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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 2 (2023)" : 10 Documents clear
PENGARUH RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA BANK PEMERINTAH DAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Ade Septia Rosyida; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1763

Abstract

This research aims to examine the effect of Return On Assets (ROA), Leiveriage, and Company Size on Tax Avoiidance. This study uses a sample of banking companies, namely: Government and Conventional Banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. With the sample used in this research consisting of 20 banks. The analysis methods used are 1. Descriptive Statistical Analysis, 2. Panel Data Regression, 3. Classical Assumption Test, 3. Hypothesis Testing. The hypothesis tests used are: Multiple Linear Regression Test, Determination Coefficient Test, Simultaneous Significance Test (F Statistical Test), Individual Parameter Significance Test (t Statistical Test). The results showed that partially only Return On Assets (ROA) has a negative and significant effect on Tax Avoidance which is proxied by ETR. While Leverage and Company Size have no effect on Tax Avoidance.  The results of the F test show that Return On Assets (ROA), Leverage, and Company Size together have an effect on Tax Avoidance.Keywords: ETR; Tax Avoidance; Return On Assets (ROA); Leverage; Company Size.
TINJAUAN KEPATUHAN PAJAK ATAS PENERAPAN E-BILLING DAN E-FILING WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG Dinda Safitri Kurniawati; Afifa Nurhanifah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1876

Abstract

This study aims to review the implementation of e-billing and e-filing, the level of compliance of Individual Taxpayers and SMEs, and the effect of the COVID-19 pandemic on the use of e-billing and e-filing. This research was conducted at KPP Pratama Temanggung for Individual Taxpayers periods 2018 - 2020. The results of the study can be concluded that KPP Pratama Temanggung has implemented the use of e-billing and e-filing, and the level of compliance seen from the period of submitting Annual Tax Returns in 2020 the number of Taxpayers who filed Tax Returns on time has decreased. The effect of the COVID-19 pandemic on tax payments in 2020 on the amount of tax revenue from MSME taxpayers has decreased. Meanwhile, the effect of the COVID-19 pandemic on the reporting of Annual Tax Returns does not affect e-filing reporting when viewed from the increase in the realization of the submission of Annual Tax Return reporting. However, when viewed from the level of compliance of the Annual Tax Return reporting period with e-filing, Taxpayers who submit Annual Tax Returns with e-filing on time have decreased.Keywords: E-billing, E-Filling, Tax Compliance
PENGARUH KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, RETURN ON ASSET, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Ratya Vica Auliana; Dipateruna Awaloedin; Reza Fahlevi Lubis
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1623

Abstract

Tax avoidance is an action taken intentionally to reduce the payment of tax obligations. This study aims to obtain empirical evidence regarding the effect of Institutional Ownership, Audit Quality, Return on Assets, and Leverage on Tax Avoidance. The sample used in this study is an agricultural company listed on the Indonesia Stock Exchange. The sampling technique was carried out by purposive sampling method which was used to select samples based on certain criteria, so that 75 samples were obtained from 15 companies during the last 5 years. The results of the study show that return on assets and leverage have a positive effect on tax avoidance. Meanwhile, audit quality has a negative effect on tax avoidance, and institutional ownership has no effect on tax avoidance.Keywords: Audit Quality; Institutional Ownership; Leverage; Return On Asset; Tax Avoidance.
FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19 Syifa Kemala Mukaromah; Widyahayu Warmmeswara Kusumastati; Triani Arofah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1808

Abstract

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capital
THE SUSTAINABILITY REPORT ON COMPANY VALUE IN THE SRI-KEHATI INDEX PERIOD 2019 -2021 Kadek Wisnu Bhuana
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1624

Abstract

The purpose of this study was to find out whether the disclosure of the sustainability report on economic, environmental, and social dimensions influences firm value. Disclosure of the sustainability report on economic, environmental and social dimensions only has an effect of 29.2 % of company value. Disclosure of the sustainability report on the economic dimension has a positive effect on the company value of the sri-kehati index in 2019 - 2021. Disclosure of the sustainability report on the environmental dimension has a positive effect on the company value contained in the sri-kehati index in 2019 - 2021. Disclosure of the social dimension of the sustainability report has a negative effect on value companies listed in the sri-kehati index for 2019 – 2021. Disclosure of sustainability reports on economic, environmental, and social dimensions only has a positive effect on company value. Keywords: Firm Value, Sustainability Report
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL KABUPATEN DAN KOTA JAWA TIMUR TAHUN 2019-2021 Ibnu Anggun Priyono; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1802

