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Ahmad Zulfahmi
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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
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Search results for , issue "Vol 3 No 1 (2024): Edisi 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 3 No 1 (2024): Edisi 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 3 No 1 (2024): Edisi 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

Tujuan – Penelitian ini bertujuan untuk melihat pengaruh likuiditas dan pertumbuhan penjualan terhadap struktur modal pada perusahaan sektor pertambangan Desain/Metodologi/Pendekatan – Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel menggunakan teknik purposive sampling dengan hasil 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Data yang digunakan adalah data sekunder yaitu data yang diperoleh langsung berupa laporan keuangan dari situs www.idx.com dan website perusahaan masing-masing yang dijadikan sampel penelitian. Teknik analisis data dilakukan dengan menggunakan analisis statistik yaitu: uji asumsi klasik (normalitas, multikolinearitas, heterokedastisitas, dan autokorelasi), analisis linier berganda, dan uji hipotesis, serta koefisien determinasi dengan SPSS 25.0 for window. Temuan – Berdasarkan hasil penelitian ditemukan bahwa likuiditas berpengaruh negatif dan tidak signifikan terhadap struktur modal, sedangkan pertumbuhan penjualan mempunyai pengaruh negatif dan signifikan terhadap struktur modal pada perusahaan sektor pertambangan. Keterbatasan/implikasi penelitian – Atas kesimpulan yang telah dikemukakan, peneliti dapat memberikan beberapa saran untuk meningkatkan kualitas penelitian selanjutnya. Saran yang diajukan peneliti antara lain dengan menambahkan sejumlah variabel lain yang diperkirakan mempengaruhi struktur modal, maka perusahaan disarankan untuk memperhatikan faktor-faktor yang mempengaruhi struktur modalnya.
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 3 No 1 (2024): Edisi 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

Tujuan – Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan di perusahaan properti dan real estate. Desain/metodologi/pendekatan – Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel menggunakan teknik purposive sampling dengan hasil dari 27 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012-2021. Data yang digunakan adalah data sekunder, yaitu data yang diperoleh langsung berupa laporan keuangan dari website www.idx.co.id. Teknik analisis data dilakukan dengan menggunakan analisis statistik, yaitu: uji asumsi klasik, analisis linier berganda, dan uji hipotesis, serta koefisien determinasi dengan SPSS 25 Temuan – Berdasarkan hasil penelitian, ditemukan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, dan leverage memiliki pengaruh positif dan signifikan terhadap nilai perusahaan di sektor properti dan real estat. Keterbatasan/implikasi penelitian – Penelitian ini diharapkan dapat memberikan informasi terkait kualitas pendapatan dan memberikan manfaat dalam pengambilan keputusan yang tepat serta dapat dijadikan referensi untuk penelitian ke depannya
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 3 No 1 (2024): Edisi 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 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This research aims to examine the relationship between financial sustainability and green accounting, capital adequacy ratio, and to see how cash flow risk management practices in companies, especially banks, will influence banking financial sustainability.  Design/methodology/approach – This method used in this study uses quantitatives methods by sampling using purposive sampling techniques with the result of 40 banks listed on the Indonesia Stock Exchange (BEI) that presents and publishes annual reports and sustainability reports for the period 2020 to 2022. The data used is secondary data, namely data obtained directly in the form of financial statement and sustainability report 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 Financial Sustainability is positively influenced by green accounting, cash flow risk management practices on operating activities, and cash flow risk management practices on financing activities. Meanwhile, capital adequacy ratio and cash flow risk management practices on investing activities do not have a positive influence on financial sustainability.  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 financial sustainabiluty, then the company is advised to pay attention to the factors 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 3 No 1 (2024): Edisi 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 factors that impact Financial Sustainability. The study emphasizes financial sustainability as the dependent variable, with capital adequacy ratio, operational efficiency, and revenue diversification as the independent variables. This research focuses on analyzing conventional and sharia general banking sub-sector companies that are publicly traded on the Indonesia Stock Exchange between 2020 and 2022 Design/methodology/approach – The sample method employs the purposive sampling strategy. This study employs multiple regression analysis with the SPSS 22 application as a data analysis framework. The research criteria covered a total of 40 commercial banks, comprising both conventional and Islamic banks, based on the processed data. The research data is derived from secondary sources. Findings – Based on results of this study, it was found that the capital adequacy and revenue diversification positively impact financial sustainability, however operational efficiency has a negative impact on financial sustainability. 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 financial sustainability, then the company is advised to pay attention to the factors 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 3 No 1 (2024): Edisi 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 and Leverage on Financial Distress. Design/methodology/approach: This research uses quantitative data, the sample in this study is sub-sector basic chemical materials and sub-sector specialty chemical materials companies which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 11 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 negative and statistically insignificant effect on Financial Distress, Leverage variable has a negative and statistically significant effect on Financial Distress.  Originality/value: This study discusses Financial Distress and other factors such as Profitability and Leverage which focus on sub-sector basic chemical materials and sub-sector special chemical materials companies. This study uses the Altman Z-score Modification model as a measurement of Financial Distress.
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 3 No 1 (2024): Edisi 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 and Company Size on Earnings Quality  Design/methodology/approach: This research uses quantitative data, the sample in this research is infrastructure sector companies in the building construction and wireless telecommunications services sub-sectors listed on the Indonesia Stock Exchange in the 2018 – 2022 period, totaling 13 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 Capital Structure variable has a positive and statistically insignificant effect on Earnings Quality, the Company Size variable has a positive and statistically insignificant effect on Earnings Quality. Originality/value: This research discusses Profit Quality and other factors such as Capital Structure and Company Size which focuses on infrastructure sector companies in the building construction and wireless telecommunications 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 3 No 1 (2024): Edisi 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 of profitability and company size on the disclosure of Sustainability Reports in companies in the health sector, the health services provider sub-sector and the pharmaceutical sub-sector listed on the Indonesian stock exchange in 2018 - 2022.  Design/methodology/approach : The population of this research is 30 health sector companies listed on the Indonesia Stock Exchange. The sample selection method in this research is based on sampling with predetermined criteria. In this case, the sample studied was 11 companies. The Analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software Findings : The results of this research show that profitability has a negative and statistically insignificant effect on Sustainability Report disclosure, but for Company Size it has a positive and statistically insignificant effect on Sustainability Report disclosure. Originality/value : This research discusses the influence of profitability and 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 3 No 1 (2024): Edisi 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 and profitability on audit delay. Design/methodology/approach: This research uses quantitative data, the sample in this research is banking sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The research results show that the Company Size variable has a negative and statistically significant effect on audit delay, the Profitability variable has a negative and statistically significant effect on audit delay. Originality/value: This research discusses Audit Delay and other factors such as Company Size and Profitability which focuses on banking sub-sector companies.

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