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Trilogi Accounting & Business Research
Published by Universitas Trilogi
ISSN : 27212025     EISSN : 28299876     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 4, No 1 (2023)" : 10 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Reyno Marchel; Annisa Kanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1601

Abstract

The purpose of this study is to obtain empirical evidence and analyze the effect of the independent variable on the dependent variable. The independent variables used in this study are firm size, firm age, independent board of commissioners, audit committee, sales growth, and leverage. While the dependent variable in this study is tax avoidance. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2020. The number of samples in this study were 60 companies with a total of 180 data. The method used in this research is purposive sampling method and this study uses multiple regression analysis to test the hypothesis. The result of this research is that sales growth has an effect on tax avoidance. Meanwhile, firm size, firm age, independent board of commissioners, audit committee, and leverage have no effect on tax avoidance.Keywords: Audit Committee; Company Age; Company Size; Independent Board of Commissioners; Leverage; Sales Growth; Tax Avoidance
ANALISIS PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM Syarafina Putri; Aloysius Harry Mukti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1593

Abstract

The aims of this study are to analyze the effect of the Dividend Payout Ratio on stock prices, the effect of Return on Assets on Stock Prices, and the effect of sales on stock prices. This study consisted of 549 samples from sector manufacturing companies listed on the Indonesia Stock Exchange from the 2017-2019 period. The data used in this study is secondary data, the sample was gathered using the purposive sampling method, and the tests were carried out using data regression analysis. The results of this study indicate that the Dividend Payout Ratio variable has a positive significant effect on stock prices, the Return on Asset has a positive significant on Stock Prices, and the Sales variable has a significant positive significant effect on Stock Prices.Keywords: Dividend Payout Ratio, Return on Assets, Sales, Stock Prices.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI Raya Mercury Andreini; Lili Safrida
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1597

Abstract

This research aims to determine the effect of profitability, liquidity, leverage, activity, and sales growth on financial distress. This research was quantitative research with logistic regression as a data analysis technique. The research samples were 61 companies from the Property, Real Estate, and Construction Sectors listed on IDX in the 2018-2020 periods which were selected using the purposive sampling method. The results showed that profitability, liquidity, and activity significantly affected financial distress. Meanwhile, leverage and sales growth had an insignificant effect on financial distress. Therefore, companies as well as investors and creditors should consider financial ratios, especially profitability, liquidity, and activity as information material in assessing the company's financial distress condition.Keywords: Activity; Financial Distress; Leverage; Liquidity; Profitability; Sales Growth
BALANCED SCORECARD SEBAGAI METODE MENINGKATKAN KELANGSUNGAN USAHA SUPERMARKET PADA MASA PANDEMI COVID-19 Anindya Anindya; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1349

Abstract

The purpose of this research is to find out that a performance measurement system with a balanced scorecard can be a tool for maintaining the continuity of Papaya Fresh Gallery's business so that it can survive during the pandemic. This research uses the method of analysis of validity test, reliability test, descriptive qualitative, and also descriptive quantitative. Primary data is obtained through questionnaires distributed to customers and employees, while secondary data is obtained from financial reports, that are appropriate to the topic as well as from journals. The results obtained from this study show that with COVID-19 which caused a global crisis, performance measurement with the balanced scorecard is useful for decision-making in making performance designs so that companies can know the compcompanyition to be able to make decisions and make strategies to survive and compete. with other foreign supermarkets as well as with other competitors so that the company can continue its business.Keywords: Balanced Scorecard, Business Continuity,  Performance measurement
PENGARUH EKSEKUTIF WANITA, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP FINANCIAL DISTRESS Eny Purwaningsih; Riza Zelina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1622

Abstract

The purpose of this study is to find out empirically about the influence of female executives, capital structure, and profit growth on financial distress either partially or simultaneously in retail sub-sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research uses causal-comparative research which is used to determine the causal relationship between two or more variables. The sample in this study is retail companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that partially there was a capital structure variable (debt to equity ratio) that had a negative effect on financial distress, profit growth variables had a negative effect on financial distress, and female executives had no effect on financial distress.Keywords: Female Executives, Capital Structure, Profit Growth, Financial Distress
PENGARUH STRUKTUR MODAL DALAM MEMEDIASI HUBUNGAN ANTARA DIVERSFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN Aditya Nur Agustian; Fakhrizal Ramadhan; Hanifa Aulia; Dyah Ayu Sulistyorini; Monica Weni Pratiwi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1493

