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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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 274 Documents
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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR MANUFAKTUR 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

Firm value is important for the company because it has an impact on the interest of investors to invest in the company. The company hopes to increase the value of the company in order to prosper shareholders. This study aims to obtain empirical evidence on determinant factors that affect the value of manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 – 2019. Determinant factors used as independent variables are liquidity, leverage, profitability, independent commissioners, audit committees and company’s age. With sample selection techniques using purposive sampling method, 70 companies were obtained as research samples with 280 data. The analysis was conducted with multiple linear regressions; with the results of the research are liquidity, profitability and independent commissioners affecting the firm value, while the leverage, audit committee and age of the company had no effect on the firm value.
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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Abstract

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.
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Yesi Lestari; Umar Issa Zubaidi
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 regarding 9 independent variables on 1 dependent variable. The independent variable consists of the influence of institutional ownership, managerial ownership, board of commissioners meeting frequency, audit committee meeting frequency, board size, company size, leverage, audit quality, and profitability on the dependent variable is earnings management through discretionary accruals in manufacturing firms in Indonesia. The object used in this research is all manufacturing firms listed in Indonesian Stock Exchange (IDX) during research period 2017-2019. Samples in this research are obtained through purposive sampling method, in which 158 data samples are selected after meeting the sampling criteria. Multiple linear regressions and hypotheses testing are used as data analysis method in this research. The result of this research shows that profitability have influences towards earnings management. But institutional ownership, managerial ownership, board of commissioners meeting frequency, audit committee meeting frequency, board size, company size, leverage, and audit quality do not have any influences towards earnings management.
PENGARUH INTELLECTUAL CAPITAL, BUSINESS RISK, CORPORATE GOVERNANCE, PER, DEBT POLICY, ROA, DAN DAR TERHADAP FIRM VALUE Ahmad Irmizi; Magda Siahaan
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 obtain empirical evidence regarding whether intellectual capital, business risk, managerial ownership, institutional ownership, price earning ratios, debt policy, return on assets, and debt to asset ratio have an influence on firm value. This research data consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, namely in the research period from 2017 to 2019.The sample chosen is by using purposive sampling method. Methods of data analysis in this study using a hypothesis method with multiple linear regression. The results showed that the variable price earning ratio and return on assets had a positive effect and the business risk variable had a negative effect on the firm value variable. Meanwhile, the other five variables, namely intellectual capital, managerial ownership, institutional ownership, debt policy, and debt to asset ratio, have no effect on firm value.
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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Abstract

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.
PENGARUH ASIMETRI INFORMASI, ESOP, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP MANAJEMEN LABA Sherly Noviyanti; Fanny Anggraeni
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

This research was conducted with the purpose to obtain empirical evidence about the effect of information asymmetry, firm size, leverage, profitability, Employee Stock Ownership Program (ESOP), audit quality, and firm growth on earnings management. The research object used in this study are non-financial companies that listed in the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research uses multiple regression analysis,and uses purposive sampling method for select the sample and obtain 588 samples studied. This research shows that the information asymmetry, firm size, leverage, and ESOP have no effect on earnings management. Whereas profitability, firm growth, and audit quality have an effect on earnings management.
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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Abstract

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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Abstract

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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Abstract

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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Abstract

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.

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