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All Journal Jurnal Pendidikan Seni Rupa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Caksana: Pendidikan Anak Usia Dini Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting JAATB Jurnal As-Said IJMA Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC)
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Journal : JAATB

 1 
Pengaruh Akuntansi Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Yang Mengikuti Program Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (Proper) Suhendra, Aisyah; Faisal, Yusuf; 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.v1i1.189

Abstract

This research test the influence of the environtmental accounting (EAPI) and environtmental performance (PROPER) from financial performance . Financial performance using return on assets from financial statement that adopt PROPER and listed at Indonesia Stock Exchange (IDX) in 2017 and 2018. The results of multiple regression of 94 sample showed that only environtmental performance have impact while envireontmental accounting have no impact to financial performance
Pengaruh Likuiditas, Ukuran Perusahaan, Kinerja Perusahaan Terhadap Harga Saham Dimoderasi Oleh Opini Audit Pada Perusahaan Makanan Dan Minuman Fulliani, Rifa Nadira; Faisal, Yusuf; Hanifah Royani, Siti Rahma
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.v1i1.191

Abstract

The purpose of this study was to analyze the effect of liquidity, company size, company performance on stock prices moderated by audit opinion on food and beverage companies listed on the Indonesia Stock Exchange 2013-2018. The time period of this research is 2013-2018, with the sampling technique using purposive sampling. The number of samples that meet the criteria is 13 companies from 32 food and beverage companies listed on the Indonesia Stock Exchange during this research period. This research uses quantitative methods with data analysis methods using multiple linear regression analysis with the classical assumption test first. By testing the hypothesis using partial significance test (t test) and simultaneous significance test (F test) and the coefficient of determination (Adjusterd R2) processed with the output eviews. The results of this research title explain that liquidity, company size, company performance. Simultaneously liquidity has a significant effect on stock prices with a significance level, firm size has no effect on stock prices, Company performance has a positive and significant effect on stock prices, Audit opinion moderates liquidity affects stock prices, Audit opinion moderates the size of the company and affects stock prices, Audit opinion moderates the company's performance. stock price.
Pendeteksian Kecurangan Laporan Keuangan Di Tinjau Dari Tekanan Waktu Dan Independensi Faisal, Yusuf; Herdian, Bagas; Greentika, Gesika; Samela, Novi
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.v2i1.238

Abstract

This study aims to examine the effect of time pressure and independence on the ability to detect financial statement fraud. This research was conducted at an independent prosperous cooperative. The sampling technique used was purposive sampling with predetermined criteria. The data used in this study is primary data in the form of questionnaires distributed to respondents. 60 questionnaires were distributed, 48 questionnaires were returned and were feasible to use and could be processed in this study. The research method used is a quantitative research method. The data were obtained by distributing questionnaires and measured using a Likert scale. The data analysis method uses multiple linear regression analysis which is processed through SPSS software. Based on the analysis that has been carried out, the result is that time pressure and independence have a positive effect on the ability to detect fraudulent financial reports.
Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur Faisal, Yusuf; Nopitasari; Siti Widyarti, Widy
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.v1i2.242

Abstract

This study aims to determine whether the influence of Profitability on Firm Value and Dividend Policy on Firm Value in manufacturing companies in the general food and beverage consumption sector are listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses a quantitative approach. The population in this study are all manufacturing companies listed on the IDX. The sample determined by the purposive sampling method was 14 companies for 5 years (2017 - 2021). The analytical method used is multiple analysis. Data collection techniques use the reporting method through the official financial website www.finance.yahoo.com, www.idx.co.id, and the RTI Business application or www.rti.co.id. The data processing tool uses SPSS version 25. Hypothesis testing uses the t test and f test. Based on the results of the research, it shows that: 1) Profitability has a positive effect on firm value. 2) Dividend policy has a positive effect on firm value.
Pengaruh Pengalaman Dan Profesionalisme Terhadap Pendeteksian Kecurangan Laporan Keuangan Faisal, Yusuf; Risqi Pertiwi, Aprilia; Karininda, Aurel; Ayu Astari, Feby
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.v1i2.243

Abstract

This study aims to test and analyze whether experience and professionalism have a positive effect on the detection of fraudulent financial statements. This study uses a quantitative approach with the questionnaire method as data collection while the analytical tool used in this study is Multiple Linear Regression. Respondents in this study were employees at PT Wasteforchange Alam Indonesia in Bekasi City. Researchers distributed questionnaires to as many as 100 respondents and successfully collected as many as 50 respondents. So that the sample in this study was 50 respondents. The data collected was processed using SPSS Ver 25. The results showed that experience and professionalism had a significant influence on the detection of financial statement fraud. The managerial implications of the results of this study, among others, can be used as a basis for evaluating management in recruiting employees in terms of experience to be further enhanced and professionalism towards employees needs to be re-developed so as to avoid fraudulent financial statements that can harm the company
Pengaruh Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Racmawati, Sistya; Faisal, Yusuf
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.v3i1.310

