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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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INDONESIA
Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : https://doi.org/10.25105/jmat
Core Subject : Economy,
Economics, Econometrics & Finance
The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance. JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI), No. 28/E/KPT/2019. JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment. Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2014): September" : 5 Documents clear
KONVERGENSI IFRS DI INDONESIA: PENGARUH PENERAPAN STANDAR PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL Chairul Wismoyo; Murtanto Murtanto
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.898 KB) | DOI: 10.25105/jmat.v1i2.4934

Abstract

Convergence of International Financial Reporting Standards (IFRS) in Indonesia requires certified public accountant (CPA) for update their knowledge on Statements of Financial Accounting Standards (PSAK) all the time. Auditors’ knowledge on PSAK is very important for performing high quality audit. CPA firm is trying to maintain the audit quality by applying auditing standards on quality control established by the Indonesian Institute of Certified Public Accountant (IAPI). This study examined the relationship and effectiveness of the policies and procedures for each component of quality control standard on the auditors’ ability to detect material misstatement in the financial statements applying PSAK from IFRS convergence. The study presents that quality control standard contributes 65% of auditors’ knowledge on PSAK whereby policies and procedures of inspection provide strongest contribution compared to the policies and procedures related to the independence, consultation, supervision, professional development, and promotion. The study also presents that the professional development in the form of class-training or on-the-job training is the most effective way to improve PSAK knowledge.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, UKURAN, UMUR DAN KEPEMILIKAN PERUSAHAAN TERHADAP KEPATUHAN KEWAJIBAN PAJAK Dhaniel Hutagalung; Waluyo Waluyo
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.987 KB) | DOI: 10.25105/jmat.v1i2.4935

Abstract

This study aims to: (1) determine and predict the relationship leadership style influence on tax compliance, (2) determine the influence of organizational culture on tax compliance, (3) determine the effect of firm size on tax compliance, (4) determine the effect of age corporate tax compliance, and (5) the effect of ownership on tax compliance.Associative and quantitative statistical methods are used. Object and the sample are property, real estate and construction company sector in Jakarta, and are listed on the Indonesian Stock Exchange. The sampling technique used by census method based on the number of small population. 32 respondents of tax staff / manager, accounting or finance were used as the primary data. Spread questionnaires were analyzed using Structural Equation Modeling (SEM) with an alternative Partial Least Square (PLS) using SmartPLS program version 2.0 M3. SEM-PLS is used because of the difference in scale of measurement variables and lack of samples.The results showed that of the five hypotheses proposed, only two hypotheses are acceptable. Organizational culture has an significant influence and firm size variabel affect tax compliance by 17.79% and significant with T-statistic of 2.41 (>1,96). The larger the company the more it is likely to dutifully carry out their tax compliance and predictions on the role of leadership styles to improve tax compliance is acceptable. Leadership style affect by 19,91% and no significant with T-Statistic 1.83 (<1.96) at 5% significance level, age and ownership of the company was found do not affect the Tax compliance. R-square showed value of 0.4003 indicates, the relationship model are moderate which means that all variables affect the overall 40.03% of the tax compliance.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI Lina Wiryana; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.262 KB) | DOI: 10.25105/jmat.v1i2.4936

Abstract

This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance,  there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways  between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.
PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PERBANKAN Ratna Desi Ariyani; Juniati Gunawan
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.223 KB) | DOI: 10.25105/jmat.v1i2.4937

Abstract

This study aimed to examine the effect of GCG disclosures and CSR disclosures on banking company performance that listed on the Stock Exchange 2005-2010. Measurement of GCG disclosures using IGCG and CSR disclosures measured using ICSR. Banking company performance measured using ROA and ROE. Hypothesis testing is done using multiple regression analysis. The results showed that each GCG and CSR disclosures has significant influence on banking company performance. Percentage of GCG disclosures was tends to increase and CSR disclosures fluctuated. These mean that banking companies have started realizing the benefits of the implementing GCG and CSR. In the long term, it is expected to continue to increase the banking company performance, enjoy a good market performance that will be enjoyed by the general public.         
FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta) Sulastri Sulastri
Jurnal Magister Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.698 KB) | DOI: 10.25105/jmat.v1i2.4938

Abstract

This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. The results showed that there is an influence of all three factors, namely fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization.

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