cover
Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@gmail.com
Phone
-
Journal Mail Official
ajid.shidqon@gmail.com
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : -
Core Subject : Economy,
Jurnal Magister Akuntansi Trisakti (JMAT) has published formerly through e-journal by Magister Akuntansi Universitas Trisakti since Febuary 2014, two times a year, (Febuary and September). The aim of Jurnal Magister Akuntansi Trisakti to disseminate research result in auditing (especially forensic), tax, financial, management and public accounting.
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol 1, No 1 (2014): Februari" : 5 Documents clear
AUDIT FORENSIK TERHADAP PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA (STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN RI) Lediastuti, Vita; Subandijo, Umar
Jurnal Magister Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i1.4933

Abstract

This study aimed to compare the theory with the practice of forensic audit on field audit of the Goverment Financial Management and Its Reporting in joint audit activities of the financial year 2009 at The Ministry of National Education Inspectorate General conducted by the Auditor BPK RI. In addition, the study was conducted to analyze the internal control system as well as the identification of fraud that occurs in these activities. The results shows that the auditors of BPK RI have implemented some of the audit techniques that exist in forensic audit theory. The system of internal control and accountability in managing public finance influence on the size of the potential for fraud. The weakness of the internal control system led to a fraud committed in the management and accountability of state finances the joint audit activities of the Inspectorate General of the Ministry of National Education in financial year 2009, among others, the abuse of authority and accountability of the use of fictitious letters in accountability activities trips.
KOMITE AUDIT UNTUK MENINGKATKAN TATA KELOLA PEMERINTAHAN DAN PENYAJIAN LAPORAN KEUANGAN DALAM RANGKA PENINGKATAN KINERJA PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH KABUPATEN BELITUNG) Ikhsan, Alexander; Sianturi, Antar MT
Jurnal Magister Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i1.4903

Abstract

This research is a qualitative descriptive study entitled “Audit Committee to Improve Governance and Financial Statement in order to Improved Performance of Local Government (Case Study of District Government Belitung)”. The purpose of this study was to determine how much influence of the audit committee in the local government in order to improve governance and the quality of local government financial statement, and its associations with local government performance. Measuring the importance of the audit committee, which was measured using interviews with 15 respondents who have an influence on governance in the Belitung District Based on these results, we can conclude that audit committees in local government will improve the governance and the quality of local government financial statements presentation. And from the results of this study also found that the good governance and quality of local government financial statements presentation will improve the overall local government performance
FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Susanti, Apit; Mayangsari, Sekar
Jurnal Magister Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i1.4904

Abstract

The purpose of this research is to examine the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth, and business risk to debt policy. This research is developed based on the previous research carried out by Murni and Andriana (2007). Data were taken from all companies are listed at Indonesian Stock Exchange for three years (2009-2011) except financial, insurance, and other financial industries. Sample selection were based on purposive sampling. Only 45 companies meet the criteria and taken as sample. For this study SPSS 11.5 program is used to find out the effect from all independent variable above to dependent variable. The statistical used in this research was multiple regression. The research showed that institutional ownership, asset structure, profitability, and firm growth had effect to debt policy but insider ownership, dividend policy, and business risk had no effect to debt policy.
FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Kebayoran Baru Tiga) Anggraini P.L, Fibria; Waluyo, Waluyo
Jurnal Magister Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i1.4905

Abstract

The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers in the KPP Kebayoran Baru Tiga, South Jakarta. This study used a questionnaire survey design as an instrument. Respondents in this study were 85 individual taxpayers entrepreneur tax register at least one year and to submit the SPT.This study uses the variable individual behavior, motivation and organizational climate as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and organizational climate have significant effect on tax compliance individual taxpayers .
PENGARUH RASIO KEUANGAN, PENERAPAN PSAK 50 & 55 (REVISI 2006), MANAJEMEN LABA DAN PERANAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM I. Aprilian, Rahil; Augustine, Yvonne
Jurnal Magister Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i1.4932

Abstract

We  examine  the  effects  of  financial  ratios,  implementation  of  PSAK  50  and  55 (Revised 2006), Earning Management and the Role of Good Corporate Governance (GCG) on Stock  Return.  The financial  ratios used  in this research  are Capital Adequacy  Ratio (CAR), Percentage of Operating Expense to Operating Revenue and Loan to Deposit Ratio (LDR). Earning management is measured by allowance for impairment losses and GCG as variable  that  moderated  earning  management  and  stock  return,  this  research  also  used dummy variable for implementation of PSAK 50 and 55. This research used 26 listed banking companies in Indonesia Stock Exchange from 2008 to 2011. Total observation of research is 80 years financial statements. The result showed that (1) the financial ratio that has significant influence on stock return is CAR; (2) earning management and GCG didn’t have significant influence on stock return, but the earning management that moderated by GCG has significant influence on stock return; (3) implementation  of PSAK 50 and 55 didn’t have significant influence on stock return; (4) All variable simultaneously made significant influence on stock return at 10% error.

Page 1 of 1 | Total Record : 5