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Jurnal Akuntansi Trisakti

jat
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Published by Universitas Trisakti

ISSN : - EISSN : 23390832 DOI : 10.25105/jat

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi Trisakti is to disseminate the results of research in the fields of accounting, auditing and information. This journal does not give limitation on research method, both on quantitative and qualitative can be accepted. JAT accepts writing in either Indonesian or English. The decision to accept depends on the results of the blind review. Several criteria for articles can be accepted are: originality, novelty, proper research method and give the real contribution to the development of theory, or future research or practitioners.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 165 Documents

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PENGARUH MARKET POWER DAN CORPORATE GOVERNANCE TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN DI BURSA EFEK INDONESIA Ellisa Putri Mita Pradhana; Etty Murwaningsari
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aimed to analyze the influence of Market Power and CorporateGovernance to the FERC with Leverage as an intervening variable. The samples in this study were 203 manufacturing companies listed on the IDX. This research used Structure Equation Modeling (SEM) to analyze the influence of independent variables to dependent variable with intervening variable. The results are, market power has a negative significant influence to the FERC, corporate governance measured by board of commissioner and board size have an insignificant influence to the FERC, and corporate governance measured by internal auditor has a positive significant influence to the FERC.

PENGARUH AGENCY COST DAN SIKLUS KEHIDUPAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 Junius Menafati Waruwu; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to examine the effect of agency cost (proxied by insider ownership, dispersion of ownership and institutional ownership) and life cycle of company to dividend policy in public listed companies actively traded in Indonesian Stock Exchange. The nature of the study was hyphothesis descriptive method with quantitative approach. Sample in this study were 58 companies for a period of 2009 to 2011. Data used were secondary data from annual financial reports. While the method of used in this study is purposive sampling and the model analysis is simple linear regression. The result of the study indicates that institutional ownership variable has the effect to dividend policy, while insider ownership, dispersion ownership and life cycle of company have no effect to dividend.

PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PADA TAHUN 2010 DAN 2011) Helen Octavia; Hermi Hermi
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to test the effect of CSR on firm financial and market performance. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based on indicators from Research Based. The samples of this research are 56 public firms manufacture listed in Indonesian Stock Exchange (IDX) year 2010 and 2011. Relatively lower score of CSDI shows that CSR disclosure in firms’ annual report is still low. This may due to there is still no mandatory rules regarding CSR disclosure in Indonesia and the lack of firms’ awareness of the importance of CSR and its disclosure in annual report. Test results show that CSR disclosure have positive and significant effect on Return on Asset as a measure of financial performance, but CSR disclosure do not has significant effect on cumulative abnormal return (CAR) as a measure of market performance.

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011 Danny Oktanto; Muhamad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to examine the effect of financial ratios(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.

ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE PERFORMANCE (Empirical Study on Manufacture Companies Listed on Stock Exchanges in Indonesia Periode 2010 - 2012 ) Wiyan Patria; Rossje V Suryaputri
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine the influence of corporate social responsibility on corporate performance. Samples were taken as much as 252 which consists of 84 companies listed on the Indonesia Stock Exchange in 2010- 2012. The variables used in this study are (ROE (return on equity), CSR (corporate social responsibility), CAR (Cumulative abnormal returns. DER (debt to equity ratio), SG (Sales growth), Beta, EU (Unexpected earnings ) as control variables.The results Showed that CSR does not have a significant influence on Return On Equity (ROE) as a measurement of financial performance and the company's cumulative abnormal return (CAR) as a performance measurement of the company's market. In the future studies are advised to conduct research with other variables in addition to Corporate Social Responsibility (CSR) which may affect the company's financial performance and corporate markets.

PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ryandi Iswandika; Murtanto Murtanto; Emma Sipayung
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.

PENGARUH KONVERGENSI IFRS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Audita Ananda Nundini; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to determine the effect of IFRS convergence and corporate governance mechanisms which were proxied by proportion of independent commissioner, managerial ownership, and institutional ownership to earning management. The independent variable in this study are IFRS convergence, proportion of independent commissioner, managerial ownership, and institutional ownership. The dependent variable is earning management. The sample was a manufacturing companies listed in Bursa Efek Indonesia (BEI) that conducted in 2010-2011 as many 102 companies with a sampling technique is using purposive sampling method. The statistical tool test for hypothesis testing is SPSS 20. The result showed that the IFRS convergence and the proportion of commissioner independent don’t influence on earning management. The managerial ownership has a significant negative effect on earning management and the institutional ownership has a positive effect on earning management.

ANALISIS HARGA SAHAM, LIKUIDITAS SAHAM, EARNING PER SHARE, DAN PRICE EARNINGS RATIO ANTARA SEBELUM DAN SETELAH STOCK SPLIT Mazra Iffah Labibah; Susi Dwimulyani
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study analysis the influence of stock price, stock liquidity, EPS growth, and price earnings ratio on the stock split. This research also analysis whether there are any difference in stock price, stock liquidity, EPS growth, and price earnings ratio before and after the company decided to executed a stock split.The samples of this research are companies that listed in Indonesia Stock Exchange (IDX) in the 20082013 period and conduct a stock split. Based on samples criteria which have been determined, there are 89 companies which qualified to be used as samples. This research used Wilcoxon Signed Rank Test and Logistic Regression for hypothesis testing. The results of this research show that there are no significant differences in stock price, stock liquidity, EPS growth, and price earnings ratiobetween before and after stock split. This study also indicates that stock price and stock liquidity have significant influence towards stock split decision while EPS growth and price earnings ratio don’t have any significant influence towards stock split decision.

PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Winda Kurnia; Khomsiyah Khomsiyah; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KONTRAK HUTANG TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rei Adrianto; Idrianita Anis
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Earning management is management action that has shape of interference in course offinancial statement compilation with a view to improve its prosperity in personal andalso company value. The thesis is being written to analyzing influence corporategovernance structure and debt covenant toward earnings management onmanufacturing companies listed in Indonesia Stock Exchange. Election Method sampleuses purposive sampling method with population is manufacturing companies thatlisted in Indonesia Stock Exchange. There are 36 samples of manufacturing companies with perception period for three years (2009 till 2011). Data processed using SPSS software for windows.

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Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jat.feb@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA