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JAATB
Published by Sekolah Tinggil Ilmu Ekonomi Tri Bhakti
ISSN : 29858046     EISSN : 29645018     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 2 No 2 (2024): Februari 2024" : 10 Documents clear
Determinan Struktur Modal Pada Industri Makanan Dan Minuman Hotang, Keri Boru; Puryanda, Dias
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.v3i1.308

Abstract

Purpose – Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, pertumbuhan penjualan, solvabilitas dan struktur modal perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2016 – 2021 Design/methodology/approach – Penelitian ini menggunakan pendekatan data panel fixed effects model. Data observasi yang digunakan dalam penelitian ini sebanyak 210 data dari sektor manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021. Findings – Penelitian ini menggunakan pendekatan data panel fixed effects model. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh terhadap struktur modal, sedangkan pertumbuhan penjualan dan solvabilitas berpengaruh dan tidak berpengaruh terhadap struktur modal. Research limitations/implications – Pentingnya perusahaan mengoptimalkan struktur permodalan mendorong penulis untuk meneliti kembali faktor-faktor yang mempengaruhi struktur permodalan perusahaan karena masih terdapat hasil positif yang tidak konsisten dari beberapa penelitian sebelumnya.
Pengaruh Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Racmawati, Sistya; Faisal, Yusuf
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.v3i1.310

Abstract

Purpose – This study aims to see the effect of liquidity and sales growth on the capital structure of mining sector companies Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 41 mining sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The data used is secondary data, namely data obtained directly in the form of financial statements from www.idx.com sites and their respective company websites which are used as research samples. Data analysis techniques are carried out using statistical analysis, namely: classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, and hypothesis tests, as well as coefficients of determination with SPSS 25.0 for window. Findings – Based on the results of the study, it was found that liquidity has a negative and insignificant effect on the capital structure, while sales growth has a negative and significant influence on the capital structure of mining sector companies Research limitations/implications – For the conclusions that have been put forward, researchers can provide some suggestions for improving the quality of further research. The suggestions proposed by the researcher include adding the number of other variables that are expected to affect the capital structure, then the company is advised to pay attention to the factors that affect its capital structure
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia Faisal, Yusuf; Gumala Sari, Egi
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.v3i1.311

Abstract

Purpose – This study aims to determine and analyze the effect of profitability and leverage on company value in property and real estate companies. Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 27 property and real estate sector companies listed on the Indonesia Stock Exchange in 2012-2021. The data used is secondary data, which is data obtained directly in the form of financial statements from www.idx.co.id website. Data analysis techniques are carried out using statistical analysis, namely: classical assumption test, multiple linear analysis, and hypothesis test, as well as the coefficient of determination with SPSS 25 Findings – Based on the results of the study, it was found that profitability has a positive and significant effect on company value, and leverage has a positive and significant effect on company value in the property and real estate sector. Research limitations/implications – This research is expected to provide information related to income quality and provide benefits in making the right decision
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Bekasi Samela, Novi; Siringoringo, Whereson; Hotang, Keri Boru
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.v3i1.312

Abstract

Purpose – This study aims to determine taxpayer awareness, tax rates and tax sanctions, taxpayer compliance in paying motor vehicle tax. Design/methodology/approach – This research was conducted at the SAMSAT Bekasi City office, using accidental sampling method with data collection carried out using questionnaires as many as 104 respondents, data analysis using percentage descriptive analysis, multiple regression analysis and hypothesis testing through partial testing. Findings – The results showed that tax awareness and tax rates did not have a significant effect on motor vehicle taxpayer compliance. Meanwhile, tax sanctions have a significant effect on taxpayer compliance. Research limitations/implications – An increase in the number of motor vehicles can provide an increase in government revenue, the importance of increasing revenue for the government, so the author re-examines the factors that affect motor vehicle taxpayer compliance because there are still inconsistent positive results from several previous studies.
Pengaruh Green Accounting, Capital Adequacy Ratio Dan Cash Flow Risk Management Practices Terhadap Financial Sustainability Candrasari, Nandia Ifani; Murwaningsari, Etty
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.v2i2.329

