E-Jurnal Manajemen Trisakti School of Management (TSM)
type: channel
description: E-Jurnal Manajemen Trisakti School of Management (TSM) is quarterly publication issued in the month of March, June, September, and December. E-Jurnal Manajemen Trisakti School of Management (TSM) published by Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20 Grogol, Jakarta 11440, Telp. (021)5666717 ext 138, and cooperate with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd). E-Jurnal Manajemen Trisakti School of Management (TSM) is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to management issues (financial management, marketing, human resource management, operational management), economics, 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals. Copyright of E-Jurnal Manajemen Trisakti School of Management (TSM), ISSN Online (E-ISSN 2775-8370).
publisher: Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
language: en
publication name: E-Jurnal Manajemen Trisakti School of Management (TSM)
issn: 2775-8370
items: PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP REAL EARNINGS MANAGEMENT
items: FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN
items: PENGARUH TRANSFORMATIONAL, TRANSACTIONAL, AUTOCRATIC, DEMOCRATIC, DELEGATING LEADERSHIP TERHADAP EMPLOYEE PERFORMANCE
items: PERAN KINERJA KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR ENERGI
items: PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN
items: PENGARUH ARUS KAS BEBAS, KONSERVATISME AKUNTANSI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
items: DETERMINAN STRUKTUR MODAL SEKTOR PROPERTIES & REAL ESTATE DI BEI PERIODE 2013 – 2023
items: PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI 2019-2023
items: https://jurnaltsm.id/index.php/EJMTSM/article/view/2968
items: FAKTOR-FAKTOR YANG MEMENGARUHI CUSTOMER LOYALTY KOPI KENANGAN DI JAKARTA
items: PENGARUH KARAKTERISTIK PERUSAHAAN, RASIO KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN
items: PENINGKATAN PANGSA PASAR MELALUI CONTINUED USAGE INTENTIONS LAYANAN GOFOOD DI JAKARTA
items: THE EFFECT OF LEADER EMOTIONAL INTELLIGENCE ON JOB PERFORMANCE THROUGH TRUST IN SUPERVISOR
items: FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN FOOD & BEVERAGE
items: FAKTOR-FAKTOR YANG MEMENGARUHI EMPLOYEE PERFORMANCE DIMEDIASI OLEH ORGANIZATIONAL COMMITMENT
items: EARNINGS QUALITY: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
items: PENGARUH PROFITABILITAS, PRUDENCE, DAN VARIABEL LAINNYA TERHADAP KUALITAS LABA
items: FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN
items: PENGARUH KOMPENSASI, MOTIVASI, DAN MEDIASI DISIPLIN TERHADAP KINERJA KARYAWAN PADA PT. PPI
items: FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE 2016-2024
items: PENGARUH TANGIBILITY DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS DI PERUSAHAAN MANUFAKTUR
items: PENGARUH FREQUENT CEO’S PICTURE DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT
items: THE EFFECT OF FIRM’S PROFITABILITY, AND OTHER FACTORS ON TAX AVOIDANCE
items: PENGARUH RELATED PARTY TRANSACTION DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE
items: PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA, KINERJA PEGAWAI TVRI JAKARTA
items: FAKTOR-FAKTOR YANG MEMPENGARUHI EMPLOYEE PERFORMANCE MELALUIEMPLOYEE CREATIVITY SEBAGAI MEDIASI
items: PENGARUH PROFITABILITAS, FLEKSIBILITAS KEUANGAN, UKURAN PERUSAHAAN, TANGIBILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
items: ANALISIS FAKTOR MEDIASI PENGARUH BRAND EXPERIENCE TERHADAP BRAND LOYALTY PADA SAMSUNG
items: FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SUB SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2019 - 2023
items: FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE SEKTOR AGRIKULTUR

PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP REAL EARNINGS MANAGEMENT
type: item
description: This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.
subject: Articles
  topic: section
subject: Firm Size
  topic: keywords
subject: Foreign Ownership
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Ownership Concentration
  topic: keywords
subject: Profitability
  topic: keywords
subject: Real Earnings Management
  topic: keywords
creator: LETISIA MARSHAFERINE
creator: DEWI AGUSTINA
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
starting page: 39
ending page: 54
doi: 10.34208/ejmtsm.v5i3.3155

FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN
type: item
description: The purpose of this study was to obtain empirical evidence and to examine the effect of the independent variables on firm size, firm financial leverage, firm age, audit quality, independent commissioners, managerial ownership, institutional ownership and profitability on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange (IDX). Financial statements can be used to assess the good or bad of a company so that companies often carry out earnings management to set off the financial statements. This study uses 151 non-financial companies listed on the Indonesia Stock Exchange (IDX) from year 2018 until year 2020. The method used in sampling is purposive sampling by determining five sample criteria and using multiple linear regression as a data analysis method. This study uses discretionary accruals which are calculated using the modified Jones model as a proxy for earnings management, natural logarithm to measure firm size variable, logarithm to measure firm age variable, audit quality variable and management ownership using dummy variable, and firm financial leverage variable, independent commissioner, institutional ownership and profitability are measured using a ratio scale. The results of this study indicate that firm size and profitability have an influence on earnings management, while firm age, firm financial leverage, audit quality, independent commissioners, managerial ownership and institutional ownership have no effect on earnings management.
subject: Articles
  topic: section
subject: Dummy variable
  topic: keywords
subject: Earnings management
  topic: keywords
subject: Firm age
  topic: keywords
subject: Firm size
  topic: keywords
subject: Ratio scale
  topic: keywords
creator: KURNIATI
creator: ARIES JONATHAN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
starting page: 23
ending page: 38
doi: 10.34208/ejmtsm.v5i3.3154

PENGARUH TRANSFORMATIONAL, TRANSACTIONAL, AUTOCRATIC, DEMOCRATIC, DELEGATING LEADERSHIP TERHADAP EMPLOYEE PERFORMANCE
type: item
description: This research aims to determine the role of effective leadership in influencing the performance of employees at PT. X. The population in this study is the employees of PT. X, totaling 82 employees. Researchers used a questionnaire to collect primary data using a non-probability sampling approach distributed to 75 employees of PT. X. The data analysis method in this study uses Structural Equation Modeling (SEM). The data shows that there is a positive influence of transformational and delegative leadership on the Employee Performance at PT. X. Meanwhile, transactional, autocratic, and democratic leadership styles do not have an influence on the Employee Performance at PT. X. It is recommended that PT. X strengthen the implementation of transformational and delegative leadership styles.
subject: Articles
  topic: section
subject: Autocratic
  topic: keywords
subject: Democratic
  topic: keywords
subject: Delegating
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Transformational
  topic: keywords
subject: Transactional
  topic: keywords
creator: KHAUTAL KHAFIDH MUSLIM ALIVENTYNO
creator: IAN NURPATRIA SURYAWAN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
starting page: 55
ending page: 66
doi: 10.34208/ejmtsm.v5i3.3149

PERAN KINERJA KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR ENERGI
type: item
description: This study aims to empirically examine the influence of cash flow, leverage, asset tangibility, liquidity, and profitability on financial distress among companies. The research focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) over the period from 2015 to 2024. A purposive sampling method was applied to select the sample based on specific criteria, resulting in 9 companies out of 87 meeting the requirements. The analysis was carried out using panel data regression with the common effect model, processed through EViews 12 software.The findings reveal that cash flow, leverage, asset tangibility, and liquidity have no significant effect on financial distress. In contrast, profitability shows a significant and positive impact, indicating that higher levels of profitability are associated with a lower risk of financial distress. This is in line with the interest coverage ratio (ICR) concept, where increased profitability, reflected through higher EBIT, enhances the firm's ability to meet interest obligations, thereby suggesting a healthier financial condition and reduced likelihood of distress.
subject: Articles
  topic: section
subject: Asset Tangibility
  topic: keywords
subject: Cash Flow
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: MULIYANA
creator: HENDRA
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
starting page: 13
ending page: 22
doi: 10.34208/ejmtsm.v5i3.3063

PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN
type: item
description: The purpose of this study is to determine the effect of the diversity of board members and company characteristics on earnings management in the company. Generally, investors use income statement to evaluate the company's performance because they think that the company's profit reflects the company's performance. Therefore, there are often cases of manipulation of company profits by reporting profits that are not in accordance with the actual conditions of the company. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange from year 2018 until year 2020. The method used in selecting the sample is purposive sampling method with a total sample of 327 companies. Earnings management is proxied using discretionary accruals. Audit quality, company losses, and gender diversity of board members use dummy variable. Size of the company uses the natural logarithm. The age of the company uses logarithms in its measurement. Firm financial leverage and age diversity are measured using a ratio scale. The results of this study indicate that the age of the company and the company's losses have an influence on earnings management. However, firm size, firm financial leverage, audit quality, gender diversity of board members, and age diversity of board members have no effect on earnings management.
subject: Articles
  topic: section
subject: Age of the company
  topic: keywords
subject: Dummy variable
  topic: keywords
subject: Earnings management
  topic: keywords
subject: Ratio scale
  topic: keywords
subject: Size of the company
  topic: keywords
creator: RUTH KARTIKA NAULI
creator: ARIES JONATHAN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
starting page: 1
ending page: 12
doi: 10.34208/ejmtsm.v5i3.3042

PENGARUH ARUS KAS BEBAS, KONSERVATISME AKUNTANSI, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
type: item
description: This research aims to prove whether free cash flow, dividend policy, financial leverage, accounting conservatism, tax avoidance, firm size, return on asset, and sales growth can influence the practice of earnings management. Earnings management is an effort by a company to adjust its financial statements to achieve specific goals, such as attracting investors, meeting performance targets, or reducing tax liabilities. The population of this research comprises manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population that met the criteria consisted of 41 companies, with a total of 121 data points. The method used in this research is purposive sampling and data analysis was conducted using multiple resgression analysis. The results of the research indicate that the independent variables of free cash flow, dividend policy, financial leverage, accounting conservatism, return on assets, and sales growth have an effect on the earnings management. However, other independent variables such as tax avoidance and firm size do not affect earnings management.
subject: Articles
  topic: section
subject: Accounting Conservatism
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Financial Leverage
  topic: keywords
subject: Free Cash Flow
  topic: keywords
subject: Return on Asset
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: CINDY AGUSTINE
creator: ARWINA KARMUDIANDRI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
starting page: 325
ending page: 336
doi: 10.34208/ejmtsm.v5i2.3005

DETERMINAN STRUKTUR MODAL SEKTOR PROPERTIES & REAL ESTATE DI BEI PERIODE 2013 – 2023
type: item
description: The purpose of this research is to examine and analyze the impact of profitability, growth opportunities, firm size, liquidity and tangibility on capital structure. The study focuses on companies in the Properties & Real Estate sector listed on Indonesia Stock Exchange during the 2013-2023 period. The research sample consists of 26 companies, totaling 286 data, selected using a purposive sampling method. Data analysis was conducted using multiple linear regression. The results indicate that profitability, growth opportunities, and liquidity influence capital structure. However, firm size and tangibility do not have effect on capital structure.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Growth Opportunities
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tangibility
  topic: keywords
creator: AULIA YAGHFIRA
creator: SATRIYO WIBOWO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
starting page: 313
ending page: 324
doi: 10.34208/ejmtsm.v5i2.3004

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI 2019-2023
type: item
description: Indonesian companies face significant pressure on of the main challenges is maintaining stable financial performance which is a key determinant of company value. Using the partial least square (PLS)-SEM method through the smartpls program versition 3.0, the population in this study in this study was 133 consumer goods companies listed on the Indonesia stock exchange in 2019-2023. The sampling method used purposive sampling. The result of the study with a t-staistic value of 0.519 and a p-value of 0.604 because the t-statistic value> 1.96 and p-value < 0.05 can be concluded that shows that the capital structure does not affect the value of the company, t-statistic value of 1.180 and p-value 0.238 that the t-statistic value <1.96 and p-value> 0.05 can be concluded that profitability has not significant effect on the value of the company, the t-statistic value of 1.316 and p-value of 0.189. Because the t-statistic value < 1.96 and p-value> 0.05 can be concluded that dividend policy cannot moderate capital structure on the value of the company, the t-statistic value of 2.820 and p-value of 0.005. With a t-statistic value > 1.96 and a p-value < 0.05, it can be concluded that dividend policy can moderate profitability and firm value. The meaning of research is its importance in making invesment decisions and can provide input in determining financial policies.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Profitability
  topic: keywords
subject: Variable Moderation
  topic: keywords
creator: MALIKA YULIANI
creator: RONAL APRIANTO
creator: ERI TRIHARYATI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-29
publication date: 2025-08-29
starting page: 303
ending page: 312
doi: 10.34208/ejmtsm.v5i2.2992

https://jurnaltsm.id/index.php/EJMTSM/article/view/2968
type: item
title: PENGARUH PENERAPAN E-FILING, PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Kasus KPP Pratama Lamongan)
description: This study aims to examine the influence of e-filing, tax knowledge, and taxpayer awareness on taxpayer compliance, with tax service quality as a moderating variable. Data were collected through questionnaires distributed to 100 individual taxpayers at KPP Pratama Lamongan. The analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The findings show that e-filing, tax knowledge, and taxpayer awareness have a significant positive effect on compliance. However, tax service quality only moderates the relationship between tax knowledge and compliance, while other moderating effects are not significant. These results imply the importance of enhancing tax literacy, optimizing digital systems, and improving service quality.
subject: Articles
  topic: section
subject: Awareness
  topic: keywords
subject: Compliance
  topic: keywords
subject: E-Filing
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Tax Knowledge
  topic: keywords
creator: DIANATUL FITRIYAH
creator: ISNAINI RASYIDA ANNISWATI
creator: HAVE ZULKARNAEN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 291
ending page: 302
doi: 10.34208/ejmtsm.v5i2.2968

FAKTOR-FAKTOR YANG MEMENGARUHI CUSTOMER LOYALTY KOPI KENANGAN DI JAKARTA
type: item
description: This study aims to examine and analyze the relationships among Perceived Quality, Customer Expectations, Customer Social Value, and Customer Emotional Value on Customer Loyalty, with Perceived Value and Customer Satisfaction as mediating variables among consumers of Kopi Kenangan in Jakarta. Perceived Value mediates the relationship between those four factors and Customer Satisfaction, while Customer Satisfaction mediates the relationship between Perceived Value and Customer Loyalty. The sampling technique employed is non-probability sampling using the purposive sampling method. A total of 260 respondents who met specific criteria participated in this study through an online questionnaire distributed via Google Form. The data were analyzed using the Structural Equation Modeling (SEM) approach with the help of WarpPLS 8.0 software, which is suitable for analyzing complex models and handling non-normal data distributions. The results of the study indicate that Perceived Quality, Customer Expectations, Customer Social Value, and Customer Emotional Value have a significant effect on Perceived Value. Furthermore, Perceived Value and Location significantly influence Customer Satisfaction. Ultimately, Customer Satisfaction has a significant impact on Customer Loyalty toward Kopi Kenangan in Jakarta.
subject: Articles
  topic: section
subject: Customer Emotional Value
  topic: keywords
subject: Customer Expectations
  topic: keywords
subject: Customer Loyalty
  topic: keywords
subject: Customer Social Value
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Kopi Kenangan
  topic: keywords
subject: Location
  topic: keywords
subject: Perceived Value
  topic: keywords
subject: Perceived Quality
  topic: keywords
creator: MUHAMMAD FAQIH NURHASAN
creator: ARTON BRIYAN PRASETIO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 273
ending page: 290
doi: 10.34208/ejmtsm.v5i2.2953

PENGARUH KARAKTERISTIK PERUSAHAAN, RASIO KEUANGAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN
type: item
description: The purpose of this research is to obtain empirical evidence about the effect of profitability, company size, liquidity, activity ratio, capital structure, institutional ownership, sales growth, and firm age on firm value. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2021 until year 2023. The sampling method in this study uses purposive sampling method with 81 companies and 243 data that will be used as research samples. The sample data obtained will be analyzed using multiple linear regression. The results of this research indicate that profitability, liquidity, capital structure, and firm age affect firm value. Firm age has a positive effect on firm value, companies that have been established for a long time usually have larger assets so that they are more trusted by investors which in turn will increase company value. Other independent variables, namely company size, institutional ownership, sales growth, and activity ratio have no effect on firm value.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Firm Age
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: JOVINDO ELDWIN HARTONO
creator: ARIES JONATHAN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 259
ending page: 272
doi: 10.34208/ejmtsm.v5i2.2940

PENINGKATAN PANGSA PASAR MELALUI CONTINUED USAGE INTENTIONS LAYANAN GOFOOD DI JAKARTA
type: item
description: This study aims to examine the influence of five components of consumption values (functional, emotional, social, conditional, and epistemic value) on the continued usage intentions of GoFood users in Jakarta. It employs a descriptive-causal research design with a five-point Likert scale. The sample was selected using purposive sampling, involving a total of 244 respondents, and utilized both primary and secondary data sources. Data were analyzed using multiple linear regression with the IBM SPSS Statistics 27 software. The results of this research indicate that all five components of consumption values have an effect on the continued usage intentions of GoFood users in Jakarta. These findings are expected to serve as strategic input for GoFood in its efforts to regain its dominant position in the app-based food delivery market.
subject: Articles
  topic: section
creator: ADELYNNA NOVIKA
creator: NUNO SUTRISNO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 243
ending page: 258
doi: 10.34208/ejmtsm.v5i2.2931

THE EFFECT OF LEADER EMOTIONAL INTELLIGENCE ON JOB PERFORMANCE THROUGH TRUST IN SUPERVISOR
type: item
description: The purpose of this study is to determine what variables can affect Job Performance, There are several variables studied, namely Transformational Leadership, Transactional Leadership, Leader Emotional Intelligence and the mediation variable Trust In Supervisor. This study used 102 employees at Instansi XYZ, the research data was obtained from distribution to employees through a Likert Scale questionnaire.
subject: Articles
  topic: section
subject: Job Performance
  topic: keywords
subject: Leader Emotional Intelligence
  topic: keywords
subject: Transactional Leadership
  topic: keywords
subject: Transformational Leadership
  topic: keywords
subject: Trust In Supervisor
  topic: keywords
creator: RISKA ANANDA KONO
creator: SETIA TJAHYANTI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 213
ending page: 224
doi: 10.34208/ejmtsm.v5i2.2923

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN FOOD & BEVERAGE
type: item
description: This research aims to obtain empirical evidence regarding the effect of firm size, net working capital, company efficiency, liquidity, and leverage on profitability in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during 2010–2023. is non-probability sampling of the purposive sampling category, resulting in a sample of 9 companies with 126 data. This research employs multivariate statistical techniques using multiple regression analysis on panel data. The research results indicate that net working capital has a negative effect on profitability, while company efficiency has a positive effect on profitability. Meanwhile, company size, liquidity, and leverage have no impact on profitability.
subject: Articles
  topic: section
subject: Company efficiency
  topic: keywords
subject: Firm size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Net working capital
  topic: keywords
subject: Profitability
  topic: keywords
creator: VIRGINIA LISTIANI
creator: AGUSTINUS SRI WAHYUDI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-12
publication date: 2025-08-12
starting page: 155
ending page: 166
doi: 10.34208/ejmtsm.v5i1.2905

FAKTOR-FAKTOR YANG MEMENGARUHI EMPLOYEE PERFORMANCE DIMEDIASI OLEH ORGANIZATIONAL COMMITMENT
type: item
description: The purpose of this study is to analyze the effect of Empowerment, Intrinsic Motivation, and Authentic Leadership on Employee Performance with Organizational Commitment as a mediator in employees of the X School Transportation Management Unit.The sample in this study was 52 employees. This study uses purposive sampling technique. Data collection was carried out by distributing questionnaires to respondents and using a Likert scale. This study uses a quantitative approach with a total of 52 respondents. The data analysis method used SEM-PLS. Data collection was carried out by distributing questionnaires using Likert scale measurements. The method for analyzing data uses path analysis. Based on the results of the study, it can be concluded that Empowerment, Intrinsic Motivation, and Authentic Leadership have a direct effect on Employee Performance. And Organizational Commitment mediates the influence of Empowerment, Intrinsic Motivation, and Authentic Leadership have a direct effect on Employee Performance.
subject: Articles
  topic: section
subject: Authentic Leadership
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Empowerment
  topic: keywords
subject: Intrinsic Motivation
  topic: keywords
subject: Organizational Commitment
  topic: keywords
creator: SALSABILA EKA AZAHRA
creator: KAREL TJAHJADI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 225
ending page: 242
doi: 10.34208/ejmtsm.v5i2.2920

EARNINGS QUALITY: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
type: item
description: This study aims to obtain empirical evidence regarding the factors influencing earnings quality. This study uses six variables: profitability, firm size, investment opportunity set, managerial ownership, institutional ownership, and leverage on earnings quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, from 2021 to 2023. The research sample used a purposive sampling method, resulting in 240 data points from 80 companies. The statistical method used in this study is OLS multiple regression with robustness standard errors. The results of this study indicate that profitability has a negative effect on earnings quality, while leverage has a negative impact on earnings quality. However, firm size, investment opportunity set, managerial ownership, and institutional ownership do not affect earnings quality.
subject: Articles
  topic: section
subject: Earnings quality
  topic: keywords
subject: Firm size
  topic: keywords
subject: Institutional ownership
  topic: keywords
subject: Investment opportunity set
  topic: keywords
subject: Leverage
  topic: keywords
subject: Managerial ownership
  topic: keywords
subject: Profitability
  topic: keywords
creator: EVELYNE HIOEMAWAN
creator: PAULINA SUTRISNO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 201
ending page: 212
doi: 10.34208/ejmtsm.v5i2.2919

PENGARUH PROFITABILITAS, PRUDENCE, DAN VARIABEL LAINNYA TERHADAP KUALITAS LABA
type: item
description: The objective of this research is to obtain empirical evidences regarding the effect of Company Size, Liquidity, Investment Opportunity Set, Leverage, Profitability, Institutional Ownership, Profit Growth, and Prudence on Earnings Quality. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sampling method used in this research is purposive sampling, which requires various criteria to obtain the number of samples to be researched. After conducting the sampling process, this research will use 77 companies with a total of 231 data that have passed the criteria. Hypothesis testing used in this research is a multiple linear regression model. The findings reveal that Profitability and Prudence impact on earnings quality. However, Company Size, Liquidity, Investment Opportunity Set, Leverage, Institutional Ownership, and Profit Growth show no effect on earnings quality.
subject: Articles
  topic: section
subject: Agency Theory
  topic: keywords
subject: Earnings Quality
  topic: keywords
subject: Investment Opportunity Set
  topic: keywords
subject: Profitability
  topic: keywords
subject: Prudence
  topic: keywords
creator: PRISCILIA DESMITA
creator: ANNISA KANTI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 189
ending page: 200
doi: 10.34208/ejmtsm.v5i2.2916

FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN
type: item
description: The purpose of this study is to present empirical evidence regarding the factors that influence Transfer Pricing decisions. These factors include Tunneling Incentive, Institutional Ownership, Exchange Rate, Profitability, Leverage, Tax avoidance, and Bonus Mechanism, where the dependent variable studied is Transfer Pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange during 2021 to 2023. The sample in the study was selected using purposive sampling method, with a total sample of 79 manufacturing companies listed on the Indonesia Stock Exchange during 2021 to 2023. In analyzing the data, this study uses multiple regression methods. Based on the research results, it can be concluded that Leverage and Tax avoidance variables affect Transfer Pricing. While other independent variables such as Tunneling Incentive, Institutional Ownership, Exchange Rate, Profitability, and Bonus Mechanism have no effect on Transfer Pricing.
subject: Articles
  topic: section
subject: Bonus Mechanism
  topic: keywords
subject: Exchange Rate
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Profitability
  topic: keywords
subject: Transfer Pricing
  topic: keywords
subject: Tunneling Incentive
  topic: keywords
creator: VEWI MARGARETH SIAHAAN
creator: RUTJI SATWIKO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 167
ending page: 176
doi: 10.34208/ejmtsm.v5i2.2906

PENGARUH KOMPENSASI, MOTIVASI, DAN MEDIASI DISIPLIN TERHADAP KINERJA KARYAWAN PADA PT. PPI
type: item
description: This study aims to analyze the influence of Compensation, Motivation, dan the Mediation of Discipline on Employee Performance at PT. PPI. The sampling technique used is saturation sampling, with a total sample of 142 respondents consisting of permanent dan non-permanent employees of PT. Pacific Prestress Indonesia (PPI). This study employed the SEM (Structural Equation Modeling) analysis method with the assistance of SmartPLS dan SPSS software for data testing. The results indicate that compensation does not affects employee performance, work motivation affects employee performance, work discipline affects employee performance, compensation affects work discipline, dan work motivation affects work discipline. However, compensation does not affects employee performance through work discipline, whereas work motivation affects employees performance through work discipline.
subject: Articles
  topic: section
subject: Compensation
  topic: keywords
subject: Discipline
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Motivation
  topic: keywords
creator: SYIFA SABILA HADISAWA
creator: IDA FARIDA
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
starting page: 177
ending page: 188
doi: 10.34208/ejmtsm.v5i2.2910

FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE 2016-2024
type: item
description: This study aims to analyze the effect of the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), price to earnings ratio (PER), and return on equity (ROE) on stock returns. The population of the study consists of companies in the Food and Beverages subsector during the period 2016–2024. The sample was obtained using a purposive sampling method, resulting in a total of 90 samples from 10 companies over a 9-year period. Secondary data were obtained from the official website of the Indonesia Stock Exchange (IDX) and analyzed using multiple regression with the help of the E- Views 12 application. The results of the study indicate that the return on equity (ROE) has a significant effect on stock returns. Meanwhile, the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and price to earnings ratio (PER) do not have a significant effect on stock returns.
subject: Articles
  topic: section
subject: Current ratio
  topic: keywords
subject: Debt to equity ratio
  topic: keywords
subject: Food and Beverage
  topic: keywords
subject: Net profit margin
  topic: keywords
subject: Price earnings ratio
  topic: keywords
subject: Return on equity ratio
  topic: keywords
creator: FIONI FIONI
creator: ERIKA JIMENA ARILYN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-12
publication date: 2025-08-12
starting page: 145
ending page: 154
doi: 10.34208/ejmtsm.v5i1.2904

PENGARUH TANGIBILITY DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS DI PERUSAHAAN MANUFAKTUR
type: item
description: This study aims to examine the effect of profitability, financial leverage, tangibility, liquidity, operating capacity, firm size, cash flow, and board independence on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Financial distress is measured using the Altman Z-Score formula, while the influence of independent variables is analyzed through multiple linear regression and classical assumption testing. The sample was obtained through purposive sampling from 121 manufacturing companies, with data sourced from financial statements and annual reports. This study finds that profitability, liquidity, and operating capacity have an effect on financial distress with a positive relationship. The variables of financial leverage, tangibility, firm size, cash flow, and board independence do not show any influence on financial distress. These findings can serve as a consideration for management and investors in evaluating distress risk and company stability.
subject: Articles
  topic: section
subject: Financial distress
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Operating capacity
  topic: keywords
subject: Profitability
  topic: keywords
creator: MUNGNIYATI MUNGNIYATI
creator: ANGELICA HOLIVIN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-12
publication date: 2025-08-12
starting page: 133
ending page: 144
doi: 10.34208/ejmtsm.v5i1.2901

PENGARUH FREQUENT CEO’S PICTURE DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT
type: item
description: This study aims to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, effective monitoring, institutional ownership, nature of industry, change in auditor, company size, change of director, frequent CEO's picture on fraudulent financial statements. This study uses companies listed on the Indonesia Stock Exchange in the manufacturing sector for the period 2021 to 2023. The sample in this study was 66 companies that had passed the five sample criteria. The data were analyzed through descriptive statistical tests, data quality tests, classical assumption tests dan hypothesis testing using multiple linear regression methods with the IBM SPSS Statistic 25 program. The results of this study indicate that financial stability, external pressure, nature of industry, effective monitoring, and change in auditor have an influence on fraudulent financial statements. While financial target, institutional ownership, company size, change of director, and frequent CEO's picture do not have an influence on fraudulent financial statements.
subject: Articles
  topic: section
subject: Beneish M-Score
  topic: keywords
subject: Change in auditor
  topic: keywords
subject: Fraudulent financial statements
  topic: keywords
subject: Nature of industry
  topic: keywords
creator: SHELLA PUTRI RIANA
creator: INDRA ARIFIN DJASHAN
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-12
publication date: 2025-08-12
starting page: 117
ending page: 132
doi: 10.34208/ejmtsm.v5i1.2898

THE EFFECT OF FIRM’S PROFITABILITY, AND OTHER FACTORS ON TAX AVOIDANCE
type: item
description: The purpose of this research is to gather empirical evidence on the effect of firm profitability, firm size, firm leverage, institutional ownership, financial distress capital intensity, audit quality, CEO tenure on tax avoidance. The population used for this research are all manufacturing companies listed in the Indonesia Stock Exchange (IDX) over three-year period from 2021-2023. The sample was selected using multiple regression and purposive sampling method with the total 195 data collected. The result of this research showed capital intensity have positive effect on tax avoidance. Other independent variables such as firm profitability, firm size, firm leverage, institutional ownership, financial distress, audit quality, and ceo tenure have no effect on tax avoidance.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Capital Intensity
  topic: keywords
subject: CEO Tenure
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Firm Profitability
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Leverage
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: KHALISHAH DUTA
creator: DEBORA DEBORA
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 87
ending page: 100
doi: 10.34208/ejmtsm.v5i1.2887

PENGARUH RELATED PARTY TRANSACTION DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE
type: item
description: The purpose of this study is to obtain empirical evidence related to the effect of company size, institutional ownership, audit committee, related party transaction, profitability, leverage, capital intensity, and inventory intensity on tax avoidance. The data used in this study are companies in the manufacturing sectors that are consistently listed in Indonesian Stock Exchange from 2021 to 2023. The research sample was selected using purposive sampling method and generates 171 years of data from 57 sample company. The data obtained from the samples were analyzed using multiple regression methods. The result of this study shows that audit committee affect on tax avoidance while company size, institutional ownership, related party transaction, profitability, leverage, capital intensity, and inventory intensity have no significant influence on tax avoidance.
subject: Articles
  topic: section
subject: Audit committee
  topic: keywords
subject: Capital intensity
  topic: keywords
subject: Company size
  topic: keywords
subject: Inventory intensity
  topic: keywords
subject: Institutional ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Related party transaction
  topic: keywords
subject: Tax avoidance
  topic: keywords
creator: RICHARD RICHARD
creator: MEINIE SUSANTY
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-05
publication date: 2025-08-05
starting page: 101
ending page: 116
doi: 10.34208/ejmtsm.v5i1.2886

PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA, KINERJA PEGAWAI TVRI JAKARTA
type: item
description: Abstract : This research aims to determine the effect of competence, motivation, and organization commitment variables on job satisfaction and employee performance in TVRI Jakarta employees. The form of research used is descriptive and causality with a sample size of 84 employees. The technique used to collect data is a questionnaire with a likert scale. The research sample was obtained using purposive sampling method and using Structural Equation Modeling (SEM) analysis method to test the effect of independent variabels on the dependent variable. The result showed that competence has a effect on job satisfaction and employee performance. Motivation has a effect on job satisfaction and employee performance. Organization commitment has a effect on job satisfaction and employee performance, and job satisfaction has a effect on employee performance, TVRI Jakarta is advised to pay attention to factors that support the improvement of employee competence, motivation and commitment.
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Motivation
  topic: keywords
subject: Organizational Commitment
  topic: keywords
creator: ROSSA CARACIOLLA
creator: NURWANTI NURWANTI
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 71
ending page: 86
doi: 10.34208/ejmtsm.v5i1.2869

FAKTOR-FAKTOR YANG MEMPENGARUHI EMPLOYEE PERFORMANCE MELALUIEMPLOYEE CREATIVITY SEBAGAI MEDIASI
type: item
description: The purpose of this study is to analyze the effect of Leader Encouragement in Creativity and Knowledge Sharing on Employee Performance through Employee Creativity at the Class I Non TPI Bekasi Immigration Office. This research uses descriptive and causal research, and uses purposive sampling techniques. Respondents in this study were 61 employees. Data collection used a questionnaire distribution method with measurements using a Likert scale. Data processing used the Structural Equation Modeling (SEM) analysis method. Based on the results of the analysis and hypothesis testing, this study shows that the variable Leader Creativity Encouragement does not affect Employee Performance, while other variables such as the variables Knowledge Sharing and Employee Creativity affect Employee Performance.
subject: Articles
  topic: section
subject: Employee Creativity
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Knowledge Sharing
  topic: keywords
subject: Leader Encouragement of Creativity
  topic: keywords
creator: NOVIA RAMADHANI
creator: R WASISTO RUSWIDIONO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-16
publication date: 2025-07-16
starting page: 27
ending page: 38
doi: 10.34208/ejmtsm.v5i1.2844

