Article Per Year (5 Year)
p-Index From 2021 - 2026
2.426
P-Index
This Author published in this journals
All Journal Jurnal Media Ekonomi Muria Jurnal Layanan Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB Jurnal Ekonomi Bisnis Digital
Hotang, Keri Boru
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search
Journal : JAATB

 1 
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN Suciyanah; Hotang, Keri Boru; Ronauli, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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

Abstract

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
PENGARUH KEPUTUSAN INVESTASI, PROFITABILITAS DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Triana; Hotang, Keri Boru; Nur Fatimah, Anisa Putri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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

Abstract

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.
Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan Agustin, Rina; Hotang, Keri Boru; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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

Abstract

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.
ANALISIS FAKTOR KINERJA KEUANGAN IMPLIKASINYA TERHADAP STABILITAS KEUANGAN DIMANA KEPEMILIKAN PUBLIK SEBAGAI MEDIASI Permana, Tedy; Syahdina, Aang; Hotang, Keri Boru
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.v2i1.237

Abstract

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.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKNOLOGI Hotang, Keri Boru; Astuti, Lia; Endhita Estuningsih, Leandra
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

Abstract

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.
PENGARUH PERTUMBUHAN LABA DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA Hotang, Keri Boru; RONAULI SINAMBELA, EGI; PUTRI NUR FATIMAH, ANISA
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

Abstract

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.
DETERMINAN STRUKTUR MODAL PADA INDUSTRI MAKANAN DAN MINUMAN Hotang, Keri Boru; Puryanda, Dias
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.v3i1.308

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA BEKASI Samela, Novi; Siringoringo, Whereson; Hotang, Keri Boru
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.v3i1.312

Abstract

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.
Factors That Influence Tax Planning Rabbani, Randini Raya; Hotang, Keri Boru; Faisal, Yusuf
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (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.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND LIQUIDITY ON EARNINGS QUALITY IN THE PRIMARY CONSUMER GOODS SECTOR LISTED ON THE IDX IN 2014-2024 Valentin, Michel; Hotang, Keri Boru; Widianingsih, Indi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (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.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
Co-Authors Agustin, Rina Astuti, Lia Dewi, Asma Sari Endhita Estuningsih, Leandra Faisal, Yusuf Herawansyah, Herawansyah Hidayat , R Taufik Klara, Iis Meidy, Rozie Nur Fatimah, Anisa Putri Permana, Tedy Puryanda, Dias PUTRI NUR FATIMAH, ANISA Rabbani, Randini Raya RONAULI SINAMBELA, EGI Ronauli, Egi Samela, Novi Siringoringo, Whereson Soleha Suciyanah Syafitri, Twenty Mariza Syahdina, Aang Taufik, Eindye Triana Valentin, Michel Widianingsih, Indi