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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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). E-Jurnal Manajemen TSM has obtained a SINTA 4 accreditation from Directorate General of Higher Education, Research and Technology, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia by SK No. 156/C/C3/KPT/2026 for the period E-Jurnal Manajemen TSM 3(1), Maret 2023 to E-Jurnal Manajemen TSM 7(2), June 2027.
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: ANTESEDEN INTENTION TO CONTINUOUS USE PENGGUNA E-WALLET DI JAKARTA: PERCEIVED USEFULNESS SEBAGAI VARIABEL MEDIASI
items: ANALISIS PERAN GREEN ACCOUNTING, TATA KELOLA, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN
items: PENGARUH TATA KELOLA PERUSAHAAN, TRANSFER PRICING, DAN LEVERAGE TERHADAP TAX AVOIDANCE
items: KEPUASAN KERJA MEMEDIASI FAKTOR-FAKTOR YANG MEMENGARUHI KOMITMEN AFEKTIF PADA PT XYZ
items: THE EFFECT OF POLITICAL CONNECTIONS AND NATURE OF INDUSTRY ON FRAUDULENT FINANCIAL REPORTING
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS
items: DETERMINAN FINANCIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
items: PENGARUH JOB SATISFACTION, AFFECTIVE COMMITMENT, CONTINUANCE COMMITMENT, DAN NORMATIVE COMMITMENT TERHADAP TURNOVER INTENTION
items: CAPITAL EMPLOYED EFFICIENCY DAN FAKTOR-FAKTOR PENENTU NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDONESIA
items: PERAN MEDIASI SUASANA KERJA TERHADAP KEPUASAN KERJA PADA PERUMDA XXX
items: PENGARUH TAX AVOIDANCE DAN MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG
items: FAKTOR-FAKTOR PENENTU STRUKTUR MODAL OPTIMAL PERUSAHAAN SUBSEKTOR GAS, OIL, AND COAL
items: FAKTOR PENENTU KINERJA PERUSAHAAN FOOD AND BEVERAGE DI BEI PERIODE 2014-2017
items: FAKTOR-FAKTOR PEMERIKSAAN DAN LAINNYA YANG MEMENGARUHI AUDIT REPORT LAG
items: ENHANCING JOB PERFORMANCE THROUGH WORK ENGAGEMENT, JOB SATISFACTION, AND ETHICAL LEADERSHIP: THE CRITICAL ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT
items: OFFICE DE-CLUTTER MEDIATES THE FACTORS AFFECTING EMPLOYEE PERFORMANCE IN THE PRODUCTION AND OPERATION DIVISION
items: PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
items: ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE
items: PENGARUH KONSERVATISME, KOMPENSASI MANAJEMEN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK
items: FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN HEALTHCARE DI INDONESIA
items: FAKTOR-FAKTOR YANG MEMENGARUHI URGE TO BUY IMPULSIVELY MELALUI ATTITUDE TOWARD INFLUENCER ADS PADA IKLAN LIVE STREAMING INFLUENCER TIKTOK DI JAKARTA
items: CORPORATE GOVERNANCE DAN FAKTOR LAINNYA: APAKAH MEMENGARUHI FIRM VALUE
items: VARIABEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR
items: PENGARUH OPERATING CAPACITY, PERTUMBUHAN PENJUALAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP FIRM VALUE
items: ANALISIS FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE DI BEI PERIODE 2019-2024
items: FAKTOR PENENTU KINERJA PERUSAHAAN PADA SUBSEKTOR BARANG PERINDUSTRIAN DI BURSA EFEK INDONESIA
items: DETERMINAN CONTINUOUS PURCHASE INTENTION: VALUE DAN PERANTRUST PADA LIVE STREAMING TOKOPEDIA DI JAKARTA
items: PENGARUH CEO NARCISSISM DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE
items: PENGARUH ESG, PROFITABILITY, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP FIRM VALUE
items: THE REPERCUSSIONS OF COVID-19 POST PANDEMIC ON KUNINGAN'S TOURIST DESTINATIONS

ANTESEDEN INTENTION TO CONTINUOUS USE PENGGUNA E-WALLET DI JAKARTA: PERCEIVED USEFULNESS SEBAGAI VARIABEL MEDIASI
type: item
description: The purpose of this study was to determine and analyze the effect of perceived ease of use, perceived enjoyment, reward, and trust on intention to continuous use through perceived usefulness as a mediating variable among e-wallet users in Jakarta, with the goal of increasing e-wallet competitiveness in the fintech industry. This research design uses descriptive and causal research. The method of determining the sample using non-probability sampling with purposive sampling technique. The sample used as many as 273 respondents and data analysis using Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach using SmartPLS software. The results indicate that perceived ease of use, perceived enjoyment, reward, and trust have a positive effect on perceived usefulness. Furthermore, perceived ease of use, reward, trust, and perceived usefulness have a positive effect on intention to continuous use, whereas perceived enjoyment has no direct effect. The study also found that perceived usefulness successfully mediates the relationship between the independent variables and intention to continuous use.
subject: Articles
  topic: section
subject: E-Wallet
  topic: keywords
subject: Intention to Continuous Use
  topic: keywords
subject: Perceived Ease of Use
  topic: keywords
subject: Perceived Enjoyment
  topic: keywords
subject: Perceived Usefulness
  topic: keywords
subject: Reward
  topic: keywords
subject: Trust
  topic: keywords
creator: MELIZABETH
creator: NUNO SUTRISNO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
starting page: 381
ending page: 398
doi: 10.34208/ejmtsm.v6i2.3508

