Articles
<![CDATA[Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Nopitasari]]>;
<![CDATA[Siti Widyarti, Widy]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v1i2.242
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengalaman Dan Profesionalisme Terhadap Pendeteksian Kecurangan Laporan Keuangan ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Risqi Pertiwi, Aprilia]]>;
<![CDATA[Karininda, Aurel]]>;
<![CDATA[Ayu Astari, Feby]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v1i2.243
<![CDATA[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]]>
<![CDATA[Pengaruh Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal ]]>
<![CDATA[Racmawati, Sistya]]>;
<![CDATA[Faisal, Yusuf]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v3i1.310
<![CDATA[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]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Gumala Sari, Egi]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v3i1.311
<![CDATA[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]]>
<![CDATA[Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Palentina, Pebriyanti]]>;
<![CDATA[Maharani, Jihan]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v2i2.337
<![CDATA[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).]]>
<![CDATA[Kualitas Laba Pada Sektor Infrastruktur Kontruksi Bangunan Dan Jasa Telekomunikasi Nirkabel Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Putri Meiliana, Nadya]]>
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59806/jaatb.v3i1.350
<![CDATA[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.]]>
<![CDATA[Impact of Increasing and Falling Banking Stock Prices in Indonesia 2017–2022 ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Sari, Egi Gumala]]>
<![CDATA[ Economics and Business Solutions Journal Vol. 8 No. 1 (2024): Economics and Business Solutions Journal ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26623/ebsj.v8i1.8656
<![CDATA[This study aims to determine the effect of the Current Ratio, debt-to-equity ratio, Return on Assets, and Inflation on Stock Price.This research uses quantitative data; the sample in this study is stock price banks sub-sector companies that are listed on the Indonesia Stock Exchange in the period 2017-2022, with as many as 25 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.The results of this study indicate that the current ratio variable has a positive and statistically insignificant effect on stock price, the debt-to-equity ratio variable has a positive and statistically insignificant effect on stock price, the return on assets variable has a positive and statistically significant effect on stock price, the inflation variable has a positive and statistically insignificant effect on stock price. This research hopes to provide information regarding how stock prices can benefit decision-making and can be used as reference material for further research]]>
<![CDATA[VALUASI HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Adinda Elta, Nicholla Anggelita]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21927/ijma.2024.5(1).222-241
<![CDATA[The study aims to determine the effect of Return On Equity, Debt to Equity Ratio, Dividen Payot Ratio, and Price to Book Value on Price Earnings Ratio. This research uses quantitative data, the sample in ithis study is food and bavarage sub sector companies which are listed on the Indonesian Stock Exchange in the period 2017-2022 as many 15 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study indicate that the Return on Equity variable has positive and statistically effect on price to earnings ratio, the Debt to Equity Ratio variable has a negative and statistically insignificant effect on price to earnings ratio, the Dividend Payout Ratio has positive and statistically effect on price to earnings ratio, and the Price to Book Value has positive and statistically not insignificant effect on price to earnings ratio. This study discusses Price Earnings Ratio and other factors such as Return on Equity, Debt to Equity Rati0, Dividend Payout Ratio, and Price to Book Value which focuses on the research year and sample size on food and bavarage sub sector companies]]>
<![CDATA[THE EFFECT OF CAPITAL ADEQUACY, LIQUIDITY AND FIRM SIZE ON EARNINGS MANAGEMENT WITH CORPORATE GOVERNANCE AS MODERATING VARIABLES IN CONVENTIONAL BANKING LISTED ON IDX 2015 – 2019 ]]>
<![CDATA[Citra, Kharisma]]>;
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Wibisono, Chablullah]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 1 (2021): OCTOBER 2021 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (516.073 KB)
|
DOI: 10.55047/cashflow.v1i1.20
<![CDATA[With corporate governance as a moderating variable, this study intends to examine the impact of capital adequacy, liquidity, and firm size on earnings management. This study's population consists of 45 conventional banks that were listed on the Indonesia Stock Exchange between 2015 - 2019. Purposive sampling was used to choose the sample, which resulted in a total sample of 33 firms. Multiple regression analysis using Eviews 9 software is the analytical technique used to test the hypothesis. The results of this study indicate that the capital adequacy variable has a significant effect and liquidity has an insignificant effect, both of which have a negative coefficient value, while firm size has a significant effect on earnings management with a significant coefficient value. positive. Meanwhile, corporate governance is able to moderate the effect of capital adequacy on earnings management and is unable to moderate the effect of liquidity on earnings management with a decreasing t-statistic value, while corporate governance is able to moderate the effect of t-statistics value. Simultaneously, capital adequacy, liquidity, firm size and being moderated by corporate governance have a significant effect on earnings management]]>
<![CDATA[Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil Terhadap Belanja Modal ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Yanti, Lupita Putri]]>;
<![CDATA[Novelita]]>
<![CDATA[ Jurnal Samudra Ekonomika Vol 8 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33059/jse.v8i1.9526
<![CDATA[This study aims to determine the effect of Local own-source revenue, General allocation funds, Special allocation funds and Revenue share funds on Capital expenditures. This research uses quantitative data, the sample in this study is 8 districts and 1 city of Bali Province. The data source used is the annual report for the 2015-2020 period. The analysis technique used to test the hypothesis is multiple regression analysis using E-views 9 software. The results of this study indicate that the Local own-source revenue variable has a positive and statistically significant effect on Capital expenditures, the General allocation funds variable has a negative and statistically insignificant effect on Capital Expenditures, the Special allocation funds variable has a positive and statistically insignificant effect on Capital expenditures, and the Revenue share funds variable has a negative effect and is statistically not significant on Capital expenditures.This study discusses Capital expenditures and other factors such as Local own-source revenue, General allocation funds, Special allocation funds and Revenue share funds which focus on Regency/City of Bali Province.]]>
