E-Jurnal Akuntansi TSM
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
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FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA
Natasya Natasya;
Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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The objective of this research is to obtain empirical evidence regarding the influence of firm size, firm financial leverage, firm age, firm’s audit quality, ownership concentration, managerial ownership, institutional ownership, foreign ownership, firm growth and return on asset as independent variables toward earnings management as dependent variable. This research period is three years from 2017-2019 using a population of all non financing companies listed in the Indonesia Stock Exchange and resulting 94 non financing companies that meet the research criteria using purposive sampling method. The result of this research shows that firm financial leverage, firm’s audit quality, firm growth and return on asset have influence on earnings management. However firm size, firm age, ownership concentration, managerial ownership, institutional ownership and foreign ownership have no influence on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA
Jessica Triharyanto;
Magda Siahaan
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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This study aims to examine the effect of audit opinion, management turnover, size of public accountant, audit delay, client company size, institutional ownership, financial distress and return of assets to voluntary auditor switching in non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. The approach used in this study is based on an empirical approach. The sampling method used was purposive sampling method with 253 companies. The analysis technique used in this study is logistic regression. Based on the results of the analysis shows that the size of public accountant has a negative effect on the chance of voluntary auditor switching, while audit opinion, management turnover, audit delay, client company size, institutional ownership, financial distress and return of assets have no effect on the chance of voluntary auditor switching.
DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA
Valencia Christmas Manus;
Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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This research purpose is to obtain empirical evidence of the e-filling application, tax socialization, tax sanctions, service quality of tax authorities, realization of tax payers, and e-billing application for the compliance of personal tax payers in DKI Jakarta. The data collecting in this research used the questionnaire through google form. The number taken as samples for this research is 100 personal tax payer respondents in DKI Jakarta. The method used in selecting the samples is convenience sampling.The result showed that the e-filling application, tax sanctions, service quality of tax payers, realization of tax payers, and e-billing application don’t affect the compliance tax payers, meanwhile the socialization affects the compliance of tax payers. Taxpayer who understand the tax information through socialization activities will determine the attitude of taxpayers in carrying out their tax obligation.
DETERMINAN TINDAKAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
IVAN PRIMUS;
RIAN SUMARTA
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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The purpose of this study is to analyze empirical evidence regarding the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2019. The variable used in the company such as return on asset, leverage, institutional ownership, firm size, political connection, audit quality, and audit committee. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this research are selected with using purposive sampling method, with the number of samples that match the criteria of 243 data. Data were analyzed using multiple regression method. The results showed that return on asset, leverage, and political connection have influence to tax avoidance. While, other independent variable do not have influence to tax avoidance.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK RASIO KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Natasya Emanuella Dwi Jayanti;
Sugiarto Prajitno
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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The purpose of this research is to obtain empirical evidence regarding the effect managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, frequency of audit committee meetings, and independent commissioner towards earnings management. The company used in this research is a manufacturing company listed on the the Indonesia Stock Exchange (IDX) from 2017 until 2020. The number of samples that were obtained using the method were 67 companies dan a total of 196 data. This study uses multiple regression methods to examine the effect of the independent variables on the dependent variable. The result of this study indicate that sales growth has an effect on earnings management. While, managerial ownership, institutional ownership, firm size, leverage, profitability, frequency of audit committee meetings, and independent commissioner have no effect on earnings management.
PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN
JESSICA ARTAMEVIA;
YULIANI ALMALITA
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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Purpose of the study is to discover the factors such as return on asset, debt to asset ratio, current ratio, firm size, dividend payout ratio, institutional ownership, tangible asset and company growth that affect firm value of manufacturing companies that listed on IDX during period of 2017 to 2019. Samples used in the study was chosen using purposive sampling method which resulted in 52 manufacturing companies and 156 research data. Data were analyzed using multiple regression analysis. The final result of the study indicate that return on asset has affect positive on firm value because the measurement the level of operational effective and success of the company is based on profitability. Debt to asset ratio has affect positive on firm value because company used the debt to investment so that the price book value of company will be increase, Current ratio has affect positive on firm value because liquidity projecting capability company to pay debt and interest on time. Tangible asset has affect positive on firm value because company can prove their performance with increases their assets. Meanwhile firm size, dividend payout ratio, institutional ownership and company growth have no affect on firm value.
TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, AUDITOR SPESIALISASI INDUSTRI DAN MANAJEMEN LABA
Thiodora Alvino Efrata;
Nicken Destriana
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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This study aims to obtain empirical evidence regarding the effect of independent variable on dependent variable. The sample was 134 firms obtained by purposive sampling method. The hypothesis was carried out by multiple regression analysis. The results for tenure of the chairman of audit committee, commissioners independent, managerial-ownership, leverage, firm size that its don’t have any influence on earnings management. Meanwhile, there is different result on industry specialized auditors which state that it has a positive effect on earnings management. This positive effect states that when a company was audited by auditor specialization industry, its affect company managers to do earnings management. This could be because the law in Indonesia relating to industrial specialization auditors is still weak, that earnings management practices may increase. Large KAP can help client companies to commit fraud in financial statements. There is a possibility that with Indonesia's weak law, cooperation occurs between industry specialized auditors dan client companies to carry out earnings management.
PENGARUH PENGHINDARAN PAJAK DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
Christian Ignatius;
Indra Arifin Djashan
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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This research has a purpose to obtain empirical evidence about the influences of Tax Avoidance, Return on Asset, Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Sales Growth, Free Cash Flow, Company Size as independent variables on the Firm Value as a dependent variable. The population in the research is manufacturing companies that listed in the Indonesia Stock Exchamge (IDX) at period 2018 until 2020. The sample used for this research consist of 59 listed manufacturing companies that listed in Indonesia Stock Exchange (IDX). The selection of these sample used the purposive sampling method with total 177 research data and the data analysis method in the research is used multiple regression analysis. The result in this research indicated that Return on Asset and Debt to Equity Ratio have positive influence on Firm Value.
PENGARUH UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG
JENNY GUSTIKA CANDRA;
Ita Trisnawati
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi audit report lag pada perusahaan non-keuangan. Faktor-faktor tersebut adalah ukuran perusahaan, ukuran KAP, financial leverage, profitability, board size, ukuran komite audit, dan opini auditor. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019. Sampel penelitian ini berjumlah 612 data sampel dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi berganda untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitability dan opini auditor memiliki pengaruh negative terhadap audit report lag. Hal ini dikarenakan suatu perusahaan memiliki tanggung jawab untuk menyediakan laporan keuangan kepada pihak stakeholder tepat waktu dan ingin segera menyebarkan kabar baik kepada pengguna laporan keuangan. Ukuran KAP, financial leverage, board size, dan ukuran komite audit tidak memiliki pengaruh terhadap audit report lag.
Faktor Determinan Yang Mempengaruhi Upaya Penghindaran Pajak
Febri Handaru Putri;
Iman Akhadi
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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The purpose of this research is to obtain empirical evidence approximately the effect of independent variable consisting of leverage, profitability, sales growth, audit committee, company size and company age towards the dependent variable tax avoidance. The object of research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples in this research is 55 companies with a total of 165 research data that match the criteria using purposive sampling method. This research uses multiple regression analysis method consisting of descriptive statistics, normality tests, outlier tests and classic assumption tests. The end result of this research are audit committee has impact on tax avoidance. It can be explained that the higher the number of audit committees in the company, the better the quality of good corporate governance. This will minimize the occurrence of tax avoidance practices While other independent variable consisting of leverage, profitability, sales growth, company size and company age has no impact on tax avoidance.