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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 513 Documents
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PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KAP DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Maria Entina Puspita; Tika Uswatun Chasanah; Fudji Sri Mar'ati
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3071

Abstract

This study aims to analyze the effect of financial distress, management turnover, audit firm size and audit fees on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Auditor switching is a condition where a company changes its Public Accounting Firm (KAP) or Public Accountant, so it is important to identify the influencing factors. The method used quantitative with multiple linear regression approach. Secondary data were obtained from the annual financial reports of manufacturing companies that purposive sampling criteria with sample 18 manufacturing companies. The analysis technique used the classical assumption test, multiple linear regression, t-test, f-test and coefficient of determination. The results reveal that financial distress, management turnover and audit firm size no significantly influence auditor switching, while audit fees significantly influence auditor switching. Simultaneous testing also shows that financial distress, management turnover, audit firm size and audit fees simultaneously do not significantly influence auditor switching. The coefficient determination results indicate that 7.3% of the variables contributing to auditor switching are financial distress, management turnover, audit firm size and audit fees. Other variables not yet examined in this study, such as audit delay, audit tenure and firm size contribute to the remainder. Auditor switching reflects the dynamics of the relationship between management and auditors. Therefore, investors should consider financial distress, management turnover, audit firm size and audit fees when making decisions.
PENGARUH MODAL INTELEKTUAL, STRUKTUR MODAL, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Wulan Aisyah Indirawati; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3077

Abstract

The purpose of this research is to find empirical evidence related to the factors that influence the value of the company. This research will examine whether the variables of intellectual capital, managerial ownership, capital structure, audit committee, asset structure, and current ratio have an impact on the value of the company. Purposive sampling technique is the sampling method used in this study and uses the multiple regression method as a method for analyzing data. The data obtained comes from the financial statement of public manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sample used in this study was 80 companies with a total of 240 data that met the research criteria. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value.
PENGUNGKAPAN KEBERADAAN TOKOH SEMAR DALAM PROFESI AKUNTAN Lila Alwyah; Audrie Clarissa Bepe
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3102

Abstract

This research aims to identify the characteristics of Semar's character which are reflected in the character of accountants, with a focus on the application of his professional code of ethics The method used in this research is qualitative using an interpretive paradigm. Data was obtained through interviews with auditors and accounting service office owners. This research found that the characteristics of Semar are reflected in accountants such as Manunggaling budhi, lathi and experti, devotion, role model, sense of awareness and Manunggaling kawula Gusti. This characteristic is inherent in accountants in carrying out their profession. So an accountant is not only called a "scorer", but also has integrity, a sense of intelligence and other things which are reflected in the character Semar. This research connects aspects of Semar's character with the accounting profession, opening new views on the role of accountants in society. This research contributes to increasing understanding of ethics and integrity in the accounting profession, as well as strengthening public trust in this profession.
THE INFLUENCE OF AI LITERACY, ETHICAL AWARENESS, AND TRUST IN DIGITAL AUDIT TECHNOLOGY ON ACCOUNTING STUDENTS' READINESS TO FACE THE ACCOUNTING PROFESSION IN THE ERA OF ARTIFICIAL INTELLIGENCE (A CASE STUDY ON ACCOUNTING STUDENTS IN LAMONGAN REGENCY) Silfi Yaturrahmah; Novi Darmayanti; Martha Laila Arisandra
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3286

Abstract

This study aims to determine the influence of AI literacy, ethical awareness, and trust in digital audit technology on the readiness of accounting students to face the profession in the AI era. The research uses a quantitative approach with a causal associative design. Data were collected through an online questionnaire from 100 accounting students in Lamongan selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS. The results show that AI literacy and trust in digital audit technology have a positive and significant effect on student readiness, while ethical awareness does not have a significant effect. Simultaneously, all three variables contribute to student readiness. These findings indicate the importance of strengthening AI-based learning and building students’ confidence in digital audit tools. This study develops a model of accounting students’ readiness in the Artificial Intelligence era by simultaneously integrating AI literacy, ethical awareness, and trust in digital audit technology.
KONTRIBUSI RED FLAGS DALAM PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA KEANDALAN LABA Titi Purbo Sari; Purbawati; Hendra Wijaya; Nasron Alfianto
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3325

Abstract

The rapid growth of an increasingly competitive business climate requires companies to obtain quality financial information as a tool for generating high profits. One of the steps taken is profit management practices that aim to make profits look better and meet expectations. Both accrual and real profit management can reduce the ability of profits to predict future performance and reflect the real economic condition of the company. The integrity of financial statements is compromised when earnings management leads to accounting fraud and does not comply with generally accepted accounting standards, triggering red flags. The purpose of this study is to develop and find empirical evidence of the contribution of red flags in earnings management practices to earnings quality. The research sample consisted of 252 property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2024. The research data was analyzed using panel data regression methods. The research results provide a different perspective, namely that accrual earnings management can actually increase earnings reliability, while real earnings management can actually reduce earnings quality. Red flags do not contribute to the relationship between both accrual and real earnings management and earnings quality.
UNDERSTANDING STOCK RETURN DRIVERS: THE INTERPLAY BETWEEN NET PROFIT, OPERATING CASH FLOW, AND DIVIDEND POLICY IN IDX QUALITY 30 COMPANIES Deafatunnizwa Ulfida; Nor Rahma Rizka; Fitra Izzadieny; Try Edi Suwarno
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3369

