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[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 2 (2023): Edisi September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![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[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR BARANG KIMIA DASAR DAN SUB SEKTOR BARANG KIMIA KHUSUS ]]>
<![CDATA[Widiyanto, Aditya]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.347
<![CDATA[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.]]>
<![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 2 (2023): Edisi September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![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[KUALITAS LABA PADA SEKTOR INFRASTRUKTUR KONTRUKSI BANGUNAN DAN JASA TELEKOMUNIKASI NIRKABEL DITINJAU DARI STRUKTUR MODAL DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Putri Meiliana, Nadya]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.350
<![CDATA[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.]]>
<![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 2 (2023): Edisi September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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<![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[Dewi Andini, Lembah]]>
<![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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<![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[PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SUB SEKTOR JASA PENYEDIA KESEHATAN DAN SUB SEKTOR FARMASI ]]>
<![CDATA[Agusty, Bimo]]>;
<![CDATA[Andini, Lembah Dewi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.355
<![CDATA[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]]>
<![CDATA[PENGARUH RISIKO KREDIT DAN RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Nur Agnia, Aprilia]]>;
<![CDATA[Sari, Egi Gumala]]>
<![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.v2i1.358
<![CDATA[Purpose: This study aims to determine the effect of Credit Risk and Liquidity Risk on Financial Performance. Design/methodology/approach: This research uses quantitative data, the sample in this study is basic financial sector bank which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 27 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 Credit Risk has a negative and statistically significant effect on Financial Performance and Credit Risk has a negative and statistically significant effect on Financial Performance. Originality/value: This research discusses financial performance and other factors such as credit risk and liquidity risk which focuses on banking sector companies listed on the Indonesian stock exchange. This research uses a fixed effect model as a measurement of financial performance.]]>
<![CDATA[AUDIT DELAY PADA SEKTOR PERBANKAN DI INDONESIA ]]>
<![CDATA[Dela Sasmita, Anggi]]>;
<![CDATA[Sari, Egi Gumala]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.360
<![CDATA[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.]]>
<![CDATA[PERTUMBUHAN LABA PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE ]]>
<![CDATA[Mahdi, Alvian]]>;
<![CDATA[Boru Hotang, Keri]]>
<![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.v2i2.362
<![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]]>
