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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 2, No 2 (2015): September" : 5 Documents clear
PERBEDAAN PENYIMPANGAN PENGELOLAAN KEUANGAN NEGARA SEBELUM DAN SESUDAH DILAKUKANNYA PENILAIAN INISIATIF ANTI KORUPSI PADA KEMENTERIAN XYZ Kusumaningtyas, Tri Rahayu; Dwimulyani, Susi
Jurnal Magister Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v2i2.4957

Abstract

This study was conducted to compare and obtain empirical evidence of differences in state financial management irregularities before and after the assessment of anti-corruption initiative of the Ministry of XYZ in 2005 - 2014. The hypothesis was tested that irregularities in the financial management of the state prior to the assessment of anti-corruption initiatives differ significantly than after the assessment of anti-corruption initiatives.Design research is comparative quantitative research, the variable is assessment of anti-corruption initiatives and irregularities in the management of state finances. The sample in this study using nine of the 10 Echelon Unit in the Ministry XYZ conducted an audit by the Inspectorate General of the Ministry of XYZ from 2005 through 2014. Statistical tests performed using Wilcoxon Signed-Ranks Test with significance level used was 0.05.Results of Wilcoxon Signed-Ranks Test can be delivered as follows: 1) the average value of the state's financial findings before assessment of anti-corruption initiatives greater than after assessment of anti-corruption initiatives; 2) the difference between the findings of state finances after assessment of anti-corruption initiatives and before assessment of anti-corruption initiatives negative value, means the value of the state's financial findings after doing assessment of anti-corruption initiatives smaller than before assessment of anti-corruption initiatives; and 3) irregularities in financial management of state prior to assessment of anti-corruption initiatives significantly different than after assessment of anti-corruption initiatives.
FAKTOR-FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA Wihardiningrum, Sawiji; Aryanti, Titik
Jurnal Magister Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v2i2.4961

Abstract

The aim of this study is to examine the factors affecting book tax gap and the persistence of earnings. Factors which are predicted affect the book tax gap are fixed asset and intangible assets, revenue movements, tax loss carried forward balance and size of the company. Meanwhile variables in which affect earning persistance are the component of temporary book tax gap and permanent book tax gap and the control variable such as Return on Asset movement (ΔROA), size of the company, operating cash flow dan accrual.The result suggests that, fixed asset and intangible assets and the size of the company affect the book tax gap, meanwhile tax loss carried forward and revenue growth are not affecting the book tax gap. Book tax gap component variable, return on assets movement, the size of the company, operating cash flows and accruals affect the persistence of earning. Referring to the book tax gap component test, variabel book tax gap such as amortisation, allowance for inventory obsolence, allowance for post service liability, subidiary’s income, and income which are not subject to Income Tax are not affecting the persistence of earning.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Sherly, Sherly
Jurnal Magister Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v2i2.4960

Abstract

The purpose of the research is to analyze the influence mechanism of good corporate governance and company financial condition toward going concern audit opinion by using firm size as a moderating variable. The statistical method is used to examine the hypotheses on this research is logistic regression. This research uses all of the property and real estate companies that listed in the Indonesia Stock Exchange. The population in this research is 129 companies for 2011-2013 period. The result of regression shows that the mechanisms of good corporate governance ( Independent board, managerial ownership, and blockholder ownership) and company financial condition don’t have significant influence against going concern audit opinion. Interaction between mechanisms of good corporate governance (Independent board, managerial ownership, and blockholder ownership) and firm size don’t have a significant influence against going concern audit opinion. Interaction between company financial condition and firm size don’t have a significant influence against going concern audit opinion.
PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, DAN AUDIT LAG TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dura, Justita; Nuryatno, M
Jurnal Magister Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v2i2.4959

Abstract

This research aims at examining the effect of The Effect Of Debt Default, Quality Audit, Audit Opinion Preceding Years And Audit Lag To Audit Opinion Going Concern To Manufacture The Companies Listed In Bursa Efek Indonesia (BEI). It involves two variables is variable independen is Debt Default, Quality Audit, Audit Opinion Preceding Years And Audit Lag and variable dependen Audit Opinion Going Concern during 2007-2012. Based on judgement/purpose sampling 80 companies are considered being the sample in this study.The analysis shows primary featureof the result Debt Default and Audit Opinion Preceding Years have influence to Audit Opinion Going Concern and Quality Audit Audit Lag not have influence to Audit Opinion Going Concern. 
FAKTOR – FAKTOR FUNDAMENTAL YANG MEMPENGARUHI BETA SAHAM PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI Yulia, Yulia; T. Pohan, Hotman
Jurnal Magister Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v2i2.4958

Abstract

The objectives of this research are to analyze and investigate whether there is influence from financial leverage, liquidity, assets growth, assets size, return on investment and dividend payout ratio to stock beta. This research uses 309 financial statement of non-financial companies listed in Indonesia Stock Exchange during the period of 2011 to 2013. The result of this research shows that assets size has significant influence to stock beta. On the other hand, financial leverage, liquidity, assets growth, return on investment and dividend payout ratio have no significant influence to stock beta.

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