cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281318662445
Journal Mail Official
ejatsm@tsm.ac.id
Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 468 Documents
 3   4   5   6   7 
REAKSI PASAR SAHAM INDONESIA TERHADAP PUBLIKASI INFORMASI LAPORAN KEUANGAN PERUSAHAAN ALDO HUBERT; Ratih Handayani
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (595.915 KB)

Abstract

The purpose of this research was to examine the Indonesian stock market reaction to the publication of the company financial statement. Using some variabels of financial ratios (return on asset, debt to equity ratio, price to book value, total asset turnover, price to earnings ratio, and earnings per share) to test the hyphothesis, the test was examined. The objects of this research are manufacturing companies that listed in Indonesia Stock Exchange during 2017-2020. Samples were selected using purposive sampling method and there are 46 companies that met the criteria. Hypothesis was analyzed using multiple regression method.The results shows that return on asset, debt to equity ratio, price to book value, total asset turnover, firm size, and earnings per share have no influence to stock return. On the other side, price to earnings ratio have influence to stock return. The expectation of growth in earning became one of the most interesting for investor in stock market. Capital market efficiency implies that information is fully impounded in securities prices.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DIYANIVENA DEBORA; EDDY JONI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (536.896 KB)

Abstract

The purpose of this study is to examine dan determine the effect of firm size, return on asset, leverage, capital intensity, sales growth, composition of independent commissioners, firm age dan audit committee on tax avoidance. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. This study used a purposive sampling method in sampling. From the total population, 56 companies are produced so that are 224 data used as research samples. The data in this study were processed using IBM SPSS Statistics 24. This study used multiple regression analysis model to examine the relationship between the independent variables dan the dependent variable. The research resources are taken from Indonesia Stock Exchange website. The results of this study indicate that return on assets dan sales growth have influence to tax avoidance, while firm size, leverage, capital intensity, composition of indenpendent commissioners, firm age dan audit committee have no influence on tax avoidance.
FAKTOR-FAKTOR YANG MEMENGARUHI PERSEPSI WAJIB PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK THERESA VALENTIA; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (483.657 KB)

Abstract

The purpose of this study is to obtain empirical evidence of the impact of tax system, tax rates, tax sanctions, justice, discrimination, tax audits, and understanding the taxation on taxpayers’ perseptions of tax evasion. The population in this study is an individual taxpayer registered at the Tax Office in DKI Jakarta area. The sample method used in this study is the convenience sampling method by distributing questionnaires using google form and then processing it with multiple linear regression analysis. The number of samples that match the research criteria is 104 respondens. The result of this study indicate that tax system, discrimination, and tax audits have impact on tax evasion and tax rates, tax sanctions, justice, and understanding the taxation have no impact on tax evasion.
PENGARUH KINERJA KEUANGAN ENTITAS DAN FAKTOR LAINNYA TERHADAP AUDIT DELAY Velia Findriani; Rudi Setiadi Tjahjono
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (513.091 KB)

Abstract

The purpose of this research is to determine the influence of the entity’s financial performance and other factors to audit delay. The examined factors are profitability, solvability, liquidity, company size, audit opinion, public accounting firm's size, audit tenure and audit committee. Population in this research is non-financial companies listed in Indonesian Stock Exchange with research period from 2017-2019. the sampling is selected by a purposive sampling method and there were 165 companies that meet the sample criterias from the total population of 420 companies. The multiple regression analysis was applied to this research..The result of this research identified profitability, company size, audit opinion has influenced on audit delay. This means that a better financial performance of the entity and a fairly audit opinion (unqualified opinion) will accelerate the timing of audit completion. Conversely, for other variable, solvability, liquidity, public accounting firm's size, audit tenure and audit committee has no influence to audit delay.
PENGARUH ESOP, COMPANY CHARACTERISTICS, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Vincent Nathaniel Lumanto; Julisar Surjadi
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (599.047 KB)

Abstract

The purpose of this study is to provide empirical evidence related to the effect of employee stock ownership programs, company characteristics, corporate governance, and audit quality on earnings management. Company characteristics consists of information asymmetry, leverage, profitability, firm size, and firm age. Corporate governance consists of managerial ownership, institutional ownership, and audit committee. The sample of this study was selected based on the purposive sampling method and resulted in 112 non-financial companies listed on the Indonesia Stock Exchange during 2017-2019. A total of 336 data obtained were analyzed by the multiple regression method. The results of this study shown that employee stock ownership programs and audit committees have an influence on earnings management. Other variables, for examples, information asymmetry, leverage, profitability, firm size, managerial ownership, institutional ownership, audit quality, and firm age have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK DI BURSA EFEK INDONESIA Hani Andharini; Annisa Kanti
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (237.732 KB)

