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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 27 Documents
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PENGARUH AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG MENGIKUTI PROGRAM PENILAIAN PERINGKAT KINERJA PERUSAHAAN DALAM PENGELOLAAN LINGKUNGAN HIDUP (PROPER) Aisyah Suhendra; Yusuf Faisal; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

This research test the influence of the environtmental accounting (EAPI) and environtmental performance (PROPER) from financial performance . Financial performance using return on assets from financial statement that adopt PROPER and listed at Indonesia Stock Exchange (IDX) in 2017 and 2018. The results of multiple regression of 94 sample showed that only environtmental performance have impact while envireontmental accounting have no impact to financial performance
PENGARUH PROFITABILITAS, KINERJA KEUANGAN, STRUKTUR MODAL TERHADAP HARGA SAHAM SYARIAH Mohammad Derry Yalbuk Ramadhan; Lembah Dewi Andini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

This study aims to determine the effect of profitability, financial performance, capital structure on sharia stock prices. The Independent variables in this study are profitability, financial performance and capital structure. The dependent variable is the Islamic stock price. The research method uses quantitative methods. The population in this study are companies registered in the Jakarta Islamic Index (JII) during 2015-2019. The research sample of this study were 14 companies listed on the Jakarta Islamic Index obtained by purposive sampling. The analysis technique used in this study is multiple linear regression. The results showed that profitability had a significant effect on sharia stock prices, financial performance had a significant effect on sharia stock prices and capital structure had a significant effect but negative on sharia stock prices.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, KINERJA PERUSAHAAN TERHADAP HARGA SAHAM DIMODERASI OLEH OPINI AUDIT PADA PERUSAHAAN MAKANAN DAN MINUMAN Rifa Nadira Fulliani; Yusuf Faisal; Siti Rahma Hanifah Royani
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

The purpose of this study was to analyze the effect of liquidity, company size, company performance on stock prices moderated by audit opinion on food and beverage companies listed on the Indonesia Stock Exchange 2013-2018. The time period of this research is 2013-2018, with the sampling technique using purposive sampling. The number of samples that meet the criteria is 13 companies from 32 food and beverage companies listed on the Indonesia Stock Exchange during this research period. This research uses quantitative methods with data analysis methods using multiple linear regression analysis with the classical assumption test first. By testing the hypothesis using partial significance test (t test) and simultaneous significance test (F test) and the coefficient of determination (Adjusterd R2) processed with the output eviews. The results of this research title explain that liquidity, company size, company performance. Simultaneously liquidity has a significant effect on stock prices with a significance level, firm size has no effect on stock prices, Company performance has a positive and significant effect on stock prices, Audit opinion moderates liquidity affects stock prices, Audit opinion moderates the size of the company and affects stock prices, Audit opinion moderates the company's performance. stock price.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR PROPERTI Shinta Dewi Astari; Edi Sihotang; Sabam Hutajulu
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

Before carrying out investment activities, usually potential investors will choose stocks that can provide optimal returns. Financial reports are a source of information that can be used by potential investors in making investment decisions. The purpose of this research is to fnd out the influence of financial performance which is proxy through Return on Assets, firm size and audit opinions on stock prices. The sample collection technique has been carried out by using purposive sampling method. The samples are 20 property companies which are listed in Inonesian Stock Exchange (IDX) in 2016-2018 periods. This research test shows that simultaneoulsy financial performance, firm size and audit opinions give influence the stock price of property companies which are listed in Indonesia Stock Exchange in 2016-2018 periods.
ANALISA TAX PLANNING DENGAN PEMILIHAN TARIF PAJAK PENGHASILAN (PPh) BADAN PT AGP Suci Tri Susilawati; Rumia Simanullang; Fajar Zakaria Hasanudin
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