PENGARUH PROFITABILITAS, FLEKSIBILITAS KEUANGAN, UKURAN PERUSAHAAN, TANGIBILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
type: item
description: This study aims to analyse the factors that influence capital structure. The factors analysed include profitability, financial flexibility, company size, tangibility, and liquidity. The object of this research is energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2023. This study uses a quantitative approach with a causal method, where the sample consists of seven companies selected through Purposive Sampling technique, resulting in a total of 77 observation data. The data used was obtained from the company's financial statements and analysed using EViews12 to test and evaluate the relationship between variables. The results reveal that financial flexibility, firm size, and liquidity have a significant influence on capital structure, while profitability and tangibility show no influence on capital structure.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Financial Flexibility
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tangibility
  topic: keywords
creator: AFRIZAL ARI JOTIVIAN
creator: BENY BENY
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-16
publication date: 2025-07-16
starting page: 11
ending page: 26
doi: 10.34208/ejmtsm.v5i1.2831

ANALISIS FAKTOR MEDIASI PENGARUH BRAND EXPERIENCE TERHADAP BRAND LOYALTY PADA SAMSUNG
type: item
description: The purpose of this study was to analyze and determine the mediating factors of Brand Passion (BP),Self-Brand Connection (SBC), Brand Affection (BA), and Brand Trust (BT) on the effect of Brand Experience (BE) on Brand Loyalty (BL) on Samsung in Bekasi City. The objects used in this study are Samsung consumers as well as active Samsung users in Bekasi City. The method used to select samples in this study was purposive sampling 372 respondent data were taken which were Samsung consumers as well as active Samsung users in Bekasi City. Structural Equation Modeling Partial Least Square 4.0 and IBM SPSS25 were used to test the data obtained. The result of this study are BE has an influence on BL. BP, SBC, BA, and BT variables partially mediate the effect of BE on BL for Samsung consumers in Bekasi City
subject: Articles
  topic: section
subject: Brand Affection
  topic: keywords
subject: Brand Experience
  topic: keywords
subject: Brand Passion
  topic: keywords
subject: Brand Trust
  topic: keywords
subject: Self-Brand Connection
  topic: keywords
creator: AFIFAH SALMA
creator: KLEMENS WEDANAJI PRASASTYO
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-16
publication date: 2025-07-16
starting page: 39
ending page: 52
doi: 10.34208/ejmtsm.v5i1.2775

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SUB SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2019 - 2023
type: item
description: This study aims to analyze the effect of profitability (ROA), investment decisions (PER), capital structure (DER), debt policy (DAR), and company size (LN) on company value (TOBINS_Q) in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with secondary data sourced from the annual financial reports of companies listed on the IDX. The research sample was selected using a purposive sampling method, resulting in 37 companies that met the research criteria. Data analysis was carried out using panel regression model. The results of the study show that profitability has a positive and significant effect on company value, while company size has a negative and significant effect. This finding show that more profitable company will increase the company value because many investor will interested to invest their fund. Meanwhile, investment decisions, capital structure, and debt policy do not show a significant effect on company value.
subject: Articles
  topic: section
subject: Debt Policy
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
subject: investment decisions
  topic: keywords
subject: Profitability
  topic: keywords
creator: BELLA LISA ANGELINE
creator: HENDRA HENDRA
rights: Copyright (c) 2025 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-16
publication date: 2025-07-16
starting page: 1
ending page: 10
doi: 10.34208/ejmtsm.v5i1.2761

FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE SEKTOR AGRIKULTUR
type: item
description: A company must exercise caution when making financial decisions depending on its capital structure. Because a company's value is directly affected by its capital structure. Therefore, company must consider about determinant factors in order to create an optimal combination of debt and equity. There are profitability, liquidity, size, tangibility, and growth. The purpose of this study is to examine empirically the impact of profitability, liquidity, size, tangibility, and growth on capital structure. This study uses annual financial report data from 8 agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in from 2013 to 2020, which were selected using the purposive sampling method. This research employs a data analysis method known as multiple regression analysis with a panel data approach. The results showed that profitability and liquidity variables had a negative effect on capital structure, but other variables—firm size, tangibility and growth—had no effect on capital structure.
subject: Articles
  topic: section
subject: Capital structure
  topic: keywords
subject: Growth
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Size
  topic: keywords
subject: Tangibility
  topic: keywords
creator: MARCELLA PUTRI WIZAYA
creator: TITA DEITIANA
rights: Copyright (c) 2021 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2021-06-30
publication date: 2021-06-30
starting page: 93
ending page: 102
doi: 10.34208/ejmtsm.v1i2.2755