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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 60 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 1 (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 1 (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 1 (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 1 (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.
Factors That Influence Share Prices In The Food And Beverages Subsector Listed On IDX 2021-2024 Wulandari Marbun, Aisyah; Santosa, Maliki Heru; Safitri, Khoirun Nuranisa
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (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.v4i1.646

Abstract

Purpose – This study aims to determine the effect of Profitability, Good Corporate Governance, Corporate Social Responsibility and Leverage on Share Price. Design/methodology/approach – This research uses quantitative data, the sample in this study is subsector food and beverages which are listed on Indonesia Stock Exchange in the period 2021-2024 as many as 40 companies selected through purposive sampling method. The analysis technique used is multiple linear regression analysis with E-views 9 as software. Findings – The results of this study indicate that the Profitability variable is not significant on Share Price, Good Corporate Governance is not significant on Share Price, Corporate Social Responsibility is significant on Share Price and Leverage is not significant on Share Price Research limitations/implications – This study only has several limitations that should be considered when interpreting the result. Sample size is limited to the subsector food and beverages and this research year only during 2021-2024
Pengaruh Pertumbuhan Perusahaan, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Opini Audit Going Concern Wulandari, Novita; Khair, Ikhlasul
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.327

Abstract

Purpose – This study aims to determine the effect of and Company Growth, Liquidity, Firm Size, and Profitability on Opini Audit Going Concern Design/methodology/approach – This research uses quantitative data, the sample in this study is the Property and Real Estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 in the period as many as 19 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 insignificant effect on the Opini Audit Going Concern, the Liquidity variable has a positive and statistically insignificant effect on the Opini Audit Going Concern, Firm Size has a negative and statistically significant effect on the Opini Audit Going Concern, Profitability has a positive and statistically insignificant effect on Opini Audit Going Concern. Research limitations/implications – This study discusses Opini Audit Going Concern and other factors such as Company Growth, Liquidity, Firm Size and Profitability which focus on Property and Real Estate sector companies
The Effect of Financial Performance and Sales Growth on Financial Distress Nur aisyah, Siti; Hotang, Keri Boru
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.631

Abstract

Purpose – This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and sales growth on financial distress. Design/methodology/approach – This research employs a quantitative approach. The sample consists of 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2024. The analytical technique used to test the hypotheses is multiple regression analysis with the assistance of Eviews 9 software. Findings – The results show that profitability has a significant effect on financial distress, meaning that the higher the profit earned, the lower the likelihood of the company experiencing financial difficulties. Leverage has a significant effect on financial distress, indicating that the higher the proportion of debt, the greater the risk of financial distress borne by the company. Firm size also has a significant effect on financial distress, suggesting that larger companies tend to have greater capacity to withstand financial pressure. Conversely, sales growth does not have a significant effect on financial distress. This can be explained by agency theory, in which managers often focus on increasing sales to demonstrate good performance to investors, but such an increase does not necessarily improve profit or cash flow. Thus, even when sales increase, the company’s financial condition does not automatically improve, and the risk of financial distress may still remain. Research limitations/implications – This study discusses financial distress and other factors such as profitability, leverage, firm size, and sales growth with a focus on the property and real estate sector. It applies the Altman Z-Score (1968) as a measure of financial distress.
Analysis of Factors Affecting Cash Holding in Technology Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024 melisa, dian; Pakpahan, Ramses
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.641

Abstract

Purpose – This study aims to determine the effects of Capital Expenditure, Sales Growth, Liquidity, and Cash Flow on Cash Holding Design/methodology/approach – This research uses quantitative data and consists of a sample of 14 Technology Companies listed on the Indonesia Stock Exchange from 2020 to 2024. Multiple regression analysis using EViews 9 Software was used to test the hypothesis Findings – The results indicate that Capital Expenditure has a negative and statistically insignificant effect on cash holdings, sales growth has a positive and statistically significant effect, liquidity has a positive and statistically significant effect, and cash flow has a positive and statistically significant effect Research limitations/implications – This research hopes to provide information on cash holdings and offer benefits in decision-making, as well as serve as a reference for further research
The Effect of Company Growth, Dividend Policy, Leverage, Capital Intensity On Accounting Conservatism Santosa, Nathania; Rahmah, Nunung Aini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.643

Abstract

Objective – This research aims to obtain empirical evidence about the effects of Company Growth, Dividend Policy, Leverage, and Capital Intensity on Accounting Conservatism. Design/Methodology/Approach – This research adopts a quantitative approach. The sample comprises 18 Energy sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2019-2023. To examine the proposed hypotheses, the study employs panel data regression analysis, utilizing Eviews 9 Software for the estimation and testing procedures. Findings – The results of this study found that Company Growth has a positive but statistically insignificant effect on Accounting Conservatism. Similarly, Leverage has a positive but statistically insignificant effect on Accounting Conservatism. In contrast, Capital Intensity has positive and significant effect on Accounting Conservatism. However, Dividend Policy has a negative and statistically insignificant effect on Accounting Conservatism. This study has certain limitations, as the Adjusted R-Square accounts for only 0,3% of the variation, suggesting that other factors outside the research model may affect Accounting Conservatism. Originality/Value – This research discusses Accounting Conservatism and other factors such as Company Growth, Dividend Policy, Leverage and Capital Intensity which focuses on energy sector companies. The research employs the Conservatism Accounting (CONACC) model as a measure of Accounting Conservatism. Future researchers are encouraged to employ alternative indicators beyond those used in this study in order to provide a more comprehensive understanding of Accounting Conservatism. Keywords – Company Growth, Dividend Policy, Leverage, Capital Intensity, Accounting Conservatism
The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable Adelia, Danur Dara; Rachmawati, Sistya
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.647

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the influence of green accounting and leverage on financial performance with good corporate governance as a moderating variable Design/methodology/approach – This study uses a quantitative research design. The sample consists of 52 property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis techniques used to test the hypotheses are multiple regression analysis and moderation interaction regression using EViews 9 software Findings – The results of this study indicate that green accounting has a negative effect and is not statistically significant on financial performance. Furthermore, leverage has a negative effect and is not statistically significant on financial performance, and good corporate governance has a negative effect and is not statistically significant on financial performance. However, good corporate governance does not strengthen the influence of green accounting on financial performance, and good corporate governance does not strengthen the influence of leverage on financial performance Research limitations/implications – This study discusses financial performance and other factors such as green accounting, leverage, and good corporate governance, focusing on companies in the property and real estate sector. This study contributes new insights by positioning good corporate governance as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amid increasing demands for sustainable business practices

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