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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 125 Documents
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DETERMINANSI PEROLEHAN PAJAK PENGHASILAN BADAN PADA MASA PANDEMI COVID-19 Sumardi Adiman; Sahala Purba; Sandra Febyola Pura
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.672 KB) | DOI: 10.25105/jmat.v9i2.14036

Abstract

Permasalahan yang dihadapi saat ini dalam perolehan Pajak Penghasilan (PPh) badan yaitu ketaatan wajib pajak (WP) yang tidak taat terhadap regulasi perpajakan. Pengawasan pajak dan tagihan yang tidak sesuai dengan regulasi akan membuat perolehan pajak tidak sesuai dengan yang diharapkan. Adapun tujuan riset ini adalah untuk mengkaji dan menelaah dampak ketaatan Wajib Pajak, pengawasan pajak dan tagihan pajak terhadap perolehan PPh. Jenis riset ini merupakan riset kuantitatif dengan pendekatan deskriptif dan menggunakan data sekunder. Metode analisis yang digunakan pada riset ini adalah analisis deskriptif dan regresi linear berganda. Riset ini dilakukan di Kantor Pelayanan Pajak Balige. Populasi riset ini adalah Kantor Pelayanan Pajak (KKP) Balige area kerja Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan (KP2KP) Dolok Sanggul dan Sampel riset ini adalah sampel jenuh yaitu perolehan PPh Badan Tahun 2019-2021, Riset ini dilakukan pada bulan Maret-Mei 2022. Hasil riset ini diperoleh bahwa ketaatan WP dan tagihan pajak berdampak pada perolehan PPh badan, sedangkan pengawasan pajak tidak berdampak terhadap perolehan PPh badan di KPP Balige. Adapun implikasi riset ini adalah dengan terwujudnya ketaatan WP, pengawasan pajak dan tagihan pajak yang dilakukan secara optimal akan dapat meningkatkan perolehan PPh di Kantor Pelayanan Pajak di seluruh Indonesia khususnya yang terdapat KKP Balige.
ACCOUNTING ANALYSIS FOR CRYPTO-ASSETS BASED ON IFRS I Gede Githa Adhi Pramana; Sekar Mayangsari; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.9637

Abstract

Crypto-asset has begun to develop and is starting to be widely owned by people and institution around the world. Since 2020, government of Indonesia throught Bappebti regulate Crypto-asset transaction as future contract. This is a phenomenon in view of the need for accounting treatment for Crypto-asset transactions. This research attempts to explore transaction characteristic of Crypto-asset with the approach and review of IAS and focus on the accounting treatment for cryptocurrency. The purpose of this study is to conduct a study of accounting for Crypto-asset based on the applicable IAS. This study uses a review literature model to find out accounting for Crypto-asset. The results of the study indicate that the most common treatment for Crypto-asset is as Intangible Asset and Inventory since the used of Crypto-asset until now mostly as investment and trading in contract futures.
THE INFLUENCE OF COMPENSATION JUSTICE FACTORS, GOVERNMENT INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL ETHICS ON CORRUPTION IN THE GOVERNMENT SECTOR WITH LAW ENFORCEMENT AS A MODERATING VARIABLE Alexander Mychael Silaban; Haryono Umar
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.10390

Abstract

This study aims to examine The Influence of Compensation Justice, Government Internal Control Systems, and Organizational Ethics Factors, Against Corruption in The Government Sector with Law Enforcement as a Moderating Variable. The object of research is the work unit within the Human Resources Development Agency of Transportation by the number of respondents as many as 101 people were deliberately selected employees who handle financing activities, budgeting activities, assets management, and human resource departments. The type of data used is primary data and using multiple regression analysis was processed using SPSS 26.0. This study was designed using descriptive causal analysis and test the hypothesis by taking a test unit at the Human Resources Development Agency of Transportation. Data obtained through questionnaires, the sample is selected with the specific purpose (purposive sampling) and the data were analyzed using multiple linear regression. The results showed that the Organizational Ethics, and Government Internal Control System moderated by Law Enforcement give effect to Corruption, while the Compensation Justice, Government Internal Control System and Compensation Justice, Organizational Ethics moderated by Law Enforcement do not affect the Corruption. Based on the results, the training, education,  and develop the code of ethics can improve the quality of human resources of The Government Internal Supervisory Apparatus.  
CAN PERSONALITY TYPE MODERATE THE EFFECT OF AUDITOR EXPERIENCE AND TIME PRESSURE ON PROFESSIONAL SKEPTICISM? Ivan Sebastian; Estralita Trisnawati
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.10781

