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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 50 Documents
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Search results for , issue "Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM" : 50 Documents clear
PENGARUH RASIO KEUANGAN, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Jessie Indradjaja; Maria
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 analyze and obtain an empirical evidence about the influence of financial ratio, ownership structure, and other factors on firm value in Indonesia. The variables used on this study are profitability, leverage, liquidity, institutional ownership, managerial ownership, asset growth, firm size, dividend policy, and board of independent commissioners as independent variables and firm value as dependent variable. The samplet used in this research are non-financial companies listed in Indonesian Stock Exchange (IDX) during period 2017-2020. The method used in sample selection in this study is purposive sampling method and there are 51 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, firm size, and board of independent commissioners have influence on firm value because the higher profitability will attract investors, the higher of the solvability, the firm will have more longer durability, the higher of the firm size mean have more assets, the higher of the independent board of commissioners, the company's management supervision will be better. While other variables such as liquidity, institutional ownership, managerial ownership, asset growth, and dividend policy, have no influence on firm value.
PENGARUH KEPEMILIKAN MANAJERIAL, RASIO KEUANGAN DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN YOHANA CAHYANTI; Umar Issa Zubaidi
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 provide empirical evidence regarding the effect of the variables managerial ownership (MO), profitability (ROE), firm size (FS), corporate social responsibility (CSR), dividend payout ratio (DPR), leverage (DAR), cash holdings (CH) and current ratio (CR) to firm value (Tobin's Q) as the dependent variable. This research used data from non-financial companies that listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample data used in this research were 186 data (62 companies) which were selected using the purposive sampling method. The testing of secondary data in this research was testing through IBM SPSS 25 and research data were analyzed using multiple regression analysis method.The results of the research indicate the variables of profitability, corporate social responsibility, and leverage have an effect on firm value. Meanwhile, the variables of managerial ownership, firm size, dividend payout ratio, cash holdings and current ratio have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR Hafidhah Hasanah; Yohanes
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 obtain empirical evidence about the factors that affecting tax aggressiveness. The independent variables used in this study are capital intensity, inventory intensity, firm size, firm risk, audit committee, and independent commissioners. The dependent variable used in this study is tax aggressiveness. The population of this research is manufacturing companies listed in Indonesia Stock Exchange from 2018 to 2020 period of 171 data. The method used to determine the sample is purposive sampling and there are 52 companies that met the criteria in this study with a total of 156 data. This research used multiple regression analysis model. The result shows that company size has an influence on tax aggressiveness. The result shows that capital intensity, inventory intensity, firm risk, audit committee, and independent commissioners have no influence on tax aggressiveness. The larger the size of the company, the more aggressive the company to the tax burden paid. Implications of this research for managerial, management can consider human resources where the larger the size of the company certainly has credible human resources to make good tax planning so tax expense can be small. This research adds the audit committee and independent commissioners variables.
PENGARUH FILANTROPI, CASH HOLDING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Bela Meilinda Phangestu; 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 provide empirical evidence about the impact of philanthropy, cash holding, board of directors size, return on assets, dividend payout ratio, debt to assets ratio, and firm size on firm value. The object observed in this research is nonfinancial companies that were listed on the Indonesian Stock Exchange during the period from 2017 to 2020. The sampling method used was the purposive sampling method. There were 59 nonfinancial companies obtained from sampling and then analyzed using multiple regression analysis on the SPSS application. The results of research that has been conducted reveal that philanthropy, return on assets, and firm size influence firm value whereas cash holding, board of directors size, dividend payout ratio, and debt to assets ratio do not influence firm value.Firm value
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 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
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
PROFITABILITAS, STRUKTUR MODAL, DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN Gamaliel Arta Prima Sinurat; Fung Njit Tjhai
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 provide empirical evidence regarding the influence of profitability, capital structure, managerial ownership, company growth, leverage, liquidity, firm size, and dividend policy to firm value. The population used in this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. There are 54 companies that have met the criteria and resulting 162 data for this research. The data then was analyzed using the multiple regression. The result of this research indicate that profitabilty, capital structure, company growth, leverage, and firm size have an effect on firm value. Meanwhile, other variable such as managerial ownership, liquidity, and dividend policy have no effect on firm value

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