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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 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 JAATB 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) Journal of Accounting and Auditing
Egi Gumala Sari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : JAATB

 1 
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 3 No 1 (2024): Edisi 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

Tujuan – Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan di perusahaan properti dan real estate. Desain/metodologi/pendekatan – Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel menggunakan teknik purposive sampling dengan hasil dari 27 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012-2021. Data yang digunakan adalah data sekunder, yaitu data yang diperoleh langsung berupa laporan keuangan dari website www.idx.co.id. Teknik analisis data dilakukan dengan menggunakan analisis statistik, yaitu: uji asumsi klasik, analisis linier berganda, dan uji hipotesis, serta koefisien determinasi dengan SPSS 25 Temuan – Berdasarkan hasil penelitian, ditemukan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, dan leverage memiliki pengaruh positif dan signifikan terhadap nilai perusahaan di sektor properti dan real estat. Keterbatasan/implikasi penelitian – Penelitian ini diharapkan dapat memberikan informasi terkait kualitas pendapatan dan memberikan manfaat dalam pengambilan keputusan yang tepat serta dapat dijadikan referensi untuk penelitian ke depannya
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR BARANG KIMIA DASAR DAN SUB SEKTOR BARANG KIMIA KHUSUS Widiyanto, Aditya; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi 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.v3i1.347

Abstract

Purpose: This study aims to determine the effect of Profitability and Leverage on Financial Distress. Design/methodology/approach: This research uses quantitative data, the sample in this study is sub-sector basic chemical materials and sub-sector specialty chemical materials companies which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 11 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the Profitability variable has a negative and statistically insignificant effect on Financial Distress, Leverage variable has a negative and statistically significant effect on Financial Distress.  Originality/value: This study discusses Financial Distress and other factors such as Profitability and Leverage which focus on sub-sector basic chemical materials and sub-sector special chemical materials companies. This study uses the Altman Z-score Modification model as a measurement of Financial Distress.
PENGARUH RISIKO KREDIT DAN RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN Nur Agnia, Aprilia; Sari, Egi Gumala
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi 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.v2i1.358

Abstract

Purpose: This study aims to determine the effect of Credit Risk and Liquidity Risk on Financial Performance.  Design/methodology/approach: This research uses quantitative data, the sample in this study is basic financial sector bank which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.  Findings: The results of this study indicate that Credit Risk has a negative and statistically significant effect on Financial Performance and Credit Risk has a negative and statistically significant effect on Financial Performance.  Originality/value: This research discusses financial performance and other factors such as credit risk and liquidity risk which focuses on banking sector companies listed on the Indonesian stock exchange. This research uses a fixed effect model as a measurement of financial performance.
AUDIT DELAY PADA SEKTOR PERBANKAN DI INDONESIA Dela Sasmita, Anggi; Sari, Egi Gumala
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi 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.v3i1.360

Abstract

Purpose: This research aims to determine the effect of company size and profitability on audit delay. Design/methodology/approach: This research uses quantitative data, the sample in this research is banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The research results show that the Company Size variable has a negative and statistically significant effect on audit delay, the Profitability variable has a negative and statistically significant effect on audit delay. Originality/value: This research discusses Audit Delay and other factors such as Company Size and Profitability which focuses on banking sub-sector companies.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Endhita Estuningsih, Leandra; Rachmawati, Sistya; Gumala Sari, Egi
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.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022 Fathurohmah, Nabilah; Valentin, Michel; Gumala Sari, Egi
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.v4i1.322

Abstract

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs. Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.
Co-Authors ANDRIANI SYOFYAN Artika, Artika Athaillah, Ahmad Chablullah Wibisono Citra, Kharisma Dela Sasmita, Anggi Endhita Estuningsih, Leandra Erialdy, Erialdy Faisal, Yusuf FAISAL, YUSUF Faisal, Yusuf Fary Adiyana, Nabilah Fathurohmah, Nabilah Herawati, Mesi Ida Busneti Jessica Sweetly Angelia Sipahutar Kharisma Citra Luthfiyah, Qonitatun MURTANTO Nur Agnia, Aprilia Oktaviani, Resty Fuji Oktaviani, Rizki Patminingsih Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sistya Rachmawati Sri Ningsih Valentin, Michel Widiyanto, Aditya Yanti, Lupita Putri Yusuf Faisal