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Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung I Lantai 1, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440. Email : jmat.feb@trisakti.ac.id Telp: 021-5663232(ext.8322)
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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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THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING Wahyuni, Lidia; Salim, Agus; Murtanto; Pertiwi, Arinda Deswanti; Rahmandika Adipradana
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.20665

Abstract

This study explores the impact of audit delay, the size of public accounting firms, audit opinions, and management changes on auditor switching among companies listed on the Indonesia Stock Exchange. The research aims to identify the key factors that influence a company's decision to switch auditors. Using logistic regression analysis and secondary data from financial reports, the study introduces a unique approach by simultaneously analyzing four independent variables, which is rarely done in prior studies. The results reveal that audit delay and management changes significantly affect auditor switching, while the size of public accounting firms and audit opinions do not have a significant impact. The findings suggest that operational and managerial factors play a more critical role in auditor switching decisions compared to financial factors. Theoretically, the study supports the relevance of agency theory in explaining auditor switching, particularly in addressing conflicts of interest between management and shareholders. Practically, these results provide valuable insights for company management when deciding to switch auditors and highlight the importance for regulators to implement policies that enhance transparency and audit quality, strengthening corporate governance practices in Indonesia.
DETERMINANTS OF TAX AVOIDANCE IN INDONESIAN TECHNOLOGY LISTED COMPANIES Dwianika, Agustine
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21239

Abstract

This study examines the effect of Profitability (Return On Sales and net Profit Margin), Sales Growth and Business Strategy on Tax Avoidance practices and Financial Distress as moderators suspected of influencing corporate tax avoidance practices. The quantitative method used in this study, multiple linear regression, is the right choice for conducting further analysis, with a range of observations of financial reports on technology companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023, with a purposive sampling technique to ensure obtaining information related to the measurement indicators used, in 15 qualified companies, using IBM SPSS Statistics 26.0. The study concluded that Return On Sales, Net Profit Margin, and Business Strategy influenced Tax Avoidance practices. In contrast, the Sales Growth variable did not influence Tax Avoidance, and Financial Distress only moderated the effect of ROS on Tax Avoidance. In practice, not all management strategies to increase sales absorb too high costs, so financial managers do not choose to practice tax avoidance. The implications of this study are expected to provide an overview to users of financial reports, especially external parties, to assess the firm's performance in complying with its tax obligations based on the factors in this study.
CHALLENGES AND OPPORTUNITIES OF DIGITAL AUDITING: A LOOK BEYOND THE YEAR 2020 Ilmawan, Faiz Nuha; Bawono, Icuk Rangga
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21241

Abstract

Digital technologies, including artificial intelligence (AI), big data, and blockchain, have significantly changed the auditing landscape. This study aims to explore the impact of these technologies on audit practices in the future, focussing on the challenges and opportunities auditors face. Using a qualitative approach, the study involved in-depth interviews, case studies, and participatory observations of several companies adopting digital technology in their audits. The study results show that applying digital technology can increase efficiency, accuracy, and transparency in the audit process. AI and big data enable faster and more comprehensive data analysis, while blockchain improves the reliability and integrity of audited data. However, the study also reveals significant challenges, such as a lack of technology skills among auditors, concerns related to data security and privacy, and potential changes in the role of auditors that could affect audit quality. On the other hand, the digital era also opens opportunities for auditors to engage in multidisciplinary collaboration and develop new competencies relevant to modern technology. However, to make the most of these opportunities, auditors need to maintain strong ethical principles and comply with applicable regulations. 
STUDY AND EVALUATION OF DEVELOPMENTSAND RESEARCH ON AUDIT COMMITTEE EFFECTIVENESS DURING 2011 TO 2020 Purnomo, Anugerah Septian; Arsjah, Regina Jansen
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21255

Abstract

The current development of the audit committee is it enough to reduce public investor panic towards information that is not in line with the expectations of public investors or only as a complement to the company's organs required by the regulator or does it play an important role in a company. This research is included in the type of literature study. during the last ten years, namely from 2011-2020 on research related to the audit committee. The research design uses a library data collection approach, uses a certain format, is formal and previously designed. This study uses secondary data with data collection techniques from accredited journal portals in Indonesia, namely Sinta 1 – Sinta 6. Overall, there are still inconsistent results among previous studies regarding the effect of audit committee effectiveness on company performance. From the side of studies that show a positive effect of the effectiveness of the audit committee on company performance, it is shown that the size, independence, and financial or accounting expertise of audit committee members can affect the quality of financial reports, earnings management, audit delay, solvency and profitability of the company, opinion going concern audit, tax avoidance, negative entrenchment effect, and CSR disclosure.
ANALYSIS OF CSR IMPLEMENTATION AS A COMPANY CONTRIBUTION IN ACHIEVING SUSTAINABLE DEVELOPMENT (CASE STUDY ON PT. OTSUKA INDONESIA) Deviandini, Ellisa; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21304

