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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI Astuti, Narulita Widhi; Handayani, Mega
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.v5i4.2966

Abstract

This study aims to determine the effect of profitability as measured by return on assets (ROA) and return on equity (ROE) and eco-efficiency on firm value, with CEO power as a moderating variable. This study uses secondary data taken from the financial statements and annual reports of companies engaged in the construction and building subsector listed on the Indonesia Stock Exchange during the period 2022-2024. The sample selection was carried out using a purposive sampling method, sample 22 companies with 5 of which were outliers, so the total number of companies included in the final sample was 17. For data analysis, techniques used included multiple linear regression analysis, t-tests, and moderated regression analysis (MRA), which were processed using IBM SPSS software. 25. The findings of this study show that the results of the partially t-tests indicate that ROA has a positive impact on firm value, while ROE and eco-efficiency show no effect on firm value. In the partially MRA analysis, CEO power was shown to moderate the influence of ROA and ROE on firm value, but did not have the ability to moderate the influence of eco-efficiency on firm value.
PENGARUH PENGUNGKAPAN ESG DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Gultom, Rocia Haki Maria; Alexander, Nico
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.v5i4.2979

Abstract

This study aims to provide empirical evidence regarding the influence of ESG Disclosure Score, profitability, leverage, size, liquidity, and activity ratio as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. The sampling method used in this research is purposive sampling, resulting in 107 companies with a total of 321 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the activity ratio has an impact on firm value, as inventory turnover indicates high company revenue, thereby increasing firm value. Size also influence firm value, showing that large companies experience a decline in efficiency in overseeing operational activities carried out by management. On the other hand, ESG Disclosure Score, profitability, leverage, and liquidity do not affect firm value.
PENGARUH FASILITAS PERPAJAKAN, UKURAN PERUSAHAAN, RETURN ON ASSETS (ROA) DAN KOMITE AUDIT TERHADAP MANAJEMEN PAJAK Sutomo, Aisha Rizhantika; Finanto, Hasto; Ismawanto , Totok
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.v5i4.2998

Abstract

Tax is a mandatory contribution imposed on individuals and corporations without direct compensation, intended for the welfare of society. However, many companies employ tax management strategies to minimize their tax burden, raising concerns about compliance and corporate governance. This study investigates the effect of tax facilities, firm size, profitability (Return on Assets/ROA), and audit committees on tax management among healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Agency theory serves as the theoretical foundation to explain the interaction between independent and dependent variables. The research adopts a quantitative approach with purposive sampling, yielding 45 observations from 15 companies, and data analysis was conducted using SPSS. The results indicate that tax facilities, firm size, ROA, and audit committees simultaneously have a significant effect on tax management. Partially, only tax facilities show a significant negative influence, implying that the availability of legal tax incentives reduces the need for aggressive tax practices. This finding supports earlier studies which highlight that tax facilities encourage firms to comply with regulations rather than exploit loopholes. The study provides insight for policymakers and companies to design efficient yet compliant tax strategies, strengthening trust between regulators, stakeholders, and corporations.  
PERAN ROA, ROE, NPM DAN TATO SEBAGAI PREDIKTOR HARGA SAHAM PERUSAHAAN BLUE CHIP DI INDONESIA Wulandari, Yesti; Rudianto, Totok; Sari, Dewi Maya; Arfiani, Mutia; Ramadhan, Rizki
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.v5i4.3032

Abstract

This study aimed to analyze the effect of Return On Assets, Return On Equity, Net Profit Margin, and Total Asset Turnover on the stock prices of LQ45 companies. The population in this study consisted of 68 companies. Using the purposive sampling method, 24 companies were observed in this study. The data analysis method used was multiple linear regression analysis. The results of the study indicated that ROA, NPM, and TATO had a positive and significant effect on stock prices, while ROE did not have a significant effect on stock prices for LQ45 companies during the 2020-2024 period. Return on Assets, Return on Equity, Net Profit Margin, and Total Asset Turnover simultaneously influenced stock prices in LQ45 companies for the 2020-2024 period.
THE IMPACT OF FINANCIAL SECRECY ON CORRUPTION Matitaputty, Jean Stevany
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.v5i4.3049

Abstract

Corruption poses a potential challenge to the economic growth and financial stability of a country. It is closely related to the regulation and legal system that governs various economic activities. This research aims to examine the influence of financial secrecy on corruption. Financial secrecy is supported by a country's legal system to conceal illegally obtained assets that can potentially cause corruption. The quantitative method with the panel data regression technique was used in this research. Financial secrecy was measured using the Financial Secrecy Index (FSI) and corruption was measured using the Corruption Perception Index (CPI). The total sample size was 302, originating from 118 countries worldwide, over three years (2018, 2020, and 2022). The results indicate that financial secrecy has a positive effect on corruption. Furthermore, this study provides more specific evidence through a robustness test, which shows that financial secrecy has a positive effect in developed countries and a negative effect in developing countries. Financial secrecy can be minimized if a country commits to information exchange to combat corruption, as applied by the G20 countries. This is supported by the result finding that financial secrecy has no effect on corruption in the G20 country category but has a positive effect in the non-G20 country category.
PENGARUH EARLY WARNING SYSTEM TERHADAP PROFITABILITAS DENGAN COMPANY SIZE SEBAGAI MEDIASI PADA ASURANSI SYARIAH INDONESIA Kurniati, Putri Ayushifa; Wibisono, Masodah
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.v5i4.3062

