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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 6 Documents
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Search results for , issue "Vol. 10 No. 2 (2023): September" : 6 Documents clear
AUDIT REPORT QUALITY, SUSTAINABILITY AND PROFITABILITY ON STOCK PRICE IN INDONESIA SECURITIES EXCHANGE Sekar Mayangsari; Try Edi Suwarno
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.15954

Abstract

This study examines the relationship between audit reports, sustainability reports, and profitability to stock prices on the Indonesia stock exchange, especially manufacturing companies in the basic industrial and chemical sectors, miscellaneous industrial sectors, and consumer goods industry sectors. Secondary data is generated through audit reports and sustainability reports provided in a structured manner. The population for this study consisted of 211 company populations using 16 samples of manufacturing companies that published audited financial reports and sustainability reports in 2019-2021. The hypothesis was tested using the Multiple Linear Statistical Test. The test was conducted at a significance level of 0.05. The findings of this study reveal that there is a significant relationship between profitability and stock price. Meanwhile, audit reports and sustainability reports do not provide a relationship to stock prices on the Indonesia Stock Exchange. This study recommends increasing the educational aspects of the capital market and investment for the Indonesian people, especially investors, so that it will slowly increase the knowledge of investors and potential investors in Indonesia about the importance of audit reports and sustainability reports.
THE EFFECT OF POLITICAL CONNECTIONS, FINANCIAL STABILITY, SUPERVISORY EFFECTIVENESS AND AUDITOR TURNOVER ON TAX AGGRESSIVENESS Aras Brian Kaawoan; Yeterina Widi Nugrahanti
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16448

Abstract

This research is aimed to provide empirical evidence about relationship between political connection, financial stability, effective monitoring and change in auditor on tax aggressiveness. Using purposive sampling, this research selects manufacturing companies that are listed in Indonesian Stock Exchange (IDX) in the period 2018-2020 as samples. Selected company data amounted to 86, so the total observation in this research are 258 firm-years. The data examination in this research uses multiple regression with dated panel. The results of this research indicate that political connection and effective monitoring have a significant negative effect on tax aggressiveness. Meanwhile, financial stability have a significant positive effect on tax aggressiveness. Change in auditor has no significant effect on tax aggressiveness. These results mean that change in auditor conducted by the company can not detect tax aggressiveness.  Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi politik, stabilitas keuangan, efektivitas pengawasan, dan pergantian auditor terhadap agresivitas pajak. Dengan menggunakan metode purposive sampling, penelitian ini memilih perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020 sebagai sampel. Data perusahaan terpilih berjumlah 82, sehingga total pengamatan dalam penelitian ini adalah 258 perusahaan. Metode pengujian dalam penelitian ini menggunakan analisis regresi berganda dengan data panel. Hasil penelitian ini menunjukkan bahwa koneksi politik dan efektivitas pengawasan memiliki dampak negatif yang signifikan terhadap agresivitas pajak. Sementara itu, stabilitas keuangan memiliki dampak positif signifikan terhadap agresivitas pajak. Pergantian auditor tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil ini menunjukkan bahwa pergantian auditor yang dilakukan perusahaan tidak dapat mendeteksi agresivitas pajak yang dilakukan oleh perusahaan.
THE EFFECT OF BAI, SIZE, OWNERSHIP, AND PROFITABILITY ON DISCLOSURE OF BIOLOGICAL ASSET Atika Yunia Nuraeli Prasetia; Retno Martanti Endah Lestari; Abdul Kohar
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16469

Abstract

Data from the Ministry of Agriculture showed that during the Covid-19 pandemic, agricultural sector managed to increase the growth of GDP by 2.19% compared to the previous year (year-on-year). Then, data from the Central Bureau of Statistics shows in 2020, only the agricultural sector made a positive contribution of 1.75% to GDP compared to other business sectors. This needs to be the government's attention to develop the agricultural sector as a sector that is expected to be the main engine of development in order to realize the Sustainable Development Goals (SDGs). The intention of this research was to find out the effect from intensity of biological asset, firm size, managerial ownership and profitability on disclosure of biological assets in agricultural enterprises listed on the IDX from 2016 to 2020. This study falls under verification research category. All agricultural companies listed on IDX period 2016-2020 are the population in this research. Purposive sampling was used to choose the sample and 13 companies were chosen. Documentary studies were used to acquired data. In this study, data was collected utilizing a documentary study with analysis of multiple linear regression. In this study data processing using the help of IBM SPSS Ver.25.0. According to the findings of this study, firm size has a considerable favorable effect on the dsiclosure of biological assets. The intensity of biological assets, management ownership, and profitability no impact disclosure of biological assets. Thus, biologiccall aset intensity, firm size, managerial oownerhip, and profitability silmutaneously impact on biological aset disclosure.
BIBLIOMETRIC ANALYSIS OF DIGITAL ACCOUNTING USING R BIBLIOSHINY Irman Firmansyah; Wildan Dwi Dermawan
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16476

Abstract

Digital technology significantly affects business processes, one of which is the accounting aspect that supports providing fast and accurate financial reports. The use of digital technology in accounting is often called digital accounting. This has prompted researchers to examine the impact of digital technology on accounting. Therefore, many publications have been detected examining this issue but have not mapped it well. This study aims to map research on digital accounting. This research was conducted on the dimensions.ai database from 2013 to mid-2022. Using the keyword “digital accounting”, 1,397 documents were obtained consisting of journal articles, book chapters, monographs, preprints, and proceedings. The R biblioshiny software found that the most relevant journals were Contributions to Management Science, IOP Conference Series Material Science and Engineering, and Plos One. Meanwhile, the one with the biggest impact is Plos One. In addition, the most relevant authors are Muravskyi and Shao. But the ones who had the biggest impact were Agrell, Karlsson, and Troshani. The distribution of words is dominated by ‘digital transformation’, ‘accounting information’, ‘digital technologies’, and ‘digital accounting’. Topics that have emerged in recent years are digital transformation, accounting information, digital accounting, blockchain technology, and accounting systems. Even blockchain technology is still emerging in 2022. These findings illustrate the importance of using digital technology in accounting, thus triggering researchers to continue to develop ideas and other significant findings related to digital accounting.
AGENCY COSTS AND COMPANY PERFORMANCE IDX 30 Linda; Raida Fuadi; Wida Fadhlia; Gamal Batara
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17106

Abstract

This study aims to examine the levels of corporate agency costs for high- and low-value companies listed on Indonesia Stock Exchange_30 (IDX30) during the Covid-19 pandemic, and then analyze the impact of corporate governance and debt on corporate performance, mediated by agency cost variables. The average expense ratio and asset utilization ratio values are used as the basis for determining high or low agency costs in the IDX30 Indonesia companies. Partial least squares structural equation modelling (Partial Least Square-Structural Equation Model) analysis is used to analyze the effect of corporate governance and debt on firm performance mediated by agency cost variables. The results indicate that the average agency costs in IDX30 companies are low. Corporate governance significantly affects the level of agency costs and firm performance. While the direct effect of debt on firm performance is not significant, its effect on firm performance mediated by low agency costs shows a significant relationship.
DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.

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