Abstract

Purpose – This research aims to examine the relationship between financialsustainability and green accounting, capital adequacy ratio, and to see howcash flow risk management practices in companies, especially banks, willinfluence banking financial sustainability.Design/methodology/approach – This method used in this study usesquantitatives methods by sampling using purposive sampling techniqueswith the result of 40 banks listed on the Indonesia Stock Exchange (BEI) thatpresents and publishes annual reports and sustainability reports for theperiod 2020 to 2022. The data used is secondary data, namely data obtaineddirectly in the form of financial statement and sustainability report fromwww.idx.com sites and their respective company websites which are used asresearch samples. Data analysis techniques are carried out using statisticalanalysis, namely: classical assumption tests (normality, multicollinearity,heterokedasticity, and autocorrelation), multiple linear analysis, andhypothesis tests, as well as coefficients of determination with SPSS 25.0 forwindow.Findings – Based on the results of the study, it was found that FinancialSustainability is positively influenced by green accounting, cash flow riskmanagement practices on operating activities, and cash flow riskmanagement practices on financing activities. Meanwhile, capital adequacyratio and cash flow risk management practices on investing activities do nothave a positive influence on financial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainabiluty, then the company is advised to pay attention to thefactors that affect its financial sustainability.
Pengaruh Kecukupan Modal, Efisiensi Operasional Dan Diversifikasi Pendapatan Terhadap Financial Sustainability Septiani, Viona; Murwaningsari, Etty
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.v3i1.331

Abstract

Purpose – this study aims to gather empirical information on the factorsthat impact Financial Sustainability. The study emphasizes financialsustainability as the dependent variable, with capital adequacy ratio,operational efficiency, and revenue diversification as the independentvariables. This research focuses on analyzing conventional and shariageneral banking sub-sector companies that are publicly traded on theIndonesia Stock Exchange between 2020 and 2022.Design/methodology/approach – The sample method employs thepurposive sampling strategy. This study employs multiple regressionanalysis with the SPSS 22 application as a data analysis framework. Theresearch criteria covered a total of 40 commercial banks, comprising bothconventional and Islamic banks, based on the processed data. The researchdata is derived from secondary sources.Findings – Based on results of this study, it was found that the capitaladequacy and revenue diversification positively impact financialsustainability, however operational efficiency has a negative impact onfinancial sustainability.Research limitations/implications – For the conclusions that have beenput forward, researchers can provide some suggestions for improving thequality of further research. The suggestions proposed by the researcherinclude adding the number of other variables that are expected to affect thefinancial sustainability, then the company is advised to pay attention to thefactors that affect its financial sustainability.
Pengaruh Profitabilitas Dan Leverage Terhadap Financial Distress Pada Perusahaan Sub Sektor Barang Kimia Dasar Dan Sub Sektor Barang Kimia Khusus Widiyanto, Aditya; Gumala Sari, Egi
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.v3i1.347

Abstract

Purpose – This study aims to determine the effect of Profitability andLeverage on Financial Distress.Design/methodology/approach – This research uses quantitative data, thesample in this study is sub-sector basic chemical materials and sub-sectorspecialty hemical materials companies which are listed on the Indonesia StockExchange in the period 2018 – 2022 as many as 11 companies. The analysistechnique used to test the hypothesis is multiple regression analysis usingEviews 9 software.Findings – The results of this study indicate that the Profitability variable hasa negative and statistically insignificant effect on Financial Distress, Leveragevariable has a negative and statistically significant effect on FinancialDistress.Originality/value - This study discusses Financial Distress and otherfactors such as Profitability and Leverage which focus on sub-sector basicchemical materials and sub-sector special chemical materials companies. Thisstudy uses the Altman Z-
Kualitas Laba Pada Sektor Infrastruktur Kontruksi Bangunan Dan Jasa Telekomunikasi Nirkabel Ditinjau Dari Struktur Modal Dan Ukuran Perusahaan Faisal, Yusuf; Putri Meiliana, Nadya
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

Abstract

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.
Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi Agusty, Bimo; Andini, Lembah Dewi
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.v3i1.355

Abstract

Purpose – This research aims to empirically test the influence ofprofitability and company size on the disclosure of Sustainability Reportsin companies in the health sector, the health services provider sub-sectorand the pharmaceutical sub-sector listed on theIndonesian stock exchangein 2018 - 2022.Design/methodology/approach – The population of this research is 30health sector companies listed on the Indonesia Stock Exchange. Thesample selection method in this research is based on sampling withpredetermined criteria. In this case, the sample studied was 11 companies.The Analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The results of this research show that profitability has anegative and statistically insignificant effect on Sustainability Reportdisclosure, but for Company Size it has a positive and statisticallyinsignificant effect on Sustainability Report disclosure.Originality/value - This research discusses the influence of profitabilityand company size on Sustainability Reporting in health sector companies.
Audit Delay Pada Sektor Perbankan Di Indonesia Dela Sasmita, Anggi; Sari, Egi Gumala
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.v3i1.360

Abstract

Purpose – This research aims to determine the effect of company size andprofitability on audit delay.Design/methodology/approach – This research uses quantitative data, thesample in this research is banking sub-sector companies listed on theIndonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies.The analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The research results show that the Company Size variable has anegative and statistically significant effect on audit delay, the Profitabilityvariable has a negative and statistically significant effect on audit delay.Originality/value - This research discusses Audit Delay and other factorssuch as Company Size and Profitability which focuses on banking sub-sectorcompanies.

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