Article Per Year (5 Year)
p-Index From 2021 - 2026
2.459
P-Index
This Author published in this journals
All Journal JAATB Journal of Accounting and Auditing
Keri Boru Hotang
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Effect of Financial Performance and Sales Growth on Financial Distress Siti Nur aisyah; Keri Boru Hotang
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.631

Abstract

Purpose – This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and sales growth on financial distress. Design/methodology/approach – This research employs a quantitative approach. The sample consists of 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2024. The analytical technique used to test the hypotheses is multiple regression analysis with the assistance of Eviews 9 software. Findings – The results show that profitability has a significant effect on financial distress, meaning that the higher the profit earned, the lower the likelihood of the company experiencing financial difficulties. Leverage has a significant effect on financial distress, indicating that the higher the proportion of debt, the greater the risk of financial distress borne by the company. Firm size also has a significant effect on financial distress, suggesting that larger companies tend to have greater capacity to withstand financial pressure. Conversely, sales growth does not have a significant effect on financial distress. This can be explained by agency theory, in which managers often focus on increasing sales to demonstrate good performance to investors, but such an increase does not necessarily improve profit or cash flow. Thus, even when sales increase, the company’s financial condition does not automatically improve, and the risk of financial distress may still remain. Research limitations/implications – This study discusses financial distress and other factors such as profitability, leverage, firm size, and sales growth with a focus on the property and real estate sector. It applies the Altman Z-Score (1968) as a measure of financial distress.
Factors That Influence Tax Planning Randini Raya Rabbani; Keri Boru Hotang; Yusuf Faisal
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 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.v4i2.633

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.
The Effect Of Institutional Ownership, Capital Structure And Liquidity On Earnings Quality In The Primary Consumer Goods Sector Listed On The Idx In 2014-2024 Michel Valentin; Keri Boru Hotang; Indi Widianingsih
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 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.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe Nabila Fary Adiyana; R Taufik Hidayat; Keri Boru Hotang
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/y58jfn81

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
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 Nabila Fary Adiyana Novi Samela R Taufik Hidayat Randini Raya Rabbani Rina Agustin SITI NUR AISYAH Soleha Suciyanah Tedy Permana Triana Whereson Siringoringo Yusuf Faisal