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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 54 Documents
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MEASURING THE ATTRACTIVENESS OF PROPERTY ISSUERS: AN EMPIRICAL STUDY OF FACTORS DETERMINING COMPANY VALUE (2021-2024) Wulandari, Novita; Hidayat, R Taufik; Widiyati, Dian
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 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.v4i2.634

Abstract

Abstract: This study aims to determine the effect of Company Growth, Liquidity, Company Size and Profitability on Firm Value. Purpose: This study uses quantitative data, the sample in this study were Property & Real Estate sector companies listed on the Indonesia Stock Exchange in the 2021-2024 period, totaling 44 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 Company Growth variable has a positive and statistically significant effect on Firm Value, Liquidity has a negative and statistically insignificant effect on Firm Value, Company Size has a negative and statistically significant effect on Firm Value, Profitability has a positive and statistically insignificant effect on Firm Value. Originality/value: This study discusses Company Value and other factors such as Company Growth, Company Size Liquidity and Profitability which focus on Property & Real Estate sector companies.
Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials Prahasini Sekarwesma, Reska; Pakpahan, Ramses; Alexander, Nico
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 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.v4i2.635

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting Conservatism. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 16 companies in the industrials sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Cash Flow has a positive effect on Accounting Conservatism, as does Leverage. Firm Size has a negative influence on Accounting Conservatism, while Management Ownership has no influence on Accounting Conservatism. Research limitations/implications – This study discusses Accounting Conservatism and other factors such as Cash Flow, Leverage, Firm Size and Managerial Ownership that focus on industrial sector companies. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND LIQUIDITY ON EARNINGS QUALITY IN THE PRIMARY CONSUMER GOODS SECTOR LISTED ON THE IDX IN 2014-2024 Valentin, Michel; Hotang, Keri Boru; Widianingsih, Indi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 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.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Pardede, Winda Natalia; Andini, Lembah Dewi; Airawaty, Diana
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 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.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.

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