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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.
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Articles 5 Documents
Search results for , issue "Vol 6, No 2 (2019): SEPTEMBER" : 5 Documents clear
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN Ardi, Frans Guntara; Saputra, Indra; Mulyani, Susi Dwi
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5557

Abstract

This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation. Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%. The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.
PENGARUH FINANCIAL TARGET, KETIDAKEFEKTIFAN PENGAWASAN, PERUBAHAN AUDITOR, PERUBAHAN DIREKSI DAN AROGANSI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Santoso, Stefanus Heru
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5556

Abstract

AbstractThe purpose of this research is to analyze the effects of financial targets, ineffective monitoring, change in auditor, change in directors and arrogance on financial statement fraud with audit commitee as moderating variabel in  basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on Indonesia Stock Exchange for period 2015-2017. The method used in this research is hypothesis testing. The data collecting method using secondary data type in the form of annual report of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on Indonesia Stock Exchange for period 2015-2017. The data analysis technique is Moderated Regression Analysis (MRA). The research result shows that financial target, change in auditor and arrogance have positive effect on financial statement fraud of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on BEI. Meanwhile, ineffective monitoring and change in directors have no positive effect on financial statement fraud of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on BEI. The result also shows that the audit commitee as the moderating variable have a weakening impact to the relationship between financial target and change in auditor on financial statement fraud, while the audit commitee as the moderating variable have no an impact of weakening between ineffective monitoring, change in directors and arrogance on financial statement fraud.
PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI Hassan, Raviana
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5559

Abstract

 AbstractThe objectives of this research to empirically analyze the influence of Professional Ethics and Independence of Auditors on Detection of Fraud with Auditor Professionalism as a Moderating Variable. The population in this research are auditors who worked on The Public Accountant Firm / Kantor Akuntan Publik (KAP). Sampling was conducted using a conviniance sampling. Primary data collection method used is questionnaire method. The data are analyzed by using Partial Lease Squares (PLS). The results showed that Professional Ethics, Independence and Auditor Professionalism had a positive effect on Fraud Detection. This study also shows that Auditor Professionalism as moderating is not able to strengthen the positive influence of Professional Ethics on Fraud Detection while Auditor Professionalism as moderator can strengthen the positive influence of Auditor Independence on Fraud Detection.
PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Syaputra, Rifki
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5560

Abstract

 AbstractThis study aims is to examine the effect of taxpayer perceptions about the implementation of Government Regulation 23 of 2018 (income tax on income received from or obtained by taxpayers who have certain gross circulation) and Taxation Understanding to Taxpayer Compliance with Micro, Small and Medium Enterprises (MSMEs) with Taxation Socialization as a Moderating Variable. Data is obtained from questionnaires filled by MSME respondents in Depok City in January 2019. A total of 95 questionnaires were returned with complete and manageable conditions. The analysis is done by multiple regression using the SPSS version 25.00 windows program. Hypothesis testing results show that Taxpayer Perception about the Implementation of Government Regulation 23 of 2018 and Taxation Understanding have a positive effect on MSME Taxpayer Compliance, Tax Socialization cannot strengthen Taxpayer Perception about the Implementation of Government Regulation 23 of 2018 to MSME Taxpayer Compliance, and Tax socialization cannot strengthen Taxation Understanding to MSME Taxpayer Compliance.
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Apriliyanti, Vivi; Hermi, Hermi; Herawaty, Vinola
Jurnal Magister Akuntansi Trisakti Vol 6, No 2 (2019): SEPTEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v6i2.5558

Abstract

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.

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