Abstract

This study aims to analyze the effect of the early warning system, measured by the claim burden ratio, fund adequacy ratio, premium growth ratio, and self-retention ratio, on profitability (ROE) with Company size as a mediating variable. The analysis method used in this study employs quantitative secondary data in the form of panel data obtained from the financial reports of Islamic insurance companies registered as members of the Indonesian Islamic Insurance Association (AASI) and supervised by the Financial Services Authority (OJK). The sample in this study was determined using purposive sampling techniques and resulted in the number of Islamic insurance companies that met the research criteria. The testing tool used was Eviews 12. The results of the study indicate that the claim expense ratio and premium growth ratio do not affect profitability or Company Size. The capital adequacy ratio has a significant negative effect on both, while the retention ratio has a significant positive effect. Additionally, Company size has a negative effect on profitability and only mediates the relationship between the capital adequacy ratio and profitability.
TAX AVOIDANCE : BOARD CHARACTERISTICS, FINANCIAL DISTRESS, DAN COMPANY SIZE Makatita, Grace Gloria; Syahzuni, Barlia Annis
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.v5i4.3090

Abstract

This study aims to analyze the influence of corporate governance (board independence, board size, female directors) and company characteristics (financial distress, company size) on tax avoidance in energy sector companies in Indonesia. This study uses a quantitative approach with panel data from 44 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period (176 observations). Tests were conducted using a Random Effects model, with tax avoidance proxied by the Effective Tax Rate (ETR), and financial distress measured using the Altman Z-Score. The results show that financial distress has a significant negative effect on tax avoidance, while company size has a significant positive effect. Corporate governance variables do not show a significant effect. These findings are useful for regulators in increasing oversight of large companies and reviewing governance effectiveness. For companies, these results emphasize the importance of board quality, while for investors, company size can be an indicator of tax avoidance risk.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE William, Theofilus; Suryanto
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.v5i4.3094

Abstract

This study aims to examine the influence of Return on Assets, Leverage, Firm Size, Sales Growth, Capital Intensity, Transfer Pricing, Audit Committee, and Institutional Ownership on Tax Avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023.The method used in this study is purposive sampling, resulting in a sample of 65 companies with a total of 195 data points. The data analysis method employed is multiple linear regression, using SPSS version 25 as the analytical tool. The results of this study indicate that Return on Assets, Sales Growth, and Capital Intensity have an effect on Tax Avoidance, while Leverage, Size, Transfer Pricing, Institutional Ownership, and Audit Committee do not have an effect on Tax Avoidance.
ALIGNING TAX PLANNING AND CSR STRATEGY TO BOOST FIRM VALUE: THE MODERATING POWER OF FEMALE BOARD REPRESENTATION Boli, Hubertus Ade Resha Raditya
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.v5i4.3172

Abstract

This research examined the effect of tax planning and corporate social responsibility (CSR) strategy on firm value, with board gender diversity (BGD) as a moderating variable. This study used a quantitative approach with secondary data from 43 food and beverages companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024, resulting in 215 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with STATA 19 software. The results showed that both tax planning and CSR strategy had a positive and significant effect on firm value, indicating that transparent fiscal management and responsible CSR practices improve market performance. However, board gender diversity did not significantly moderate the relationship between tax planning and firm value but positively moderated the relationship between CSR strategy and firm value. This research contributes to the literature on corporate governance and sustainability by integrating tax behavior, CSR, and board diversity as determinants of firm value, and it provides practical insights for policymakers and corporate leaders to align governance structures with sustainable growth goals.
PENGARUH KOMISARIS INDEPENDEN DAN LAINNYA TERHADAP NILAI PERUSAHAAN Kurniawan, William Angelo; Zubaidi, Umar Issa
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.v5i4.3176

Abstract

This study aims to examine the effect of independent commissioners, institutional ownership, audit committees, managerial ownership, the presence of female board members, and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employed a quantitative approach with a causal design. The sample was selected using purposive sampling, resulting in 61 companies with 183 data observations. Data were analyzed using multiple linear regression with Robust Standard Errors (RSSE) due to the presence of heteroskedasticity. The findings indicate that, simultaneously, the model is not significant. Partially, only the capital structure is found to have a positive and significant impact on firm value, while the other five good corporate governance variables (independent commissioners, institutional ownership, audit committees, managerial ownership, female board members) show no significant effect. These results suggest that in the context of corrected heteroskedasticity, investors tend to prioritize financial structure considerations over GCG mechanisms when assessing a company’s prospects.

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