Abstract

This study examines the impact of stock price, net profit and operating cash flow on stock return, with the dividend serving as a moderating variable. The research focuses on companies listed on IDX Quality 30 companies over the period 2021 to 2024. The main problem addressed is the lack of comprehensive empirical evidence on how core financial performance indicators influence stock valuation within highly selective and fundamentally strong firms such as those in the IDX Quality 30 Index. Although these companies are considered financially robust and attractive to investors, there remains uncertainty about the relative importance of profitability, liquidity, and dividend policy in driving their market valuation. Recognizing the importance of financial performance indicators in stock valuation, this study seeks to determine whether stock price, net profit, netoperating cash flows significantly influence stock return, and whether dividend policy enhances this relationship. The analysis will employ multiple regression techniques to examine both direct and moderating effects. By incorporating operating cash flow alongside net profit, the study attempts to provide a more comprehensive understanding of the drivers of stock returns. While data collection and analysis are currently in progress, the findings are expected to contribute valuable insights to both investors and corporate decision-makers regarding financial strategy and market perception. Future stages of the research will include empirical testing, interpretation of results, and implications for investment practices and corporate policy.
REVISITING TRADITIONAL COSTING IN AGRICULTURE: A COMPARATIVE ANALYSIS OF ABC AND CONVENTIONAL METHODS Nurma Sari; Dini Lestary; Pratiwi Kurniati; Fitri Jayanti; Dewa Ruci
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3378

Abstract

This study aims to analyze the application of the Activity-Based Costing (ABC) method in calculating the cost of production for leading agricultural commodities in Ketapang Regency and to evaluate the effectiveness of its use through the Google Spreadsheet application. Using a qualitative descriptive approach, data were obtained through interviews, observations, and documentation involving farmers who still use traditional cost-recording systems. The findings reveal that the ABC method provides more accurate cost information compared to the single-rate system, as it considers the varying intensity of production activities such as planting, spraying, and watering. The comparison results indicate cost distortions in the traditional method, manifested as overcost and undercost, which may affect pricing and profitability. The implementation of the ABC method integrated with Google Spreadsheet has been proven to enhance efficiency, transparency, and ease of cost analysis for farmers. This study contributes to strengthening digital-based Islamic management accounting practices that are practical and applicable to the agricultural sector in rural areas.
CEO NARCISSISM, CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN PENGHINDARAN PAJAK Jennifer Thurana; Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3383

Abstract

The purpose of this research is to obtain empirical evidence about the effect of CEO narcissism, board of size, female directors, company size, return on assets, leverage, and institutional ownership on tax avoidance. The population of this research consist of manufacturing companies listed in Indonesia Stock Exchange with a research period of 2022-2024. The sampling method used was purposive sampling, resulting in a sample of 130 companies and 390 data. The data was processed and analyzed using multiple regression with Statistical Program for Social Science (SPSS) software. The results of this research indicate that CEO narcissism, board of size, company size, return on assets and leverage have an effect on tax avoidance. However, female directors and institutional ownership have no effect on tax avoidance.
DARI ALAT DIGITAL KE PRAKTIK AKUNTANSI: AI DALAM KEPUTUSAN KEUANGAN UMKM Juwita Andriani; Wing Wahyu Winarno
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3388

Abstract

This study aims to explore how Artificial Intelligence (AI) is interpreted and integrated into MSME accounting practices and its implications for financial decision-making. The research employs a qualitative approach with a case study design under an interpretive paradigm. Data were collected through in-depth interviews, limited observations, and documentation involving digital MSME owners who utilize accounting applications with AI features. Data analysis was conducted thematically through data reduction, data display, and conclusion drawing, supported by triangulation to ensure credibility. The findings indicate that AI is initially perceived as an automation tool for transaction recording and financial reporting; however, over time, it contributes to the development of more adaptive, real-time, and data-driven accounting practices. The integration of AI enhances the quality of financial information particularly relevance, timeliness, and reliability which subsequently influences cost control, cash flow planning, and business performance evaluation decisions. Nevertheless, the effectiveness of AI utilization is shaped by digital literacy, human resource readiness, and organizational culture.
PERAN KINERJA ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DAN KEPEMILIKAN INSTITUSIONAL DALAM MENINGKATKAN NILAI PERUSAHAAN Angelina Verity Iskandar; Mitha Dwi Restuti
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): 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.v6i2.3402

Abstract

Sustainability has emerged as a central consideration for investors, stakeholders and society, driving firms to balance financial performance with long-term responsibility. The growing integration of the Sustainable Development Goals (SDGs) into investment decision making further amplifies the strategic importance of Environmental, Social, and Governance (ESG) practices. This study examines the effect of ESG performance and institutional ownership on firm value among firms listed on the Indonesia Stock Exchange (IDX). Using a sample of 446 firm-year observations from 2014 to 2022, with ESG score obtained from Refinitiv Eikon, the analysis is conducted using Generalized Least Squares (GLS) method. The findings reveal that ESG performance positively influences firm value, suggesting that firms with stronger ESG practices are better positioned to achieve sustainable growth and mitigate long-term risks. In addition, institutional ownership is found to enhance firm value, highlighting the effective monitoring role of institutional investors in improving corporate performance. These results underscore the strategic importance of ESG integration and ownership structure in driving firm value, particularly in emerging markets.

Page 51 of 52 | Total Record : 513

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