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Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
 1 
Search results for , issue "Vol 7, No 1 (2020): Februari" : 5 Documents clear
PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Putri, Dessi Antika
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6492

Abstract

This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negative effect on Audit Quality. This study also shows that the Auditor Ethics as a moderating strengthens the positive influence between the Auditor's Experience on Audit Quality, while the Auditor Ethics as a moderating weakens the negative influence of Time budget pressure on Audit Quality.
PERAN OPINI AUDIT SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Azhari, Fadhli; Nuryatno, Muhammad
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6337

Abstract

The purpose of this research is to find the role of audit opinion as a moderator of the affect of profitability, firm size, institutional ownership, and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016. The population of this research are 133 companies. Sampling method that used in this research is purposive sampling, so that obtained 96 sample companies for 5 years observation (2012 – 2016) with 480 analysis unit. Analysis data technique that used in this research is descriptive statistics analysis dan inferencial statistics analysis with logistic regression method. The hypothesis testing showed that (1) profitability positively affects the timeliness of financial reporting, (2) firm size positively affects the timeliness of financial reporting, (3) institutional ownership does not affect the timeliness of financial reporting, (4) audit committee does not affect the timeliness of financial reporting, (5) audit opinion can not moderate the affect of profitability to the timeliness of financial reporting, (6) audit opinion can not moderate the affect of firm size to the timeliness of financial reporting, (7) audit opinion can not moderate the affect of institutional ownership to the timeliness of financial reporting, (8) audit opinion can not moderate the affect of audit committee to the timeliness of financial reporting.
PENGARUH KOMPONEN-KOMPONEN FRAUD STAR TERHADAP KORUPSI DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) SEBAGAI VARIABEL MODERASI apriani, Ulfah
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6311

Abstract

This study aims to examine the influence of fraud star components to corruption with the government internal control system (SPIP) as a moderation variable. The sample used in this study was 230 respondents to the Judges, Employees and Auditors of the Indonesian Supreme Court. The test is carried out using Structural Equation Modeling (SEM) analysis, the data is processed using Partial Least Square (PLS) on the Windows 10 version of the SmartPLS3.2.8. The result of the research shows that pressure has a positive effect on corruption, opportunity has a positive effect on corruption, rationalization has a positive effect on corruption, the ability to have a positive effect on corruption and integrity has a negatif effect on corruption. The government internal control system weakens the positive influence of pressure on corruption, the government internal control system does not weaken the positive influence of opportunity on corruption, the government internal control system does not weaken the positive influence of rationalization on corruption, the government internal control system does not weaken the positive influence of the ability to corruption and the internal control system the government does not strengthen the negative influence of integrity on corruption. The government internal control system (SPIP) in the Supreme Court of the Republic of Indonesia must be able to be adapted to the COSO theory because the Supreme Court is a government institution that has special charecteristics where as a law enforcer has the authority to decide a case.
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lorentia, Lisa; khomsiyah, Khomsiyah
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6329

Abstract

The objective of this research is to analyze the influence of ultimate ownership on firm’s value of companies listed in indonesia stock exchange. Ultimate ownership is proxied by cash flows right and cash flows right leverage of the ultimate owner, while firm value is measured using Tobin’s Q. Sample of this research are 117 companies which are listed in Indonesia Stock Exchange with the study period of 2015 which are chosen by using purprosive sampling method. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research shows that cash flows right does not have influence on firm’s value, while cash flows right leverage has positive influence on firm’s value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Zoebar, Masyithah Kenza Yutaro; miftah, Desrir
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6315

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, capital intensity dan kualitas audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016, 144 perusahaan dan sampel 34 perusahaan manufaktur. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal laporan keuangan dan laporan tahunan perusahaan manufaktur. Pengambilan sampel menggunakan teknik purposive sampling. Metode analisis pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian adalah bahwa corporate social responsibility dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak, sedangkan capital intensity tidak berpengaruh terhadap penghindaran pajak.

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