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All Journal Trilogi Accounting & Business Research
Fernisia, Mike
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PELAPORAN KEUANGAN SEKTOR PUBLIK (YAYASAN PUNDI AMAL PEDULI KASIH 2022) Fernisia, Mike; Siboro, Sony Fransisco; Ningrum, Paulina Putri; Dwiyanti, Salsabilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2048

Abstract

The main objective of this research is to find out how the application of accrual-based accounting in public sector financial reporting has influenced the foundation in particular. To do this, the author combines qualitative methodology with a literature review from previous research. The findings of this study show the significant impact of accrual-based accounting on improved transparency, application, and accuracy of financial statements in the public sector.Keywords: Accrual-based accounting; Accuracy; Financial statements; Transparency; Public sector
PERAN ETIKA PROFESI DALAM MENINGKATKAN KUALITAS LAYANAN PUBLIK Fernisia, Mike; Dwiyanti, Salsabilla; Damayanti, Novita; Ningrum, Paulina Putri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2369

Abstract

Penelitian ini mengkaji peran etika profesi dalam meningkatkan kualitas layanan publik di Indonesia. Latar belakang penelitian ini didasarkan pada pentingnya etika dalam membangun kepercayaan masyarakat terhadap institusi publik, terutama di tengah maraknya pelanggaran etika yang terjadi. Tujuan dari penelitian ini adalah untuk mengeksplorasi bagaimana penerapan etika profesi dapat mendukung akuntabilitas dan transparansi layanan publik. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui analisis literatur dan studi kasus. Hasil penelitian menunjukkan bahwa penerapan etika profesi secara konsisten dapat meningkatkan kualitas layanan publik, sementara pelanggaran etika berdampak negatif terhadap reputasi institusi dan kepercayaan masyarakat. Penelitian ini berkontribusi dalam memberikan pemahaman mengenai pentingnya penguatan etika profesi melalui pelatihan berkelanjutan, pengawasan yang efektif, dan pembentukan budaya organisasi yang menjunjung tinggi integritas. Temuan ini diharapkan dapat menjadi referensi bagi pembuat kebijakan dan praktisi dalam merancang strategi peningkatan kualitas layanan publik yang berkelanjutan.
PENGARUH LEVERAGE, PROFITABILITAS, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUBSEKTOR JASA PEMBIAYAAN PERIODE 2020-2024 Fernisia, Mike
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2518

Abstract

Tax avoidance is a crucial issue in the business world, as it can affect state tax revenues and reflect a company’s level of compliance with tax regulations.  The purpose of this study is to examine and analyze the effect of Leverage, profitability, and Firm size on tax avoidance in companies within the financing services subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with descriptive and verificative methods. The sample was selected using purposive sampling and resulted in 10 companies that met the criteria. The data used is secondary data in the form of annual financial statements, and the analysis method employed is multiple linear regression with the assistance of SPSS version 27. The results show that Leverage and profitability have a significant positive effect on tax avoidance, while Firm size has no significant effect, although it shows a positive direction. These findings support agency theory and trade-off theory in explaining corporate tax avoidance behavior. Keywords: Firm size, Leverage, Profitability, Tax Avoidance
Co-Authors Dwiyanti, Salsabilla Ningrum, Paulina Putri Novita Damayanti Siboro, Sony Fransisco