Trilogi Accounting & Business Research
TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan informasi, serta memberi alternatif pemecahan masalah bagi para peneliti, akademisi, dan praktisi di seluruh Indonesia, khususnya di bidang Akuntansi dan Bisnis. TABR diterbitkan dua kali setahun pada bulan Juni dan Desember. TABR menerima artikel baik berupa penelitian kuantitatif maupun kualitatif, baik yang ditulis dalam Bahasa Indonesia maupun Bahasa Inggris. Artikel yang dipublikasikan di TABR sepenuhnya menjadi tanggung jawab penulis dan redaksi dapat mengedit naskah tanpa mengubah substansi artikel. Untuk meningkatkan kualitas publisitas, TABR juga bekerjasama dengan ALJEBI (Aliansi Pengelola Jurnal Berintegritas Indonesia). Topik utama (dan tidak terbatas) dalam TABR adalah: ▪ Akuntansi Keuangan dan Pasar Modal ▪ Akuntansi Manajemen dan Keperilakuan ▪ Sistem Informasi, Pengauditan, dan Etika Profesi ▪ Perpajakan ▪ Akuntansi Syariah ▪ Tata Kelola dan Akuntansi Keberlanjutan ▪ Kecurangan dan Akuntansi Forensik ▪ Akuntansi Sektor Publik ▪ Pendidikan Akuntansi ▪ Manajemen dan Bisnis
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<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Yusti La Batta]]>;
<![CDATA[Agus Endro Suwarno]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v1i1.1236
<![CDATA[The firm value is a condition that has been achieved by a company and the firm value as a public trust and image of the company. The purpose of this study was to examine the effect of good corporate governance and it is effect on firm value empirical studies on automotive and component companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The population used in study were companies and components listed on the Stock Exchange Indonesia (IDX) in 2015-2020. The type of data in this study is secondary data obtained from www.idx.co.id. The sampling method was purposive sampling according to the specified criteria. The number of samples collected was 57 samples. With 33 outliers it becomes 57 samples. So that only 12 companies are used that meet the criteria. The data that has been collected is analysed using data analysis first carried out by testing classical assumption then testing hypotheses. Classical assumption in this study using normality test, multicolinearity test, autocorrelation test and heteroscedastiscity test, while hypothesis testing uses multiple linear regression analysis with t test, f test and coefficient of determination test. The result of this study indicate that the audit commite variable affects the firm value while board of directors, managerial ownership, independent board of commissioners and leverage has no effect on firm value.]]>
<![CDATA[PENGARUH FREE CASH FLOW DAN RISK-TAKING TERHADAP PEMBAGIAN DIVIDEN (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Fierana Firsty]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v3i1.1285
<![CDATA[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Risk-Taking dan Free Cash Flow terhadap pembagian dividen pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Metode penelitian kuantitatif digunakan untuk membuktikan hipotesis yang diajukan. Data sekunder diperoleh sebanyak 60 dari 15 perusahaan, selanjutnya data kami analisis dengan menggunakan analisis regresi berganda. Hasil analisis yang kami peroleh menunjukkan bahwa H1 tidak terbukti dimana variabel arus kas bebas (FCF) tidak memberikan pengaruh yang signifikan terhadap pembagian dividen perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia 2017-2020. Penelitian kami mampu membuktikan H2 bahwa Risk-Taking memberikan pengaruh positif secara signifikan terhadap pembagian dividen dengan nilai signifikasi sebesan 0.038 dan t-hitung sebesar 2,135. Hasil penelitian kami menemukan bahwa semakin besar risk taking dalam suatu perusahaan perbankan, maka semakin tinggi pembagian dividen dalam bank tersebut. Arus Kas Bebas dan Pengambilan Risiko tidak berpengaruh (simultan) terhadap pembagian dividen.Kata Kunci: Free Cash Flow, Risk-Taking, Dividen ABSTRACT The study aimed to determine the effect of Risk-Taking and Free Cash Flow on dividend distribution in banking companies listed on the Indonesia Stock Exchange (IDX) for 2018 – 2020. The quantitative methods are used to prove the proposed hypothesis. Secondary data obtained as many as 60 from 15 companies, then our data were analyzed using multiple regression analysis. The results show that H1 is not proven where the variable free cash flow (FCF) is not significant in the distribution of dividends for companies in banking sectors listed on the Indonesia Stock Exchange 2017-2020. Our research can prove H2 that Risk-Taking has a significant positive effect on dividend distribution with a significance value of 0.038 and an at-count of 2.135. Our study found that the greater the risk-taking in a banking company, the higher the dividend distribution in the bank. Free Cash Flow and Risk-Taking do not affect (simultaneously) dividend distribution. Keywords: Free Cash Flow, Risk-Taking, Dividend]]>
<![CDATA[FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Filicia Devina Kurniawan]]>;
<![CDATA[Debora Debora]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v1i1.1243
