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[PENGARUH UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2017-2020 ]]>
<![CDATA[Aryanti, Defy]]>;
<![CDATA[As'ari, Hasim]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[Earnings management is measured by determining the amount of accrual earnings management carried out by the company by calculating the value of discretionary accruals and for CSR disclosure using the GRI (Global Reporting Initiative) index. This study aims to examine the effect of firm size and corporate social responsibility on earnings management in the automotive sub-sector manufacturing companies listed on the IDX in 2017-2020. This type of research is quantitative research. Data collection is carried out with secondary data in the form of annual reports on the automotive and component industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020 obtained from the Indonesia Stock Exchange website www.idx.co.id. Classical assumption test proves that the data is normally distributed, free of heteroscedasticity and multicollinearity and there is no autocorrelation. The analytical technique used is Multiple Linear Regression Analysis. The results of hypothesis testing that have been used using the Multiple Linear Regression Analysis formula show that (1) Firm Size has no significant effect on Earnings Management (2) Corporate Social Responsibility has no significant effect on Earnings Management.]]>
<![CDATA[ANALISIS FAKTOR KINERJA KEUANGAN IMPLIKASINYA TERHADAP STABILITAS KEUANGAN DIMANA KEPEMILIKAN PUBLIK SEBAGAI MEDIASI ]]>
<![CDATA[Permana, Tedy]]>;
<![CDATA[Syahdina, Aang]]>;
<![CDATA[Hotang, Keri Boru]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i1.237
<![CDATA[This study chose a single stage sampling procedure, and based on the existing criteria obtained a sample of 9 companies for Construction & Housing Services. The analytical method in this study uses panel data with the help of the Eviews 9 program. The results of this study indicate that there is no significant effect of profitability on public ownership. There is an effect of liquidity on public ownership. There is no effect of long-term debt on public ownership. There is an effect of activity on public ownership. There is an effect of profitability (ROA), liquidity (CR), long-term debt (DER), activity (WCT) on public ownership. There is no significant effect of profitability on financial stability. There is a significant positive effect of liquidity on financial stability. There is no effect of long-term debt on financial stability. There is no effect of activity on financial stability. There is an effect of public ownership on financial stability. There is an effect of profitability (ROA), liquidity (CR), long-term debt (DER), activity (WCT) and public ownership (KP) on the financial stability of the Construction & Housing Services sub-sector companies on the IDX.]]>
<![CDATA[PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DI TINJAU DARI TEKANAN WAKTU DAN INDEPENDENSI ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Herdian, Bagas]]>;
<![CDATA[Greentika, Gesika]]>;
<![CDATA[Samela, Novi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i1.238
<![CDATA[This study aims to examine the effect of time pressure and independence on the ability to detect financial statement fraud. This research was conducted at an independent prosperous cooperative. The sampling technique used was purposive sampling with predetermined criteria. The data used in this study is primary data in the form of questionnaires distributed to respondents. 60 questionnaires were distributed, 48 questionnaires were returned and were feasible to use and could be processed in this study. The research method used is a quantitative research method. The data were obtained by distributing questionnaires and measured using a Likert scale. The data analysis method uses multiple linear regression analysis which is processed through SPSS software. Based on the analysis that has been carried out, the result is that time pressure and independence have a positive effect on the ability to detect fraudulent financial reports.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKNOLOGI ]]>
<![CDATA[Hotang, Keri Boru]]>;
<![CDATA[Astuti, Lia]]>;
<![CDATA[Endhita Estuningsih, Leandra]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[This research to examines the effect of Liquidity and Profitability on profit growth. The Liquidity is measured by the Current Ratio and the Profitability is measured by Return On Assets. The population of this research is all technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021. The approach used in this research is quantitative. Sampling in this study was carried out by purposive sampling method. The number of samples in this study are 9 technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021 with a total of 135 observations obtained. The analytical method used is multiple linear regression analysis using the SPSS (Statistical Product and Services Solutions) version 25. The results of this study indicate that (1) the Liquidity has a positive effect on profit growth. (2) Profitability ratios have a negative effect on profit growth.]]>
<![CDATA[PENGARUH PERTUMBUHAN LABA DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA ]]>
<![CDATA[Hotang, Keri Boru]]>;
<![CDATA[RONAULI SINAMBELA, EGI]]>;
<![CDATA[PUTRI NUR FATIMAH, ANISA]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[Manufacturing is one of the sectors of the company that has an important role in supporting the economic growth of a country, has the main activity of managing raw materials or raw materials so that they become finished goods and then sell them to consumers. This study aims to obtain empirical evidence about the effect of earnings growth and good corporate governance mechanisms on earnings quality using five independent variables, namely earnings growth (PL), independent commissioners (KOMIND), audit committees (KA), managerial ownership (KM), institutional ownership (KI) and the dependent variable, earnings quality (KL). The sampling technique used is purposive sampling. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 totaling 174 companies. The sample in this study were 26 (twenty six) manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results of multiple linear regression analysis showed that managerial ownership and institutional ownership had no effect on earnings quality while earnings growth variables, independent commissioners and audit committees had a positive effect on earnings quality.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Nopitasari]]>;
<![CDATA[Siti Widyarti, Widy]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[This study aims to determine whether the influence of Profitability on Firm Value and Dividend Policy on Firm Value in manufacturing companies in the general food and beverage consumption sector are listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses a quantitative approach. The population in this study are all manufacturing companies listed on the IDX. The sample determined by the purposive sampling method was 14 companies for 5 years (2017 - 2021). The analytical method used is multiple analysis. Data collection techniques use the reporting method through the official financial website www.finance.yahoo.com, www.idx.co.id, and the RTI Business application or www.rti.co.id. The data processing tool uses SPSS version 25. Hypothesis testing uses the t test and f test. Based on the results of the research, it shows that: 1) Profitability has a positive effect on firm value. 2) Dividend policy has a positive effect on firm value]]>
<![CDATA[PENGARUH PENGALAMAN DAN PROFESIONALISME TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Risqi Pertiwi, Aprilia]]>;
<![CDATA[Karininda, Aurel]]>;
<![CDATA[Ayu Astari, Feby]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis apakah pengalaman dan profesionalisme berpengaruh positif terhadap pendeteksian kecurangan laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kuesioner sebagai pengumpulan data sedangkan alat analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Responden dalam penelitian ini adalah karyawan PT Wasteforchange Alam Indonesia di Kota Bekasi. Peneliti menyebarkan kuesioner kepada sebanyak 100 responden dan berhasil terkumpul sebanyak 50 responden. Sehingga sampel dalam penelitian ini adalah 50 responden. Data yang terkumpul diolah dengan menggunakan SPSS Ver 25. Hasil penelitian menunjukkan bahwa pengalaman dan profesionalisme berpengaruh signifikan terhadap pendeteksian kecurangan laporan keuangan. Implikasi manajerial dari hasil penelitian ini antara lain dapat dijadikan dasar penilaian manajemen dalam merekrut karyawan dari segi pengalaman agar lebih ditingkatkan dan profesionalisme terhadap karyawan perlu dikembangkan kembali sehingga terhindar dari kecurangan laporan keuangan. yang dapat merugikan perusahaan]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Andini, Lembah Dewi]]>;
<![CDATA[Olga Ajim, Fransiska]]>;
<![CDATA[Ladava Cahya Agung, Fatah]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[Penelitian ini menguji pengaruh good corporate governance dan profitabilitas terhadap nilai perusahaan. Tata kelola perusahaan yang baik diukur menggunakan rumus Kepemilikan Manajerial dan profitabilitas menggunakan rumus Return on Asset. Komposisi nilai perusahaan menggunakan rumus Tobin's Q untuk menganalisis laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 . Berdasarkan hasil pengujian secara parsial terhadap 5 perusahaan sampel menunjukkan bahwa variabel good corporate governance berpengaruh negatif, sedangkan variabel profitabilitas berpengaruh positif terhadap nilai perusahaan.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING ]]>
<![CDATA[Andini, Lembah Dewi]]>;
<![CDATA[Azzaki, Muhammad]]>;
<![CDATA[Basariadi, Reiza]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![CDATA[This study aims to determine the effect of financial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used in this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.]]>
<![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 2 (2023): Edisi 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.]]>
