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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA CHANDRA, CHRISTIANTO; NELLIYANA, NELLIYANA
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 study is to obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are managerial ownership, independent board of commissioner, audit committee, firm size, return on equity, ownership concentration, and institutional ownership. The population used in this research are manufacturing companies list on Indonesian Stock Exchange from 2012-2015, where are 60 companies selected as final sample. The hypothesis in this study is tested by using multiple regression analysis. The result of this research shows that independent board of commissioner, firm size, and return on equity have positive influence on firm value, while managerial ownership, audit committee, ownership concentration, and institutional ownership did not have influence on firm value
PELAKSANAAN EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK DALAM RANGKA PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA KALIDERES SEPTIANY, CHELSEA; WIJAYA, WILLIEM CHAHYA
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 is to know the procedures of the implementation of tax extensification and intensification. This study also aims to know the suitability of the implementation of tax extensification and intensification, to know the effectiveness of tax extensification and intensification and to find out the contribution of tax extensification activities and intensification to tax revenue at Tax Office (KPP) Pratama Kalideres. The research method used in this research is comparative descriptive. In this method the authors explain the subject and object research based on facts, and compare the suitability between the data obtained from the research object consisting of the advice letter that issued with the applicable regulations, and tax revenue 2014-2016 at KPP Pratama Kalideres. Based on the results of data analysis procedures and procedures for implementation and the drafting or formulation of advices letter for the implementation of extensification and tax intensification in KPP Pratama Kalideres has been in accordance with the regulations of Directorate General of Tax No. PER-35 / PJ / 2013. The effectivity of extensification and counseling section 2014-2016 is ineffective due to decreased every year, at the same time the effectivity of supervision and consultation section II, III and IV in 2014-2016 is less effective. The contribution of the implementation of tax extensification and intensification with the advises letter to the tax revenue in 2014-2016 is very less
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDOENSIA CAHYADI, IGNES JANUAR; ALANDRI, DAVID STEVANUS
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 analyze factors that influence firm value of manufacture companies listed in Indonesia Stock Exchange. Those factors are board size, board composition, board meeting, firm size, firm age, managerial ownership, audit committee, profitability, leverage. Population of this research is manufacture companies which are consistently listed in Indonesia Stock Exchange from 2014 to 2016. The period of this study are 2014 until 2016. Samples are obtained through purposive sampling method, in which only 33 of listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias, resulting 99 firm-year observations used in this research. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research show that firm age, audit committee, profitability, leverage have influence on firm value, whereas board size, board composition, board meeting, firm size, managerial ownership do not have influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA MARIA, MARIA; ERINA, CLARA
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 is to analyze and obtain an empirical evidence about the influence of independent variables on firm value. These independent variables are profitability, leverage, liquidity, firm size, dividend policy, company growth, managerial ownership, institutional ownership, board of independent commissioners, and audit committee. The population used in this research are non financial companies listed in Indonesian Stock Exchange during period 2015-2019. The method used in sample selection in this study is purposive sampling method and there are 44 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, company growth, and board of independent commissioners have influence on firm value, while liquidity, firm size, dividend policy, managerial ownership, institutional ownership, and audit committee have no influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NELLIYANA, NELLIYANA; AVINA SILMY, SHOFI
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 study is to obtain an empirical evidence about the influence of variables on firm value. These variables are financial leverage, firm size, return on assets, earnings per share, debt to equity ratio, and net profit margin. The population used in this are non financial companies list on Indonesian Stock Exchange from 2012-2015. There are 156 companies selected as final sample. Data analyzed by using multiple regression method. The result of this research shows that financial leverage, firm size, return on assets, earnings per share, and debt to equity ratio have positive influence on firm value. However, net profit margin have no influence on firm value
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA MUNGNIYATI, MUNGNIYATI; UTOMO, MARSELLA
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 is to determine and examine audit committe, size of board, the independent proportion of the board of commissioners, leverage, firm size and profitability in affecting firm value in manufacture companies listed in Indonesia Stock Exchange. This research uses data from 102 manufacture companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using multiple linear regressions analysis method to determine the model of research. The result of this research indicate that audit committe, the independent proportion of the board of commissioners, leverage, and profitability had influence towards firm value whereas size of board and firm size had no influence towards firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI NOVIANTI, VELIA; MARIA, MARIA
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

This study aims to see and examine whether liquidity, leverage, profitability, managerial ownership, institutional ownership, company size, company growth, investment decisions, and tangibility about the influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. This study used a sample selection method, namely purposive sampling, in which 60 companies met the criteria so that 180 data were obtained. The hypothesis of this study was tested and analyzed using multiple linear regression analysis method. The results of this study indicate that liquidity, managerial ownership, firm size, dividend policy, investment decisions, and tangibility have no influence on firm value. Meanwhile, leverage, profitability, and institutional ownership have a positive influence on firm value. The positive influence indicates that an increase in each of these variables will increase firm value. Conversely, company growth has a negative influence on firm value, which indicates that an increase in this variable will decrease firm value
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI ISTIMAWANI, ELISABETH TRI ARYANTI
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 and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.
FAKTOR PENENTU NIAT WAJIB PAJAK DALAM PENGGUNAAN APLIKASI CORETAX Azzahra, Vira; Widayati, Neneng; Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (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.v5i4.2914

Abstract

This study aims to analyse the influence of perceived usefulness, perceived ease of use, perceived risk, and service quality on taxpayers’ intention to use Coretax as a digital tax administration system. The research employed a quantitative approach using Partial Least Squares Structural Equation Modelling (PLS-SEM) through SmartPLS v3.0 software. Data were collected from taxpayers via online questionnaires, then tested for validity, reliability, and hypothesis evaluation. The results indicate that among the four variables, only perceived risk has a significant effect on the intention to use Coretax, whereas perceived usefulness, perceived ease of use, and service quality are not significant. These findings highlight that in the context of digital tax administration, security and risk management are key determinants for system adoption. The study implies that tax authorities should focus on enhancing security, risk management, and providing education and practical demonstrations to increase user intention. Additionally, this research provides a foundation for future studies to explore other factors affecting the intention to adopt digital tax administration systems, including digital literacy and prior experience with online tax systems.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, DAN PERSISTENSI LABA TERHADAP KINERJA SAHAM DI PASAR MODAL PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggraini, Diana Putri; Wijayanti, Anita
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (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.v5i4.2915

Abstract

This quantitative study aims to provide empirical evidence on the influence of dividend policy, leverage, and earnings persistence on stock performance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used secondary data from the companies’ annual financial reports. The sample was selected using a purposive sampling technique, resulting in 98 observational data points from companies that met the research criteria. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 25. This study finds that dividend policy and earnings persistence have a negative and significant effect on stock performance, while leverage has no effect. These findings indicate that in relatively stable sectors such as consumer non-cyclicals, investors tend to give more consideration to internal company factors, such as dividend distribution policy and earnings consistency, when assessing stock prospects and performance.

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