reports in line with standards. The study suggests that government bodies, MSME associations, and educational institutions should strengthen practical accounting literacy programmes alongside digital mentoring to promote broader implementation of SAK EMKM. Future research is recommended to expand the geographical scope, apply a longitudinal approach, and include external variables such as regulatory support and business environment.
PENGARUH KOMITE AUDIT, KOMPOSISI DEWAN KOMISARIS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA ANGGARA, MUHAMAD BAYU; KURNIADI, EDRIC
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Research on earnings management aims to obtain empirical evidence regarding the effect of audit committee, composition of commissioners, company growth, leverage, company size, company age, institutional ownership, managerial ownership, and audit quality on earnings management in non-financial companies in Indonesia. The population of this study were non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2019. There are 131 companies selected as samples using purposive sampling method. The sample was processed and tested using multiple regression methods to analyze data and using discretionary accruals calculated using the modified jones model with SPSS 25 application. The results of this study indicate that the audit committee, composition of commissioners, firm size, firm age, managerial ownership and audit quality do not have a significant effect on earnings management, while company growth, leverage and institutional ownership have an influence on earnings management
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR CANDRA, NATASHA SHERINA; ROSYADI, MOHAMMAD EDDY
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, board size, auditor size, managerial ownership, financial performance, operating cash flow, audit tenure, and corporate social responsibility to earning management in Indonesia manufacturing companies. This research also wants to explore the direction of influence independent variables given to dependent variable. This research obtains the sample from Indonesia manufacturing companies listed in Indonesia Stock Exchange from 2017 until 2019. The sampling method used in this research is purposive sampling method and there are 35 companies with 105 data meet the criteria. This research uses multiple regression method for data analysis. The result shows that financial performance and operating cash flow have influence on earning management. On the other hand, leverage, firm size, board size, auditor size, managerial ownership, audit tenure, and corporate social responsibility have no influence on earning management
PENGARUH TATA KELOLA PERUSAHAAN, UMUR PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA VERIANA, ERIKA; CHANDRA, SANTOSO
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to obtain empirical evidence regarding the factors that influence earnings management. These factors are board size, leverage, audit quality, audit committee size, audit committee independence, ownership structure, firm size, firm age and firm growth. This research used a population of manufacuring companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The sample used in the research was 69 companies, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method by applying The Modified Jones Model as a measure of earnings management. The results of this research indicate that the variable audit quality, firm age, and firm growth have an influence on earnings management. Meanwhile, variables board size, leverage, audit committee size, audit committee independence, ownership structure, and firm size have no influence on earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI SURYANTO, SURYANTO; KUSUMA, CHRISTIAN JAYA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study was to examine whether managerial ownership, institutional ownership, capital structure, profitability, company growth, dividend policy, investment policy, and firm size have affect on firm value for non financial companies listed in Indonesia Stock Exchange. This research used 45 non financial companies listed in Indonesia Stock Exchange, selected using purposive sampling method from periode 2013 until 2016. The data were analyzed using multiple regression analysis method to determine the model of research. The result of this analysis indicated that profitability, company growth, dividend policy, and investment policy had influence on firm value. While managerial ownership, institutional ownership, capital structure, and firm size had no effect on firm value
PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA EDITA, REYNA; CAHYANTO, YOSEPH ANASTASIUS DIDIK
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence about the effect of female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, leverage, firm age, audit quality, and return on asset on earnings management. Samples of this research were selected based on the purposive sampling method and resulted in 110 nonfinancial companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. The results of this research show that leverage has effect on earnings management, while female directors, institutional ownership, managerial ownership, audit committee meetings, independent commissioners, firm size, firm age, audit quality, and return on asset have no effect on earnings management
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA CAHYANTO, YOSEPH ANASTASIUS DIDIK; MANASARI, EUIS NURISTA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence about the effect of independent variables, namely institutional ownership, managerial ownership, independent board of commissioners, audit committee, leverage, profitability, sales growth, firm size, and audit quality on the dependent variable, namely earnings management. This research used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used was 366 sample data, which were selected using a purposive sampling method. The hypothesis in this research used the multiple regression analysis method on SPSS v25. The results of this research indicate that the variable leverage and sales growth have influence on earnings management, while variables institutional ownership, managerial ownership, independent board of commissioners, audit committee, profitability, firm size, and audit quality have no influence on earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA CAHYADI, IGNES JANUAR; ASYAM, MUHAMMAD HAASYIM
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to examine and found out empirical evidence about effects of factors like Managerial Ownership, Institutional Ownership, Concentrated Ownership, Liquidity, Firm Size, Profitability and Dividend Policy have to Firm Value. The data for this research consisted of 35 non-financial company listed in Indonesia Stock Exchange. The data was selected using purposive sampling method during the period 2014-2016. The data was analyzed using multiple linear regression method. The result of this study shows that Managerial Ownership, Institutional Ownership, Concentrated Ownership, Liquidity and Firm Size don’t affect the firm value. Another independent variables such as Profitability and dividend policy have influence toward firm value.
PENGARUH FAKTOR KEBIJAKAN, KINERJA PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN LESMANA, LEVINA; MUNGNIYATI, MUNGNIYATI
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research was to analyze the influence of policy factors (debt policy, investment policy and dividend policy), company performance (liquidity, profitability, firm size and activity), and independent board of commissioners with firm value. Sample of this research are 93 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2016, thus totaled 372 data. Sample selection method used was purposive sampling. Data were analyzed by using multiple regression method. In this research, firm value were measured by PBV (Price Book Value). The empirical evidence of this research indicated that debt policy, investment policy, dividend policy, profitability, and independent board of commissioner have positively effects firm’s value. Liquidity, firm size and activity have no influence on firm value.

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