ANALISIS PERAN GREEN ACCOUNTING, TATA KELOLA, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN
type: item
description: This study aims to obtain empirical evidence on the influence of green accounting, tax planning, managerial ownership, audit committee, board size, dividend policy, profitability, and firm size on firm value. This research is expected to provide insight into additional factors that influence firm value. This study used a sample of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A total of 46 manufacturing companies, equivalent to 138 data sets, met the research criteria. The sample was selected using a purposive sampling method and analyzed using multiple linear regression. The results show that managerial ownership and firm size have a positive influence on firm value. Management share ownership can increase investor confidence in the company, thereby increasing firm value. Larger companies have a higher level of stability. A company's stock price increases as a result of this stability in the capital market. Furthermore, green accounting, tax planning, audit committee, board size, dividend policy, and profitability have no effect on firm value.
subject: Articles
  topic: section
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Green Accounting
  topic: keywords
creator: MELLANI ANGELI
creator: SURYANTO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 369
ending page: 380
doi: 10.34208/ejmtsm.v6i2.3504

PENGARUH TATA KELOLA PERUSAHAAN, TRANSFER PRICING, DAN LEVERAGE TERHADAP TAX AVOIDANCE
type: item
description: The purpose of this study is to obtain empirical evidence regarding the influence of independent variables on the dependent variable. This study uses seven independent variables: Managerial Ownership, Institutional Ownership, Foreign Ownership, Board Gender Diversity, Independent commissioners, Transfer pricing, and leverage. The dependent variable in this study is tax avoidance. The sample used in this study is 395 data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The method used in this study is purposive sampling. This study uses multiple regression to analyze the data. The results of this study indicate that Board Gender Diversity and Transfer pricing variables have an effect on tax avoidance. Meanwhile, Managerial Ownership, Institutional Ownership, Foreign Ownership, Independent commissioners and leverage have no effect on tax avoidance.
subject: Articles
  topic: section
subject: Board Gender Diversity
  topic: keywords
subject: Foreign Ownership
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Leverage
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: FRANSISCA ADELIA PUSPITA
creator: RUTJI SATWIKO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 355
ending page: 368
doi: 10.34208/ejmtsm.v6i2.3497

KEPUASAN KERJA MEMEDIASI FAKTOR-FAKTOR YANG MEMENGARUHI KOMITMEN AFEKTIF PADA PT XYZ
type: item
description: This study aims to analyze the effects of recruitment and selection, training and socialization, and employee security on employees’ affective commitment, with job satisfaction as a mediating variable, among employees of PT XYZ. Headquarters. The population of this study consisted of 264 PT XYZ employees, with a sample of 116 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires using a Likert scale to measure each research variable. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The results of the study indicate that recruitment and selection, training and socialization, as well as employee security have a effect on job satisfaction. Recruitment and selection and employee security also have a effect on affective commitment, while training and socialization do not have a direct effect on affective commitment. Job satisfaction has a effect on affective commitment. Furthermore, job satisfaction does not mediate the relationship between recruitment and selection and affective commitment, but it mediates the effects of training and socialization and employee security on affective commitment.
subject: Articles
  topic: section
subject: Affective Commitment
  topic: keywords
subject: Employee Security
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Recruitment and Selection
  topic: keywords
subject: Training and Socialization
  topic: keywords
creator: THIARA CHAHYA NABILLA
creator: WASISTO RUSWIDIONO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
starting page: 315
ending page: 330
doi: 10.34208/ejmtsm.v6i2.3492

THE EFFECT OF POLITICAL CONNECTIONS AND NATURE OF INDUSTRY ON FRAUDULENT FINANCIAL REPORTING
type: item
description: This research aims to obtain empirical evidence regarding the influence of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, external auditor quality, board of directors' turnover, auditor turnover, frequent number of CEO’s picture, and political connections on fraudulent financial reporting. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, using a purposive sampling method, resulting in 197 data points. The data were analyzed using multiple linear regression with SPSS software. The results of the research show that financial targets, financial stability, and board of directors' turnover have a positive influence on fraudulent financial reporting. Meanwhile, the nature of the industry has a negative influence on fraudulent financial reporting. External pressure, ineffective monitoring, external auditor quality, auditor turnover, frequent number of CEO’s picture, and political connections do not significantly influence fraudulent financial reporting.
subject: Articles
  topic: section
subject: Arroogance
  topic: keywords
subject: External Pressure
  topic: keywords
subject: Fraudulent Financial Reporting
  topic: keywords
subject: F-Score
  topic: keywords
subject: Pentagon Fraud Theory
  topic: keywords
creator: JISELLA NATALIE
creator: IRWANTO HANDOJO
creator: DICKY SUPRIATNA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
starting page: 299
ending page: 314
doi: 10.34208/ejmtsm.v6i2.3488