<![CDATA[The purpose of this study was to obtain empirical evidence about the factors that affect earnings management in manufacturing companies. The independent variables used in this study are Firm Size, Audit committee, Leverage, Independent Board of Commissioners, Return On Asset, Managerial Ownership, and Institutional Ownership. The sample obtained in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 3 years in the period 2017 - 2019. There are 38 companies that meet the criteria by using purposive sampling method and multiple regression analysis for hypothesis testing. The results show that the variables of Firm Size, Audit Committee, Leverage, Independent Board of Commissioners, Retun On Asset, Managerial Ownership, and Institutional Ownership have no effect on earnings management.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, RISIKO PASAR, PROFITABILITAS, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Energi Yang Terdaftar di BEI Periode 2013 - 2020) ]]>
<![CDATA[Feby Aulia Zahara]]>;
<![CDATA[Ludwina Harahap]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v3i1.1311
<![CDATA[Corporate competition is not one of the things that are foreign to the business world. All companies are competing to improve their company's performance in order to increase competitiveness in attracting potential investors to invest in their companies. One of them is by maximizing the value of the company. This research focuses on several challenges facing companies in the current economic development to increase firm value, which the principle of going concern or business sustainability Corporate Social Responsibility (CSR), Market Risk, Profitability, Firm Age, and Firm Size. This research used Energy Companies (Listed on IDX 2013 – 2020) as the population. This research used purposive sampling method, quantitative data based on Financial Statement Report and Annual Report. The research data proceed using SmartPLS 3.0 application. The results of this research show that CSR has a negative effect on firm value, market risk has no significant effect on firm value, profitability has a significant effect on firm value, firm age has no significant effect on firm value, and firm size has a significant effect on firm value. ]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Feby Mardyanti]]>;
<![CDATA[Praptiningsih Praptiningsih]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
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DOI: 10.31326/tabr.v1i1.1223
<![CDATA[This research was conducted to test the effect of variables of Company Size, Fee Audit, Audit Tenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primary consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 which were selected based on purposive sampling methods and also referred to the selected criteria. The sample data was obtained by 59 companies with a total sample of 177. The quality of audits in the study was measured using a proxy of the size of a public accounting firm. The analysis technique used is logistic regression with a significance rate of 5%. The results showed that (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audit had a significant effect on audit quality (3) audit tenure had no significant effect Positive to Audit Quality (4) Audit Rotation has no effect on Audit Quality. ]]>
<![CDATA[KEPATUHAN DAN KESADARAN WAJIB PAJAK UMKM DALAM MEMINIMALISIR KECURANGAN PAJAK DI WILAYAH JAKARTA DAN BEKASI ]]>
<![CDATA[IGP Ratih Andaningsih]]>;
<![CDATA[Wahyu Murti]]>;
<![CDATA[Yolanda Yolanda]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
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DOI: 10.31326/tabr.v1i1.1263
<![CDATA[The Author in conducting rsearch and community service activities wants to know the level of compliance and awareness of MSME taxpayers on tax obligations to pay taxes and report annual tax returns and reporting annual tax returns both manually and online on time.The purpose of this study is to better know and understand compliance and awareness to pay taxes and to report annual tax returns in reporting taxes owned.Through this qualitative descriptive study using content analysis with 15 informants on the results of long distance interviews from representatives of MSMEs in the Pondok Melati Sub District,Bekasi City,West Java and 10 key informants in Cipayung District,East Jakarta. Improvement of MSMEs business performance in terms of beingaware of carrying out tax obigations and being able to support the strengthening sector of state revenue for quality domestic MSMEs and fiscal taxes in a productive economic network in order to increase state income in the domestic tax sector. The limitation of the research is that it is limited to understanding and knowing the level of compliance and awareness of MSME taxpayers to pay taxes and reporting annual tax returns on time. The contribution of this research is the compliance and awareness of MSME taxpayers in paying taxes.Py their taxes and report their annual tax returns on time without any element of fraud.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, CASH FLOW, DAN PROFIT TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Novelina Caesar Ramadhanti]]>;
