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<![CDATA[Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Pertambangan ]]>
<![CDATA[Suciyanah]]>;
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Egi Ronauli]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i1.194
<![CDATA[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]]>
<![CDATA[Pengaruh Keputusan Investasi, Profitabilitas Dan Tax Avoidance Terhadap Nilai Perusahaan ]]>
<![CDATA[Triana]]>;
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Anisa Putri Nur Fatimah]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i1.195
<![CDATA[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.]]>
<![CDATA[Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan ]]>
<![CDATA[Rina Agustin]]>;
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Soleha]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i1.198
<![CDATA[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.]]>
<![CDATA[Analisis Faktor Kinerja Keuangan Implikasinya Terhadap Stabilitas Keuangan Dimana Kepemilikan Publik Sebagai Mediasi ]]>
<![CDATA[Tedy Permana]]>;
<![CDATA[Aang Syahdina]]>;
<![CDATA[Keri Boru Hotang]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i1.237
<![CDATA[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.]]>
<![CDATA[Pengaruh Likuiditas Dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Teknologi ]]>
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Lia Astuti]]>;
<![CDATA[Leandra Endhita Estuningsih]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i2.240
<![CDATA[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.]]>
<![CDATA[Pengaruh Pertumbuhan Laba Dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba ]]>
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Egi Ronauli Sinambela]]>;
<![CDATA[Anisa Putri Nur Fatimah]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i2.241
<![CDATA[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.]]>
<![CDATA[Determinan Struktur Modal Pada Industri Makanan Dan Minuman ]]>
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Dias Puryanda]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.308
<![CDATA[Purpose – Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, pertumbuhan penjualan, solvabilitas dan struktur modal perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2016 – 2021 Design/methodology/approach – Penelitian ini menggunakan pendekatan data panel fixed effects model. Data observasi yang digunakan dalam penelitian ini sebanyak 210 data dari sektor manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021. Findings – Penelitian ini menggunakan pendekatan data panel fixed effects model. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh terhadap struktur modal, sedangkan pertumbuhan penjualan dan solvabilitas berpengaruh dan tidak berpengaruh terhadap struktur modal. Research limitations/implications – Pentingnya perusahaan mengoptimalkan struktur permodalan mendorong penulis untuk meneliti kembali faktor-faktor yang mempengaruhi struktur permodalan perusahaan karena masih terdapat hasil positif yang tidak konsisten dari beberapa penelitian sebelumnya.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Bekasi ]]>
<![CDATA[Novi Samela]]>;
<![CDATA[Whereson Siringoringo]]>;
<![CDATA[Keri Boru Hotang]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.312
<![CDATA[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.]]>
<![CDATA[Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[Bimo Agusty]]>;
<![CDATA[Keri Boru Hotang]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.355
<![CDATA[Purpose – This research aims to empirically test the influence ofprofitability and company size on the disclosure of Sustainability Reportsin companies in the health sector, the health services provider sub-sectorand the pharmaceutical sub-sector listed on theIndonesian stock exchangein 2018 - 2022.Design/methodology/approach – The population of this research is 30health sector companies listed on the Indonesia Stock Exchange. Thesample selection method in this research is based on sampling withpredetermined criteria. In this case, the sample studied was 11 companies.The Analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The results of this research show that profitability has anegative and statistically insignificant effect on Sustainability Reportdisclosure, but for Company Size it has a positive and statisticallyinsignificant effect on Sustainability Report disclosure.Originality/value - This research discusses the influence of profitabilityand company size on Sustainability Reporting in health sector companies.]]>
<![CDATA[Pertumbuhan Laba Perusahaan Pada Perusahaan Sektor Property & Real Estate ]]>
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Alvian Mahdi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.362
<![CDATA[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]]>