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS
type: item
description: This study aims to examine the effect of profitability, firm size, liquidity, and other factors on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study include profitability, leverage, liquidity, operating capacity, firm size, net profit margin, and earnings growth. The research was conducted using data from 80 manufacturing companies, resulting in a total of 240 observations. The data were analyzed using multiple linear regression with SPSS version 25. The results of the study show that liquidity have a positive and significant effect on financial distress. On the other hand, leverage and firm size have a negative and significant effect on financial distress. Meanwhile, profitability, operating capacity, net profit margin, and earnings growth do not have a significant effect on financial distress.
subject: Articles
  topic: section
subject: Earnings Growth
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Net Profit Margin
  topic: keywords
subject: Operating Capacity
  topic: keywords
subject: Profitability
  topic: keywords
creator: FANUEL WILSON GUNAWAN
creator: RINJANI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
starting page: 287
ending page: 298
doi: 10.34208/ejmtsm.v6i2.3481

DETERMINAN FINANCIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
type: item
description: The purpose of this study is to examine the effect of financial ratios such as profitability, asset growth, capital structure, liquidity, and company size on dividend policy. The research objects consist of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2016–2024 period. The samples used in this study consisted of 27 companies for logistic regression analysis and 9 companies for panel data regression analysis that meet the criteria of the purposive sampling method. The data were analyzed using SPSS software for logistic regression and E-views 13 software for panel data regression as statistical analysis tools. The results of the statistical analysis indicate that profitability, asset growth, capital structure, liquidity, and company size do not have an impact on dividend policy.
subject: Articles
  topic: section
subject: Asset Growth
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Company Size
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: SEVIANY
creator: NILA PUSVIKASARI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-23
publication date: 2026-07-23
starting page: 273
ending page: 286
doi: 10.34208/ejmtsm.v6i2.3480

PENGARUH JOB SATISFACTION, AFFECTIVE COMMITMENT, CONTINUANCE COMMITMENT, DAN NORMATIVE COMMITMENT TERHADAP TURNOVER INTENTION
type: item
description: This study aims to analyze the direct influence of job satisfaction, affective commitment, continuance commitment, and normative commitment on turnover intention. Utilizing a quantitative approach and the SEM-PLS method, data were collected from 674 employee respondents of PT. Serikat Putra, Bukit Raja Plantation. The analysis results indicate that all four independent variables have a effect on turnover intention. This implies that higher levels of job satisfaction and employee commitment are associated with lower intentions to leave the organization. The study provides valuable insights for designing sustainable employee retention strategies.
subject: Articles
  topic: section
subject: Affective Commitment
  topic: keywords
subject: Continuance Commitment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Normative Commitment
  topic: keywords
subject: Turnover Intention
  topic: keywords
creator: KEN ARDE ANANATA PRAMUDYA
creator: IAN NURPATRIA SURYAWAN
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 331
ending page: 354
doi: 10.34208/ejmtsm.v6i2.3479

CAPITAL EMPLOYED EFFICIENCY DAN FAKTOR-FAKTOR PENENTU NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDONESIA
type: item
description: Research on the determinants of firm value has been widely conducted; however, empirical findings regarding the role of capital employed efficiency (CEE) remain inconclusive, particularly among manufacturing companies in Indonesia. In addition, studies that simultaneously examine CEE together with firms’ financial characteristics within a single empirical model are still relatively limited. Therefore, this study aims to investigate the effects of profitability, capital employed efficiency, firm size, asset growth, total asset turnover, leverage, and liquidity on firm value. The study employs 384 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange and applies multiple linear regression analysis. As an additional robustness assessment, White Heteroskedasticity-Consistent Standard Errors (HC3 Robust Standard Error) are employed to ensure the consistency of the estimation results in the presence of heteroskedasticity. The findings reveal that firm size and capital employed efficiency positively affect firm value, whereas total asset turnover has a negative effect. Meanwhile, profitability, asset growth, leverage, and liquidity do not significantly influence firm value. The robustness test confirms that the direction of the estimated relationships remains consistent with the main regression model, indicating that the findings are robust. These results highlight the importance of efficient capital utilization as a key determinant of firm value and provide practical implications for corporate management and investors in enhancing firm value through more efficient resource management.
subject: Articles
  topic: section
subject: Capital Employed Efficiency
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Profitability
  topic: keywords
subject: Total Asset Growth
  topic: keywords
subject: Total Asset Turnover
  topic: keywords
creator: SUVI RATNA SARI
creator: UMAR ISSA ZUBAIDI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 257
ending page: 272
doi: 10.34208/ejmtsm.v6i2.3474

