E-Jurnal Akuntansi TSM最新文献_第2页

PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA 自由现金流动、董事会规模和企业特征对利润管理的影响

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2085

Stefani Grimonia Lavina, Nicken Destriana

{"title":"PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA","authors":"Stefani Grimonia Lavina, Nicken Destriana","doi":"10.34208/ejatsm.v3i2.2085","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2085","url":null,"abstract":"Profit is one of the information that is quite noticed by users of financial statements such as investors and creditors because it can describe the performance of a company. The importance of the profit figure triggers management (as the party who has the opportunity and control) to carry out earnings management practices. Therefore, it is necessary to understand what factors can affect earnings management so that the decision-making process in business can be carried out correctly. The purpose of this research is to obtain empirical evidence related to the factors that can affect earnings management that is the influence of firm size, financial leverage, firm age, profitability, board size, free cash flow, and sales growth on earnings management. This research is causality and uses secondary data sources, with the research population being manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2021. The amount of sample obtained and used are 76 companies with sampling technique that is purposive sampling method. The data obtained were then analyzed using the multiple linear regression method. The results of this research indicate that financial leverage and profitability have a positive effect on earnings management, while firm age and free cash flow have a negative impact on earnings management. The company size, board size, and sales growth have no effect on earnings management.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115955395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH THIN CAPITALIZATION DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK 逃税的影响和其他因素

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2078

Nathasya Gouwvara, Meinie Susanty

引用次数: 0

KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA 机构持有、杠杆和其他因素对利润管理

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2113

Anggita Putri Cantika, Apit Susanti

引用次数: 0

PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN 财务表现和其他因素对利润管理的影响

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2117

Ezra Drata Halim, Frestin Chrisnanti

{"title":"PENGARUH KINERJA KEUANGAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN","authors":"Ezra Drata Halim, Frestin Chrisnanti","doi":"10.34208/ejatsm.v3i2.2117","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2117","url":null,"abstract":"This research is a development of previous research, namely Asim and Ismail (2019) with the dependent variable earnings management and the independent variable leverage. This study aims to examine actual data on how financial performance and other variables affect earnings management in manufacturing organizations. Leverage, profitability, firm size, company growth, audit committee, fixed asset turnover, and audit quality are the factors used in this study. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. Purposive sampling is used to choose the samples for this study, and 216 data are collected. Data were examined using several regression techniques. Proxy that used in this research was Modified Jones Model as proxy of dependent variable earnings management to calculate data. The findings of this study demonstrated that the company growth have an impact on earnings management. This showed that changes of total asset of in a company from year to year can affected the manager to do earnings management. While others, such as leverage, profitability, firm size, audit committee, fixed asset turnover, and audit quality, do not influence on earnings management.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131607188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN NON-KEUANGAN 公司治理和非金融企业的盈利能力

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2100

Hayaatun Nufus, Yuliani Almalita

引用次数: 0

PENGARUH KONSERVATISME AKUNTANSI DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK 会计保守和其他避税因素的影响

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2108

Kevin Hartanto, Fanny Anggraeni

{"title":"PENGARUH KONSERVATISME AKUNTANSI DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK","authors":"Kevin Hartanto, Fanny Anggraeni","doi":"10.34208/ejatsm.v3i2.2108","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2108","url":null,"abstract":"This research was conducted to examine the factors that influence tax avoidance. Some of these factors are sales growth, profitability, leverage, company size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio. The purpose of this research is to obtain empirical evidence regarding the effect of sales growth, profitability, leverage, firm size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio on tax avoidance in non-financial companies. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sampling in this study used a purposive sampling method and obtained 155 non-financial companies so that the total data in this study were 465 data. The data were analyzed by multiple regression analysis. The results of this study indicate that profitability and firm size have a positive effect on tax avoidance. Leverage has a negative effect on tax avoidance, while sales growth, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio have no effect on tax avoidance.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128484461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2116

Tania Larissa Ramadhanti, Aan Marlinah

{"title":"PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE","authors":"Tania Larissa Ramadhanti, Aan Marlinah","doi":"10.34208/ejatsm.v3i2.2116","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2116","url":null,"abstract":"This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127920109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DI INDONESIA 分析印尼税收的有效性和效率

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2120

Iman Akhadi

{"title":"ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DI INDONESIA","authors":"Iman Akhadi","doi":"10.34208/ejatsm.v3i2.2120","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2120","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi pemungutan pajak di Indonesia melalui Direktorat Jenderal Pajak (DJP) selama periode 2012-2021. DJP merupakan lembaga strategis di bawah Kementerian Keuangan Republik Indonesia yang bertugas mengelola kebijakan perpajakan dan penerimaan pajak. Analisis dilakukan dengan menggunakan data sekunder dari Laporan Keuangan DJP dan Badan Pusat Statistik (BPS) RI. Efektivitas pemungutan pajak diukur dengan membandingkan realisasi penerimaan pajak dengan target penerimaan yang ditetapkan dalam APBN. Hasil menunjukkan bahwa selama tahun 2012-2020, DJP tidak efektif dalam memenuhi target penerimaan pajak. Namun, pada tahun 2021, DJP berhasil mencapai efektivitas dalam pemungutan pajak dengan realisasi melebihi target. Efisiensi pemungutan pajak diukur dengan analisis varians antara rencana anggaran belanja DJP dengan realisasi anggaran belanja. Hasil menunjukkan pada tahun 2012 DJP tidak efisien karena realisasi anggaran lebih besar dari rencana. Namun, pada tahun 2013-2021, DJP berhasil mencapai efisiensi dengan realisasi anggaran lebih kecil dari rencana. Penelitian ini memberikan gambaran tentang pentingnya upaya terus menerus untuk meningkatkan efektivitas dan efisiensi pemungutan pajak di Indonesia. Diharapkan hasil penelitian ini dapat menjadi acuan bagi pemerintah dalam merumuskan kebijakan perpajakan yang lebih baik untuk membangun keuangan negara yang sehat dan berkelanjutan.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133125366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK 税收制度、公司和公司治理对税收管理的影响

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2115

Meiliyani Meiriska, Febrianti, Fasilitas Perpajakan, Karakteristik Perusahaan, Corporate Governance, Manajemen Pajak

引用次数: 0

PENGARUH KEBIJAKAN DIVIDEN DAN VARIABEL LAINNYA TERHADAP NILAI PERUSAHAAN 股息政策和其他可变政策对公司价值的影响

E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2095

Evelyn Birgita, Yuliani Almalita

{"title":"PENGARUH KEBIJAKAN DIVIDEN DAN VARIABEL LAINNYA TERHADAP NILAI PERUSAHAAN","authors":"Evelyn Birgita, Yuliani Almalita","doi":"10.34208/ejatsm.v3i2.2095","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2095","url":null,"abstract":"The purpose of this study was to obtain the empirical evidence about the influence of profitability, leverage, liquidity, dividend policy, firm size, managerial ownership, institutional ownership, and firm age on firm value. The population in this study were manufacture companies listed in the Indonesia Stock Exchange from 2019-2021. Samples were obtained through purposive sampling method resulting in 123 data samples. This study was used multiple regression method to evaluate the hypothesis. The results of this study indicated that profitability have a positive effect on firm value because a high profitability gave an indication of good corporate prospects that interest investor to invest, leverage have a positive effect on firm value because the public believe that corporates were able and credible to pay for their debts, dividend policy have a positive effect on firm value because indicated corporate have a good going concern, and firm age have a positive effect on firm value because corporates with longer age gain public trust to invest because they were sustainable in all economic conditions. Meanwhile liquidity, firm size, managerial ownership, institutional ownership have not affect on firm value.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123709656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0