Abstract

Purpose – This study aims to see the effect of liquidity and sales growth on the capital structure of mining sector companies Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 41 mining sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The data used is secondary data, namely data obtained directly in the form of financial statements from www.idx.com sites and their respective company websites which are used as research samples. Data analysis techniques are carried out using statistical analysis, namely: classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, and hypothesis tests, as well as coefficients of determination with SPSS 25.0 for window. Findings – Based on the results of the study, it was found that liquidity has a negative and insignificant effect on the capital structure, while sales growth has a negative and significant influence on the capital structure of mining sector companies Research limitations/implications – For the conclusions that have been put forward, researchers can provide some suggestions for improving the quality of further research. The suggestions proposed by the researcher include adding the number of other variables that are expected to affect the capital structure, then the company is advised to pay attention to the factors that affect its capital structure
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia Faisal, Yusuf; Gumala Sari, Egi
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.v3i1.311

Abstract

Purpose – This study aims to determine and analyze the effect of profitability and leverage on company value in property and real estate companies. Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 27 property and real estate sector companies listed on the Indonesia Stock Exchange in 2012-2021. The data used is secondary data, which is data obtained directly in the form of financial statements from www.idx.co.id website. Data analysis techniques are carried out using statistical analysis, namely: classical assumption test, multiple linear analysis, and hypothesis test, as well as the coefficient of determination with SPSS 25 Findings – Based on the results of the study, it was found that profitability has a positive and significant effect on company value, and leverage has a positive and significant effect on company value in the property and real estate sector. Research limitations/implications – This research is expected to provide information related to income quality and provide benefits in making the right decision
Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia Faisal, Yusuf; Palentina, Pebriyanti; Maharani, Jihan
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.v2i2.337

Abstract

Purpose – This study aims to determine the effect of Company Size, Profitability, Liquidity and Leverage on Sustainability Report Disclosure in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange (BEI) in 2017-2022. Design/methodology/approach – This study uses a type of quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange (IDX) totaling 47 companies. The data source used is the company's annual report from 2017-2022. To get the results of this study, researchers used Eviews12. Findings – The results of this study indicate that Company Size has a positive and statistically significant effect on Sustainability Report Disclosure, Profitability has a positive and statistically significant effect on Sustainability Report Disclosure, Liquidity has a negative and statistically insignificant effect on Sustainability Report Disclosure, and Leverage has a negative and statistically insignificant effect on Sustainability Report Disclosure. Research limitations/implications – This study discusses the Disclosure of Sustainability Reports and the factors that influence it in Banking sub-sector companies, namely Company Size, Profitability, Liquidity, and Leverage in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX).
Kualitas Laba Pada Sektor Infrastruktur Kontruksi Bangunan Dan Jasa Telekomunikasi Nirkabel Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Faisal, Yusuf; Putri Meiliana, Nadya
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.v3i1.350

Abstract

Purpose – This study aims to determine the effect of Capital Structure andCompany Size on Earnings Quality.Design/methodology/approach – This research uses quantitative data, thesample in this research is infrastructure sector companies in the buildingconstruction and wireless telecommunications services sub-sectors listed onthe Indonesia Stock Exchange in the 2018 – 2022 period, totaling 13companies. The analysis technique used to test the hypothesis is multipleregression analysis using Eviews 9 software.Findings – The results of this study indicate that the Capital Structurevariable has a positive and statistically insignificant effect on EarningsQuality, the Company Size variable has a positive and statisticallyinsignificant effect on Earnings Quality.Originality/value - This research discusses Profit Quality and otherfactors such as Capital Structure and Company Size which focuses oninfrastructure sector companies in the building construction and wirelesstelecommunications services sub- sectors.
Factors That Influence Tax Planning Rabbani, Randini Raya; Hotang, Keri Boru; Faisal, Yusuf
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.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono AHMAD LUTFI ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Ayu Astari, Feby Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Choiriyah, Khabib Citra, Kharisma Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Firdaus, Fahdi Fulliani, Rifa Nadira Greentika, Gesika Hanifah Royani, Siti Rahma Herawati, Mesi Herdian, Bagas Hotang, Keri Boru I Wayan Mudra, I Wayan I Wayan Swandi Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Karininda, Aurel Kharisma Citra Lembah Dewi Andini Luthfiyah, Qonitatun Maharani, Jihan Muhammad Nuryatno Nerdy, Nerdy Nico Alexander Nopitasari Novelita Oktaviani, Resty Fuji Palentina, Pebriyanti Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Meiliana, Nadya Putri Salsa Maharani Rabbani, Randini Raya Racmawati, Sistya Ramadhan, Faris Retno Melindawati Risqi Pertiwi, Aprilia Ryan Handika Purba Sabam Hutajulu Samela, Novi Sari, Egi Siti Roudhotul Jannah, Siti Roudhotul Siti Widyarti, Widy Soeharjoto, Soeharjoto Soleha Suci Dwi Rindiani Suhendra, Aisyah Surya Indah, Endang Citra Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri