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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 5, No 2 (2018): September" : 5 Documents clear
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE , DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Darma, Rizky; Tjahjadi, Yuniarti Dwi Jayanthi; Mulyani, Susi Dwi
Jurnal Magister Akuntansi Trisakti Vol 5, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v5i2.5071

Abstract

Tax is the biggest source of income for Indonesia, so it becomes very important to improve adherence to the taxpayers in Indonesia. The fact that Indonesia has failed to achieve its target for tax income only shows that the nation still faces lack of obedience from the tax payers. Many companies in Indonesia have tried to alleviate their tax expenses, either legally (Tax Avoidance) or illegally (Tax evasion). This Research describes the effect of profit management, independent commissioners, audit committee, institutional ownership, and corporate risk may faces from practicing tax evasion legally (Tax Avoidance). In this thesis, tax avoidance is described by Abnormal Book Tax Difference, which is an abnormal form of difference tax accounting differences. Samples were taken from manufacturing companies listed in Indonesia Stock Exchange within the period of 2011 – 2015 with purposive sampling method so the result is 68 samples company will be taken. The results of this study indicate that profit management, audit committees, and corporate risk influence the practice of tax evasion (Tax Avoidance), while the independent directors and institusional ownership do not have a significant impact on the practice of tax evasion (Tax Avoidance) in Indonesia.
PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017) Simajuntak, Binsar; Anugerah, Lucky Amirullah
Jurnal Magister Akuntansi Trisakti Vol 5, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v5i2.5072

Abstract

The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Astuti, Henik Haris; Oktavianus, Roni Aron; Augustine, Yvonne
Jurnal Magister Akuntansi Trisakti Vol 5, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v5i2.5074

Abstract

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value. 
PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE DAN DIVIDEND PAYOUT RATIO TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI Hanny, Hanny; Herawaty, Vinola; Hasnawati, Hasnawati
Jurnal Magister Akuntansi Trisakti Vol 5, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v5i2.5075

Abstract

The main purpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio, with business strategy (as described in typology of Miles and Snow) as moderating variable, on company performance. Company performance is measured by return on assets. In addition, controlling variables used in this reserach are leverage, size and sales growth. Object of this research are manufacturing companies that were listed in Indonesia Stock Exchange during year 2013-2017. Sample determination is performed using purposive sampling method, of which resulted in total samples of 154 companies. The empirical results of this research shows that tax avoidance, corporate governance and dividend payout ratio are positively and significantly related with company performance measured by return on assets. Moderating (interaction) effect of business strategy decreases the association between both tax avoidance and dividend payout ratio, and company performance. Nonetheless, business strategy as moderation variable has no impact on the association between corporate governance and company performance.
PENGARUH STRATEGI DIFERENSIASI PRODUK, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Elisabet, Elisabet; Mulyani, Susi Dwi
Jurnal Magister Akuntansi Trisakti Vol 5, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v5i2.5070

Abstract

The purpose of this study was to examine the effect of Product Differentiation Strategy, Capital Structure and Corporate Social Responsibility Disclosure on Corporate Values with Institutional Ownership as Moderation variables in manufacturing companies listed on the Indonesia Stock Exchange. This study uses the Institutional Ownership variable as a moderating variable, namely to find out institutional ownership owned by the company. As well as this study using a variable company size which is used as a control variable, the relationship between dependent and independent variables. This study also aims to determine what factors have a significant effect on the value of the company. Based on the results of the analysis, it can be concluded that the Product Differentiation Strategy has a positive influence on Company Value, Capital Structure does not have a negative influence on the Corporate Value, Corporate Social Responsibility Disclosure does not have a positive influence on the Company's Value, Institutional Ownership has a positive influence on the Value of the Company, Institutional Ownership does not can strengthen the influence of the Product Differentiation Strategy on Company Value, Institutional Ownership cannot weaken the influence of Capital Structure on Company Value, Institutional Ownership cannot strengthen the influence of Corporate Social Responsibility Disclosure on Company Value.

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