cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Zulfahmi
Contact Email
azulfahmi86@gmail.com
Phone
+6282299917317
Journal Mail Official
jaatb@stietribhakti.ac.id
Editorial Address
Jl. Teuku Umar, Cut Mutia No.24, RT.002/RW.001, Sepanjang Jaya, Kec. Rawalumbu, Kota Bekasi, Jawa Barat, Indonesia. 17114
Location
Kota bekasi,
Jawa barat
INDONESIA
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 49 Documents
 1   2   3   4   5 
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 2 (2024): Edisi 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 2 (2024): Edisi 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 2 (2024): Edisi 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 2 (2024): Edisi 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 2 (2024): Edisi 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.
Influence of Profitability, Capital Structure, Liquidity and the Size of the Company to the Quality of Profits Prahasini Sekarwesma, Reska; Ilmiana Nur Isfani, Mutiara
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.321

Abstract

Purpose – penelitian ini membahas Earnings Quality dan faktor lainnya seperti Profitabilitas, Struktur Modal, Likuiditas dan Ukuran Perusahaan yang berfokus pada perusahaan sektor basic material. Penelitian ini menggunakan Modified Jones model sebagai pengukuran dari Kualitas Laba.  This study aims to test and analyze the effect of Profitability, capital Structure, Liquidity and company Size on earnings Quality. Design/methodology/approach – The population in this study used basic material companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. This type of research is quantitative research. The data collection technique used in this study used the purposive sampling method and obtained a total of 12 companies. The analysis method used is multiple linear regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Profitability variabel has a negative and statictically significant effect on earnings quality, the Capital Structure variabel has a negative and statistically insignificant effect on earnings quality, the Profitability variabel has a positive and statistically insignificant effect on earnings quality, and the Firm Size variabel has a positive and statictically insignificant effect on earnings quality.
The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022 Fathurohmah, Nabilah; Valentin, Michel; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.322

Abstract

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs. Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 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 Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.
The Effect of Net Profit Margin and Debt to Equity Ratio on Profit Growth Melisa, Dian; Hidayat, R Taufik
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.339

Abstract

Purpose – This study 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 study is profit growth sub sector banks which are listed on the Indonesia Stock Exchange in the period 2017 – 2022 as many as 12 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 net profit margin variable has a positive and statistically insignificant effect on profit growth, the debt to equity ratio variable has a positive and statistically insignificant effect on profit growth. Research limitations/implications – This research hopes to provide information regarding profit growth and can provide benefits in decision making and can be used as reference material for further research.
The Influence of Audit Quality, Accounting Conservatism, Financial Distress, and Leverage on Tax Avoidance in Banking Sub-Sector Companies Listed simarmata, epergamus; Dewi Andini, Lembah; Boru Hotang, Keri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.465

Abstract

Abstract Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance Design/methodology/approach: This research uses quantitative research. The sample of this study used a sample of bank sub-sector companies listed on the Indonesia Stock Exchange in 2017 - 2023. Sample selection based on certain criteria using purposive sampling method. The data used in the study was 98 observation data from companies in 7 reporting years. The analysis technique used to test the hypothesis is multiple linear analysis using EViews 9 software. Findings: The results of this study found that Audit Quality has a negative and statistically insignificant effect on Tax Avoidance. While Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Financial Distress has a negative and statistically insignificant effect on Tax Avoidance and Leverage has a positive and statistically significant effect on Tax Avoidance. Research limitations/implications: This study discusses Audit Quality, and other factors such as Accounting Conservatism, Financial Distress, and Leverage which focus on Bank Sub-Sector companies.

Page 5 of 5 | Total Record : 49

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 1 (2025): February 2025 Vol 3 No 2 (2024): Edisi September 2024 Vol 3 No 1 (2024): Edisi Februari 2024 Vol 2 No 2 (2023): Edisi September 2023 Vol 2 No 1 (2023): Edisi Februari 2023 Vol 1 No 1 (2022): Edisi Agustus 2022