Abstract

The purpose of this research is to obtain empirical evidence about the variables that affecting tax avoidance. The independent variables in this research are leverage, firm size, profitability, sales growth, proportion of independent commissioners, and audit quality. While the dependent variable in this research is tax avoidance. The object used in this research are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The amount of samples that used are 57 companies with 171 data used purposive sampling method. The method that has been used affected between independent variable and dependent variable tax avoidance is multiple regression method. The result of this research showed that leverage affecting tax avoidance. Whereas leverage, firm size, sales growth, proportion of independent commissioners, and audit quality did not affect Tax Avoidance.
CORPORATE GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA Steven Thamlim; Frestin Chrisnanti
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (246.35 KB)

Abstract

The purpose of this study is to examine the factors on earning management. These factors include audit quality, board of directors, firm size, audit committee, leverage, corporate governance, audit industry specialization, and audit tenure using absolute discretionary accruals to non-financial companies in Indonesia. The objects in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2019. This study uses a purposive sampling method and obtains 954 sample. This study uses multiple linear regression to test the hypothesis. The results of this study indicate that the variables of audit quality, firm size, leverage, corporate governance, and audit tenure have influence toward earnings management. Meanwhile, board of directors, audit committee, and industry specialization audit have no influence on earnings management. The company's internal factors give more influence to the practice of earnings management, compared to factors originating from outside the company.
PENGARUH PERFORMA KEUANGAN, STRUKTUR PERUSAHAAN DAN KUALITAS AUDIT DALAM MANAJEMEN LABA CYNTHIA YOLANDA; Ricardo Suhendra Wirjawan
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): 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 | Full PDF (292.076 KB)

Abstract

This research purpose is to test the influence of financial performance, company structure, and audit quality to earnings management. This research test whether the variables such as financial leverage, sales growth, company size, profitability, firm age, audit quality, auditor independence and managerial ownership have effect on earnings management. The object used in this research is non-financial companies that listed on Indonesia Stock Exchange (IDX) during the research period from 2018 to 2020. The samples are selected by using purposive sampling method and there are 106 companies that met the criteria. The data are analyzed using multiple regression. The result of this research shows that audit quality has effect on earnings management. The research also shows that other tested variables such financial leverage, sales growth, company size, profitability, firm age, auditor independence, and managerial ownership have no effect on earnings management.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muhammad Safarrudin Afandi; Aries Jonathan
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): 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 | Full PDF (298.22 KB)

Abstract

One of the goals of the company was established to maximize the value of the company. Firm value can be measured in various ways. This study aims to examine the effect of profitability, leverage, liquidity, dividend policy, managerial ownership, institutional ownership, and firm growth on firm value. The object in this study is to use manufacturing companies on the Indonesia Stock Exchange during year 2017 to year 2019. The purposive sampling method was used to select a sample of companies and 69 companies were selected and analyzed using the multiple regression method. The results show that dividend policy, profitability and institutional ownership have a positive effect on firm value, while leverage, liquidity, managerial ownership, and firm growth have no effect on firm value. These results imply that the greater the dividend policy ratio will increase investor confidence in earnings, high profitability indicates good company prospects in the future, and the greater the institutional ownership, the stronger the control over the company to achieve company goals and increase the firm value
FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN NON KEUANGAN GLENN MARTINUS MARJONO; ARLENE JANE
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.261 KB)

Abstract

The purpose of this study is to analyze the factors that influence the audit report lag in non-financial companies. These factors are audit quality, board size, audit committee size, audit committee meetings, board gender, company size, profitability, leverage and liquidity. The objects in this study are the non-financial companies listed on the Indonesia Stock Exchange for the year 2016 to 2019 with the sampling method is purposive sampling method. Based on the sampling criteria, the sample of this study amounted to 160 companies with a total of 640 data. This study uses multiple regression analysis. The results of this study showed that the company size and profitability have an influence on the audit report lag. Meanwhile, audit quality, board size, audit committee size, audit committee meetings, board gender, leverage and liquidity have no effect on the audit report lag.

Page 5 of 47 | Total Record : 468

 3   4   5   6   7 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM More Issue