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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 274 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TERHADAP TAX EVASION DI JAKARTA YUDITHIA MARIA DATULALONG; YULIUS KURNIA SUSANTO
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 achieve empirically evidence of the impact of the tax rates, technology and information, justice of the taxation system, subjective norm, discrimination, and understanding of taxation on the perception of individual taxpayer against tax evasion in DKI Jakarta. The Populationin this research is a individual taxpayers who have business activities and registered in DKI Jakarta. The study used a convenience sampling method in determining the sampl, with a total sampel of 65 respondents. States the result of tax rates, justice of taxation system, subjective norm has impact on the perception of taxpayer against tax evation. While technology and information, discrimination, and understanding of taxation has no impact on the perception of taxpayer against tax evation.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN MANUFAKTUR NOVA DWI HANDAYANI; NICKEN DESTRIANA
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 empirical evidence about the influence of sales growth, earnings per share, book to market value, market capitalization, current ratio, total asset turnover, debt to equity ratio, and return on asset on stock return. This reasearch used manufacturing companies that listed in Indonesia Stock Exchange from 2013-2015, and 55 companies selected as final sample and acquired 163 observational data as the sample. Sampling method in this research was purposive sampling. The analysis technique used is multiple regression analysis. The result of this research shows that sales growth, book to market value, and return on asset have effect to stock return. Meanwhile the other variables such as earnings per share, market capitalization, current ratio, total asset turnover, and debt to equity ratio don’t have any effects to stock return.
PENGARUH FASILITAS PERPAJAKAN, RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK MARIA DEVINA; ARYA PRADIPTA
E-Jurnal Akuntansi TSM Vol 1 No 1 (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, analyze and obtain empirical evidence about the effect of the tax facility, return on assets, leverage, company size and intensity of fixed assets to tax management. The population of this research is a non-financial services company listed on the Indonesia Stock Exchange for 2013-2015. The population in this study are 230 service companies. The sampling technique used in this research is purposive sampling. This sampling obtained 53 service firms samples that are based on certain criteria that have been set. These results indicate that the tax facility, return on assets, leverage, and the size of the company does not affect to tax management while the intensity of fixed assets negatively affect to tax management.
STOCK MARKET RETURNS DAN FAKTOR YANG MEMPENGARUHI ZAHRA DINIA; FRISKA FIRNANTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 obtain empirical evidence about the factors that influence stock market returns. The examined factors are market capitalization, earnings per share, debt to equity ratio, return on equity, price earnings ratio, and operating leverage. Samples in this research are manufacturing companies listed in Indonesia Stock Exchange during 2013-2015. Samples were obtained through purposive sampling method and the data were analyzed using multiple regression analysis. The results show that return on equity have influence towards stock market returns. However, market capitalization, earnings per share, debt to equity ratio, price earnings ratio, and operating leverage don’t have any influence toward stock market returns.
RETURN SAHAM: MANAJEMEN LABA DAN FAKTOR LAINNYA MICHELLE METASARI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 test and investigate factor-factor that affect to stock return towards cumulative abnormal return on the listed manufacturing companies in Indonesia Stock Exchange. The population of this research is manufacturing company that listed in the Indonesia Stock Exchange from 2012 until 2015. The samping technique used in this research is purposive sampling. The sample consists of 92 manufacturing companies. This research uses multiple linear regression as the statistical analysis method. The data type is secondary data consists of audited financial statements collected from IDX website.The result of this research show that earning management, audit quality, profitability, leverage, firm size, net profit margin, current ratio, debt to equity ratio, price to book value ratio, and price to earning ratio no influence to stock return which audit quality as a moderating variable between earnings management and stock return show the same result, there is no moderating influence between earning management and stock return relationship.
FAKTOR-FAKTOR PENENTU RASIO PEMBAYARAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN WISNU HERMANTO; INDRA ARIFIN DJASHAN
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 determine the effects of profitability, operating cash flow per share, tax, market to book value, current ratio, debt to equity ratio, and firm size towards dividend payout ratio. This study is an expansion of previous research previously written by Rehman and Takumi (2012). Data were takenfrom all companies listed at Indonesia Stock Exchange during three years (2012-2014) except for financial companies. Samples were selected based on purposive sampling method. Only 98 companies met the criteria and used as the sample. The statistical method in this study is multiple regression. The research showed thatoperating cash flow per share, tax, market to book value, debt to equity ratio, and firm size had effect to dividend payout ratio. Whereas the variable profitability and current ratio had no effect to dividend payout ratio.
KUALITAS LABA SEBAGAI PEMODERASI HUBUNGAN ANTARA TATA KELOLA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM ANNISA KANTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 examine the effect of Corporate Governance, and financial performance on stock returns with earnings quality with Accruals Quality proxy consisting of Innate Accruals Quality and Discretionary Accruals as moderating variable. This study uses multiple regression testing because the data used in the dependent variable and independent variables use the ratio scale. The research sample is a manufacturing company listed on the Jakarta Stock Exchange by taking a sample of 49 companies from 2016. Determination of the sample was done using purposive sampling method. Based on the results of the analysis, it can be concluded that CG and financial performance (Profitability) affect stock returns, while other financial performance (Leverage and Dividend Policy) also Earnings Quality (Accruals Quality) do not affect stock returns. Accruals Quality can moderate CG and Innate Accruals Quality can moderate the variables CG and PROF on stock returns.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DEBORA DEBORA
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 was to test the effect of Financial Performance to firm value of banking firm that listed at Indonesian Stock Exchange in the period of 2009-2013 either partially or simultaneously. This research used 95 samples from 19 firms in 5 years. The method used is panel data regression analysis with Generalized Method of Moments using EViews 7. This research using CAMEL analysis to assess the financial performance and using Price to Book Value to assess the firm value. From CAMEL analysis defined financial performance by using Loan to Deposit Ratio, Net Interest Margin, Return on Assets, Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio. The results showed that Loan to Deposit Ratio, Net Interest Margin, and Return on Assets partially has significant influence on the Price to Book Value,whether Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio partially has no significant influence on the Price to Book Value.
FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA, BURSA MALAYSIA, DAN BURSA SINGAPURA Jenny Vivianti
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 test and to analyze the association of return on assets, debt to equity ratio, firm size, proceeds, firm age, inflation rate, and interest rate either partially or simultaneously, to initial return of firm that doing initial public offering at Indonesian Stock Exchange, Malaysian Exchange, and Singapore Exchange in the period of 2009-2012. The method used is multiple regression analysis using SPSS 20. The result show that only proceeds influence with underpricing at Indonesian Stock Exchange and only firm age influence with underpricing at Malaysian Exchange. Meanwhile, return on assets, debt to equity ratio, firm size, proceeds, firm age, inflation rate, and interest rate influence simultaneously at Indonesian Stock Exchange and Singapore Exchange. Thus, investor may consider proceeds in making decisions that related to their investment in indonesian.
KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN FAUZIAH SRI MUMPUNI; DEWI KURNIA INDRASTUTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (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 the factors that affect firm value. That factors include board size, institutional ownership, audit committee, firm size, firm age, profitability, leverage, liquidity, and investment decision. The amount of research samples are 198 data selected as final sample which are companies listed in manufacturing sector in Indonesia Stock Exchange during 2014-2016. These companies have been selected by using purposive sampling method. This research uses multiple regression analysis to investigate relation between each independent variable to firm value. The result shows that firm size, profitability, and investment decision have significant effect to firm value, while other independent variables such as board size, institutional ownership, audit committee, firm age, leverage, and liquidity do not have any effect to firm value in the manufaturing companies.

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