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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 468 Documents
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PENGARUH RASIO KEUANGAN, KEPEMILIKAN, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Irvine Sandra; Bino Sulaksono
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

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Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, institutional ownership, managerial ownership, dividend policy, firm size, total asset turnover and debt to equity ratio as independent variables to firm value as dependent variable. The population in this research is all non-financial companies that listed in Indonesia Stock Exchange (BEI) from 2018 to 2020. The sample used for this research consist of 63 listed non-financial companies. The selection of these sample used the purposive sampling method with total 186 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that profitability dan dividend policy had effect to firm value. While, institutional ownership, managerial ownership, firm size, total asset turnover dan debt to equity ratio had no effect to firm value.
TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA YANG MEMENGARUHI MANAJEMEN LABA Azahra Dwi Rizqi; Anwar Harsono
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

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Abstract

The purpose of this research is to obtain empirical evidence about the factors which will affect on earnings management. The independent variables in this research are Institutional Ownership, Composition of Independent Commisioner, Size of the Board of Directors, Size of the Company, Audit Committee, Audit Quality, Leverage and Return on Asset. Dependent variable is Earnings Management. The research model that used in this research is multiple regression analysis. There are 69 companies that matched with this research criteria, which the population is manufacture companies are listed in Indonesian Stock Exchange during periode 2018 until 2020. The result of this research shows that Institutional Ownership, Composition of Independent Commisioner, Size of the Board of Directors, Size of the Company, Audit Committee and Leverage didn’t have any effect to earnings management. While Audit Quality and Return on Asset has significant effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Tia Oktavia Puspitasari; Fung Njit Tjhai
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

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Abstract

The purpose of this research is to examine the effect of independent variables: firm size, firm age, independent board of commissioners, audit committee, sales growth, leverage, KAP size (audit quality) and profitability on the dependent variable: tax avoidance. The population of this research consisted of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. The sample of this research used a purposive sampling method, where the sample that met the sampling criteria in this research only 189 data from 63 manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. This research used multiple regression model to examine the effect of each variable on tax avoidance. Multiple regression results indicates that sales growth and profitability have an influence on tax avoidance. However firm size, firm age, independent board of commissioners, audit committee, leverage and KAP size have no influence on tax avoidance.
RASIO KEUANGAN DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN Veronica Veronica; Suryanto Suryanto
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

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Abstract

This study aims to examine the factors that affect the value of companies in non-financial companies in Indonesia. There are seven independent variables in this study, including: managerial ownership, firm size, profitability, institutional ownership, capital structure, corporate growth, and liquidity. Eighty-eight companies registered during the period 2014-2016 in Indonesia were selected as samples using purposive sampling method. And data analysis is done by using multiple linear regression method. The results of this study indicate that there is a positive effect of profitability on the value of the company. The capital structure also has a positive effect on firm value, while managerial ownership, institutional ownership, firm size, company growth, and liquidity have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA VIRA SAGITA GARNISA; FUNG NJIT TJHAI
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

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Abstract

The purpose of this study is to examine an empirical evidence about the influence of firm size, return on assets, leverage, capital intensity, sales growth, majority shareholding and audit quality to tax avoidance. The population of this study are manufacture companies listed in Indonesia Stock Exchange from 2015-2018, with 3 years observation period. The data was obtained from Indonesia Stock Exchange website. The sample of this research are 54 companies which obtained by using purposive sampling. The empirical result indicates that the return on assets, capital intensity and audit quality have influence to tax avoidance and firm size, leverage, sales growth and majority shareholding does not have influence to tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA Joan Vincenza Putri; Ferry Suhardjo
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

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Abstract

Abstract - This study aims to obtain empirical evidence and analyze factors that affecting tax avoidance. The independent variables in this study are foreign ownership, independent commissioner, institutional ownership, leverage, firm size, and profitability. While the dependent variable in this study is tax avoidance. The object of research used in this research is non-financial companies that are consistenly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The form of sampling used in this study is the purposive sampling method, where the sample selection is based on certain criteria. The number of sample selections that successfully meet the criteria are 136 companies with total of 408 data. This study uses multiple regression method to examine the effect of the independent variable on the dependent variable of tax avoidance. The result of this study shows that foreign ownership and firm size have an effect on tax avoidance. The more foreign ownership of a company, the lower the company’s tax burden, which leads to lower corporate tax avoidance practices. This is because foreign investors actively support a greater corporate responsiveness to society’s needs by paying a higher tax rates. The size of the company has an effect on tax avoidance. This is because larger companies have more complex transactions than smaller companies, so companies will have a tendency to take advantage of existing loopholes to avoid taxes. Meanwhile, independent commissioners, institutional ownership, leverage, and profitability have no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Lily; Ferry Suhardjo
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

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Abstract

The objective of this study is to empirically examine the factors that influence tax aggressiveness. This study uses independent variables earnings management through discretionary accrual, ROA, DAR, firm size, capital intensity, inventory intensity, firm risk and tax aggressiveness as the dependent variable. The study was conducted on 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with 201 research data that accordance the criteria set using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The result of this research is that ROA have an influence on tax aggressiveness. While the earnings management, DAR, firm size, capital intensity, inventory intensity, and firm risk have no influence on tax aggressiveness.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA Melita Anggraeni; Ferry Suhardjo
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

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Abstract

The purpose of this research is to examine the influence of firm size, return on assets, leverage, capital intensity, sales growth, composition of the independent board, firm age, and audit committee to tax avoidance. The population of this research is all manufactured companies listed in Indonesia a Stock Exchange from 2018 to 2020. Samples are obtained through purposive sampling method, in which samples that meet the sampling criteria in this research only 189 data form 63 manufactured companies listed in Indonesia a Stock Exchange from 2018 to 2020. This research used multiple regression method to test the effect of each variable in influencing to tax avoidance. The empirical result indicates that sales growth has influence to tax avoidance. However firm size, return on assets, leverage, capital intensity, composition of the independent board, firm age, and audit committee have no influence to tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Felicia Karlinda; Ferry Suhardjo
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

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Abstract

This study was conducted to determine the effect of firm size, profitability, solvability, size of the public accounting, firm age, board size, and leverage on audit report lag in manufacturing companies in Indonesia. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. The sample of this research are selected with using purposive sampling method, and 234 datas are taken. Data were analyzed using multiple regression method. The results showed that size of the public accounting has influence to audit report lag. While firm size, profitability, solvability, firm age, board size, and leverage have no effect to audit report lag.
FAKTOR – FAKTOR YANG MEMENGARUHI MANAJEMEN LABA Vera Veronica; Ferry Suhardjo
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 (329.444 KB)

Abstract

The purpose of this study was to obtain empirical evidence of the effect of corporate governance, firm characteristics, and leverage on earnings management. The independent variables in this study are managerial ownership, institutional ownership, board of commissioners size, board of commissioners meeting, audit committee size, audit committee meeting, company size, leverage, and independent board of commissioners. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample used in this study is 216 company data using the purposive sampling method. This study uses SPSS version 25 in data processing. This study uses multiple regression method to determine the effect of the independent variables on the dependent variable. The results of this study indicate that the variable size of the board of commissioners has a negative effect on earnings management and the leverage variable has a positive effect on earnings management. Meanwhile, the variables of managerial ownership, institutional ownership, board of commissioners meetings, audit committee size, audit committee meetings, company size, and independent board of commissioners meetings have no effect on earnings management.

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