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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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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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Abstract

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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Abstract

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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Abstract

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.
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Lorenzo Hansen; Umar Issa Zubaidi
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 study is aimed to provide empirical evidence about influence of dividend policy, firm size, company productivity, board size, board independence, size of audit comitee, profitability, and capital structure on firm value. Firm value can be maximized by knowing factors that can affect firm value. This study uses secondary data which is the financial statement and annual report data from non-financial company for the period 2017 to 2019 which are listed on the Indonesia Stock Exchange (IDX). The sample selected in this study has been determined by purposive sampling method. Total sample used in this study is 126 companies. Analysis technique of data used in this study is multiple regression analysis. Results of the study indicates that dividend policy, company productivity, board size, profitability and capital structure have significant effect on firm value.
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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Abstract

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.
FAKTOR-FAKTOR YANG MEMENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN NON KEUANGAN MAHARANI BINTANG DWI MILLENNIUM; Dewi Kurnia Indrastuti
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 paper’s purpose is to empirically examine the influence of the independent variables financial distress, client size, audit firm size, ownership concentration, management change, audit opinion, and profitability on auditor switching. The non-financial public listed companies that are consistently listed in The Indonesian Stock Exchange (IDX) from the year 2015 to 2019 are the population of this research. The number of samples used in this research is 125 samples based on the purposive sampling method. The hypothesis was tested using logistic regression. The result shows that audit firm size has an influence on auditor switching. Companies that use the big four Public Accountant Firm audit services will retain their auditors caused of the credibility and good reputation of the big four Public Accountant Firm. While financial distress, client size, ownership concentration, management change, audit opinion, and profitability have no influence on auditor switching.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Valencia Valencia; Nico Alexander
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

Tujuan penelitian in untuk mendapatkan bukti terkait tata kelola perusahaan dan kualita audit dapat menminimalkan manajemen laba. Tata kelola dalam penelitian ini adalah kepemilikan manajerial, kepemilikan institusi, ukuran dewan komisaris, komite audit dan dewan komisaris independent. 79 perusahaan nonkeuangan dalam Bursa Efek Indonesia dijadikan sampel menggunakan purposive sampling dari tahun 2018 hingga 2020. Analisis regresi berganda digunakan untuk menguji hipotesis. Penelitian ini menunjukan ukuran dewan komisaris dan kualitas audit berpengaruh terhadap manajemen laba. Semakin besar ukuran komisaris perusahaan dapat mengurangi perilaku manajemen laba dan kualitas audit yang baik semakin meningkatkan kesempatan manajemen untuk melakukan manajemen laba. Sementara mekanisme tata kelola lainnya tidak dapat meminimalkan tindakan manajemen laba.
AUDIT SPECIALIST, PERUBAHAN MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP AUDITOR SWITCHING Christina Devi; Muhammad Arief Effendi
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 to examine and obtain an empirical evidence the influences of auditor firm reputation, financial distress, management change, prior audit opinion, profitability, client company size, audit delay, and industry specialization on auditor switching. The data used in this study is a secondary data which is collected from the non-financial company’s audited financial statements that is listed on the Indonesia Stock Exchange for period 2016-2019. The method used is purposive sampling and resulted in 119 companies that matched with the criteria stated. Logistic regression is used as the data analysis method in this study. The result shows that auditor firm reputation has negative influence on auditor switching, which means the company audited by BIG 4 tend to not do auditor switching.
Faktor FAKTOR YANG MENDUKUNG PENERAPAN KONSERVATISME AKUNTANSI PERUSAHAAN MANUFAKTUR DI BEI TIFFANIA RIZKI; Deasy Ariyanti Rahayuningsih
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 aim of this paper is to empirically examine the effect of factors on the accounting conservatism in manufacturing companies listed in Indonesian Stock Exchange from 2017 until 2019. The independent variables used were institutional ownership, managerial ownership, the number of audit committee meetings, the size of board members, financial distress, leverage, and profitability. There were 82 companies selected by using purposive sampling method . The hypotheses were tested by using multiple regression analysis. The results show that the size of the board of directors, financial distress, leverage and profitability have an impact on accounting conservatism. Companies with high levels of income or profits tend to apply the conservatism to keep company profits from fluctuating. The company recognizes debts and expenses before assets and revenues and the involvement of the board of commissioners in the company to minimize the level of accounting conservatism. While institutional ownership, management ownership, and the number of audit committee meetings have no effect on the accounting conservatism.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI LOVARIA LIBRANIA; FRISKA FIRNANTI; Dicky Supriatna
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 determine the relationship between institutional ownership, audit committee, independent board of commissioners, leverage, company size, audit quality, and profitability of tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019 using the purposive sampling method. The analytical method used is a multiple linear regression model and based on predetermined criteria, a sample of 81 companies is obtained with a total of 243 data companies. The results obtained from the research that profitability has a positive effect on tax avoidance. On the other hand, audit committee, board of commissioners, institutional ownership, leverage, company size, and audit quality do not affect tax avoidance. With the existence of a high level of profitability, the tax burden that must be paid by the company is increasing and encouraging companies to practice tax avoidance.

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