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Keri Boru Hotang
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Pertambangan Suciyanah; Keri Boru Hotang; Egi Ronauli
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i1.194

Abstract

This study aims to determine the effect of profitability, financial performance, capital structure on sharia stock prices. The independent variables in this study are profitability, financial performance and capital structure. The dependent variable is stock price. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2018- 2019. The sample of this study were 36 companies listed on the Indonesia Stock Exchange (IDX) obtained by purposive sampling. The analysis technique used in this study is multiple linear regression. The results showed that profitability measured by Return on Assets (ROA) had a significant negative effect on Capital Structure and Company Size (Size) measured by Ln total assets did not significantly influence Capital Structure
Pengaruh Keputusan Investasi, Profitabilitas Dan Tax Avoidance Terhadap Nilai Perusahaan Triana; Keri Boru Hotang; Anisa Putri Nur Fatimah
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i1.195

Abstract

The purpose of this research is to obtained evidence about the impact of independent variables that consisting of investment decisions, profitability and tax avoidance on the dependent variable of firm value. The companies used in this study are LQ 45 companies listed on the Indonesia Stock Exchange (BEI) from 2016-2019 with criteria using the purposive sampling method. This research uses IBM SPSS version 24 software. The results showed that simultaneously, the investment decision variable, profitability and tax avoidance had a significant effect on firm value. The tax avoidance variable partially has no effect on firm value. Meanwhile, the investment decision and profitability variables partially indicate a positive and significant influence on firm value.
Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan Rina Agustin; Keri Boru Hotang; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i1.198

Abstract

The purpose of this study was to study the effect of the audit committee, the board of commissioners, and the board on the company's performance. This study uses banking companies listed on the Indonesia Stock Exchange (IDX) which are classified as LQ45 during the period 2010-2020. This research uses quantitative research methods. The research sample that was successfully obtained using the purposive sampling method and according to the criteria was 6 banking companies with a total of 66 data. The results show that the audit committee and the board of commissioners affect the company's performance, while the research board has no effect on the company's performance.
Analisis Faktor Kinerja Keuangan Implikasinya Terhadap Stabilitas Keuangan Dimana Kepemilikan Publik Sebagai Mediasi Tedy Permana; Aang Syahdina; Keri Boru Hotang
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i1.237

Abstract

This study chose a single stage sampling procedure, and based on the existing criteria obtained a sample of 9 companies for Construction & Housing Services. The analytical method in this study uses panel data with the help of the Eviews 9 program. The results of this study indicate that there is no significant effect of profitability on public ownership. There is an effect of liquidity on public ownership. There is no effect of long-term debt on public ownership. There is an effect of activity on public ownership. There is an effect of profitability (ROA), liquidity (CR), long-term debt (DER), activity (WCT) on public ownership. There is no significant effect of profitability on financial stability. There is a significant positive effect of liquidity on financial stability. There is no effect of long-term debt on financial stability. There is no effect of activity on financial stability. There is an effect of public ownership on financial stability. There is an effect of profitability (ROA), liquidity (CR), long-term debt (DER), activity (WCT) and public ownership (KP) on the financial stability of the Construction & Housing Services sub-sector companies on the IDX.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Teknologi Keri Boru Hotang; Lia Astuti; Leandra Endhita Estuningsih
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.240

Abstract

This research to examines the effect of Liquidity and Profitability on profit growth. The Liquidity is measured by the Current Ratio and the Profitability is measured by Return On Assets. The population of this research is all technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021. The approach used in this research is quantitative. Sampling in this study was carried out by purposive sampling method. The number of samples in this study are 9 technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021 with a total of 135 observations obtained. The analytical method used is multiple linear regression analysis using the SPSS (Statistical Product and Services Solutions) version 25. The results of this study indicate that (1) the Liquidity has a positive effect on profit growth. (2) Profitability ratios have a negative effect on profit growth.
Pengaruh Pertumbuhan Laba Dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba Keri Boru Hotang; Egi Ronauli Sinambela; Anisa Putri Nur Fatimah
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.241

Abstract

Manufacturing is one of the sectors of the company that has an important role in supporting the economic growth of a country, has the main activity of managing raw materials or raw materials so that they become finished goods and then sell them to consumers. This study aims to obtain empirical evidence about the effect of earnings growth and good corporate governance mechanisms on earnings quality using five independent variables, namely earnings growth (PL), independent commissioners (KOMIND), audit committees (KA), managerial ownership (KM), institutional ownership (KI) and the dependent variable, earnings quality (KL). The sampling technique used is purposive sampling. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 totaling 174 companies. The sample in this study were 26 (twenty six) manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple linear regression analysis showed that managerial ownership and institutional ownership had no effect on earnings quality while earnings growth variables, independent commissioners and audit committees had a positive effect on earnings quality.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Bekasi Novi Samela; Whereson Siringoringo; Keri Boru Hotang
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.312