Abstract

This study analyzes the implementation of CSR programs in a company engaged in the pharmaceutical industry. The purpose of this study is to find out whether PT Otsuka Indoenesia has implemented CSR programs in accordance with the Triple Bottom Line concept. In addition, this study also aims to analyze whether the implementation of CSR programs run by PT Otsuka Indonesia has fulfilled aspects of the Sustainable Development Goals. This research uses an interpretive paradigm with a qualitative descriptive approach. Data in this study were obtained through interviews and observations. The novelty of the study is related to the object of research and analysis of the company's contribution to the Sustainable Development Goals. The results show that the company has implemented CSR programs that are in accordance with the aspects and points contained in the Sustainable Development Goals. The Company runs CSR programs not only to fulfill its social responsibility but also to achieve the Sustainable Development Goals.  However, companies need to develop their CSR programs into CSV programs, so that the programs run by the company not only provide benefits for program recipients, but also provide economic benefits to the company such as an increase in profits or an increase in sales at the company. Suggestions for future research are researchers to use research objects in other companies in order to find out whether companies in Indonesia have implemented CSR programs in accordance with the Sustainable Development Goals. So that Indonesia can achieve its Sustainable Development commitment in 2030.
SDGs DISCLOSURES IN SUSTAINABILITY AND ANNUALREPORTS IN INDONESIA Nugraha, Farhani; Mustofa, Muhamad; Mudhakir, Diki; Innasarah; Sasongko, Ananta
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21344

Abstract

This study investigates the extent of disclosure of sustainable development goals (SDGs) in the sustainability and annual reports of Indonesia's ten largest companies by market capitalization from 2016 to 2023. Through content analysis, the findings indicate that SDG reporting remains relatively limited, with companies exhibiting significant variations in the depth and quality of their disclosures. While some firms integrate SDGs into their corporate strategies and sustainability initiatives, others provide minimal references without clear implementation frameworks. This variation suggests that regulatory requirements and voluntary corporate commitments are crucial in shaping disclosure practices. The study underscores the necessity of stronger regulatory frameworks and heightened corporate engagement to ensure alignment with global sustainability objectives. By addressing existing gaps in SDG disclosure research in Indonesia, this paper contributes to the academic literature on sustainability reporting. Additionally, it provides practical insights for policymakers, regulators, and business leaders to enhance corporate transparency, accountability, and long-term commitment to sustainable development initiatives.
2024 PRESIDENTIAL ELECTION AND STOCK PERFORMANCE: A COMPARATIVE STUDY BEFORE AND AFTER THE ELECTION Hartadinata, Okta Sindhu; Farihah, Elva
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21451

Abstract

This study aims to provide empirical evidence regarding the impact of the 2024 presidential election on the reaction of the Indonesian stock market. Political events, such as elections, can significantly influence investor sentiment and market performance due to uncertainty regarding future economic policies. This study focuses on companies listed in the Kompas 100 Index on the Indonesia Stock Exchange (IDX), representing the most liquid and actively traded stocks. Using the event study method with a purposive sampling approach, this research selects 90 companies as the final sample. The findings reveal a significant difference in the average abnormal return before and after the voting day, suggesting that political stability and election outcomes influence investor confidence. These results provide valuable insights for investors in adjusting their investment strategies and for policymakers designing regulations to maintain economic and capital market stability. Understanding market reactions to elections can help stakeholders navigate risks and optimize financial decision-making.  
THE EFFECT OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP STRUCTURE Hasanah, Salsabila; Indrawati, Novita; Mela, Nanda Fito
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22396

Abstract

This study aims to investigate the influence of financial and environmental performance on firm value, emphasizing the role of ownership structure as a moderating factor in this relationship. Financial performance is assessed through Return on Assets (ROA), which reflects a company's efficiency in generating profits relative to its total assets. Meanwhile, environmental performance is evaluated using the PROPER rating system, a government-led assessment framework that categorizes companies based on their compliance with environmental regulations and sustainability practices. