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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 4, No 2 (2017): September" : 5 Documents clear
THE INFLUENCE OF CEO CHARACTERISTIC AND COMPENSATION TO EFFECTIVE TAX RATE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Wati, Wati; Astuti, Christina Dwi
Jurnal Magister Akuntansi Trisakti Vol 4, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v4i2.5062

Abstract

The aim of this research is to analyze the influence of characteristic and CEO compensation (CEO compensation and CEO stock ownership) to effective tax rate with corporate governance as moderating variable. The type of this research is quantitative, and done in Bursa Efek IndonesiaPopulation in this research are manufacture companies that listed in Indonesia Stock Exchange during the study period of years 2012-2016.The samples of this research using purposive sampling method are 76  companies. Multiple regression is statistic method which is used to test the research hypothesis. Testing of hypotheses using SPSS 23.The results of this research show that CEO compensation and corporate governance significantly positive influence the effective tax rate while CEO characteristic and CEO stock ownership have not influence the effective tax rate. Corporate governance not able to moderate relation between CEO characteristic, CEO compensation and CEO ownership to effective tax rate.
PENGARUH SUSTAINABILITY ACCOUNTING TERHADAP KINERJA PERUSAHAAN (PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mulyawati, Lely; Augustine, Yvonne
Jurnal Magister Akuntansi Trisakti Vol 4, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v4i2.5064

Abstract

The purpose is to know the influence of sustainability accounting to firm performance in companies which listed in Indonesia Stock Exchange, in 2011-2015. Sustainability accounting use Guidelines Global Reporting Initiative G4. Firm performance use Return on Sales (ROS), and Return on Equity (ROE). This research uses regression method with Program IBM SPSS 23. The finding are sustainability accounting (economic, environment, and social aspects disclosure) didn’t have a significant positive influence to ROS. Economic, and environment aspects disclosure didn’t have a significant positive influence, but social aspects disclosure have a significant positive influence to Return on Equity.
PENGARUH KUALITAS AUDIT DAN KOMPETENSI KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MANIPULASI LABA SEBAGAI VARIABEL MODERASI Hudiani, Nurul; Herawaty, Vinola
Jurnal Magister Akuntansi Trisakti Vol 4, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v4i2.5065

Abstract

The aim of this research is empirically to find out the influence of the the effect of audit quality and competence the audit committee on firm value with earning   manipulation as moderation variable. Controlling variabels firm size control variables and leverage.Sampel on this research is property, real estate and contruction company listed on Bursa Efek Indonesia for period 2011 – 2016. Based on purposive sampling, sampel that used for this research is 40 company with six year period, with the number of observations as many as 240 samples but there are 7 outliers samples, so the end of 233 samples. Analysis data method that used by multiple regression analysis.The result of the research concludes that the competence of audit committee has positive influence to firm value and earnings manipulation weakens the positive influence of the competence of audit committee on the firm value, while audit quality variable has no positive effect to firm value and earnings manipulation does not weaken the positive effect of audit quality on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN PADA SEKTOR PEMERINTAHAN (STUDI PENELITIAN PADA KEMENTERIAN PERDAGANGAN) Prambudi, Rio; Dewangkoro, Bayu; Dwimulyani, Susi
Jurnal Magister Akuntansi Trisakti Vol 4, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v4i2.5067

Abstract

The purpose of this research is to probe the perception that employees on goverment institute on the influence of procedural equity, distribution equity, effectivenes of internal control, compensation match, organization culture, unetchical behaviour, and law enforcement towards frauds in the Ministry of Trade. The amount of samples in this reseach is 103 employees on Ministry of Trade office in Jakarta. The sampling technique used is convenience sampling. The data collected is from the questioner.The result of this result shows that there is negatif effect between procedural equity, distribution equity, effectiveness of internal control, compensation match, organization culture, law enforcement towards frauds in the government sector, positve effect from unetchical behaviour towards frauds in the government sector.
ANALISIS PENGARUH CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET DAN KUALITAS AUDIT TERHADAP KUALITAS LABA YANG DIMODERASI OLEH IMPLEMENTASI IFRS Dachi, Barugamuri; Herawaty, Vinola
Jurnal Magister Akuntansi Trisakti Vol 4, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v4i2.5061

Abstract

Implementasi IFRS di Indonesia yang proses konvergensinya dimulai sejak tahun 2012 hingga saat ini, dipandang sebagai bentuk komitmen stakeholders dalam meningkatkan kualitas dalam penyusunan dan penyajian laporan keuangan yang pada akhirnya akan meningkatkan kualitas laba Perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menguji sejauh mana implementasi IFRS dapat memoderasi pengaruh unsur-unsur dalam penerapan corporate governance, investment opportunity set (IOS) dan kualitas audit terhadap kualitas laba.Metode purposive sampling digunakan sebagai metode dalam pengumpulkan data penelitiannya dan model persamaan regresi berganda digunakan sebagai alat analisis statistiknya dengan aplikasi SPSS 20. Sampel dalam penelitian ini adalah 21 emiten yang ada di Bursa Efek Indonesia khususnya Perusahaan sektor manufaktur yang laporan keuangannya telah dipublikasi selama 10 (sepuluh) tahun dari tahun 2006 sampai dengan 2015. Berdasarkan hasil penelitian ini menunjukkan bahwa sebagian dari corporate governance yakni proporsi struktur direksi, komite audit, dan komisaris independen serta IOS tidak berpengaruh positif terhadap kualitas laba sedangkan bagian lain dari corporate governance yakni proporsi kepemilikan manajerial dan kepemilikan institusional serta kualitas audit berpengaruh positif terhadap kualitas laba. Selain itu, implementasi IFRS tidak berhasil memperkuat pengaruh positif unsur-unsur dalam corporate goverance dan IOS terhadap kualitas laba tetapi hanya berhasil memperkuat pengaruh positif kualitas audit terhadap kualitas laba.

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