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Trilogi Accounting & Business Research
Published by Universitas Trilogi
ISSN : 27212025     EISSN : 28299876     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan informasi, serta memberi alternatif pemecahan masalah bagi para peneliti, akademisi, dan praktisi di seluruh Indonesia, khususnya di bidang Akuntansi dan Bisnis. TABR diterbitkan dua kali setahun pada bulan Juni dan Desember. TABR menerima artikel baik berupa penelitian kuantitatif maupun kualitatif, baik yang ditulis dalam Bahasa Indonesia maupun Bahasa Inggris. Artikel yang dipublikasikan di TABR sepenuhnya menjadi tanggung jawab penulis dan redaksi dapat mengedit naskah tanpa mengubah substansi artikel. Untuk meningkatkan kualitas publisitas, TABR juga bekerjasama dengan ALJEBI (Aliansi Pengelola Jurnal Berintegritas Indonesia). Topik utama (dan tidak terbatas) dalam TABR adalah: ▪ Akuntansi Keuangan dan Pasar Modal ▪ Akuntansi Manajemen dan Keperilakuan ▪ Sistem Informasi, Pengauditan, dan Etika Profesi ▪ Perpajakan ▪ Akuntansi Syariah ▪ Tata Kelola dan Akuntansi Keberlanjutan ▪ Kecurangan dan Akuntansi Forensik ▪ Akuntansi Sektor Publik ▪ Pendidikan Akuntansi ▪ Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 74 Documents
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TRILOGI ACCOUNTING & BUSINESS RESEARCH vol 2 no 1 (2021) Tabr vol 2 no 1 (2021)
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 2, No 1 (2021)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v2i1.1391

Abstract

TRILOGI ACCOUNTING & BUSINESS RESEARCH vol 2 no 1 (2021)
ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Reynaldi Surya Prayonggie; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.22 KB) | DOI: 10.31326/tabr.v1i1.1221

Abstract

This study aims to obtain empirical evidence and analyze the effect of financial stability, external pressure, change of directors, financial targets, ineffective monitoring, nature of industry, frequent number of CEO's picture. The number of samples used in this study is 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 using the purposive sampling method in the sampling process. This study uses multiple regression methods in order to explain the effect of independent variables on the dependent variable of fraud on financial statements. The greater the external pressure, the less likely there is to be fraudulent financial statements. The bigger the financial target, the lower the fraud on the financial statements. The higher the level of nature of the industry, the difficulty in fraud on financial statements will occur. The novelty of this research is the addition of ineffective monitoring, financial target variables and the frequent number of CEO's picture. This research is expected to contribute to the development of theories, especially those related to fraudulent acts on financial statements such as fraud diamonds, fraud pentagons, and signaling theory and can contribute to developing variables used in further research.
ANALISIS TINGKAT PEMAHAMAN DAN KESIAPAN PELAKU UMKM TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK EMKM Linda Francisca Fiani; Sri Opti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.348 KB) | DOI: 10.31326/tabr.v3i1.1283

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in economic growth and development with the formation of GDP and labor uptake. However, MSMEs have various problems, especially in terms of recording financial statements. The purpose of this study was to determine the effect of the level of understanding and readiness of MSME actors on the implementation of financial statements based on SAK EMKM. This study uses quantitative research with a descriptive approach. The sampling technique used is simple random sampling method. This study processed the primary data obtained using a questionnaire distributed to 100 MSME actors in the Musi Market, Depok City. The tool used to analyze the relationship of variables in this study is Partial Least Square (PLS) version 3.3.3. The results showed that the level of understanding and readiness of MSME actors had a positive and significant effect on the implementation of SAK EMKM-based financial reports. This research is expected to be a reference for accountants associations to conduct socialization and training related to the preparation of financial reports for MSME actors in accordance with SAK EMKM.
TRILOGI ACCOUNTING & BUSINESS RESEARCH vol 1 no 1 (2020) Tabr vol 1 no 1 (2020)
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 1, No 1 (2020)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v1i1.1392

Abstract

TRILOGI ACCOUNTING & BUSINESS RESEARCH vol 1 no 1 (2020)
COSO: ENTERPRISE RISK MANAGEMENT SEBAGAI UPAYA MEMPERTAHANKAN KEBERLANGSUNGAN PERUSAHAAN JASA TRAVEL HAJI DAN UMRAH Muhammad Rizieq Fadilah; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1343

Abstract

This study was conducted to see whether there is an influence of Enterprise Risk Management (ERM) in maintaining business continuity in the Hajj and Umrah travel service business due to the closing of the Hajj and Umrah departure gates in 2020 and 2021 due to the Covid-19 pandemic. The object of this research is Jasa Daqu Travel, one of the providers of Hajj and Umrah travel services in Indonesia. Data processing methods are descriptive analysis and verification analysis using the Partial Least Square method using SMART-PLS Software. The sample used is all employees of Jasa Daqu Travel. The results of this study are Enterprise Risk Management (ERM) has the effect of being able to maintain the continuity of the Daqu Travel Services business by implementing the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication and supervision. The implication of this research is that Daqu Travel Services as a provider of Hajj and Umrah Travel Services in the future can maintain its business continuity during the Covid-19 pandemic by continuing to implement Enterprise Risk Management. Keywords: Enterprise Risk Management; Going Concern; Hajj and Umrah Travel
PERAN ARTIFICIAL INTELLIGENCE DAN TATA KELOLA DALAM MENGATASI PENYELUNDUPAN PAJAK YANG MERUGIKAN NEGARA Laola Marda; Renē Johannes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1494

Abstract

This study aims to determine what factors can cause tax evasion actions, both from the taxpayers themselves and government policies that have been implemented, including the possibility to implement artificial intelligence in the near furure dan good governance. The method used in this study is a descriptive method by using secondary data, data sourced from the literature with the aim of collecting relevant information and sources. Knowing the factors that cause tax evasion actions by conducting keyword searches, subject searches, scientific citation searches, books, scientific articles, research reports, sources, and documents related to research. The results of this study indicate that there are two main factors that cause tax evasion actions, namely the effectiveness of the implementation of the self-assessment system, and government policies in regulating the amount of applicable tax rates as a benchmark for the value of tax payments.Keywords: Artificial Intelligence, Good Governance, Self Assessment System, Tax Evasion
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERGANTIAN MANAJEMEN TERHADAP ROTASI AUDITOR Olivia Ananda Agita; Retna Sari
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1286

Abstract

This research purpose to find out empirically the effect of audit opinion, financial distress, and management change on auditors rotation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. This research is a type of quantitative research that uses secondary data from company reports. This study used a sample of 177 companies. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of data analysis show that audit opinion, financial distress, and management change have no effect on auditor rotation.Keywords: Audit Opinion, Financial Distress, Management Turnover, Auditor Rotation
PENGARUH UKURAN PERUSAHAAN, COLLATERALIZABLE ASSETS DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO DENGAN PROFITABILITAS SEBAGAI PEMODERASI Navia Andica; Syahril Djaddang; Suyanto Suyanto
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1398

Abstract

The dividend policy is applied by the company in determining the profits to be distributed to shareholders and has been approved for dividend payments. This study aims to analyze company size, collateralizable assets, leverage, profitability and dividend payout ratio in listed manufacture companies simultaneously (IDX) for the 2015-2020 period. This study is to analyze the partial effect of firm size, collateralizable assets and leverage on and dividend payout ratio with profitability as a moderating variable. The analytical method used is descriptive statistical testing and moderated regression analysis (MRA). The sampling technique in this study used a sampling method based on criteria with a predetermined purpose of sampling and 32 companies were obtained as research samples. The results showed that the size of the company and collateralizable assets had no significant effect on the DPR, while leverage had significant negative effect on the DPR. Profitability as a moderating variable weakens the influence of firm size and leverage on the DPR, while profitability fails to weaken the moderating Collateralizable assets against the DPR.Keywords: Dividend policy, Firm size, Collateralizable asset Leverage, Profitability
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Jonathan Jonathan; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1264

Abstract

The purpose of this study was to examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and audit quality on tax avoidance. Previous researchers used 4 variables, namely profitability, leverage, firm size, and capital intensity. This study adds the variables of sales growth and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using purposive sampling method. This research model uses multiple regression analysis. The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The higher the sales growth, the higher the tax avoidance practice. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay corporate taxes and the higher the practice of tax avoidance. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. Keywords: Profitability, leverage, firm size, capital intensity, sales growth
PENGARUH KUALITAS PELAYANAN, SANKSI, BIAYA KEPATUHAN DAN KEMUDAHAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Fitriana Mawaddah; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1400

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate whether service quality, tax sanctions, compliance costs, and the usability of e-filing had an effect on MSME taxpayer compliance. This investigation was done by 44 Depok-based SMB respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study reveals that the quality of tax services, tax sanctions, and the convenience of e-filing have an effect on taxpayer compliance, however the cost of compliance has no effect. Keywords: Compliance costs; tax sanctions; tax service quality; ease of use of e-filling

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