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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2023)" : 5 Documents clear
PENGARUH KEPUTUSAN KONSUMEN DALAM MEMBELI RUMAH DITINJAU DARI HARGA, LOKASI DAN PENDAPATAN Retno Dewi Wijiastuti; Yohanes Helfianus Mas Bria
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.74

Abstract

The high level of population density causes the need for residential houses to also increase. The aim of this research is to find out what factors influence consumers decisions in buying a house, in terms of price, location and income. This research uses primary data by distributing questionnaires to 90 people who have bought a house at KPR Putra Resident Malibela, Sorong City. This research uses multiple linear regression analysis with the SPSS version 20 application program. Meanwhile, the approach used in this research is quantitative and correlation methods. The results of the research show that price, location and income partially influence consumer decisions in buying a house. It is hoped that this research can become a basic reference or consideration for housing developers in determining the right marketing strategy or business strategy so that it can meet the needs, tastes and desires of consumers
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Andino Pratama; Rina Yuniarti; Ahmad Junaidi
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.75

Abstract

This study aims to examine the Effect of Good Corporate Governance on firm value in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 15 companies.This research is a quantitative research with secondary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product And Service Solution) application. Methods of data collection using data documentation.The partial results show that managerial ownership has a negative and significant effect on firm value, institutional ownership has a negative and significant effect on firm value, independent board of commissioners has a positive and insignificant effect on firm value.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
PENGARUH TARIF PAJAK, MEKANISME MEMBAYAR PAJAK, DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Asri Nur Hasanah; Wiwit Irawari
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.77

Abstract

This study discusses the Influence of Tax Rates, Mechanisms for Paying Taxes, and Awareness of Paying Taxes on MSME Taxpayer Compliance at the Serpong Pratama Tax Service Office. This study aims to examine the influence of tax rates, tax paying mechanisms, and awareness of paying taxes on MSME taxpayer compliance. This type of research is quantitative research. The population in this research is South Tangerang City MSME taxpayers, consisting of 3,568 taxpayers. The sample size was taken using the Slovin formula (10%) and a sample of 100 taxpayers was obtained. The data analysis technique is multiple linear regression analysis using SPSS V20. The research results show that tax rates, mechanisms for paying taxes, and awareness of paying taxes simultaneously have a positive effect on taxpayer compliance. Partially, tax rates and awareness of paying taxes have an influence and the mechanism for paying taxes has a negative influence on taxpayer compliance.
PENGARUH TINGKAT AKTIVITAS EKSPLORASI DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME PADA PERUSAHAAN PERTAMBANGAN Feolina Rosiana; Sri Luayyi; Prima Noermaning Attarie
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.78

Abstract

This research aims to determine the influence of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2021 period. The level of exploration activity is measured using the exploration aggressiveness indicator, company size is measured using Ln (total assets), and conservatism using the Net Asset Measure (NAM).The sampling technique used is a non-probability sampling method, namely the purposive sampling method. The sample used in this research was 7 mining sector companies during the 2018-2021 period. Data for this research was collected using documentation techniques. Hypothesis testing is carried out using multiple linear regression analysis by first conducting a classical assumption test.The results of this research show that partially and simultaneously the level of exploration activity and company size based on PSAK 64 have a positive and significant effect on conservatism. High exploration costs do not necessarily indicate future economic benefits so they will affect the quality of profits generated and are thought to also reduce conservatism in financial reporting. Large companies will tend to report relatively permanent low profits using the principle of conservatism to avoid high tax burdens.

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