JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI

Influence of Profitability, Capital Structure, Liquidity and the Size of the Company to the Quality of Profits

Reska Prahasini Sekarwesma — 2025-08-14

Purpose – penelitian ini membahas Earnings Quality dan faktor lainnya seperti Profitabilitas, Struktur Modal, Likuiditas dan Ukuran Perusahaan yang berfokus pada perusahaan sektor basic material. Penelitian ini menggunakan Modified Jones model sebagai pengukuran dari Kualitas Laba. This study aims to test and analyze the effect of Profitability, capital Structure, Liquidity and company Size on earnings Quality.

Design/methodology/approach – The population in this study used basic material companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. This type of research is quantitative research. The data collection technique used in this study used the purposive sampling method and obtained a total of 12 companies. The analysis method used is multiple linear regression analysis using Eviews 9 software.

Findings – The results of this study indicate that the Profitability variabel has a negative and statictically significant effect on earnings quality, the Capital Structure variabel has a negative and statistically insignificant effect on earnings quality, the Profitability variabel has a positive and statistically insignificant effect on earnings quality, and the Firm Size variabel has a positive and statictically insignificant effect on earnings quality.

The Influence of Audit Quality, Accounting Conservatism, Financial Distress, and Leverage on Tax Avoidance in Banking Sub-Sector Companies Listed

epergamus simarmata — 2025-08-14

urpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance

Design/methodology/approach: This research uses quantitative research. The sample of this study used a sample of bank sub-sector companies listed on the Indonesia Stock Exchange in 2017 - 2023. Sample selection based on certain criteria using purposive sampling method. The data used in the study was 98 observation data from companies in 7 reporting years. The analysis technique used to test the hypothesis is multiple linear analysis using EViews 9 software.

Findings: The results of this study found that Audit Quality has a negative and statistically insignificant effect on Tax Avoidance. While Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Financial Distress has a negative and statistically insignificant effect on Tax Avoidance and Leverage has a positive and statistically significant effect on Tax Avoidance.

Research limitations/implications: This study discusses Audit Quality, and other factors such as Accounting Conservatism, Financial Distress, and Leverage which focus on Bank Sub-Sector companies.

The Effect Of Institutional Ownership Profitability and Tax Avoidance On The Cost Of Debt In The Food and Beverage Sub-Sector Listed On The BEI In 2017 - 2022

Nabilah Fathurohmah — 2025-08-14

Purpose – This study aims to determine the effect of Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance on Debt Costs.

Design/methodology/approach – This study uses quantitative data, the sample in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2017 - 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.

Findings – The results of this study indicate that the Institutional Ownership variable has a negative and statistically insignificant effect on debt costs, the Managerial Ownership variable has a positive and statistically insignificant effect on debt costs, the Profitability variable has a positive and statistically insignificant effect on debt costs, and the Tax Avoidance variable has a negative and statistically insignificant effect on Debt Costs

Research limitations/implications – This study discusses Debt Costs and other factors such as Institutional Ownership, Managerial Ownership, Profitability and Tax Avoidance which focus on food and beverage sub-sector companies.

The Effect of Net Profit Margin and Debt to Equity Ratio on Profit Growth

Dian Melisa — 2025-02-25

Purpose – This study aims to determine the effect of net profit margin and debt to equity ratio on profit growth.

Design/methodology/approach – This research uses quantitative data, the sample in this study is profit growth sub sector banks which are listed on the Indonesia Stock Exchange in the period 2017 – 2022 as many as 12 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.

Findings – The results of this study indicate that the net profit margin variable has a positive and statistically insignificant effect on profit growth, the debt to equity ratio variable has a positive and statistically insignificant effect on profit growth.

Research limitations/implications – This research hopes to provide information regarding profit growth and can provide benefits in decision making and can be used as reference material for further research.