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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 5 Documents
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Search results for , issue "Vol 3 No 1 (2024): September 2024" : 5 Documents clear
The Effect Of Environmental Awareness, Carbon Performance, Carbon Volume, And Carbon Emission Disclosure On Firm Performance Mai, Angelina Yuvita Todryyanti; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.390

Abstract

Purpose – This study seeks to investigate, through empirical analysis, how environmental awareness, carbon performance, carbon intensity, and disclosure of carbon emissions influence a firm's performance.  Design/methodology/approach – The study employs quantitative methods, employing purposive sampling techniques to select 182 companies within the sector of Consumer Non-Cyclicals listed on the Indonesia Stock Exchange between 2021 and 2022.as samples. Secondary data is obtained from annual reports and sustainability reports  available on www.idx.com and respective company websites, are utilized for analysis. Analysis of panel data regression is carried out utilizing Eviews 12 Software. Findings – The results of this study suggest that the disclosure of carbon emissions has a positive effect on firm performance. Conversely, findings indicate that variables such as environmental awareness, carbon performance, and carbon volume do not significantly affect firm performance. Research limitations/implications – Based on the conclusions presented, researchers can offer recommendations to enhance the quality of future research. Suggestions include incorporating additional variables that may influence firm performance and advising companies to consider factors impacting their performance.
Factors Influencing Company Performance Dewi, Alya; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.391

Abstract

Abstract Purpose – The purpose of this research is to examine and obtain empirical evidence about the factors that influence company performance, namely earnings quality, real earnings management, and information asymmetry. Design/methodology/approach – The sample used in this study consists of 79 non-cyclical consumer sector companies listed on the Indonesian Stock Exchange in 2021 and 2022, with a total sample size of 158. This study employs panel data analysis. Findings – Real earnings management has a significant negative impact on company performance. The quality of earnings and information asymmetry do not have a significant impact on company performance. Research limitations/implications –. This study only utilized a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange, thereby limiting its generalizability.
The Influence of Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds on Capital Expenditures in Regency and City Regional Governments of South Sumatra Province in the Period 2012 - 2020 Ius, Mat; Boru Hotang, Keri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.422

Abstract

Purpose – The aim of this research is to examine the influence of regional taxes, regional levies, general allocation funds and special allocation funds on capital expenditure in district and city governments in South Sumatra province in the 2012-2020 period. Design/methodology/approach – The method used in this research uses a quantitative method by drawing samples using a purposive sampling technique, namely using samples with certain criteria, the samples used in this research are 11 districts and 2 cities in the district and provincial city governments South Sumatra in the 2012-2020 period. The data used is secondary data, namely data obtained in the form of annual APBD data reports and other supporting data in the public sector which is recorded at the Ministry of Finance, Directorate General of Financial Balance from the website https://djpk.kemenkeu.go.id/. The data analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software. Findings – Based on the results of the research, it was found that regional taxes have a positive and significant influence on capital expenditure, just as regional levies have a positive and significant influence on capital expenditure, as well as general allocation funds which have a positive and significant influence on capital expenditure, but special allocation funds have a negative and insignificant effect on capital expenditure. Research limitations/implications – This research can provide several suggestions for further research. Suggestions put forward by researchers include using other variables that are thought to influence capital expenditure or conducting research in other provinces.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Endhita Estuningsih, Leandra; Rachmawati, Sistya; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
The Influence Of Income Level, Tax Knowledge, And Tax Penalty On Taxpayer Compliance In Paying Land And Building Taxes In The Telaga Asih Village Area, West Cikarang, West Java Rahmatullah; Suryati, Adelina; Arigawati, Desy
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 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.v3i2.471

Abstract

This study aims to identify the factors influencing taxpayer compliance in paying land and building tax in the Telaga Asih Village, Cikarang Barat Subdistrict, West Java. Therefore, the purpose of this research is to evaluate and analyze the factors affecting tax compliance in the Telaga Asih Village area, West Cikarang Subdistrict, West Java. The study employs a multiple linear regression model using SPSS software version 23. Data were collected through the distribution of questionnaires to taxpayers who are obligated to pay land and building tax in the Telaga Asih Village area of Cikarang Barat Subdistrict, West Java. The sampling technique was conducted using random sampling, resulting in 60 respondents who are taxpayers in the Telaga Asih Village area with a duty to pay land and building tax. The results indicate that income level, tax knowledge, and tax penalties have a significant impact on taxpayer compliance in paying land and building tax.

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