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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2016): September" : 5 Documents clear
FINANCIAL REPORTING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI ATAS PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015) Martinho Soares; M. Nuryatno Amin
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.183 KB) | DOI: 10.25105/jmat.v3i2.4979

Abstract

The purpose of this research is to find empirical evidence about the analysis of the factors that affect the timeliness of financial reporting by the auditor’s reputation as a moderating variable on profitability, leverage and firm age.The research sample in the manufacturing company listed on the Indonesia Stock Exchange on 2010-2015. Sample selection method used this research is purposive sampling method, choosing a sample based on criteria selection to provide information to researchers. A total of 38 samples were selected based on this sample selection method. The analytical method used in this research is the logistic regression method.The analysis technique used logistic regression analysis with SPSS 22 software. Based on these results can conclude that (1) profitability positively affects the timeliness of financial reporting, (2) leverage does not affect the timeliness of financial reporting, (3) firm age does not affect the timeliness of financial reporting, (4) audit delay negatively affects the timeliness of financial reporting, (5) firm size does not affect the timeliness of financial reporting, (6) internal auditor does not affect the timeliness of financial reporting, (7) reputable auditorscannot moderate the effect of profitability on the timeliness of financial reporting, (8) reputable auditorscannot moderate the effect of leverage the timeliness of financial reporting, and (9) reputable auditorscannot moderate effect the firm  age on the timeliness of financial reporting. 
ANALISIS LUASNYA PENGUNGKAPAN KUANTITATIF PADA INTEGRATED REPORTING DI INDONESIA, MALAYSIA, DAN SINGAPURA Agnes Febriyanti Febriyanti; Juniati Gunawan
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.167 KB) | DOI: 10.25105/jmat.v3i2.4980

Abstract

This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International <IR> Framework as a guide. This study uses a total observation of 21 (twenty one) Integrated Reports, consisting of 12 (twelve) IR from Indonesia, 5 (five) IR from Malaysia, and 4 (four) IR from Singapore, where the entire population is used as the research object.Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR  in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International <IR> Framework. However, the third IR lacks the ability to disclose the strategy and allocation of resources are caused by  uncertainty. The trend for subsequent reporting will be done through IR, IR is considered capable of creating organization’s value in the short, medium, and long term to meet the needs of stakeholders. 
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfani Firaus; Vinola Herawaty; Andy Tjin
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.503 KB) | DOI: 10.25105/jmat.v3i2.4981

Abstract

The objective of this research is to analyze: the influence of firm’s size on capital structure, the influence of profitability on capital structure, the influence of business risk on capital structure, the influence of time interest earned on capital structure, the influence of asset growth on capital structure, the influence of liquidity on capital structure, the influence of asset structure on capital structure, and the influence of managerial ownership on capital structure The research was conducted in the companies listed in Indonesian Stock Exchange except for banks and other financial companies during 2012-2015 observation period. This research is developed based on the previous research carried out by Firnanti (2011). The total samples taken by using purposive sampling method were 130 companies out of 351 companies. Multiple regression is used to analyze the hypothesis of this study.The result of this research found that (1) the size of the company's has a positive effect on the capital structure, (2) profitability has an adversely affect on the capital structure, (3) the business risk has no effect on capital structure, (4) time interest earned has no effect on the capital structure, (5 ) asset growth has a positive effect on the capital structure, (6) liquidity has a positive effect on the capital structure, (7) assets structure has a positive effect on the capital structure, and (8) managerial ownership affect positively on the capital structure.
PENGARUH KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI DARI HUBUNGAN KINERJA KEUANGAN DAN KINERJA PASAR TERHADAP NILAI PERUSAHAANPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA(2011 - 2015) Vedy Vedy; Susi Dwimulyani; Bayu Dewangkoro
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.726 KB) | DOI: 10.25105/jmat.v3i2.4982

Abstract

The purpose of this research is to investigate and analyze the effect of financial and market performance (net profit margin, debt to equity ratio, current ratio, price earning ratio, economic value added, and market value added) to firm value in manufacturing companies listed on the Stock Exchange Indonesia, as well as to indentify and analyze whether the dividend policy (dividend payout ratio and dividend yield) as a moderating variable affect correlation variable of net profit margin, return on equity, debt to equity ratio, current ratio, price earning ratio, economic value added, dan market value added to firm value. Population of this research amount to 143 companies which were manufacturing company listed on the Indonesia Stock Exchange the year 2011-2015. Sample selected by using method of purposive sampling amount to 26 companies. Data was processed using the method of data panel regression statistical test by using Eviews version 8.0 software. The result of this research shows that (1) profitability ratio and dividend payout ratio affect negatively to firm value. Leverage, liquidity ratio, market ratio,economic value added, market value added and dividend yield affect positively to firm value. (2) Dividend policy which measured with dividend payout ratio is able to moderate the effect of profitability ratio, leverage ratio, liquidity ratio and market ratio to firm value. Dividend policy which measured with dividend payout ratio is not able to moderate the effect ofeconomic value added and market value added to firm value. (3) Dividend policy which measured with dividend yield is able to moderate the effect of profitability ratio, market ratio, economic value added and market value added to firm value. Dividend policy which measured with dividend yield is not able to moderate the effect of leverage ratio and liquidity ratio to firm value
PROFIL TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN BERDASARKAN SURAT EDARAN OJK NOMOR 1/SEOJK.05/2016 TENTANG TINGKAT KESEHATAN KEUANGAN PERUSAHAAN PEMBIAYAAN Yopi Ivanda; Yvonne Augustine; Fanny Rachamdhitya
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.943 KB) | DOI: 10.25105/jmat.v3i2.4983

Abstract

This research was took 12 samples of financing companies in Indonesia to see how the profile of capital, quality of financing receivables, profitability and liquidity to the financial soundness of respective companies. Through the financial statements of the financing companies than processed according to the rules from OJK to see the profile of each of these factors on the level of financial soundness. Based on the financial statements of all 12 financing companies which are explicitly who suffered losses and there is a very minimum level of liquidity show an initial signal that there are some financing companies that the financial condition is less sound.

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