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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Akuntansi AKUNESA Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB
Boru Hotang, Keri
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Economics, Econometrics & Finance Social Sciences

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Determinan Nilai Perusahaan Pada Sektor Property dan Real Estate Boru Hotang, Keri; Taufiq, Eindye
Jurnal Akuntansi Vol 12 No 1 (2023): AKUNESA (September 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara Struktur Modal, Profitabilitas, Intellectual Capital terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan teknik purposive sampling. Data penelitian ini berfokus pada Perusahaan Property dan Real estate dengan 12 sampel penelitian selama tahun 2014-2022
PERTUMBUHAN LABA PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE Mahdi, Alvian; Boru Hotang, Keri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2023): Edisi 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 Ius, Mat; Boru Hotang, Keri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi 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 simarmata, epergamus; Dewi Andini, Lembah; Boru Hotang, Keri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (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.
The moderating role of profitability in predicting financial distress in companies within the property and real estate sector Boru Hotang, Keri
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.6314

Abstract

The purpose of this study is to provide empirical evidence through a purposive sampling approach to understand the role of profitability when a company is experiencing financial constraints and to predict the influence of leverage, company size, and sales growth. Data testing was conducted on 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2024. Data analysis used partial and moderation tests. The results of the data testing indicate that leverage and company size have an impact on financial distress, but this does not correspond to sales growth, which has no impact on financial distress. Furthermore, profitability is proven unable to moderate leverage and sales growth on financial distress, while company size weakens the impact on financial distress.
Analysis of Factors Affecting the Financial Performance in Energy Sector Companies Boru Hotang, Keri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.482

Abstract

This research aims to determine company size, managerial ownership, capital structure and dividend policy on financial performance in energy sector companies listed on the Indonesian stock exchange for the 2019-2023 period. Data collection method is by collecting annual financial reports on the IDX website. The number of samples used in this research was 55 observations. The research results show that the variable company size, dividend policy partially has an influence on financial performance, while managerial ownership and capital structure partially have no influence on financial performance.
Co-Authors Dewi Andini, Lembah Eindye Taufiq, Eindye Ius, Mat Mahdi, Alvian simarmata, epergamus