JAATB
Jurnal Akuntansi dan Audit Tri Bhakti merupakan media publikasi hasil penelitian yang mempublikasikan artikel-artikel ilmiah dari disiplin Akuntansi keuangan, Akuntansi manajemen, Akuntansi perpajakan dan Asuransi. Penentuan artikel yang dimuat melalui proses review dengan mempertimbangkan karya ilmiah yang terkini, originalitas tulisan, metodologi riset yang digunakan dan hasil riset terhadap pengembangan ilmu Akuntansi dan Audit.
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<![CDATA[Agresivitas Pajak Perusahaan Melalui Related Party Transaction, Hutang Dan Aset Tetap ]]>
<![CDATA[Alexander, Nico]]>;
<![CDATA[Dimas Indrawan, Muhammad]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.263
<![CDATA[Corporate aggressiveness is the company's attempt to reduce corporate taxes. There are many method that companies do, but in this study using 3 method, namely related party transactions, debt and fixed assets. Therefore this study aims to obtain empirical evidence regarding the effect of related party transactions, debt and fixed assets on the aggressiveness of companies to reduce their taxes. The objects used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. 60 manufacturing companies were selected as research samples using purposive sampling. This study uses multiple regression to test the hypothesis. The results showed that the level of debt has a positive effect on tax aggressiveness which indicates that companies that have high debt values will reduce aggressiveness towards corporate taxation. This is because companies that have a large debt value will have a large interest rate as a deduction from corporate tax, so that the tendency of companies to take actions that can reduce taxes will also decrease. The results of this study provide information to tax regulators regarding thefactors that influence companies to carry out tax aggression, so that tax regulators can adjust existing regulations so that tax revenues remain on target.]]>
<![CDATA[Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review ]]>
<![CDATA[Gultom, Maria Maranatha]]>;
<![CDATA[Gustiawaty Dewi, Fajar]]>;
<![CDATA[Dharma, Fitra]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.265
<![CDATA[This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.]]>
<![CDATA[Implementasi Prosedur Dalam Produk Kredit Usaha Rakyat Pada PT Bank Dki Cabang Syariah Pondok Indah ]]>
<![CDATA[Artika]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.290
<![CDATA[Artika. Internship Report of the Accounting Study Program, Tri Bhakti College of Economics entitled "Implementation of Procedures in Kredit Usaha Rakyat Products at PT Bank DKI Pondok Indah Syariah Branch". The purpose of making an internship report is to find out what the procedure is for the Kredit Usaha Rakyat (KUR) financing product and what are the requirements needed to apply for KUR financing at PT Bank DKI Pondok Indah sharia branch. This research was conducted at PT Bank DKI Pondok Indah sharia branch which is a company engaged in the banking business, the types of products offered are Savings, Financing, Treasury & Financial Institutions and Services. Data collection techniques used are documentation and literature study. The results of research conducted at PT Bank DKI Pondok Indah sharia branch show that the procedures for administering and document requirements for Kredit Usaha Rakyat (KUR) PT Bank DKI Pondok Indah sharia branch have been regulated in the SOP which the author describes through a flowchart involving several parties, namely Customers, Relationships Manager (RM), Head of Branch and Administration of Credit & Financing. The process starts from the customer applying for financing to filing documents. Bank DKI Pondok Indah sharia branch already has good procedures for financing Kredit Usaha Rakyat (KUR). Keywords: Procedures, Financing, Kredit Usaha Rakyat (KUR)]]>
<![CDATA[Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas Terhadap Corporate Social Responsibility Disclosure Pada Perusahaan Barang Konsumen Primer Sub Sektor Makanan & Minuman Tahun 2013-2022. ]]>
<![CDATA[Della]]>;
<![CDATA[Simanullang, Rumia]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.298
<![CDATA[This study aims to prove empirically the effect of media exposure, firm size, profitability on corporate social responsibility disclosure. This research was conducted in IDX-IC companies listed on the Indonesia Stock Exchange in 2013-2022. Based on the purposive sampling method, the number companies used as the sample of this research were 10 companies with a research period of 10 years. Processing data using SPSS version 25.0 for windows. The results of this research indicate that partially shows that media exposure and profitability has no effect on corporate social responsibility disclosure and firm size has positive effect and significant on corporate social responsibility disclosure about 1,8%.]]>
<![CDATA[Gender, Dividen Tunai Dan Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Krisis Covid-19 ]]>
<![CDATA[Rahmayanti, Ella]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.307
