Jurnal Akuntansi Trisakti
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.
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<![CDATA[COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT ]]>
<![CDATA[Murtanto Murtanto]]>;
<![CDATA[Andrea Utama]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4837
<![CDATA[This research describes how the implementation of Cost Reduction Innovation as a form of implementation of kaizen costing at PT. ABC, located in Jakarta.This research was conducted by direct observation, and the collection of related documents. For the measurement of research, on how well the implementation of Cost Reduction Innovation Activity, used four indicators, namely: 110% >achievement ratio (%) kaizen costing amount target (profit) > 90%, 110% > achievement ratio (%) kaizen costing per unit of product > 90%, 100% quantity ratio of implementing kaizen activities, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit > 75%.The result of this research indicate that the implementation of Cost Reduction Innovation Activities at PT. ABC “Good”. This reflected on the achievement of three indicators, namely indicators of achievement ratio (% kaizen costing amount target (profit), indicators of achievement ratio (%) kaizen costing per unit of product, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit. As for the quantity ratio indicator kaizen activity implementation has not been achieved.]]>
<![CDATA[PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Indah Yunita Permatasari]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4839
<![CDATA[The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.]]>
<![CDATA[PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING) ]]>
<![CDATA[Elisabeth Juliaz Solicha]]>;
<![CDATA[Deliza Henny]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4840
<![CDATA[This research objective is to know how the perception of senior and junior auditors, whether there are differences between them, regarding of creative accounting practices conducted by the auditee. This research sample are consist of auditor at public accounting firms in the area of Tangerang and Jakarta with 86 respondents. Data were obtained from questionnaires which distributed to the research place. Tests on this research using validity test, reliability test and hypotheses test through independent sample t test. The results of this research stated that the whole auditors (senior or junior) agree with the creative accounting practice done by auditee and there were no difference in perception between senior and junior auditors on the creative accounting practice that assessed by three components of assessment, that are business ethics, quality of financial statements and manager motivation]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Hexana Sri Lastanti]]>;
<![CDATA[Nabil Salim]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4841
<![CDATA[The purpose of this study is to determine the effect of corporate social responsibility disclosure, good corporate governance, dan financial performance towards firm value. Samples were selected using purposive sampling method and acquired 120 companies. Testing the hypothesis in this study is done by using multiple linear regression analysis. This study obtains results that corporate social responsibility disclosure, good corporate governance, and financial performance simultaneously has positive and significant effect on firm value. Good corporate governance proxied with managerial ownership partially has positive and significant effect on firm value, whereas Corporate social responsibility disclosure, Good corporate governance proxied with institutional ownership, proportion of independent board of commissioners, size of board of directors, size of committe, and Financial performance partially don’t have significant effect on firm value.]]>
<![CDATA[PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN ]]>
<![CDATA[Sofie Sofie]]>;
<![CDATA[Nanda Afriandi Nugroho]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4844
<![CDATA[This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.]]>
<![CDATA[PERSEPSI DOSEN AKUNTANSI PERGURUAN TINGGI DI JAKARTA ATAS IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING (MFCA) ]]>
<![CDATA[Juniati Gunawan]]>;
<![CDATA[Riana Lestari]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4847
<![CDATA[The purpose of this study is to determine the perception of accounting lecturers in Universities across Jakarta on the implementation of material flow cost accounting (MFCA). The variables in this study are the perception of accounting lecturers in Jakarta and MFCA implementation. The data was obtained using purposive sampling method and a survey questionnaire answered by accounting lecturers of various Universities in Jakarta. The samples used were 180 questionnaires. The analysis technique used is Mann-Whitney. The results indicates a positive response from accounting lecturers in Jakarta, that this is the time for Universities with accounting program to hold an environment accounting class and companies to implement MFCA. The results of subsequent studies indicate that there are differences in the perception of accounting lecturer between the big and the small Universities in Jakarta on the implementation of MFCA. ]]>
<![CDATA[PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[hotman tohir pohan]]>;
<![CDATA[Ice Nasyrah Noor]]>;
<![CDATA[Yudha Fatrya Bhakti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4850
<![CDATA[This research aim to analise the influence of profitability and corporate social responsibility disclosure using size of firm as moderation variable. In this research the sample used are non-profitable ventures as listed in Bursa Efek Indonesia (BEI) in 2014 until 2016. Source of information used in this research are financial statements, firms annual report, and sustainability reports. Corporate Social Responsibility disclosure is measured by sustainability reports wich is given score by general standard and specific standard in annual reports adjusted with directive sustainability Global Reporting Initiative gen 4 (GRI-G4) report. Build upon analisis from this research, writer can conclude that profitability weighs positive and has significant effect towards company values. Corporate Social Responsibility disclosure affected company values and weighs unsignificant towards company values. Corporate Social Responsibility disclosure that uses company size as moderation variable has unsignificant effect towards company values.]]>
<![CDATA[PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENGGELAPAN PAJAK ]]>
<![CDATA[Rossje Vitarimetawatty Suryaputri]]>;
<![CDATA[Ancilla Regina Averti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4851
<![CDATA[This research aims to test the effect of tax justice, taxation system, tax discrimination, taxpayer compliance against tax evasion. Independent variables in this study are taxation justice, taxation system, taxation discrimination, taxpayer compliance while the dependent variable is tax evasionThis research use primary data by handing out questionnaires to the taxpayer. 100 questionnaires had been handing out to private taxpayer in the area of West Jakarta, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. The results of this study indicate that tax justice, taxation system, tax discrimination, taxpayer compliance have a positive effect on tax evasion, while taxpayer compliance has a negative effect on tax evasion]]>
<![CDATA[EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND CORPORATE GOVERNANCE ON COMPANY VALUE ]]>
<![CDATA[Ati Kushariani]]>;
<![CDATA[Rifki Ananda]]>;
<![CDATA[M. Rizky Riandi]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.4863
<![CDATA[This study aims to determine the effect of corporate social responsibility, profitability, and the corporate governance on company value. The sample consisted of 14 mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sample was selected based on the purposive sampling method, and the data used in this study was secondary data. The method used in this study uses multiple linear regression. Based on the results of this study it can be concluded that corporate social responsibility does not influence on company value; profitability has a significant positive effect on company value; institutional ownership has a significant positive effect on company value; managerial ownership does not effects company value; and independent commissioners have a significant positive effect on company value.]]>
<![CDATA[ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Hanggi Arinda]]>;
<![CDATA[Susi dwimulyani]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.5246
<![CDATA[The purpose of this study was to examine the influence of profitability, leverage, sales growth, and audit quality to tax avoidance moderated good corporate governance. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2011 until 2017. Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with technique of documentation. Data were analyzed using multiple regression analysis with SPSS. Based on the analysis, it can be concluded that profitability positively affect tax avoidance and leverage negatively affect to tax avoidance. Good corporate governance can only weaken the positively effect of the profitability to tax avoidance.]]>