<![CDATA[Subagyo - -]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v1i1.1218
<![CDATA[This study aims to provide empirical evidence on the effect of corporate governance, cash flow and profit on financial distress conditions in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). This research is expected to be useful as a reference for similar studies and to provide information related to financial distress conditions. The dependent variable in this study is financial distress which is measured using the Altman Z-Score model. The independent variables in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of boards of directors, the audit committee size, cash flow and profit. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling and data analysis techniques, namely logistic regression analysis. The results of this study indicate that institutional ownership, cash flow and profit have a significant negative effect on financial distress, then the number of boards directors and the size of the audit committee size have a significant positive effect on financial distress. Meanwhile, managerial ownership and the proportion of independent commissioners has no significant effect on financial distress conditions.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP EFFECTIVE TAX RATE PADA BADAN USAHA MILIK NEGARA (BUMN) ]]>
<![CDATA[Rani Faradilla]]>;
<![CDATA[Anies Lastiati]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v1i1.1278
<![CDATA[This study has a purpose, namely to determine the effect of independent commissioners and audit committees on the effective tax rate (ETR). The results of this study indicate that the independent commissioner has no effect on the effective tax rate (ETR), which means that the existing independent commissioner only meets the provisions of existing regulations and does not have an impact on tax policy. weak tax payments and audit committees have a negative effect on the effective tax rate (ETR), which means that the more audit committees with accounting and/or finance backgrounds, the lower the ETR, the greater the number of audit committees with accounting and/or tax backgrounds, the higher as well as tax avoidance. This study uses a sample of companies in BUMN for the period 2017 – 2019 with a purposive sampling method.]]>
<![CDATA[ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Reynaldi Surya Prayonggie]]>;
<![CDATA[Yohanes Yohanes]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v1i1.1221
<![CDATA[This study aims to obtain empirical evidence and analyze the effect of financial stability, external pressure, change of directors, financial targets, ineffective monitoring, nature of industry, frequent number of CEO's picture. The number of samples used in this study is 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 using the purposive sampling method in the sampling process. This study uses multiple regression methods in order to explain the effect of independent variables on the dependent variable of fraud on financial statements. The greater the external pressure, the less likely there is to be fraudulent financial statements. The bigger the financial target, the lower the fraud on the financial statements. The higher the level of nature of the industry, the difficulty in fraud on financial statements will occur. The novelty of this research is the addition of ineffective monitoring, financial target variables and the frequent number of CEO's picture. This research is expected to contribute to the development of theories, especially those related to fraudulent acts on financial statements such as fraud diamonds, fraud pentagons, and signaling theory and can contribute to developing variables used in further research.]]>
<![CDATA[ANALISIS TINGKAT PEMAHAMAN DAN KESIAPAN PELAKU UMKM TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERBASIS SAK EMKM ]]>
<![CDATA[Linda Francisca Fiani]]>;
<![CDATA[Sri Opti]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
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DOI: 10.31326/tabr.v3i1.1283
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) have an important role in economic growth and development with the formation of GDP and labor uptake. However, MSMEs have various problems, especially in terms of recording financial statements. The purpose of this study was to determine the effect of the level of understanding and readiness of MSME actors on the implementation of financial statements based on SAK EMKM. This study uses quantitative research with a descriptive approach. The sampling technique used is simple random sampling method. This study processed the primary data obtained using a questionnaire distributed to 100 MSME actors in the Musi Market, Depok City. The tool used to analyze the relationship of variables in this study is Partial Least Square (PLS) version 3.3.3. The results showed that the level of understanding and readiness of MSME actors had a positive and significant effect on the implementation of SAK EMKM-based financial reports. This research is expected to be a reference for accountants associations to conduct socialization and training related to the preparation of financial reports for MSME actors in accordance with SAK EMKM.]]>
