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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 KONEKSI POLITIK, STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP PRAKTIK MANAJEMEN LABA Noviana Chandra; Ricky A. Mulyana
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.v6i2.3409

Abstract

This study aims to examine the effect of political connections, managerial ownership, institutional ownership, audit quality, return on asset, debt to equity, sales growth, and board size on earnings management practices. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample consists of 95 manufacturing companies with a total of  285 data were selected using purposive sampling method. The results showed that debt to equity has a negative effect on earnings management. In addition, political connections, managerial ownership, institutional ownership, audit quality, return on asset, sales growth, and board size do not have a significant effect on earnings management.  
EFISIENSI PENGELOLAAN SUMBER DAYA DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022 – 2024) Irene Florensia; Helmy Adam
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.v6i2.3413

Abstract

This study aims to examine the effect of resource management efficiency on firm value in healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on signaling theory, information on efficiency disclosed through financial statements can serve as a signal to stakeholders regarding a firm’s condition and future prospects. In this study, resource management efficiency is measured using inventory turnover, operating expense ratio, material cost ratio, human resource cost ratio, and cost of goods sold ratio, while firm value is measured using Tobin’s Q ratio. Secondary data in the form of financial statements and annual reports from 26 healthcare companies, resulting in a total of 78 observations, were analyzed using multiple linear regression with IBM SPSS version 25. The results indicate that inventory turnover has a positive effect on firm value. In contrast, the operating expense ratio, human resource cost ratio, and cost of goods sold ratio have a negative effect on firm value, while the material cost ratio does not show a significant effect. These findings suggest that resource management efficiency is associated with firm value in the healthcare sector during the post-pandemic period.
DETERMINASI NIAT E-WALLET GENERASI Z: PERSPEKTIF INTERNAL DAN EKSTERNAL Nisrina Luthfia Rahmasari; Zaki Baridwan
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.v6i2.3415

Abstract

The use of e-wallets in Indonesia continues to increase alongside government support through the National Non-Cash Movement to promote economic digitalization. However, World Bank data shows that in 2024 only around 42.7% of Indonesians aged 15 and above have used digital payments. This figure remains relatively low compared to other Southeast Asian countries such as Malaysia and Thailand. Therefore, it is necessary to analyze the factors influencing individuals’ intention to use e-wallets, represented by social influence, trust, self-efficacy, and financial literacy. This study employs a quantitative approach using questionnaires distributed to 326 undergraduate Accounting students at Universitas Brawijaya, with analysis conducted using SmartPLS 4.0. The results indicate that social influence and self-efficacy have a significant effect, while trust and financial literacy do not. These findings suggest that, in the context of Generation Z, the decision to use e-wallets is more influenced by social environmental pressures and individuals’ confidence in their ability to use technology, rather than rational considerations such as trust or financial literacy. Practically, these results can serve as a reference for providers and regulators to encourage e-wallet adoption through social-based strategies, ease of use, and the strengthening of digital literacy.

Page 52 of 52 | Total Record : 513

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