This research was conducted at PT AGP with the aim of finding out which use of the optimal income tax rates. The research method used in this research is descriptive qualitative research.The conclusion obtained from this study for the optimal calculation of the corporation's income tax for 2018-2019 for PT AGP is the tax non-tax incentive based on article 17 based on Law Number 36 Year 2018 regarding the Corporate Income Tax payable of 0.00- or nothing. Whereas if PT AGP during 2018-2019 used the tax rate compensation of the outstanding corporate income tax paid for the year 2018 yielded 10,489,428 and for 2019 the paid tax generated 31,705,366.00.PT AGP should study the applicable Taxation Law so that it can choose a more optimal corporate income tax rate. If PT AGP chooses non tax incentive rates or Article 17 tariffs according to Law Number 36 of 2008, the things that must be considered are Article 17 tarifs (Law Number 36 Year 2008) taking into account costs and certainly paying attention to fiscal corrections to costs in the Financial Statements other than Article 17 tarif (Law Number 36 Year 2008) can compensate for business losses to the following year.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN Suciyanah; Keri Boru Hotang; Egi Ronauli
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

This study aims to determine the effect of profitability, financial performance, capital structure on sharia stock prices. The independent variables in this study are profitability, financial performance and capital structure. The dependent variable is stock price. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2018- 2019. The sample of this study were 36 companies listed on the Indonesia Stock Exchange (IDX) obtained by purposive sampling. The analysis technique used in this study is multiple linear regression. The results showed that profitability measured by Return on Assets (ROA) had a significant negative effect on Capital Structure and Company Size (Size) measured by Ln total assets did not significantly influence Capital Structure
PENGARUH KEPUTUSAN INVESTASI, PROFITABILITAS DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Triana; Keri Boru Hotang; Anisa Putri Nur Fatimah
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

The purpose of this research is to obtained evidence about the impact of independent variables that consisting of investment decisions, profitability and tax avoidance on the dependent variable of firm value. The companies used in this study are LQ 45 companies listed on the Indonesia Stock Exchange (BEI) from 2016-2019 with criteria using the purposive sampling method. This research uses IBM SPSS version 24 software. The results showed that simultaneously, the investment decision variable, profitability and tax avoidance had a significant effect on firm value. The tax avoidance variable partially has no effect on firm value. Meanwhile, the investment decision and profitability variables partially indicate a positive and significant influence on firm value.
PENGARUH OPINI AUDIT, KINERJA PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Ade Fitri Restya Lestari; Mochamad Muslih; Sabam Hutajulu; Aida Nurlela
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

The purpose of this study was to study the effect of audit opinion, firm performance, and firm size on the stock price of banking firms. Data processing was carried out using Eviews software. The sampling technique was carried out using purposive sampling. The sample in this study were 6 banking companies listed on the Indonesia Stock Exchange (IDX) which were classified as LQ45. In this study using a quantitative method with Ordinary Least Squares (OLS). Data processing is done using Eviews 9 software.The results of this study are audit opinion has a positive effect on stock prices, firm performance has a positive effect on stock prices, firm size has a positive effect on stock prices, then audit opinion, firm performance, and firm size have a joint effect on stock prices.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN LOGISTIK DAN TRANSPORTASI Aisyah Suhendra; Aprilia Cahya Sekarningrum; Maliki Heru Sentosa
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

This study aims to determine the ratio of Liquidity, Solvency, Profitability, and Activity to Profit Growth. The population used in this study are Logistics and Transportation Companies listed on the Indonesia Stock Exchange in the 2018-2021 period. In this study using quantitative methods. The data analysis tool used in this research is SPSS 25 software, with classical assumption test, multiple linear regression analysis, hypothesis testing. The results of this study partially show that the Liquidity Ratio, Solvency Ratio, and Activity Ratio have no significant effect on profit growth, while the Profitability Ratio has a significant effect on profit growth. Simultaneously the Liquidity Ratio, Solvency Ratio, Profitability Ratio and Activity Ratio have a significant effect on profit growth.
Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan Rina Agustin; Keri Boru Hotang; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Maret 2022 - Agustus 2022
Publisher : STIE TRI BHAKTI

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Abstract

The purpose of this study was to study the effect of the audit committee, the board of commissioners, and the board on the company's performance. This study uses banking companies listed on the Indonesia Stock Exchange (IDX) which are classified as LQ45 during the period 2010-2020. This research uses quantitative research methods. The research sample that was successfully obtained using the purposive sampling method and according to the criteria was 6 banking companies with a total of 66 data. The results show that the audit committee and the board of commissioners affect the company's performance, while the research board has no effect on the company's performance.

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