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh pengalaman auditor, tekanan waktu terhadap sikap skeptis profesional dengan tipe kepribadian sebagai pemoderasi untuk KAP yang berdomisili di wilayah Jabodetabek. Sampel dalam penelitian ini sebesar 100 orang auditor. Penelitian ini menggunakan data primer dan diolah dengan menggunakan software SmartPLS 3.0. Hasil Penelitian menemukan bahwa tipe kepribadian terhadap sikap skeptis profesional serta tipe kepribadian mempengaruhi positif moderasi pengalaman auditor terhadap sikap skeptis profesional. Variabel lainnya tidak berpengaruh.
BIBLIOMETRIC ANALYSIS OF BIG DATA RESEARCH IN FINANCE Farhan Afie Ar-Raisi; Eklamsia Sakti; Alexander Anggono; Tarjo Tarjo
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.12560

Abstract

Big data consists of structured and unstructured data. In the finance area, the data is extensively applied for business development. Consequently, researches on this area are growth in a fast pace. Hence, this study is intended to portray trend of several previous studies concerning of big data in the financial sector.  Data sources refer to articles searched in the Science Direct, Emerald Insight and Google Scholar. Based on the purposive sampling method, it is acquired 61 papers. Findings of this study indicate that those papers mostly were published by the Science Direct. The research method mostly applied in those studies was a qualitative approach. Most of the papers in this area were published during the 2017 and China was a country that was frequently used as an object of study. The University of Minho was an institution that actively doing research in this area. The Procedia Computer Science was the most active publishing journal, and the decision making was an area that was frequently researched. 
THE EFFECT OF PROFITABILITY AND ENVIRONMENTAL PERFORMANCE ON THE DISCLOSURE OF CARBON EMISSIONS WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Andi Nurlailiah Hamdiyani
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.15388

Abstract

This study aims to examine the effect of profitability and environmental performance on the disclosure of carbon emissions with managerial ownership as moderating. The population in this study are manufacturing companies listed on the IDX and listed on the PROPER rating of the Ministry of Environment for the period 2016 – 2019. The sample selection used the purposive sampling method, obtained a sample of 20 companies. The data analysis technique used is hierarchical moderating regression analysis. The results show that environmental performance and profitability have a positive effect on disclosure of carbon emissions and managerial ownership is able to moderate profitability and environmental performance on disclosure of carbon emissions.
THE EFFECT OF LISTING AGE, LEVERAGE, AND AUDIT OPINION ON AUDIT REPORT LAG WITH GOOD REPUTATION AS A MODERATING VARIABLE Yuhelni Yuhelni
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 (2023): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i1.15994

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Umur Listing, Leverage, dan Opini Audit terhadap Audit Report Lag dengan Reputasi KAP sebagai Variabel Moderasi. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Pembaruan dalam penelitian ini adalah dengan menambahkan komite audit sebagai variabel moderasi dan periode penelitian dari tahun 2019 sampai dengan tahun 2021. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian yang dilakukan dengan pengujian hipotesis. Sebanyak 249 sampel dari 83 perusahaan dengan periode observasi 3 tahun, 2019-2021. Jumlah perusahaan yang memenuhi kriteria sampel adalah 59 perusahaan dan periode penelitian adalah 3 tahun, sehingga keseluruhan unit analisis adalah 177 observasi yang dipilih dengan menggunakan purposive sampling. Metode analisis yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linier berganda. Penelitian ini dilakukan dengan menggunakan metode statistik yang dibantu dengan program SPSS 25. Hasil penelitian ini menunjukkan umur listing berpengaruh positif signifikan terhadap audit report lag, leverage dan opini audit berpengaruh negatif signifikan terhadap audit report lag. Reputasi KAP tidak mampu memperkuat pengaruh positif umur listing terhadap audit report lag, Reputasi KAP memperkuat pengaruh negatif leverage dan opini audit terhadap audit report lag. Kata Kunci : Audit Report Lag; Leverage; Opini Audit; Umur Listing; Reputasi KAP.
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.

Page 10 of 13 | Total Record : 125

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