PERAN MEDIASI SUASANA KERJA TERHADAP KEPUASAN KERJA PADA PERUMDA XXX
type: item
description: This study aims to test and determine work atmosphere mediates the influence of supervisor cooperation and career growth on job satisfaction at Perusahaan Umum Daerah Air Minum XXX. This study employs a quantitative and causal research method. The sampling technique used is purposive sampling, with the sample consisting of employees of Perusahaan Umum Daerah XXX who have worked for a minimum of five years. Data was collected through the distribution of questionnaires using a Likert scale. A total of 87 employees were sampled. The data were analyzed using SmartPLS version 4.0. Based on the results of hypothesis testing in this study, it is shown that supervisor cooperation has an influence on the work atmosphere, but its effect on job satisfaction is weak. Career growth has an influence on both the work atmosphere and job satisfaction. Work atmosphere has an influence on job satisfaction and is also able to mediate the relationship between supervisor cooperation and career growth with job satisfaction.
subject: Articles
  topic: section
subject: Career Growth
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Supervisor Cooperation
  topic: keywords
subject: Work Atmosphere
  topic: keywords
creator: RAKKAN JAUZAH AKROM
creator: SURAHMAN PUJIANTO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 245
ending page: 256
doi: 10.34208/ejmtsm.v6i2.3470

PENGARUH TAX AVOIDANCE DAN MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG
type: item
description: The purpose of this research is to obtain the empirical evidence about the effect of the tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board size, board independence, and board diligence as an independent variable that take refer to audit report lag as a dependent variable. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from 2021 to 2023. The sample used for this research consist of 81 companies, the selection process of these sample used the purposive sampling method with 243 total data and the data analysis method in this research using multiple regression analysis. The result in this research indicates that board size have a significant effect to audit report lag. Meanwhile tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board independence, and board diligence didn’t have a significant effect to audit report lag.
subject: Articles
  topic: section
subject: Audit Committee Diligence
  topic: keywords
subject: Audit Committee Expertise
  topic: keywords
subject: Audit Committee Size
  topic: keywords
subject: Audit Report Lag
  topic: keywords
subject: Board Diligence
  topic: keywords
subject: Board Independence
  topic: keywords
subject: Board Size
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: CHRISTIAN SHANDY PUTRA S.
creator: HERY GUNAWAN
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 233
ending page: 244
doi: 10.34208/ejmtsm.v6i2.3467

FAKTOR-FAKTOR PENENTU STRUKTUR MODAL OPTIMAL PERUSAHAAN SUBSEKTOR GAS, OIL, AND COAL
type: item
description: This study aims to examine the influence of internal aspects on capital structure in companies within the gas, oil, and coal subsectors listed on the Indonesia Stock Exchange during the 2017–2023 period. The independent variables in this study include Profitability, Growth Opportunity, Tangibility, Corporate Tax, and Tax Shield. The research sample was determined using purposive sampling, resulting in a total of 119 observations from 17 companies. The data were analyzed using statistical methods to identify the relationships among these variables. The results showed that Growth Opportunity and Tangibility significantly influence capital structure, reflecting the importance of growth opportunities and tangible assets in corporate financing decisions. In contrast, Profitability, Corporate Tax, and Tax Shield did not have a significant effect on capital structure. These findings imply that companies should prioritize growth opportunities and optimize tangible assets in making financing decisions, while investors may consider these factors when evaluating firms’ capital structure and financial strategies.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Corporate Tax
  topic: keywords
subject: Growth Opportunity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tangibility
  topic: keywords
subject: Tax Shield
  topic: keywords
creator: TOMMY HARLIE
creator: BENY
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 223
ending page: 232
doi: 10.34208/ejmtsm.v6i2.3466

FAKTOR PENENTU KINERJA PERUSAHAAN FOOD AND BEVERAGE DI BEI PERIODE 2014-2017
type: item
description: This study aims to examine the effect of company’s solvency, total asset turnover, and family ownership on firm performance in food and beverage companies listed on the Indonesia Stock Exchange during the 2014–2017 period. The study employs a quantitative approach using purposive sampling and multiple linear regression analysis. The sample consists of 3 companies selected from a population of 13 companies, resulting in 48 observations. The results indicate that company’s solvency, total asset turnover, and family ownership have a positive and significant effect on firm performance. These findings suggest that firms with stronger financial conditions, more efficient asset utilization, and higher family ownership tend to achieve better performance. This study provides empirical evidence regarding the determinants of firm performance in the Indonesian food and beverage industry.
subject: Articles
  topic: section
subject: Company’s Solvency
  topic: keywords
subject: Family Ownership
  topic: keywords
subject: Firm Performance
  topic: keywords
subject: Total Asset Turnover
  topic: keywords
creator: MICHAEL HIDAYAT
creator: IGNATIUS RONI SETIAWAN
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 213
ending page: 222
doi: 10.34208/ejmtsm.v6i2.3458

