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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
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Search results for , issue "Vol. 3 No. 1 (2016): Februari" : 5 Documents clear
ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Rafaela Pertiwi Sergius; Etty Murwaningsari
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.777 KB) | DOI: 10.25105/jmat.v3i1.4963

Abstract

This research aims to identify the influence of Good Corporate Governance, represented by board size, independent commissioner size,institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance . The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange(IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis.The results  suggest good corporate governance, represented by  independent commissioner size and blockholder ownership have positive influence toward CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance . While, corporate governance represented by board size have positive influence toward corporate financial performance , independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance. 
PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Arvitha Dinda Rosena; Susi Dwi Mulyani; Bambang Prayogo
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.617 KB) | DOI: 10.25105/jmat.v3i1.4964

Abstract

This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management.
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014) Rizki Widya Puspitaningsih; Hotman Tohir Pohan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.402 KB) | DOI: 10.25105/jmat.v3i1.4966

Abstract

The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure
PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KEPEMILIKAN ASING TERHADAP PRAKTIK MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nicholas Parulian Siregar; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.115 KB) | DOI: 10.25105/jmat.v3i1.4968

Abstract

The objective of the study is to analyze how the board size, independent commissioner, audit committee effectiveness, external auditor quality, institutional share ownership, managerial share ownership as a component of corporate governance and also foreign ownership that moderated with profitability have an effect to earning management practices in manufacturecompanies which listed in Indonesia Stock Exchange.Sampling techniques using a purposive sampling method. This research using 56 manufacture companies which listed in Indonesia Stock Exchange in the period of 2011-2015 as a samples.The result of this research are managerial share ownership has  a negative effect on earnings management practices whereas board size, independent commissioner, audit committee effectiveness,external auditor quality,institutional share ownership and foreign ownership has no effect on earnings management practices. This research is also showed that profitability has no effect on moderating correlation between all independent variables and earnings management practices.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Estiani Sinta Dewi Teresia; Hermi Hermi
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.223 KB) | DOI: 10.25105/jmat.v3i1.4969

Abstract

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