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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 528 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.
FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN Kurniati; Aries Jonathan
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3039

Abstract

The purpose of this study was to obtain empirical evidence and to examine the effect of the independent variables on firm size, firm financial leverage, firm age, audit quality, independent commissioners, managerial ownership, institutional ownership and profitability on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange (IDX). Financial statements can be used to assess the good or bad of a company so that companies often carry out earnings management to set off the financial statements. This study uses 151 non-financial companies listed on the Indonesia Stock Exchange (IDX) from year 2018 until year 2020. The method used in sampling is purposive sampling by determining five sample criteria and using multiple linear regression as a data analysis method. This study uses discretionary accruals which are calculated using the modified Jones model as a proxy for earnings management, natural logarithm to measure firm size variable, logarithm to measure firm age variable, audit quality variable and management ownership using dummy variable, and firm financial leverage variable, independent commissioner, institutional ownership and profitability are measured using a ratio scale. The results of this study indicate that firm size and profitability have an influence on earnings management, while firm age, firm financial leverage, audit quality, independent commissioners, managerial ownership and institutional ownership have no effect on earnings management.
CORPORATE GOVERNANCE DAN FAKTOR LAINNYA YANG MEMENGARUHI PENGHINDARAN PAJAK Elva Evelyn Franata; Mungniyati Mungniyati
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3275

Abstract

Tax avoidance is a strategy used by companies to reduce tax obligations by exploiting loopholes in tax regulations legally. This study aims to obtain empirical evidence on the effect of independent board of commissioners, board size of directors, board gender diversity, institutional ownership, managerial ownership, and leverage as independent variables on tax avoidance as the dependent variable. The research objects are manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using a purposive sampling method, resulting in 145 companies with a total of 435 observations. Data were analyzed using multiple linear regression with software IBM Statistical Package for the Social Sciences (SPSS) version 25. The results of this search indicate that independent board of commissioners, board size of directors, board gender diversity, institutional ownership, managerial ownership, and leverage have no effect on tax avoidance.
CEO GENDER DAN FAKTOR LAINNYA : APAKAH MEMENGARUHI NILAI PERUSAHAAN Lisie Mahardika; Rudi Setiadi Tjahjono
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3294

Abstract

The purpose of this study is to analyze how CEO gender, leverage, profitability, dividend policy, firm size, firm age, investment decisions, and managerial ownership influence the firm value. The research object used in this study is all companies listed on the Indonesia Stock Exchange (IDX) except the financial sector with a research period of 3 years, from 2021 to 2023. This study uses the purposive sampling method as a sampling method. To examine whether there is an influence between the independen and dependent variables, the multiple regression method is used. Based on the sample selection method, there are 85 companies and 255 data that meet the research criteria. The results of this study indicate that CEO gender, leverage, profitability, firm age, firm size and investment decisions have an influence on firm value. Other independen variables, such as dividend policy and managerial ownership, do not affect firm value.
PENGARUH KONSERVATISME AKUNTANSI, KEPEMILIKAN INSTITUSIONAL, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK Nonia Dennis Veronika Mataheny; Sugiarto Prajitno
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3317

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables examined include profitability, leverage, firm size, accounting conservatism, institutional ownership, sales growth, and capital intensity. Tax avoidance serves as the dependent variable in this study. Using a purposive sampling technique, 68 companies were selected from a total of 204 data points. The analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results show that leverage has a negative effect on tax avoidance, institutional ownership has a negative effect on tax avoidance, sales growth has a positive effect on tax avoidance, and capital intensity has a positive effect on tax avoidance. Meanwhile, profitability, firm size, and accounting conservatism have no significant effect on tax avoidance.
PENGARUH KOMITE AUDIT DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDIT REPORT LAG Dhea Mifta Hadi; Ade Hanifa Putri
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3336

Abstract

This study aims to empirically examine the effect of audit Committee Size, Audit Committee Expertise, Audit Committee Meeting Frequency, Auditor Industry Specialization, Auditor Reputation, Audit Committee Gender, Financial Condition, Company Size, And Profitability on audit report lag as measured by the difference between the closing date of the book and the date of signature of the audit report. The population in this research is manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from year 2021-2023. The sample used for this research consist of 75 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 225 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit committee meetings and profitability had effect to the Audit Report Lag. Other variables, namely Audit Committee Size, Audit Committee Expertise, industry specialization auditors, Auditor Reputation, Audit Committee Gender, Financial Condition, and Company Size, have no effect on audit report lag.
TEKANAN INDUSTRI DAN RASIONALISASI SEBAGAI DETERMINAN KUNCI DALAM PERSPEKTIF FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN Valencia Eleora Tanudjaya; Yuliani Almalita
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3377

Abstract

The purpose of this study is to obtain empirical evidence regarding factors that can encourage the probability of fraudulent financial statements. Some of the factors in this study are financial stability, industry conditions, rationalization, external pressure, capability, effective monitoring, and arrogance. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. Sampling was carried out using a purposive sampling method by setting five sample criteria, and 73 were obtained companies as research samples. The data analysis method used is logistic regression. The results of this study indicate that rationalization positively encourage the probability of fraudulent financial statements, industry conditions negatively encourage the probability of fraudulent financial statements, and financial stability, external pressure, capability, effective monitoring, and arrogance do not encourage the probability of fraudulent financial statements.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Tegar Satrio Wibowo; Arwina Karmudiandri
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (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.v6i3.3384

Abstract

This study aims to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The corporate governance variables analyzed in this study include board independence, board gender diversity, board size, audit quality, and CEO narcissism, as well as financial characteristic variables, namely profitability and leverage. Tax avoidance is measured using the effective tax rate (ETR). This study employs a quantitative approach with a causal research design. The research sample was selected using a purposive sampling method, and secondary data were obtained from companies’ annual reports and financial statements. The data were analyzed using descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing through multiple linear regression analysis. The results indicate that board independence, board gender diversity, board size, and audit quality do not have a significant effect on tax avoidance. Furthermore, CEO narcissism and leverage have a positive and significant effect on tax avoidance. Meanwhile, profitability has a negative and significant effect on tax avoidance.

Page 52 of 53 | Total Record : 528

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