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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 7, No 2 (2020): September" : 5 Documents clear
PERAN LEVERAGE SEBAGAI PEMODERASI: REVALUASI ASET TETAP, KEBIJAKAN DIVIDEN, NILAI PERUSAHAAN Salman, Irham; Firmansyah, Amrie; Widyaningrum, Meicha Rizka
Jurnal Magister Akuntansi Trisakti Vol 7, No 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i2.7810

Abstract

The firm value is closely related to the market's reaction to the information provided by management so that such information can influence investor behavior. This study is aimed to examine the effect of the revaluation of fixed assets and dividend policies on firm value. In addition, this study uses leverage as a moderation variable. This study employs a quantitative method with cross-sectional data. The data used in this study is secondary in the form of corporate financial statements registered in the Indonesian Stock Exchange (BEI) of the basic and chemical industry sectors from 2014 to 2016. Data obtained from the official website of the Indonesian Stock Exchange (BEI) through the site Http: / /www.idx.co.id. Sampling in this study uses purposive sampling method, so the final sample in the study is 34 observations. This study suggests that asset revaluation is negatively association with firm value, while dividend policy is not associated with firm  value. Furthermore, leverage successfully reinforces the negative impact of revaluation of fixed assets on firm value. Alson, leverage strengthens the influence of dividend policies that previously had no significant impact, becoming a significant positive impact on firm value. The results of this study show that financial report information can be used by investors in making investment decisions in the capital market, especially in relation to information on the revaluation of fixed assets conducted by the company.
APAKAH INDEPENDENSI AUDIT DAN PEMAHAMAN GOOD GOVERNANCE MEMPENGARUHI KINERJA AUDITOR DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABLE MODERASI? Hartoyo, Islana Andalucia
Jurnal Magister Akuntansi Trisakti Vol 7, No 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i2.7230

Abstract

This analysis was made to determine the effect of Independence, Understanding of Good Governance on Auditor Performance with Time Budget Pressure as a moderating variable. The population in this study are auditors who work in Public Accountant Firms in DKI Jakarta. From the distribution questionnaires, obtained 50 respondents who filled out the questionnaire given through Google Form. The results concluded that Understanding of Good Governance has a significant positive effect on Auditor Performance. While Independence has no effects on Auditor Performance. And this study shows that Time Budget Pressure does not weaken the influence of Independence nor Understanding of Good Governance on Auditor Performance. For future research to not only provide questionnaires, but also conduct interviews with respondents to get a higher quality of answers, and also adds other variables that can provide more accurate and reliable answers.
PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP CASH HOLDING DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING Angelia, Mendy
Jurnal Magister Akuntansi Trisakti Vol 7, No 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i2.7414

Abstract

The purpose of this research is to obtain empirical evidence about effect of profitability and leverage to cash holding with tax planning as variable intervening. Population of this research is manufactured companies which listed consistently in Indonesia Stock Exchange during year 2014 until 2017. The sampling technique used was purposive sampling and number of sample used by 162 data. The analysis technique used is multiple regression as the statistic analysis method and path analysis to test the variable intervening. Result of analysis indicate that leverage have negative influence on cash holding while profitability and tax planning have positive influence on cash holding. Leverage have negative influence on cash holding while profitability have positive influence on cash holding. The result from path analysis indicate that profitability don’t have an influence to cash holding with tax planning as variable intervening while leverage have an influence indirectly to cash holding with tax planning as variable intervening.
CORPORATE GOVERNANCE, STAKEHOLDER POWER DAN KOMITE AUDIT Octoviany, Geavanesa Octoviany
Jurnal Magister Akuntansi Trisakti Vol 7, No 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i2.7574

Abstract

Sebuah perusahaan diharapkan dapat juga memenuhi kebutuhan para pemangku kepentingan perusahaan tersebut. Untuk itulah sebuah perusahaan diharapkan memiliki laporan keberlanjutan sehingga dapat dijadikan pilihan untuk pengambilan keputusan para pemangku kepentingan dan ilmu pengetahuan bagi khalayak umum. Penelitian ini bertujuan untuk memberikan informasi bahwa sustainability reporting memang diperlukan untuk dapat memenuhi kebutuhan informasi pihak internal dan eksternal karena informasi keuangan saja tidaklah cukup sebagai bahan referensi dan pengambilan keputusan. Sampel yang digunakan adalah 33 perusahaan per tahun selama periode 2014–2018. Hasil dari penelitian ini menunjukkan bahwa jumlah karyawan dan persentase kepemilikan saham terbesar yang termasuk dalam stakeholder power dalam perusahaan berpengaruh positif terhadap sustainability reporting, sedangkan variabel board governance tidak terbukti berpengaruh terhadap sustainability reporting. Hasil selanjutnya menunjukkan bahwa komite audit tidak berhasil memoderasi pengaruh board governance dan stakeholder power terhadap sustainability reporting.
Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth Nadhifah, Mauliddini; Arif, Abubakar
Jurnal Magister Akuntansi Trisakti Vol 7, No 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i2.7731

Abstract

This study aims to examine the effect of transfer pricing, thin capitalization, financial distress, earnings management, and capital intensity on tax avoidance with sales growth as moderating. This study uses a sample of manufacturing companies in the basic industrial sector and chemical goods, the consumer goods industry sector, and other goods industry sectors listed on the Indonesia Stock Exchange during the 2016-2018 period as many as 32 companies. Data collection techniques using purposive sampling method and analyze using panel data multiple regression method. The results showed that transfer pricing, financial distress, earnings management, and sales growth have a negative effect on tax avoidance. Thin capitalization has a positive effect on tax avoidance, while capital intensity has no effect on tax avoidance. Sales growth as a moderator is able to strengthen the negative influence of transfer pricing and financial distress and the positive influence of thin capitalization and capital intensity on tax avoidance. Sales growth weakens the negative effect of earnings management on tax avoidance

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