FAKTOR-FAKTOR PEMERIKSAAN DAN LAINNYA YANG MEMENGARUHI AUDIT REPORT LAG
type: item
description: The objective of this research is to provide empirical evidence regarding the factors that influence audit report lag. These factors include company size, audit firm status, board size, audit committee, ownership dispersion, ownership concentration, audit tenure, audit committee expertise, and audit committee meetings. The population of this study is manufacturing companies listed in Indonesia Stock Exchange during the period of 2018 to 2020. The sample in this study is selected based on the purposive sampling method. The number of sample in this study that meets the sampling criteria is 339 data. This research is using multiple regression analysis. The results of this research indicate that board size and audit committee expertise have a negative effect on audit report lag, while ownership dispersion, ownership concentration, and audit tenure have a positive effect on audit report lag. However, the variables of firm size, audit firm status, audit complexity, audit committee, and audit committee meetings have no effect on audit report lag.
subject: Articles
  topic: section
subject: Audit Committee Expertise
  topic: keywords
subject: Audit Report Lag
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Board Size
  topic: keywords
subject: Ownership Concentration
  topic: keywords
subject: Ownership Dispersion
  topic: keywords
creator: MERRY YOHANES
creator: RUDI SETIADI TJAHJONO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 199
ending page: 212
doi: 10.34208/ejmtsm.v6i2.3453

ENHANCING JOB PERFORMANCE THROUGH WORK ENGAGEMENT, JOB SATISFACTION, AND ETHICAL LEADERSHIP: THE CRITICAL ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT
type: item
description: This study aims to analyze the effects of work engagement, job satisfaction, and ethical leadership on job performance among FMCG industry employees in Indonesia, with perceived organizational support acting as a mediating variable. The research employed a quantitative method with a causal research design by distributing questionnaires to 257 employees from various FMCG companies in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) with IBM SPSS AMOS. The findings reveal that work engagement, job satisfaction, and ethical leadership each have a positive and significant effect on job performance. In addition, perceived organizational support significantly mediates the relationships between these variables and employee performance. These findings imply that FMCG companies should foster supportive work environments and implement ethical leadership practices to enhance employee engagement, satisfaction, and overall organizational performance.
subject: Articles
  topic: section
subject: Ethical Leadership
  topic: keywords
subject: FMCG
  topic: keywords
subject: Job Performance
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Perceived Organizational Support
  topic: keywords
subject: Work Engagement
  topic: keywords
creator: NURTI WIDAYATI
creator: JUSTINE TANUWIJAYA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
starting page: 153
ending page: 170
doi: 10.34208/ejmtsm.v6i1.3452

OFFICE DE-CLUTTER MEDIATES THE FACTORS AFFECTING EMPLOYEE PERFORMANCE IN THE PRODUCTION AND OPERATION DIVISION
type: item
description: The aims of this study is to analyze the effect of Supervisor Support and Self Efficacy on Employee Performance, with Office De-Clutter as a mediating variable in the Production & Operation Division of PT XYZ. This study employs a quantitative research method, with sample selection using non-probability sampling through a saturated sampling technique. Data were collected using a Likert-scale questionnaire distributed to respondents via Google Forms. The population and sample in this study consisted of 79 employees of the Production & Operation Division of PT XYZ. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) via SMARTPLS 4.0 for data analysis. The findings reveal that both Supervisor Support and Self Efficacy significantly impact Employee Performance. In addition, Supervisor Support and Self Efficacy also have a significant effect on Office De-Clutter. Furthermore, Office De-Clutter has a significant effect on Employee Performance. However, Office De-Clutter does not mediate the relationship between Supervisor Support and Employee Performance, whereas Office De-Clutter mediates the relationship between Self Efficacy and Employee Performance.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Office De-Clutter
  topic: keywords
subject: Self-Efficacy
  topic: keywords
subject: Supervisor Support
  topic: keywords
creator: FARIS FERDIANTO NOOR
creator: SETIA TJAHYANTI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 171
ending page: 186
doi: 10.34208/ejmtsm.v6i1.3450

PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
type: item
description: This study aims to analyze the influence of internal company factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The internal factors examined in this research include return on assets, firm size, thin capitalization, audit committee, independent commissioner and capital intensity. The data collection process in this study employed a quantitative approach. The sample was selected using a purposive sampling technique. Based on the established criteria, a total of 116 companies met the requirements for observation during the 2022-2024 period, and 348 data points were used for analysis. Hypothesis testing was conducted using multiple regression analysis. The results of the research indicate that return on assets and firm size have a significant influence on tax avoidance. This suggests that return on assets and firm size contribute to the company’s engagement in tax avoidance. Meanwhile, thin capitalization, audit committee, independent commissioner, and capital intensity were found to have no significant impact on tax avoidance.
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Capital Intensity
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Independent Commissioner
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: Thin Capitalization
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: ANGGITA TRI RAHAYU
creator: ADE HANIFA PUTRI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
starting page: 187
ending page: 198
doi: 10.34208/ejmtsm.v6i2.3448

