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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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PROFITABILITAS DAN FAKTOR-FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN ARIES JONATHAN; IRMADELLA MARSIL
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 research is to obtain empirical evidence regarding the effect of profitability, dividend policy, institutional ownership, firm size, total asset turnover, managerial ownership, investment decisions, and liquidity on firm value.This research was conducted on all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sampling method in this research used a purposive sampling method, so it requires criteria in taking the sample to be examined. In the end, this research will examine 70 companies that passed the criteria with a total of 210 data. Hypothesis testing conducted in this research using multiple linear regression. The results of the research showed that profitability, institutional ownership and investment decisions had an effect on firm value. On the other hand, dividend policy, firm size, total asset turnover, managerial ownership, and liquidity had no effect on firm value.
PENGARUH FIRM SIZE, LIKUIDITAS, PROFITABILITAS, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAN Chandra; Aries Jonathan
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 investor doing investment needs to see the value of the company owned by the company. This study aims to obtain empirical evidence and analyze the effect of firm size, liquidity, profitability, institutional ownership, dividend payout ratio, and debt to equity ratio as independent variables on firm value as dependent variable. This research uses 79 non-financial companies listed on the Indonesia Stock Exchange consistently from 2017 to 2020. Sample data were selected using purposive sampling method. This study uses multiple regression models to analyze this research data. Firm size uses natural logarithm measurements, institutional ownership uses ratio scale measurements and other variables use financial ratio measurements. The result shows that return on asset has an influence on firm value, which means that low profits with a lot of assets can make investors give negative signals that can reduce firm value. Return on equity has an influence on firm value, which means that companies that can use their equity to make profits will increase firm value. Debt to equity ratio has an influence on firm value, which means that companies that have a lot of debt will pay more interest so that it can reduce profits and firm value. Firm size, liquidity, institutional ownership, and dividend payout ratio do not have an influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Irvan; Aries Jonathan
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

Every company certainly wants to have great firm value for public to see. This study aims to examine and obtain empirical evidence about the impact of capital structure, profitability, firm size, sales growth, audit quality, gender diversity, and liquidity on firm value. Firm value is an indicator for investor to evaluate a company before they invest their fund. This study is using purposive sampling method which there are 71 manufacturing company that listed in Indonesia Stock Exchange and qualified with the criteria since 2018 until 2020, so there are 213 sample data that used in this study. Researcher examine independent variable on dependent variable using multiple regression model. This study use logarithm natural to measure firm size, audit quality is measured by dummy variable, gender diversity is measured by scale ratio and other variables are measured by financial ratio. The results of this study shows that capital structure and profitability have an impact on firm value, which means capital structure and profitability become the main indicators which affect the value of a company. While firm size, sales growth, audit quality, gender diversity, and liquidity have no impact on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PUBLIK NON KEUANGAN SIENNY WIGUNA; DEWI SARI WIJOYO
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 was to get empirical evidence influence the inside ownership, outside concentrated ownership, return on assets, firm’s size, current ratio, debt to equity ratio to dividend policy. This research focus on non financial companies listed in Indonesia Stock Exchange for the period of 2012 until 2014. The data collection used purposive sampling method by using 102 companies meet the criteria and take as sample. The statistical method used in this research is multiple regression to see the contribution of each variable influence dividend policy. The result of this study shows that inside ownership, firm’s size, current ratio, and debt to equity ratio do not affect dividend policy. In the other hand, outside concentrated ownership and return on assets significantly affect on dividend policy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DIBURSA EFEK INDONESIA DEWI SARI WIJOYO; SISCA CYNTIA HARTONO
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 find the effect of return on equity, firm size, leverage, tax, growth opportunity, current ratio, and lagged dividend to dividend policy. The research data were obtained from public companies annual reports which are listed on Indonesia Stock Exchange (IDX). This study used sample data of 33 manufacturing companies for period 2012 to 2014. The research method used analysis multiple regression. This research results that the variable return on equity, tax and lagged dividend shows a significant relationship with dividend payout ratio. It also funds that the other variables which is firm size, leverage, growth and current ratio shows no significant relationship with dividend payout ratio
FACTORS AFFECTING THE VALUE OF NON-FINANCIAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Aurellia Chrestella; Dewi Sari Wijoyo
E-Jurnal Akuntansi TSM Vol 2 No 2 (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 study was to obtain empirical evidence about the effect of independent variables on firm value. This research uses independent variables of managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, and investment decisions. This study uses a population of non-financial companies listed on the Indonesia Stock Exchange from the period 2015 to 2017. There are 83 non-financial companies selected as the final sample and the hypothesis tested using multiple regression analysis. The results contained in the study show the influence of profitability, company growth, and investment decisions on firm value, while managerial ownership, institutional ownership, capital structure, and firm size have no influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON- KEUANGAN DI INDONESIA Margaretha; Dewi Sari Wijoyo
E-Jurnal Akuntansi TSM Vol 2 No 2 (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 study is to obtain empirical evidence about whether managerial ownership, institutional ownership, capital structure, profitability, company growth, company size, liquidity, investment policy and activities influence the firm value. The data of this study consisted of 100 non-financial companies with 3 years of data, 300 data. The samples were selected using the purposive sampling method. And the method of data analysis in this study uses hypotheses with multiple linear regression. The results of this study indicate managerial ownership, capital structure, profitability, liquidity and investment policies significantly influence the firm value. While the other four independent variables, namely institutional policy, company growth, company size and activity do not significantly influence the firm value
FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE EDDY JONI; TONI GUNAWAN
E-Jurnal Akuntansi TSM Vol 1 No 2 (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 was to obtain empirical evidence regarding the effect of return on assets, leverage, sales growth, firm size, capital intensity, firm age and institutional ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange. This study uses 77 manufacturing companies that are listed consistently on Indonesia Stock Exchange from 2017 to 2019. The sample selection technique in this study is purposive sampling and uses secondary data obtained from the official website of Indonesia Stock Exchange. The data analysis method used in this study is multiple regression. The results of this study indicate that sales growth and capital intensity have a significant effect on tax avoidance, while other independent variables such as return on assets, leverage, firm size, firm age and institutional ownership do not have a significant effect on tax avoidance
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK MELVIN ALIFIANZA MARTIN; EDDY JONI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This research aims to obtain empirical evidence on the factors that influence tax avoidance. The factors tested consisting of financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size. The company used in this research are manufacturing companies that listed on the Indonesia Stock Exchange (IDX) from 2017-2019 consistently. The number of research samples are 209 research data that obtained with purposive sampling method. This research uses a multiple regression analysis for hypothesis testing.This research results an empirical evidence. The evidence shows that financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size have no effect on tax avoidance
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI DKI JAKARTA Carissa Stella Wibowo; Eddy Joni
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 study is to determine whether the factors of taxpayer awareness, tax sanctions, tax service quality, tax socialization, tax knowledge, compliance costs and moral obligations affect the compliance of motor vehicle taxpayers in DKI Jakarta. This study uses primary data with media questionnaires distributed by google form. The sample criteria used are motor vehicle taxpayers who are registered at the DKI Jakarta SAMSAT Office, have received the services by tax officer, and do their own tax payments. The sampling method used is convenience sampling and the number of samples obtained is 90 respondents. The data analysis method used is validity test, reliability test, classical assumption test, correlation coefficient analysis, coefficient determination analysis (adj R2), f test, and t test. The results of the analysis show that taxpayer awareness has an effect on motor vehicle taxpayers compliance. Meanwhile, tax sanctions, tax service quality, tax socialization, tax knowledge, complance costs and moral obligations have no effect on motor vehicel taxpayers compliance

Page 8 of 47 | Total Record : 468

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