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Jurnal Akuntansi Trisakti

jat
Website

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 SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Yovani Gunawan; Sekar Mayangsari
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable. The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Firm Value.

PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS Bunga Asri Novita; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This object of this study is analyze the impact of capital structure and liquidityon profitability. The sample used in this study is the beverages, food, and tobaccosector companies listed in Indonesia Stock Exchange between 2009 and 2013. Theindependent variables are the capital structure and liquidity, while the dependentvariable is profitability. Total sample is 19 companies. The results of this study indicate that the capital structure and liquidity together have significant effect on profitability. Based on these results, the expected managerial pay more attention to the structure of capital and liquidity in order to increase the profitability of the companies.

PENDETEKSIAN LAPORAN KEUANGAN MELALUI FAKTOR RESIKO, TEKANAN DAN PELUANG (BERDASARKAN PRESS RELEASE OJK 2008-2012) Noval Dwi Aditya Nugraha; Deliza Henny
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to obtain empirical evidence about the effectiveness of the fraudtriangle is the pressure, opportunity, and rationalization in detecting fraudulentfinancial statements. Based on the theory of fraud triangle Cressey adopted in SAS 99. The variables of the fraud triangle that is used is the pressure that consists of financial stability is proxied by AGROW, external pressures are proxied by LEV, a proxy for managerial ownership OSHI, a proxy for the financial targets ROA, liquidity proxied by (WCTA) and capital turnover is proxied by (SATA); and opportunities which consists of monitoring the effectiveness of control is proxied by IND. Detection of financial statement fraud in this study obtained from the annual report and press releases OJK during 2008-2012 as the dependent variable The population of this study is that non-financial companies listed on the Indonesia Stock Exchange 2008-2012. The total sample of this study is 130 firms, consisting of 13 companies who violate the OJK rules that contain elements of fraud, and being penalized, and the 13 companies that did not commit fraud financial report (based on the type of industry and total assets are equal). Hypothesis testing using logistic regression method. The results of this study indicate that external pressures and financial targets, has significant effect on the financial statement fraud, while financial stability, managerial ownership, liquidity, capital turnover, effectiveness of supervision, does not affect the financial fraud

PENGARUH GENDER, RELIGIUSITAS DAN PRESTASI BELAJAR TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (STUDI PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA DI WILAYAH DKI JAKARTA) M. Umar Bakri Hutahahean; Hasnawati Hasnawati
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study discusses the ethical behavior of accountants in the future, in this case is a student majoring in accounting (studies on student private collage in the DKI Jakarta region). The purpose of this study was to examine the influence of gender, religiosity (intrapersonal and interpersonal religiosity) and the academic achievement (GPA) of the ethical behavior of accounting students. Data retrieval is done by distributing questionnaires to 150 students majoring in accounting at The University of Tarumanegara, University of Persada Indonesia YAI, University of Bina Nusantara, and University of Mercu Buana students. The sampling technique used was Convinience Sample and Snowball Sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no influence of gender on the ethical behavior of accounting students; There is intrapersonal influence of religiosity onethical behavior of accounting students; No interpersonal influence of religiosity onethical behavior of accounting students; There was no effect of academic achievement (GPA) on the ethical behavior of accounting students.

PENGARUH KONVERGENSI IFRS EFFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Windy Ayu Wulandari; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to examine the effect of IFRS convergence effective in 2012, accounting complexity, and bankruptcy probability on timeliness and earningsmanagement. The sample was manufacturing companies listed in Bursa Efek Indonesia(BEI) that conducted in 2011-2012 as many 224 companies with a sampling technique is using purposive sampling method..Using multiple regression random effects, this study found that the convergence of IFRS effective 2012 and accounting complexity does not affect the timeliness and earnings management. This study also found that bankruptcy probability extend audit delay and submission of financial statements, and also bankruptcy probability reduce the level of earnings management.Kata Kunci: Konvergensi IFRS Efektif Tahun 2012, Kompleksitas Akuntansi,Probabilitas Kebangkrutan Perusahaan, Timeliness, Manajemen Laba.

PENGARUH TARIF PAJAK PENGHASILAN, MEKANISME BONUS, DAN TUNNELING INCENTIVES TERHADAP PERGESERAN LABA DALAM MELAKUKAN TRANSFER PRICING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Vinola Herawaty; Anne Anne
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the effect of income tax rates, bonus plan and tunneling incentives as instruments in detecting income shifting with transfer pricing with moderate good corporate governance. The independent variables in this research are income tax rate, bonus plan and tunneling incentives as well as leverage and firm size as control variables. Good corporate governance mechanism that has been used in this research is audit quality regarding to auditor reputation.The sample was taken by purposive sampling method consisting of 176 manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2013-2016. Test of hypothesis was using SPSS 23 application.The results show that good corporate governance has weaken positive significant for bonus plan and tunneling incentives in detecting income shifting in transfer pricing. Meanwhile, other independent variables income tax rate has no significant effect.

COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT Murtanto Murtanto; Andrea Utama
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

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.

PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Abdul Gaffar Rafid; Hotman Tohir Pohan; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.

PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT Indah Yunita Permatasari; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

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.

PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING) Elisabeth Juliaz Solicha; Deliza Henny
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

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

Page 2 of 17 | Total Record : 165

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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

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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