ANALISIS PERAN MANAGERIAL OWNERSHIP DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE
type: item
description: This research was conducted to obtain empirical evidence regarding the influence of managerial ownership, intellectual capital, and other factors on firm value. In this research, there are seven independent variables, namely managerial ownership, intellectual capital, profitability, capital structure, liquidity, firm size, and tax avoidance. This study uses 345 firm-year observations from 115 manufacturing companies listed on the Indonesia Stock Exchange during 2022 -2024. The study employs a purposive sampling method in selecting the sample and uses multiple regression analysis in conducting data analysis. The results of this study indicate that profitability, capital structure, and firm size significantly affect firm value. However, other independent variables such as managerial ownership, intellectual capital, liquidity, and tax avoidance do not have an effect on firm value.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Profitability
  topic: keywords
creator: DEVIN DHAMMATTHA
creator: NOVIA WIJAYA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-13
publication date: 2026-06-13
starting page: 143
ending page: 152
doi: 10.34208/ejmtsm.v6i1.3444

PENGARUH KONSERVATISME, KOMPENSASI MANAJEMEN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK
type: item
description: This research examines the determinants of corporate tax avoidance by analyzing the roles of leverage, profitability, independent board of commissioners, audit committee, capital intensity, firm size, accounting conservatism, and management compensation. The study focuses on 110 manufacturing companies listed on the Indonesia Stock Exchange during the 2022 to 2024 observation period. Sample selection was conducted using a purposive sampling approach. Secondary data were analyzed using multiple linear regression techniques. The findings reveal that profitability, audit committee, and firm size show a significant impact on corporate tax avoidance. In contrast, leverage, independent board of commissioners, capital intensity, accounting conservatism, and management compensation do not significantly influence tax avoidance practices.
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Capital Intensity
  topic: keywords
subject: Conservatism
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Management Compensation
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: YESHINTA CHAMAS
creator: HILARY FLORA A. T. LASAR
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-05
publication date: 2026-06-05
starting page: 131
ending page: 142
doi: 10.34208/ejmtsm.v6i1.3441

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN HEALTHCARE DI INDONESIA
type: item
description: The purpose of this study is to examine the internal factors that influence the profitability of companies in the Healthcare industry in Indonesia. The research data consist of secondary data obtained from the financial statements of Healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study employs a quantitative approach with a purposive sampling method, resulting in 12 companies that meet the criteria over a span of 6 years, producing 72 data observations. EViews 12 software is used to conduct panel data analysis, including descriptive statistics, model selection, classical assumption tests, and panel data regression. The results show that only the operational efficiency variable has a positive significant effect on profitability. Meanwhile, variables such as firm size, financial leverage, net working capital, liquidity, and equity multiplier do not have a significant effect on profitability.
subject: Articles
  topic: section
subject: Equity Multiplier
  topic: keywords
subject: Financial Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Net Working Capital
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Profitability
  topic: keywords
creator: CHERYN EDREA
creator: HENDRA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 117
ending page: 130
doi: 10.34208/ejmtsm.v6i1.3431

FAKTOR-FAKTOR YANG MEMENGARUHI URGE TO BUY IMPULSIVELY MELALUI ATTITUDE TOWARD INFLUENCER ADS PADA IKLAN LIVE STREAMING INFLUENCER TIKTOK DI JAKARTA
type: item
description: The purpose of this study is to analyze and determine the influence of Influencer Credibility (IC), Celebrity Effect (CE), Perceived Entertainment (PE), Perceived Usefulness (PU), Trust (T), and Attitude toward influencer ads (ATIA) on Urge to Buy Impulsively (UTBI) in TikTok live streaming ads in Jakarta. This study uses a descriptive and causal research design, measuring each variable using a 5-point Likert scale. This study utilized primary and secondary data, and data collection was conducted through a questionnaire. The research sample was obtained through purposive sampling and involved 235 respondents. The method used in this study was Structural Equation Modeling (SEM) with SmartPLS 4.0 and SPSS. The results obtained in this study indicate that the variables IC, CE, PE, PU, T, and ATIA have an influence on the UTBI variable.
subject: Articles
  topic: section
subject: Attitude Toward Influencer Ads
  topic: keywords
subject: Celebrity Effect
  topic: keywords
subject: Influencer Credibility
  topic: keywords
subject: Perceived Entertainment
  topic: keywords
subject: Perceived Usefulness
  topic: keywords
subject: Trust
  topic: keywords
subject: Urge To Buy Impulsively
  topic: keywords
creator: STEVANNY PUTRI SETIAWAN
creator: DENNY SEPTA HARYANTI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 97
ending page: 116
doi: 10.34208/ejmtsm.v6i1.3424