<![CDATA[This research aims to find out whether gender and cash dividends influence company value. This research was conducted on Health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 Covid-19 period. The population in this study was 13 companies and the sample in this study was 6 companies using purposive sampling as the sampling method. Data collection is carried out through financial report data published on the official IDX website, namely www.idx.co.id. The research results showed that gender had a negative effect on firm value, cash dividends had a positive effect on firm value, and liquidity as a control variable had a positive effect on firm value.]]>
<![CDATA[Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Perbankan Di Indonesia ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Palentina, Pebriyanti]]>;
<![CDATA[Maharani, Jihan]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.337
<![CDATA[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).]]>
<![CDATA[Nilai Perusahaan Pada Perusahaan Sektor Property Dan Real Estate Dilihat Dari Profitabilitas Dan Ukuran Perusahaan ]]>
<![CDATA[Philana, Brillian Bintang]]>;
<![CDATA[Hidayat, R Taufik]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.348
<![CDATA[Objective: This study aims to determine the effect of profitability and firm size on firm value. Design/methodology/approach: This study uses quantitative data, the sample in this study is a property and real estate sector company listed on the Indonesia Stock Exchange in the 2018-2022 period as many as 16 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the profitability variable has a positive and statistically insignificant effect on firm value and the firm size variable has a negative andstatistically significant effect on firm value. Originality/value: This study discusses firm value and other factors such as profitability and firm size that focus on property and real estate sector companies. This study uses Price BookValue (PVB) as a measurement of firm value.]]>
<![CDATA[Pengaruh Kualitas Pelaporan Keuangan, Debt Maturity Terhadap Efisiensi Investasi ]]>
<![CDATA[Dipaulina, Angelica]]>;
<![CDATA[Rachmawati, Sistya]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.351
<![CDATA[Purpose: This research aims to examine the influence of financial reporting quality and debit maturity on investment efficiency. Design/methodology/approach: This research is quantitative data. The population in this research is manufacturing companies in the raw goods sub sector in 2018-2022. Using the purposive sampling method, there were 10 companies as research samples. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: Variable financial reporting quality is measured using Return on Assets (ROA). Variable Financial reporting quality is measured using Return on Assets (ROA). The debt maturity variable is measured using the Stdebt formula, while the investment efficiency variable is measured using sales growth. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is panel regression analysis. The results of this research indicate that the quality of financial reporting and debt maturity have a positive and insignificant effect on investment efficiency.]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Opini Audit Going Concern ]]>
<![CDATA[Simamora, Hana]]>;
<![CDATA[Andini, Lembah Dewi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.354
<![CDATA[Purpose: This study aims to determine the effect of Firm Size and Solvability on Going Concern Audit Opinions. Design/methodology/approach: This research uses quantitative data, the sample in this study is chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many 17 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the Firm Size has a positive and statistically insignificant effect on Going Concern Audit Opinions and the Solvability has a positive and statistically insignificant effect on Going Concern Audit Opinions. Originality/value: This study discusses Going Concern Audit Opinions and other factors such as Firm Size and Solvability which focus on chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector. This study uses the dummy variable as a measurement of Going Concern Audit Opinions.]]>
<![CDATA[Pertumbuhan Laba Perusahaan Pada Perusahaan Sektor Property & Real Estate ]]>
<![CDATA[Boru Hotang, Keri]]>;
<![CDATA[Mahdi, Alvian]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.362
<![CDATA[Purpose: This research aims to determine the effect of Net Profit Margin and Debt to Equity Ratio on Profit Growth. Design/methodology/approach: This research uses quantitative data, the sample in this research is 15 companies in the property & real estate sector listed on the Indonesia Stock Exchange in the period 2018 – 2022. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this research show that the Net Profit Margin variable has a positive and significant influence on Profit Growth. The Debt to Equity Ratio variable has a negativeand significant influence on Profit Growth. Research limitations/implications: This research discusses Profit Growth and other factors such as Net Profit Margin and Debt to Equity Ratio which focuses on property & real estate sector companies. Keywords: NPM, DER, Profit Growth Paper type - Research paper]]>
