cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281318662445
Journal Mail Official
ejatsm@tsm.ac.id
Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
Location
Kota adm. jakarta barat,
Dki jakarta
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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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
 21   22   23   24   25 
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Valensia; Ita Trisnawati
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1845

Abstract

The purpose of this study was to obtain empirical evidence about the effect of the independent variables namely managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth, and free cash flow on earnings management as the dependent variable. The population of this research are non-financial firms that listed in Indonesia Stock Exchange (IDX) during the period of 2019 until 2021. This study uses a total sample of 116 companies or 348 data for 3 periods. The sample selection in this study used purposive sampling and the analysis of this research test used multiple regression methods. The results of this study indicate that profitability and free cash flow have an effect on earnings management, meanwhile managerial ownership, institutional ownership, firm size, leverage, sales growth have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ivan Lemmuel; Ida Bagus Nyoman Sukadana
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1856

Abstract

This research to test factors affecting tax aggresiveness in registered manufacturing companies on Indonesian Stock Exchange (IDX). The variable used in the company are capital intensity, inventory intensity, profitability, leverage, liquidity, independent commisionarer, audit quality.Population of this research is manufactured companies which are listed in Indonesia Stock Exchange from 2017 to 2019. The sample of this research are selected by using purposive sampling method, and 240 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that inventory intensity, profitability, leverage have influence to aggressiveness tax, whereas capital intensity, liquidity, independent commisionarer, audit quality do not have influence to aggressiveness tax.
ANALISIS TEORI FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Felicia Renata; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1862

Abstract

The purpose of this research is to examine the influence of financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, quality of external auditor, auditor change, and audit opinion on financial statement fraud. The sample used in this research is the manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2019 to 2021. The sample was selected using purposive sampling method and the results obtained were 75 companies or 225 data. The data of this research was tested using logistic regression analysis. The result of the analysis shows that financial stability, personal financial needs, nature of industry, and quality of external auditor have an influence on financial statement fraud, while external pressure, financial targets, ineffective monitoring, auditor change, and audit opinion have no influence on financial statement fraud.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Aulia Rizka Dwi Rachma; Deasy Ariyanti Rahayuningsih; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1863

Abstract

The purpose of this study to obtain empirical evidence related the internal and external influence of corporate factors on Corporate Social Responsibility Disclosure. The independent variables used in this study are Board Size, Audit Quality, Board of Director Ownership, Institutional Ownership, Profitability, Leverage, Audit Committee, and Media Exposure.This study used non-financial companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2021. Researchers used purposive sampling in determining company samples, and 99 companies met the criteria in this study. In this study, the hypothesis was test using the multiple linear regression method. The result of this study show that Board Size has positive effect on CSRD, because the larger size of the board, thus higher the understanding and experience to make disclosures. Audit Quality has a positive effect on CSRD, because high audit quality can expand the disclosure made by the company. Leverage has a positive effect on CSRD, the company seeks to attract a good image from public for a good returns in the future. Meanwhile, other variables the Board of Director Ownership, Institutional Ownership, Profitability, Audit Committee, and Media Exposure, do not affect CSRD. Because it does not have a significant impact to motivate companies in making CSRD
MANAJEMEN LABA DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA PADA PERUSAHAAN MANUFAKTUR DI BEI Felicia Benedicta; Ricky A. Mulyana
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1866

Abstract

The purpose of this research is to obtain empirical evidence the influence of leverage, tax planning, firm size, audit committee, independent commissioner, sales growth, and auditor independence on earning management.The population of this research are manufacturing companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample in this research obtained by using the purposive sampling method that were 62 companies that met the sampling criteria. The hyphotesis test used of this is multiple regression method. The measurement of earning management of this research uses Modified Jones model to estimate the value of discretionary accruals as the proxy of earnings management. The result show that leverage,tax planning, and sales growth have influence to earnings management, while firm size,audit committee, independent commissioner, and auditor independence have no influence to earnings management.
PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN LEVERAGE TERHADAP TAX AVOIDANCE Ajron Ahima Muh; Yohanes
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1834

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, capital intensity, leverage, company size, audit quality, company age, and sales growth on tax avoidance proxied by Current Effective Tax Rate (CETR). The population of this study amounted to 182 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The method for data collection uses purposive sampling. The research sample amounted to 80 companies consisting of 240 data. Statistical testing in this study used multiple regression analysis methods. This study proves that profitability, leverage, company size, and audit quality affect tax avoidance. Meanwhile, capital intensity, company age, and sales growth do not affect tax avoidance. High profitability will affect the tax burden, and the company will practice tax avoidance. The company has high leverage, so the interest rates on intensive tax are getting smaller, and the company will not practice tax avoidance. The company has a large company size, so it will make good plans to practice tax avoidance. KAP audited the company The Big Four will be more thorough and detailed about the company's financial statements.
PENGARUH KEPEMILIKAN INSTITUSIONAL, TRANSFER PRICING, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Dinda Arliani; Yohanes
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1844

Abstract

The purpose of the study is to obtain empirical evidence of the effect of institutional ownership, transfer pricing, sales growth, company size, return on assets, and leverage on tax avoidance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Sample selection uses the purposive sampling method with a total of 240 companies and a total sample data of 80 companies. This study used the method of multiple regression data analysis. Empirical evidence obtained from this study shows that leverage has an influence on tax avoidance, while institutional ownership, transfer pricing, sales growth, company size, and return on assets have no influence on tax avoidance. Companies financing their operational activities using large amounts of debt will cause the company's tax burden to become higher, so the company tends not to carry out tax avoidance practices.
PENGARUH FINANCIAL DISTRESS DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Siti Alifah Fauziyah; Rian Sumarta
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1860

Abstract

The objective of this research is to obtain empirical evidence about the effect financial distress, managerial ownership, audit committee, size board of director, size of the independent board of commissioners, institutional ownership, and profitability on tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from the year of 2019-2021. Samples were obtained through a purposive sampling method in which 234 data were taken as the sample. This research uses multiple regression methods to test the hypotheses. The result of this research indicated that financial distress, institutional ownership and profitability have negative effects on tax avoidance. Meanwhile the result of this research then shows that managerial ownership, audit committee, size board of director and size of the independent board of commissioners do not have effect on tax avoidance.
INTEGRITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA Endah Ayu Dewanti; Arwina Karmudiandri
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1864

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, audit committee, company size, leverage, financial distress, profitability and investment opportunity set on the integrity of financial statements in non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) with the period from 2019 to 2021. The number of samples in this study were 148 companies with a research period of 3 years, so that the total sample obtained for this study was 444 company data. The method used for research sampling is purposive sampling method. While the analytical method of this study uses multiple linear regression analysis techniques to test hypotheses with IBM SPSS Statistics 25. The results of the study show that institutional ownership, leverage, profitability and investment opportunity set have a positive effect on the integrity of financial statements. Then financial distress has a negative effect on the integrity of financial statements. Meanwhile managerial ownership, audit committee and company size have no effect on the integrity of financial statements.
PENGARUH KEPEMILIKAN SAHAM DAN FAKTOR – FAKTOR LAIN TERHADAP AGRESIVITAS PAJAK Ericko Harsana; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1869

Abstract

Abstract: The purpose of this study is to obtain empirical evidence related to the effect of profitability, leverage, capital intensity, independent commissioner, institutional ownership, managerial ownership, and public ownership on tax aggressiveness. The populations in this study are manufacturing companies that are consistently listed on the Indonesian Stock Exchange for 3 years from 2019 to 2021. The sample in this study used a purposive sampling method and generates 108 data from 36 sample companies. This study uses multiple regression methods in analyzing the data. The results of this study show that profitability and managerial ownership affect tax aggressiveness, while leverage, capital intensity, independent commissioners, institutional ownership, and public ownership have no effect on tax aggressiveness.

Page 23 of 28 | Total Record : 274

 21   22   23   24   25 

Filter by Year

2021 2023


Reset
Filter By Issues
All Issue Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM More Issue