CORPORATE GOVERNANCE DAN FAKTOR LAINNYA: APAKAH MEMENGARUHI FIRM VALUE
type: item
description: This study aims to obtain empirical evidence regarding the influence of various independent variables on the dependent variable, namely firm value, as measured by Price Book Value (PBV). The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. The number of samples that met the criteria in this study is 126 manufacturing companies, with a total of 378 data. The samples were selected using a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that independent commissioners, capital structure, and profitability have a positive effect on firm value. In addition, the audit committee, earnings management, activity ratio, firm size, and liquidity are found to have no effect on firm value.
subject: Articles
  topic: section
subject: Activity Ratio
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: DARREN HANSEL
creator: RUDI SETIADI TJAHJONO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 81
ending page: 96
doi: 10.34208/ejmtsm.v6i1.3422

VARIABEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR
type: item
description: The purpose of this study is to provide empirical evidence on the influence of profitability, leverage, capital intensity, firm size, firm age, sales growth, and transfer pricing on tax avoidance. The study focuses on manufacture companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024. Purposive sampling was employed, involving 126 companies or 378 data points. The research utilized multiple regression analysis to analyze the data. The findings indicate that sales growth have an influence on tax avoidance, whereas profitability, leverage, capital intensity, firm size, firm age, and transfer pricing do not affect tax avoidance.
subject: Articles
  topic: section
subject: Capital Intensity
  topic: keywords
subject: Firm Age
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: NATASHA THALIA WIJAYA
creator: MUNGNIYATI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 69
ending page: 80
doi: 10.34208/ejmtsm.v6i1.3419

PENGARUH OPERATING CAPACITY, PERTUMBUHAN PENJUALAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP FIRM VALUE
type: item
description: The purpose of this research is to obtain empirical evidence regarding the effect of firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth on firm value. The second objective is to identify the consistency of the test results of the independent variables on the dependent variable based on previous research findings. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Firm value is measured using Price to Book Value (PBV), while firm size, dividend policy, profitability, leverage, liquidity, operating capacity, and sales growth are measured using common financial ratios. The data were processed using SPSS version 25 and analyzed with multiple regression analysis. The results of this study indicate that profitability, leverage, and liquidity have a positive effect on firm value. Conversely, firm size, dividend policy, operating capacity, and sales growth have no significant effect on firm value. This means that companies with high profitability, leverage, and liquidity can increase their firm value in the eyes of investors or the market, either through higher profits or tax savings obtained from debt.
subject: Articles
  topic: section
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Operating Capacity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
creator: THERESA YULIANTY
creator: ARIES JONATHAN
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 55
ending page: 68
doi: 10.34208/ejmtsm.v6i1.3397

ANALISIS FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE DI BEI PERIODE 2019-2024
type: item
description: This research aims to examine whether internal factors influence corporate profitability. The internal factors that are analyzed to influence profitability are firm efficiency, firm growth, leverage, liquidity, and firm size. The objects focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study uses secondary data and applies purposive sampling, resulting in 84 observations from 14 companies that met the sample criteria. The analysis method employed is multiple linear regression using the EViews 12 software. The results indicate that firm efficiency and firm growth have a positive effect on profitability, while leverage has a negative effect. Meanwhile, liquidity and firm size do not have a significant effect on profitability.
subject: Articles
  topic: section
subject: Firm Efficiency
  topic: keywords
subject: Firm Growth
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
creator: RIKARDA CHIKA MARCELLA HARIJANTO
creator: AGUSTINUS SRI WAHYUDI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
starting page: 205
ending page: 218
doi: 10.34208/ejmtsm.v5i4.3389

FAKTOR PENENTU KINERJA PERUSAHAAN PADA SUBSEKTOR BARANG PERINDUSTRIAN DI BURSA EFEK INDONESIA
type: item
description: This study examines the effect of cash holding, firm size, leverage, asset turnover, intensity, and growth on firm performance in the industrial goods subsector listed on the Indonesia Stock Exchange during the 2015–2024 period. This research employs a quantitative approach using panel data from 130 firms selected through purposive sampling. Data were analyzed using a fixed effect panel regression model with EViews 12. Firm performance is measured by Return on Assets (ROA). The results indicate that firm size, leverage, intensity, and growth have a significant effect, whereas cash holding and asset turnover do not significantly affect firm performance These findings suggest that effective capital structure management, asset utilization, and growth strategies are essential for improving firm performance.
subject: Articles
  topic: section
subject: Asset Turnover
  topic: keywords
subject: Cash Holding
  topic: keywords
subject: Firm performance
  topic: keywords
subject: Growth
  topic: keywords
subject: Intensity
  topic: keywords
subject: Leverage
  topic: keywords
subject: Size
  topic: keywords
creator: RIANDY DEA NOVA
creator: SATRIYO WIBOWO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 41
ending page: 54
doi: 10.34208/ejmtsm.v6i1.3387