Abstract

Purpose – This study aims to determine taxpayer awareness, tax rates and tax sanctions, taxpayer compliance in paying motor vehicle tax. Design/methodology/approach – This research was conducted at the SAMSAT Bekasi City office, using accidental sampling method with data collection carried out using questionnaires as many as 104 respondents, data analysis using percentage descriptive analysis, multiple regression analysis and hypothesis testing through partial testing. Findings – The results showed that tax awareness and tax rates did not have a significant effect on motor vehicle taxpayer compliance. Meanwhile, tax sanctions have a significant effect on taxpayer compliance. Research limitations/implications – An increase in the number of motor vehicles can provide an increase in government revenue, the importance of increasing revenue for the government, so the author re-examines the factors that affect motor vehicle taxpayer compliance because there are still inconsistent positive results from several previous studies.
Pertumbuhan Laba Perusahaan Pada Perusahaan Sektor Property & Real Estate Keri Boru Hotang; Alvian Mahdi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.362

Abstract

Purpose: This research aims to determine the effect of Net Profit Margin and Debt to Equity Ratio on Profit Growth. Design/methodology/approach: This research uses quantitative data, the sample in this research is 15 companies in the property & real estate sector listed on the Indonesia Stock Exchange in the period 2018 – 2022. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this research show that the Net Profit Margin variable has a positive and significant influence on Profit Growth. The Debt to Equity Ratio variable has a negativeand significant influence on Profit Growth. Research limitations/implications: This research discusses Profit Growth and other factors such as Net Profit Margin and Debt to Equity Ratio which focuses on property & real estate sector companies. Keywords: NPM, DER, Profit Growth Paper type - Research paper
The Influence of Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds on Capital Expenditures in Regency and City Regional Governments of South Sumatra Province in the Period 2012 - 2020 Mat Ius; Keri Boru Hotang
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.422

Abstract

Purpose – The aim of this research is to examine the influence of regional taxes, regional levies, general allocation funds and special allocation funds on capital expenditure in district and city governments in South Sumatra province in the 2012-2020 period. Design/methodology/approach – The method used in this research uses a quantitative method by drawing samples using a purposive sampling technique, namely using samples with certain criteria, the samples used in this research are 11 districts and 2 cities in the district and provincial city governments South Sumatra in the 2012-2020 period. The data used is secondary data, namely data obtained in the form of annual APBD data reports and other supporting data in the public sector which is recorded at the Ministry of Finance, Directorate General of Financial Balance from the website https://djpk.kemenkeu.go.id/. The data analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software. Findings – Based on the results of the research, it was found that regional taxes have a positive and significant influence on capital expenditure, just as regional levies have a positive and significant influence on capital expenditure, as well as general allocation funds which have a positive and significant influence on capital expenditure, but special allocation funds have a negative and insignificant effect on capital expenditure. Research limitations/implications – This research can provide several suggestions for further research. Suggestions put forward by researchers include using other variables that are thought to influence capital expenditure or conducting research in other provinces.
The Influence of Audit Quality, Accounting Conservatism, Financial Distress, and Leverage on Tax Avoidance in Banking Sub-Sector Companies Listed epergamus simarmata; Keri Boru Hotang; Lembah Dewi Andini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.465

Abstract

Abstract Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance Design/methodology/approach: This research uses quantitative research. The sample of this study used a sample of bank sub-sector companies listed on the Indonesia Stock Exchange in 2017 - 2023. Sample selection based on certain criteria using purposive sampling method. The data used in the study was 98 observation data from companies in 7 reporting years. The analysis technique used to test the hypothesis is multiple linear analysis using EViews 9 software. Findings: The results of this study found that Audit Quality has a negative and statistically insignificant effect on Tax Avoidance. While Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Financial Distress has a negative and statistically insignificant effect on Tax Avoidance and Leverage has a positive and statistically significant effect on Tax Avoidance. Research limitations/implications: This study discusses Audit Quality, and other factors such as Accounting Conservatism, Financial Distress, and Leverage which focus on Bank Sub-Sector companies.
Co-Authors Aang Syahdina Alvian Mahdi Anisa Putri Nur Fatimah Egi Ronauli Egi Ronauli Sinambela epergamus simarmata Indi Widianingsih Leandra Endhita Estuningsih Lembah Dewi Andini Lia Astuti Mat Ius Michel Valentin Novi Samela Randini Raya Rabbani Rina Agustin SITI NUR AISYAH Soleha Suciyanah Tedy Permana Triana Whereson Siringoringo Yusuf Faisal