Abstract

The purpose of this study was to examine the direct effect of diversification and capital structure variables on financial performance, as well as the indirect effect of capital structure on company financial performance. The population of this research is the automotive and component companies listed on the Indonesia Stock Exchange in the 2015-2019 period amounting to 65. The sampling technique used is the purposive sampling method. The data analysis method used was path analysis and Sobel test using SPSS software. The results show that diversification does not affect the capital structure, diversification and capital structure affect the company's financial performance, and capital structure does not mediate the relationship between diversification and the company's financial performance. The limitation in this study is that it only uses one type of measurement of the company's financial performance. The results of this study are expected to contribute to the field of financial accounting.Keywords: Capital Structure, Diversification, Financial Performance
FAKTOR-FAKTOR PENENTU PENILAIAN KEMBALI ASET TETAP UNTUK MENINGKATKAN ARUS KAS DAN POSISI PASAR Dhandy Yusuf; Indra Satria; Eka Sudarmaji
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1604

Abstract

This study discusses the implementation of fixed asset revaluation by taking case studies on manufacturing companies listed on the IDX in 2019-2021. Fixed asset revaluation is an action that may be required to describe the actual value of a company's assets accurately. This study aimed to determine the significance of leverage, decrease in operating cash flow, market book ratio, firm size, and intensity of fixed assets on revalued fixed assets. Statistical methods used in this study are descriptive statistics, overall fit model, fit test, Nagel Kerke (R-Square), and logistic regression. Samples were taken using a purposive sampling technique. The final sample is 193 manufacturing companies listed on IDX in 2019-2021. The results of this study indicated that company size and market book ratios significantly affect fixed asset revaluation. Leverage decreased operating cash flow and fixed asset intensity had no significant effect on the revaluation of fixed assets.Keywords: Cash flow, Company size, Fixed asset intensity, Fixed asset revaluation, Leverage, Market book ratio
PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Alqarana Maylinda Anggraeni; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1404

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate the relationship between tax socialization, education level, taxation comprehension, and government regulation No. 23 of 2018 on MSME taxpayer compliance. This research was done by forty East Jakarta MSME respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study demonstrates that tax socialization and comprehension affect MSME taxpayer compliance, while education level has no effect.Keywords: Tax Socialization, Education Level, Tax Understanding PP No. 23 of 2018
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN PEKERJAAN BEBAS Ahmad Maulana Sandria; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1642

Abstract

The study aimed to investigate and analyze how much influence tax knowledge, self-assessment system, application of e-filing, and tax sanctions have on taxpayer compliance of independent workers. The approach used in this research is the quantitative method.  Individual taxpayers who carry out independent work at PT BRI Life Insurance, KS Tubun branch as the research population. used as the sampling method used was purposive sampling. The number of selected samples was 72 respondents. The results of this study indicate that taxpayer compliance is influenced by the tax sanction variable.Keywords: Tax Knowledge; Self Assessment System; E-Filling; Tax Sanctions
PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP INFORMASI PELAPORAN KEUANGAN PDAM JAMBI Emilia Ruth Claudia
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1615

Abstract

The purpose of this research aims to (1) the influence of human resource, technology, and internal control accounting on the information of financial reporting, (2) the influence of human resources towards the information of financial reporting, (3) the influence of technology towards in information of financial reporting, (4) the influence of internal control accounting towards the information of financial reporting. The sample population used in this research are the head and staff of financial, administration, and subsection in PDAM of Jambi Province. The Saturation Sampling Technique is used here. The data analysis technique used is multiple regression. The result shows that (1) the human resource, technology, and internal control accounting influences toward information of financial reporting, (2) the human resource influences toward information of financial reporting, (3) the technology not influences toward information of financial reporting, (4) the internal control accounting influences toward information of financial reporting. Keywords: Human; Information; Internal Control; Financial Reporting; Technology

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