DETERMINAN CONTINUOUS PURCHASE INTENTION: VALUE DAN PERANTRUST PADA LIVE STREAMING TOKOPEDIA DI JAKARTA
type: item
description: This study aims to determine the effect of Utilitarian, Hedonic, and Social Value on Continuous Purchase Intention through Trust in Streamer and Trust in Product as mediating variables in Tokopedia Live Streaming in Jakarta. Data analysis in this study was conducted quantitatively and used a descriptive and causal research design. Variables were measured using a 5-point Likert scale. This study used primary data collected through questionnaires. The sampling method used was non-probability sampling with purposive sampling techniques using 267 respondents. The research data was processed using SmartPLS 4.0 software. The data analysis technique used in this study was structural equation modeling. The results of this study indicate that Utilitarian Value, Hedonic Value, and Social Value have an influence on Trust in Streamer and Trust in Product, and Trust in Streamer and Trust in Product have an influence on Continuous Purchase Intention. This study is expected to provide input and suggestions to E-Commerce companies, especially Tokopedia, regarding the Live Streaming feature that is the object of this study, so that they can increase their market share in the Live Streaming feature in Indonesia.
subject: Articles
  topic: section
subject: Continuous Purchase Intention
  topic: keywords
subject: Hedonic Value
  topic: keywords
subject: Social Value
  topic: keywords
subject: Trust in Streamer
  topic: keywords
subject: Trust in Product Utilitarian Value
  topic: keywords
creator: NADINE SAFIRA ANNETTE SIWY
creator: NUNO SUTRISNO
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-14
publication date: 2026-02-14
starting page: 127
ending page: 144
doi: 10.34208/ejmtsm.v5i4.3386

PENGARUH CEO NARCISSISM DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE
type: item
description: This study aims to obtain empirical evidence regarding how the influence of CEO Narcissism and other variables such as Board of Size, Female Directors, Financial Distress, Company Size, and Insitutional Ownership on Tax Avoidance. The Measurement of Tax Avoidance variables is carried out using the Effective Tax Rate (ETR). This study used a sample of 141 manufacturing companies that were consistently listed on the Indonesia Stock Exchange (BEI) during the period 2022-2024. Through the purposive sampling method, this study produced 423 data that met the research criteria. All data were tested and analyzed using multiple regression analysis techniques. The results of this study indicate that CEO Narcissism, Board of Size, Female Directors, Financial Distress, and Company Size have an effect on Tax Avoidance. Meanwhile, other variables, namely Institutional Ownership have no effect on Tax Avoidance.
subject: Articles
  topic: section
subject: Board of Size
  topic: keywords
subject: CEO Narcissism
  topic: keywords
subject: Company Size
  topic: keywords
subject: Female Directors
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Insititutional Ownership
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: MUHAMMAD HISYAM
creator: ANNISA KANTI
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-23
publication date: 2026-02-23
starting page: 189
ending page: 204
doi: 10.34208/ejmtsm.v5i4.3381

PENGARUH ESG, PROFITABILITY, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP FIRM VALUE
type: item
description: This study aims to provide empirical evidence regarding the influence of profitability, firm size, total asset growth, total asset turnover, leverage, liquidity, and Environment, Social, and Governance (ESG) as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024. The sampling method used in this research is purposive sampling, resulting in 174 companies with a total of 522 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the profitability and leverage has an impact on firm value, as profitability indicates that firms’ ability to generate profit. On the other hand, firm size, total asset growth, liquidity, and ESG disclosure show no significant effect on firm value.
subject: Articles
  topic: section
subject: Environmental, Social, and Governance (ESG)
  topic: keywords
subject: Firm size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Total asset growth
  topic: keywords
subject: Total asset turnover
  topic: keywords
creator: MUTIA AISYAH RAHMADINA
creator: SILVY CHRISTINA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-23
publication date: 2026-02-23
starting page: 173
ending page: 188
doi: 10.34208/ejmtsm.v5i4.3371

THE REPERCUSSIONS OF COVID-19 POST PANDEMIC ON KUNINGAN'S TOURIST DESTINATIONS
type: item
description: The purpose of this study is to determine the effect of COVID-19 after effect on Behavioral Intention from tourists towards Kuningan’s tourist destinations. The research design in this thesis uses descriptive research and causality research, measuring each variables using a likert scale of 1-5. This research takes primary and secondary data with data collection, namely through distributing questionnaires through website and on field research. The results of this study indicates that there is an influence on Behavioral Intention from tourists towards Kuningan’s tourists destination during Post Pandemic.
subject: Articles
  topic: section
subject: Attitude
  topic: keywords
subject: Behavioral Intention
  topic: keywords
subject: Perceived Behavioral Control
  topic: keywords
subject: Perceived Travel Risk
  topic: keywords
subject: Subjective Norms
  topic: keywords
creator: AULIA SYIFA SAFIRA
creator: AULIA DANIBRATA
rights: Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 33
ending page: 40
doi: 10.34208/ejmtsm.v6i1.3365