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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Cycilia; Santoso Chandra
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.v6i3.3401

Abstract

The purpose of this study is to obtain empirical evidence to determine the factors that influence firm value in manufacturing companies. Factors that influence firm value are dividend policy, investment decisions, leverage, profitability, firm size, sales growth, and investment opportunity set. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. This study uses purposive sampling technique and uses 58 companies from 174 data that meet the sample selection criteria. The analysis of research data uses multiple regression methods. The results of this study indicate that leverage, profitability, sales growth, investment opportunity set have an effect on firm value, while dividend policy, investment decisions, firm size do not affect firm value.
DETERMINAN KEPATUHAN WAJIB PAJAK: PENGETAHUAN, KESADARAN, DAN MODERNISASI SISTEM Engelina; Sofia Prima Dewi
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.v6i3.3410

Abstract

This study aims to analyze the effect of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The background of this study is based on the suboptimal level of taxpayer compliance, which has the potential to affect government revenue, requiring the identification of factors that can improve compliance. This study employs a quantitative approach using primary data obtained through questionnaires distributed to individual taxpayers registered at the Tax Service Office (KPP) Cengkareng. The sample was determined using the Slovin formula with a purposive sampling technique, resulting in 101 respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that tax knowledge, taxpayer awareness, and the modernization of the tax administration system have a positive and significant effect on individual taxpayer compliance. These findings indicate that improving tax literacy, voluntary awareness, and a modern and integrated administrative system are important factors in enhancing taxpayer compliance. The implications of this study contribute to tax authorities in formulating effective policy strategies to improve taxpayer compliance.
STOCK SPLIT DAN REAKSI INVESTOR: ANALISIS PERUBAHAN ABNORMAL RETURN, VOLUME PERDAGANGAN, DAN HARGA SAHAM Nur Afni Yunita; Hajaiirin Husaini Nainggolan
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.v6i3.3414

Abstract

This study aims to examine the differences in abnormal returns, stock trading volume, and stock prices before and after stock splits in companies listed on the Indonesia Stock Exchange in 2021-2024. The data used in this study is secondary data. The population in this study consists of all 943 companies listed on the Indonesia Stock Exchange, and the sample size in this study is 47 companies determined using purposive sampling. The data analysis method in this study uses the Wilcoxon signed rank-test nonparametric test. The results show that there is a negative difference in abnormal returns and stock prices, but for stock price volume, the results show that there is no significant difference before and after the stock split in companies listed on the Indonesia Stock Exchange for the 2021-2024 period.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL RATIO, AND OTHER FACTORS TERHADAP FIRM VALUE Wahid Al Fathin; Suryanto Suryanto
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.v6i3.3416

Abstract

This study aims to analyze the effect of profitability, firm size, total asset growth, liquidity, leverage, total asset turnover, and audit committee structure on firm value. The population consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with 79 firms selected as samples using purposive sampling. Hypothesis testing was conducted using multiple linear regression analysis. The results show that profitability has a positive effect on firm value, as a higher ability to generate profits attracts investor interest. Total asset growth has a negative effect on firm value, indicating that asset growth without improvements in profitability and business sustainability is less attractive to investors. Leverage has a positive effect on firm value, reflecting the company’s ability to manage debt optimally. Meanwhile, total asset turnover has a negative effect on firm value, as high asset turnover does not represent an overall improvement in company performance. Firm size, liquidity, and audit committee structure have no effect on firm value.    
STRUKTUR KEPEMILIKAN DAN PENGUNGKAPAN ESG Dominicus Savio Marandri; Dyna Rachmawati
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.v6i3.3420

Abstract

This study aims to analyze the impact of ownership structure on the level of environmental, social, and governance (ESG) disclosure. The ownership structures in this study include managerial, institutional, family, majority, and government ownership. ESG is considered an important indicator in reflecting a company's commitment to sustainability and social responsibility in the modern business era. These ownership structures have varying impacts on ESG disclosure based on agency theory. This study uses a quantitative approach to test the hypothesis. This study has a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. The study sample consists of 364 company-years. The results of multiple linear regression analysis indicate that managerial and institutional ownership do not affect ESG disclosure. Family and majority ownership have a negative effect on ESG disclosure. Government ownership has a positive effect on ESG disclosure. The control variables in this study are profitability, company size, and leverage. Profitability and leverage do not affect ESG disclosure. Company size has a positive effect on ESG disclosure. The findings of this study have the following implications: first, companies with majority and family ownership tend to withhold strategic information, such as ESG, to protect their interests (entrenchment effect). Second, state-owned enterprises face high public pressure, which leads to increased compliance with ESG disclosures. Third, managerial and institutional ownership do not reduce information asymmetry
PENGARUH PENGHINDARAN PAJAK, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Merieska Magdalena Putri; Umar Issa Zubaidi
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.v6i3.3443

Abstract

Firm value reflects a company’s performance and prospects, determined by how it operates over a specific period. This study aims to obtain empirical evidence regarding the influence of tax avoidance, board of director size, institutional ownership, foreign ownership, gender diversity, profitability, firm size, and leverage on firm value, as measured by Tobin’s Q. This study used all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years period, from 2022 to 2024. The sample was selected using a purposive sampling method, and the data were analysed using multiple regression. Based on the established criteria, 133 companies were selected, with a total of 399 data points used in this study. The results indicate that profitability and leverage have a positive effect on firm value, while firm size has a negative effect on firm value. In contrast, tax avoidance, board size, institutional ownership, foreign ownership, and gender diversity do not have a significant effect on firm value. These findings suggest that investors place greater emphasis on financial performance and capital structure when assessing firm value than on governance and ownership characteristics.
CORE TAX ADMINISTRATION SYSTEM (CORETAX): STUDI NETNOGRAFI PERSPEKTIF NETIZEN Moh. Afani; Lilik Purwanti
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.v6i3.3446

Abstract

This study investigates taxpayers’ behavioral adaptation and resistance on Platform X (formerly Twitter) during the peak tax return filing period of March–April 2026 following the implementation of the Core Tax Administration System (Coretax) in Indonesia. Using a qualitative-interpretive netnography method, the final corpus of 189 organic tweets was analyzed through three cycles of thematic coding. The findings reveal the occurrence of a "TAM Double Collapse," wherein systemic technical failures erode perceptions of the system’s ease of use and utility, which in turn undermine the digital social contract and trigger deliberate non-compliance. Crucially, this research uncovers the emergence of a "Shadow Bureaucracy" in the form of informal commercial services that capitalize on administrative friction, thereby inherently increasing information risks and data privacy violations. Conversely, the X Platform also functions as a peer-to-peer knowledge infrastructure where self-organized cyber communities collaboratively develop tactical solutions. This study expands the behavioral accounting literature by contextualizing technology adoption within a critical sociopolitical framework while providing evidence-based insights for tax authorities to optimize public digital infrastructure.
PENGARUH ENTITAS BERELASI TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING: STUDI PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Diajeng Cahyaningtyas; Helmy Adam
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.v6i3.3460

Abstract

The study aims to examine the effect of related party entities on firm value, with profitability as an intervening variable. Related party entities are measured through related party payables and receivables transactions. The research object consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Using purposive sampling, 21 companies were selected as the research sample. The collected data were analyzed using Partial Least Square – Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.0 software. The result indicates that related party transactions, both upstream and downstream related entities, do not have a significant effect on profitability, while profitability has a positive and significant effect on firm value. Furthermore, related party transactions have a significant effect on firm value; however, profitability does not mediate the relationship between related party entities and firm value. The main findings of this study that both upstream and downstream related party entities transactions, along with profitability, directly function as a signals that influencing market reactions to firm value.

Page 53 of 53 | Total Record : 528

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