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

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 Rifa Nadira Fulliani; Yusuf Faisal; Siti Rahma Hanifah Royani
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

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 Yusuf Faisal; Bagas Herdian; Gesika Greentika; Novi Samela
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

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 Yusuf Faisal; Nopitasari; Widy Siti Widyarti
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

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 Yusuf Faisal; Aprilia Risqi Pertiwi; Aurel Karininda; Feby Ayu Astari
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

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.

Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia Yusuf Faisal; Pebriyanti Palentina; Jihan Maharani
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

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 Yusuf Faisal; Nadya Putri Meiliana
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

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 Randini Raya Rabbani; Keri Boru Hotang; Yusuf Faisal
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

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.

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