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INDONESIA
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Anita Fauziah; 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 research is to obtain empirical about the effect of independent variables towards dependent variables. The independent variables of research are independent commisioner, audit committee, leverage, return on assets, company size, and sales growth. The dependent variables of research are tax avoidance.Data who used in this study is data manufacturing company listed on the Indonesia Stock Exchange (IDX) from period 2018-2020. There are 63 samples of manufacturing companies in this research with a total of 189 data that match the criteria. Criteria select using the purposive sampling method.This research is used multiple regression to test hypothesist. The result of this research are sales growth has influence on tax avoidance, and the variable independent commisioner, audit committee, leverage, return on assets, company size has no influence on tax avoidance
PENGARUH KOMITE AUDIT, KOMPOSISI DEWAN KOMISARIS, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA MUHAMAD BAYU ANGGARA; EDRIC KURNIADI
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

Research on earnings management aims to obtain empirical evidence regarding the effect of audit committee, composition of commissioners, company growth, leverage, company size, company age, institutional ownership, managerial ownership, and audit quality on earnings management in non-financial companies in Indonesia. The population of this study were non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2019. There are 131 companies selected as samples using purposive sampling method. The sample was processed and tested using multiple regression methods to analyze data and using discretionary accruals calculated using the modified jones model with SPSS 25 application. The results of this study indicate that the audit committee, composition of commissioners, firm size, firm age, managerial ownership and audit quality do not have a significant effect on earnings management, while company growth, leverage and institutional ownership have an influence on earnings management
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN PENDANAAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN EDRIC KURNIADI; GITA MAYANDARI
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 an empirical evidence of institutional ownership, funding policy, firm size, cash holding, profitability, liquidity, capital structure and investment decision have an influence on firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2017 until 2019. Sample selection method used was purposive sampling, there were 78 companies met the criteria, resulting 234 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research.The result showed that firm size, profitability and investment desicion have an effect toward firm value. While five of the other independent variables there are institutional ownership, funding policy, cash holding, liquidity and capital structure do not have an effect on firm value
FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN NON KEUANGAN DI INDONESIA ERIC ERIC; EDRIC KURNIADI
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 analyze empiricallythe influence of CEO turnover, company size, debt ratio, return on assets, company losses, current ratio, external auditor, and audit tenure to audit report lag. The sample of this research uses non financial companies listed on the Indonesia stock exchange during 2015-2017. There are 323 companies that match the criteria using purposive sampling method. This study uses multiple regression methods to see the effect of each variable on audit report lag. The results of the study show that CEO turnover, company size, return on asset, loss, and audit tenurehave an influence on audit report lag. Leverage, current ratio and external auditor does not have an influence on audit report lag
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAPAT DI BURSA EFEK INDONESIA Edric Kurniadi; Deasy Putri
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

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: dividend policy, managerial ownership investment opportunity, leverage, profitability, firm size, earnings per share. Fifty eight companies listed 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 dividend policy, profitability, company size, earnings per share on the value of the company. While investment opportunity, managerial ownership, and leverage have no effect on company value
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NONKEUANGAN DELLA MAYRENZA; EDRIC KURNIADI
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 research is to get an empirical evidence about factors that influence firm value. Independent variables used in this research are leverage, liquidity, profitability, firm size, investment policy, activity, dividend policy, firm growth, institutional ownership, and managerial ownership. The objects of this research are nonfinancial companies listed in Indonesia Stock Exchange (IDX) from the period of 2015 to 2017. This research used 66 companies as samples and samples selected using purposive sampling method. Data were analyzed using multiple regression method. In this research, firm value were measured by PBV (Price to Book Value). The result of this research indicates that leverage, profitability, investment policy, institutional ownership, and managerial ownership have influence toward firm value. While liquidity, firm size, activity, dividend policy, and firm growth have no influence toward firm value
KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG BUDIARTO BUDIARTO; FERRY SUHARDJO
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 study aims to obtain empirical evidence and to analyze the factors that affect the audit report lag of non-financial companies on the IDX. The independent variables tested in this study were the effectiveness audit committee, the complexity accounting firm, profitability, auditor reputation, audit tenure, specialist industry auditors, solvency, and firm size. The sample of this research is 398 non-financial company data by taking the period 2017 - 2019. This research uses purposive sampling and this research uses multiple regression analysis. The results of this study indicate that the effectiveness of the audit committee, the complexity of company accounting, profitability, audit tenure, solvency, and firm size have an influence on the audit report lag. The reputation of auditors and specialist industry auditors has no effect on the audit report lag
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE QUALITY TERHADAP MANAJEMEN LABA FERRY SUHARDJO; MICHELLE CESRYN
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 research is to obtain empirical evidence and to analyze the effect of form size, leverage, firm age, corporate governance quality, growth and profitability on earnings management. The population of this research are non-financial companies that listed in Indonesia Stock Exchange (IDX) during the period of 2017-2019. The sample used in this study are 573 data from 193 non-financial companies that has been listed in Indonesia Stock Exchange (IDX)selected using by purposive sampling method. In this study, the hypotheses were tested and analyzed by purposive sampling method with Statistical Product and Service Solution (IBM SPSS) application tool. The result of this research indicate that the variable growth have influence on earnings management, while the variable of firm size, leverage, firm age, corporate governance quality, profitability have no influence on earnings management
PENGARUH KUALITAS TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DAVID DAVID; FRESTIN CHRISNANTI
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 objective of this research is to obtain emprical evidence about the institutional ownership,managerial ownership,frequency of board of commissioners meetings, frequency of audit committee meetings, firm size, leverage, audit quality, profitability and firm age to earnings management. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (IDX) during the period of 2017 to 2019. The sample used in this study are 43 companies selected using purposive sampling method. The hypotheses in this research were tested and analyzed using multiple linear regression analysis with IBM SPSS (Statistical Product and Service Solutions) application tool. The results of this research indicate that the variable profitability has an influence on earnings management, while the variables of institutional ownership, managerial ownership, frequency of board of commissioners meetings, frequency of audit committee meetings, firm size, leverage, audit quality, and firm age have no influence on earnings management
PENGARUH PROFITABILITAS, DEBT TO ASSET RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Michael; Frestin Chrisnanti
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 research is to analyze empirically the influence of profitability, debt to asset ratio, liquidity, firm size, dividend policy, earning per share, institutional ownership and managerial ownership on firm value. Sample of this research are 95 non financial companies in Indonesia Stock Exchange, selected using purposive sampling method during 2018 until 2020. Data were analyzed using multiple regression method. The empirical evidence of this research indicateded that profitability, debt to asset ratio, and institutional ownership have influence to firm value. High profitability can be a positive signal for investors regarding the company's future prospects. High debt to asset ratio indicates that the company is able to use debt to increase firm value. High share institution ownership can assist in supervising the company While other independent variables such as liquidity, firm size, dividend policy, earning per share, and managerial ownership have no influence towards firm value in the company because because these variables do not have sufficient impact to influence investors in conducting funding

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