JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI

Measuring The Attractiveness Of Property Issuers: An Empirical Study Of Factors Determining Company Value (2021-2024)

Novita Wulandari — 2025-09-30

Abstract - This study aims to determine the effect of Company Growth, Liquidity, Company Size and Profitability on Firm Value.

Purpose -This study uses quantitative data, the sample in this study were Property & Real Estate sector companies listed on the Indonesia Stock Exchange in the 2021-2024 period, totaling 44 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 Company Growth
variable has a positive and statistically significant effect on Firm Value, Liquidity has a negative and statistically insignificant effect on Firm Value, Company Size has a negative and statistically significant effect on Firm Value, Profitability has a positive and statistically insignificant effect on Firm Value.

Originality/value -This study discusses Company Value and other factors such as Company Growth, Company Size Liquidity and Profitability which focus on Property & Real Estate sector companies.

The Effect Of Institutional Ownership, Capital Structure And Liquidity On Earnings Quality In The Primary Consumer Goods Sector Listed On The Idx In 2014-2024

Michel Valentin — 2025-09-30

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality.

Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software .

Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality.

Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.

Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia

Winda Natalia Pardede — 2025-09-30

Purpose – This research discusses Cost Efficiency. The objective is
to assess which method is more efficient in reducing inventory costs.
The study employs the Just In Time method and the Economic Order
Quantity method.

Design/methodology/approach – This research was conducted at
PT. Ohtomi Indonesia. The type of research is qualitative. The data
sources used in this study include raw material purchases, ordering
costs, and storage costs in 2024. The analysis method applied is a
comparison between the Just In Time method and the Economic
Order Quantity method.

Findings – At company PT. Ohtomi, there is a discrepancy between
theory and practice in the application of inventory control methods.
Theoretically, the Just In Time (JIT) method should be able to reduce
storage costs since the company does not need to maintain large
stock. However, field data shows that inventory costs under the JIT
method are actually higher compared to the Economic Order
Quantity (EOQ) method.

Research limitations/implications –
1. This research was
conducted only at PT. Ohtomi Indonesia and does not cover other
manufacturing companies.
2. The study focuses on inventory management for cost efficiency.
3. The data used in this research are internal company data, such as
raw material purchase reports and raw material usage for production
from January to December 2024.

Factors That Influence Tax Planning

Randini Raya Rabbani — 2025-09-30

Purpose – This study aims to analyze the influence of Profitability,
Leverage, Firm Size, and Transfer Pricing on Tax Planning.

Design/methodology/approach – This study uses quantitative
research. The population used in this study was companies from the
industrial sector listed on the Indonesia Stock Exchange (IDX) for the
period 2018-2024. The data collection technique used in this study
was a purposive sampling method, selecting 13 companies from a
population of 67 companies. The analysis method used was multiple
linear regression using E-Views9 software.

Findings – The result of this study indicate that Profitability has a
significant effect on Tax Planning, Leverage does not have a
significant effect on Tax Planning, Firm Size does not have a
significant effect on Tax Planning, and Transfer Pricing has a
significant effect on Tax Planning. This study focuses on the
industrial sector.

Research limitations/implications – To maintain focus on the
initial objectives of this study and considering time constraints, this
study limits the discussion of the problem by establishing the following
qualifications: The data analyzed are financial reports from industrial
sector companies listed on the Indonesia Stock Exchange during the
period 2018-2024. In this study, the researcher will only analyze the
Effect of Profitability, Leverage, Firm
Size, and Transfer Pricing on Tax Planning.

Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials

Reska Prahasini Sekarwesma — 2025-09-30

Purpose – This study aims to obtain empirical evidence on the influence of
Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting
Conservatism.

Design/methodology/approach – This study uses quantitative research.
The sample in this study consist of 16 companies in the industrials sector
listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis
technique used to test the hypothesis was panel data regression analysis
using Eviews 9 software.

Findings – The results of this study found that Cash Flow has a positive
effect on Accounting Conservatism, as does Leverage. Firm Size has a
negative influence on Accounting Conservatism, while Management
Ownership has no influence on Accounting Conservatism.

Research limitations/implications – This study discusses Accounting
Conservatism and other factors such as Cash Flow, Leverage, Firm Size and
Managerial Ownership that focus on industrial sector companies. Thisstudy
uses the Accounting Conservatism (CONACC) model as a measurement of
Accounting Conservatism.