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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 8, No 2 (2021): September 2021" : 5 Documents clear
RESPON PASAR ATAS PENGUNGKAPAN EMISI KARBON DI INDONESIA : BAGAIMANA PERAN TATA KELOLA PERUSAHAAN? Firmansyah, Amrie; Jadi, Pramuji Handra; Febrian, Wahyudi; Fasita, Eta
Jurnal Magister Akuntansi Trisakti Vol 8, No 2 (2021): September 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i2.9789

Abstract

Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at www.idnfinancials.com and stock price data from www.finance.yahoo.com. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.
“Tiga Wajah” Financial Distress: Determinan, Pemediasi, dan Pemoderasi dari Praktik Manajemen Laba di Indonesia Qadri, Resi Ariyasa; Najiha, Nilna Annisa
Jurnal Magister Akuntansi Trisakti Vol 8, No 2 (2021): September 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i2.9912

Abstract

This study explicates the dynamic relationship between financial distress and earnings management using property and real estate companies listed in the Indonesia Stock Exchange from 2018 to 2020 as the unit analysis. The paper also aims to test whether financial distress can be positioned as a determinant, mediator, and moderator towards earnings management simultaneously. Structural Equation Modelling with Partially Least Square technique was used to analyzed data gathered from 90 financial reports of property companies. This research sheds a light on the use of silver-bullet analytical tools in form of the Partially Least Square method to produce robust results stronger than ordinary least squares. Researches on this issue were still scant. This study found that financial distress has a significant positive influence on earnings management practice and can mediate the negative relationship between earnings management practice and its determinants. The financial distress can also play a partial role as a moderator on the negative relationship between earnings management and its determinant. This research implicates that investors should pay more attention to the financial distressed property companies during the pandemic period because this research has proved the manager’s misbehaviour in increasing the earnings management practice of the financial distressed firms. Future research can adapt the proposed research model and test it with panel data regression procedures.
PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI Damas, Dading; Maghviroh, Rovila EL; Meidiyah, Meidiyah
Jurnal Magister Akuntansi Trisakti Vol 8, No 2 (2021): September 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i2.9742

Abstract

The purpose of this study is to test, analyze and provide empirical evidence of theeffect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were listed and participated in the environmentalperformance rating assessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and carbon emission disclosure has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but cannot moderate the effect of green innovation and disclosure of carbon emissions on firm value.
PENGARUH OTHER COMPREHENSIVE INCOME, KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP REAL EARNING MANAGEMENT DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Hidayat, Dimas Rahmat; Perdana, Deden Afriyanto; Mayangsari, Sekar; Oktris, Lin
Jurnal Magister Akuntansi Trisakti Vol 8, No 2 (2021): September 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i2.9627

Abstract

This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage variable was not able to weaken the negative influence of the Other Comprehensive Income variable, the variable financial expertise/ financial expertise of the audit committee, the tenure of the audit committee, the number of audit committee meetings and audit quality on real earnings management.
PERAN INFORMASI MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI PADA HUBUNGAN ANTARA MODAL INTELEKTUAL DAN NILAI PERUSAHAAN Suhendro, Saring; Syaipudin, Usep; Metalia, Mega
Jurnal Magister Akuntansi Trisakti Vol 8, No 2 (2021): September 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i2.10175

Abstract

This paper empirically examines whether type of intellectual capital (IC) information affect market value of the firm. This paper also examines whether voluntary disclosure of intellectual capital information will strengthen the affect of intellectual capital information to market value of the firm. The samples were the banking industry firm listed on the Indonesia Stock Exchange from 2017-2019. The variable of type of IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information-especially voluntary disclosure also strengthen (as moderating variable) the IC effect on firm value.

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