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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 86 Documents
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ANALISIS FAKTOR INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI SEKTOR ENERGI Nurhidayati Dwiningsih; Dea Adinda Syahwa Avrilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2852

Abstract

A phenomenon in 2022 in the energy sector indicated that company value, as measured by Price Book Value (PBV), decreased while stock prices experienced significant increases. This study aims to determine the effect of Corporate Social Responsibility (CSR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Price Book Value (PBV) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The sample was selected based on the criteria that the companies were listed on the IDX during the study period and reported financial statements and published sustainability reports. The t-test results indicate that DER partially has a positive and significant effect on PBV, while the other three variables (CSR, ROE, and TATO) have no partial effect on PBV. Investors are advised to pay attention to the capital structure of listed companies, specifically DER, which indicates proportional and effectively managed debt usage, which can increase market confidence in the company's performance.Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Price Book Value (PBV), Return on Equity (ROE), Total Asset Turnover (TATO).
BRIDGING THE GREEN GAP: DOES AUDIT COMMITTEE EFFECTIVENESS MODERATE THE IMPACT OF CARBON EMISSION DISCLOSURE ON FIRM VALUE? Tita Nurvita; Maria Evy Purwitasari
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2858

Abstract

This study aims to analyze the effect of carbon disclosure on firm value, moderated by the role of the audit committee. The sample consists of energy sector issuers listed on the Indonesia Stock Exchange. The sampling period is 2021–2023. The sampling method used is purposive sampling. Data was obtained from idx.co.id and ESGI. The dependent variable in this study is firm value (FV), proxied by TobbinsQ; the independent variable is carbon disclosure (CED). The control variables are ROA and DER. The moderating variable is the audit committee (AC), proxied by the number of meetings attended by the Audit Committee Chair. Data was analyzed using OLS multiple regression. Model 1 shows that CED has a significant positive effect on firm value with a p-value of 0.04 < 0.05. The same was found for both ROA and DER, where there was a negative effect on firm value with p-values of 0.00 and 0.004, respectively. Model 2 shows that the audit committee fails to moderate the relationship between CED and firm value.Keywords: audit committee, firm value, carbon emission disclosure, carbon, sustainability reporting
PERAN SOSIALISASI PAJAK DALAM MEMEDIASI PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO Safara Nur Oktaviani; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2777

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on the level of MSME taxpayer compliance. The population in this study was unknown with certainty; therefore, the sample size was determined using the Lemeshow formula, resulting in 101 respondents. The sampling technique employed was accidental sampling, in which respondents were selected incidentally based on the predetermined research criteria. Data analysis was conducted using multiple linear regression analysis to examine the relationship and influence of the independent variables on the dependent variable. The results indicate that tax knowledge does not have a significant effect on taxpayer compliance. However, tax knowledge indirectly affects taxpayer compliance through the mediating role of tax socialization. Furthermore, tax sanctions have a significant effect on taxpayer compliance, but do not indirectly affect taxpayer compliance through tax socialization. Meanwhile, tax socialization does not have a significant effect on taxpayer compliance.Keywords: Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Tax Socialization; MSME Taxpayers
PENGARUH PENGGUNAAN ARTIFICIAL INTELLIGENCE, KOMPETENSI AUDITOR, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT Fresia Elisabeth; Diana Frederica
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2841

Abstract

This study aims to analyze the effect of the use of Artificial Intelligence (AI), auditor competence, and time pressure on audit quality. The background of this study is based on the increasing complexity of the audit process and high demands for audit quality in the digital era. Although Artificial Intelligence is seen as a potential solution to improve audit efficiency, the role of auditors as human resources remains a major factor in determining audit quality. This study uses a quantitative approach with primary data obtained through questionnaires distributed to auditors at Public Accounting Firms (KAP) in the DKI Jakarta area. The number of respondents in this study was 106 auditors, and the data were analyzed using multiple linear regression with the help of IBM SPSS software version 25. The results of the study indicate that auditor competence has a positive and significant effect on audit quality, indicating that the knowledge, experience, and professional skills of auditors play a dominant role. Time pressure also has a significant positive effect on audit quality, indicating that well-managed time pressure can improve auditor efficiency and focus. Conversely, the use of Artificial Intelligence does not have a significant effect on audit quality, so that audit quality is determined more by internal auditor factors than by technology.Keywords: Use of Artificial Intelligence, Auditor Competence, Time Pressure, Audit Quality
DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Sparta Sparta; Satria Purwantoro Purwantoro
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2764

Abstract

This study is motivated by the relatively low interest of accounting students in pursuing Professional Accounting Education (PPAk), despite the growing demand for professional accountants. This study aims to examine the effect of quality motivation, career motivation, and economic motivation on accounting students’ interest in pursuing PPAk. A quantitative survey was conducted involving 116 active accounting students at STIE Indonesia Banking School from the 2020–2023 cohorts. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that quality motivation has a positive and significant effect on students’ interest in pursuing PPAk. Career motivation also has a positive and significant effect and represents the strongest determinant in the model. In contrast, economic motivation does not significantly affect students’ interest in pursuing PPAk. These findings suggest that students’ intention to enroll in PPAk is driven more by competence development and career orientation than by direct financial considerations. The study provides practical implications for higher education institutions and PPAk providers to strengthen career socialization, competency-based learning, and professional accounting mentoring.Keywords: Career motivation; Economic motivation; Professional Accounting Education; Quality motivation; Student interest
MINAT PENGGUNAAN SHOPEEPAYLATER PADA MAHASISWA AKUNTANSI DI JAKARTA SELATAN: ANTARA PENGETAHUAN AKUNTANSI SYARIAH DAN PERSEPSI RISIKO Kartika Lisnawati; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2803

Abstract

Information technology advancements have impacted many facets of human existence, including the financial industry. The availability of digital payment services and online loans, which are becoming more and more common, particularly among the younger generation, is one of the new developments brought about by this growth. Shopee is one of the online platforms that has the most enthusiasts today, reaching 158 million visits per month. Shopee also provides payment methods that are easy to access such as the ShopeePayLater, ShopeePay, Cash On Delivery (COD) and Bank Transfer features. ShopeePayLater is one of the special features that is increasingly in demand by users. The purpose of this study is to determine how the influence of Islamic accounting knowledge and risk perceptions on interest in using ShopeePayLater on accounting students in South Jakarta. The method used in this research is quantitative by collecting data from 100 respondents through distributing questionnaires online on Google Form. Data testing in this study using SmartPLS 4.0 software. The results of this study are sharia accounting knowledge and risk perception have a positive and significant effect on interest in using ShopeePayLater.Keywords: Risk Perception; Sharia Accounting Knowledge; ShopeePayLater

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