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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 6, No 1 (2019): Februari" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMICU POTENSI KECURANGAN (FRAUD) (Studi Penelitian Pada Pemerintah Kabupaten Mimika, Papua) Naa, Yusak; Pohan, Hotman T
Jurnal Magister Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i1.5059

Abstract

The purpose of this study was to examine employee perceptions in government institutions, namely the influence of procedural justice, distributive justice, effectiveness of the internal control system, suitability of compensation, organizational culture, unethical behavior, and law enforcement against fraud in the Mimika Government, Papua. The number of samples in this study were 140 respondents in the Mimika Government, Papua.The results of this study indicate that unethical behavior has a positive effect on fraud potential, law enforcement has no effect on potential fraud, the effectiveness of the internal control system has a negative effect on fraud potential, procedural justice has a negative effect on fraud potential, distributive justice has no effect on potential fraud, suitability compensation does not affect the potential for fraud, and organizational culture does not affect the potential for fraud in the Mimika government sector in Papua.
PERAN INVESTASI TEKNOLOGI DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 20142017 Andriani, Estu Widi
Jurnal Magister Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i1.5063

Abstract

The aimed of the research is to analyse the role of information technology (IT) investment, Operational Cost Efficiency (OCE), liquidity dan bank size through increasing financial performance in banking industries listed in Indonesia Stock Exchange period 2014 – 2017. Model that used in this study is the hypothetical testing method, that means to examine the impact of Operational Cost Efficiency (OCE), Liquidity dan Bank Size on financial performance using multiple regression method. The number of samples are 60 sample, Samples are taken by purposive sampling method. Result show that there is negative impact of OCE to financial performance, there is no impact liquidity to financial performance, there is no impact bank size to financial performance. IT investment carry out to strengthened negative relationship OCE to financial performance. On the other hand, IT investment is found unsuccessful to moderate relationship between liquidity to financial performance and bank size to financial performance.
PENGARUH GREEN INTELLECTUAL CAPITAL INDEX DAN PENGUNGKAPAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN DAN NON KEUANGAN PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI Chandra, Megawati; Augustine, Yvonne
Jurnal Magister Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i1.5066

Abstract

 The purpose of this study was to examine green intellectual capital and sustainability disclosure in affecting financial and non financial firm performance with transparency as moderating variable in manufacture companies listed in Indonesia Stock Exchange. This research used 188 to 213 listed manufacture companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2015 to 2017.The result of the analysis indicated that green intellectual capital index had positive influence on financial firm performance and transparency could moderating positive influence sustainability disclosure to financial firm performance (ROA) and non financial firm performance. While, sustainability disclosure had no influence on financial and non financial firm performance, transparency couldn’t moderating positive influence green intellectual capital index on financial and non financial firm performance, and transparency couldn’t moderating positive influence sustainability disclosure on financial firm performance (ROE).
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN SAHAM PUBLIK, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN JUMLAH BENCANA ALAM SEBAGAI MODERASI Ali, Mohammad
Jurnal Magister Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i1.5068

Abstract

The purpose of this study was to obtain empirical evidence about the effect of institutional ownership, public share ownership, company age, and company size on profitability with natural disasters as moderating food and beverage industry companies. The design of this study uses quantitative methods with types of explanatory research. This study uses secondary data in the form of annual financial reports for 2012 to 2017. Sampling is done by purposive sampling method so that a set of 19 companies as research samples with observation total 114. The results showed that institutional ownership, share ownership and company age had a positive effect on profitability, while company size did not affect profitability. Research also shows that natural disasters strengthen the influence of institutional ownership, public share ownership, company age and company size on company profitability. 
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDIT APARAT PENGAWASAN INTERN PEMERINTAH TERHADAP KUALITAS AUDIT INTERNAL DENGAN ETIKA SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL DI TENTARA NASIONAL INDONESIA Sukesi, Sri
Jurnal Magister Akuntansi Trisakti Vol 6, No 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i1.5069

Abstract

This study aims to determine the effect of competency, independence, audit experience with ethics as a moderating variable on the quality of internal audit both simultaneously and partially at the Inspectorate General in the Indonesian Armed Forces. The method used in this study is a causal research method that aims to determine the causal relationship of the independent variables, namely competence, independence and audit experience with the dependent variable, namely audit quality with ethical moderation variables.The study population was 139 with a sample of 105 people determined using purposive sampling technique. The technique of collecting data using a questionnaire. Data instrument testing is done by validity and reliability testing, while the data analysis is correlation, determination, moderation regression and hypothesis testingBased on the results of hypothesis testing, simultaneously competency, independence, and audit experience in ethical moderation have a positive effect on the quality of internal audit. Partially from the competency and experience have a positive effect on the quality of internal audit, but he independence variable does not affect the quality of internal audit. Ethics as a moderating variable can strengthen the influence of audit experience variables on internal audit quality,and Ethics as a moderating variable cannot strengthen the influence of competence and independence on the quality of internal audit.

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