Abstract

This research aims to analyze the influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Province. The research objects consist of 38 cities and regencies in East Java Province for the 2019 - 2021 period which can be accessed via the official website at www.djpk.kemenkeu.go.id. The data used in this research is secondary data and the sample selection method uses a saturated sampling method. The testing steps were implemented using a multiple linear regression analysis approach. The research results show that Regional Original Income has a positive effect on Capital Expenditures, General Allocation Funds have a negative effect on capital expenditures, and Special Allocation Funds have a positive effect on capital expenditures. Regional governments need to formulate budget strategies so that autonomous regions can manage them effectively, efficiently and economically.Keywords: Capital Expenditures; Special Allocation Fund; General Allocation Fund; Locally-Generated Revenue
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA UNTUK TAHUN 2018-2021 Maria Gabriela Pranata; Asih Anggarani; Gabriel P Aryanindita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1797

Abstract

This study aims to analyze the effect of managerial ownership, leverage, and public ownership on accounting conservatism in mining companies in Indonesia for the year 2018-2021. By using purposive sampling data collection criteria, 27 companies were found. This study uses multiple linear regression analysis and uses two supporting theories, namely signaling theory and agency theory. Based on the results of analysis testing, managerial ownership has no effect on accounting conservatism. Meanwhile, leverage and public ownership have a significant positive effect on accounting conservatism. Keywords: managerial ownership; leverage; public ownership; accounting conservatism
PENGGUNAAN APLIKASI MOBILE KASIR BAGI UMKM DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Salsabila Almas; Nurul Nazilah Khairiyah; Nurul Yuliana; Farah Fadhilah; Marcella Mutiara Dewi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1750

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role as the backbone of the country's economy. However, MSMEs actors do not understand the importance of preparing financial statements. The development of the industrial revolution 4.0 era has made innovations by making various technological developments. The mobile cashier application is a form of technological development in the accounting field that can assist MSMEs actors in compiling financial reports according to established standards. This study aimed to analyze the application of a mobile cashier application to help improve the quality of financial reports for MSMEs actors. The method used is the PIECES method. The assessment indicators include performance, information, economy, control, efficiency, and services. The results showed that the presence of a mobile cashier application helped them improve the quality of financial reports.Keywords: MSMEs, Mobile Cashier, PIECES Method, Quality of Financial Statements
FAKTOR FAKTOR YANG MEMPENGARUHI EFISIENSI PERUSAHAAN PADA BANK PEMBANGUNAN DAERAH TAHUN 2015 - 2019 Silvia Agustin Tiara; Syahril Djaddang; JMV Mulyadi; Syailendra Syailendra
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1657

Abstract

This study aims to find out and analyze whether the variables ROA, CAR, BOPO, and NPL affect the efficiency of companies at Regional Development Banks (BPD) and determine the effect of earnings quality as a moderator. The sample used in this research comes from BPD in Indonesia with audited financial statements. The population was taken from the period 2015 to 2019. The data used is secondary data using multiple linear regression analysis techniques. The results of this study indicate that the CAR and NPL variables have a significant effect on efficiency, while the ROA and BOPO variables do not have a significant effect on efficiency, the existence of Profit Quality as a moderator of the four independent variables also does not have a significant effect on BPD efficiency in Indonesia in 2015 -2019. The magnitude of the effect of the variables ROA, CAR, BOPO, NPL, and Profit Quality as a moderator has a coefficient of determination of 27.8%. In comparison, 72.2% efficiency is explained by other variables outside of this study.Keywords: Operating Expenses to Operating Income, Capital Adequacy Ratio, Profit Quality, Non Performing Loans, Return On Assets
MEMPERKUAT SISTEM PENGENDALIAN MANAJEMEN PERUSAHAAN MELALUI TATA KELOLA BAIK Aditya Fadillah Azka; Ludwina Harahap
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1823

Abstract

Management control and good governance are two concepts that are interrelated and mutually supportive. Management control is an important process in maintaining company performance and effectiveness, while good governance plays an important role in maintaining integrity and transparency in controlling company management. This study uses the literature study method to analyze the relationship between good governance and management control. The results show that there are two important aspects in strengthening the company's management control system through good governance, namely increasing transparency and reporting, as well as increasing accountability and risk management. Good transparency in financial and operational reporting allows management to effectively monitor company performance and identify problems quickly. Meanwhile, strong accountability helps reduce errors, abuse, and risks associated with company operations.  Keywords: Accountability; Management Control; Good Governance; Reporting; Risk; Transparency

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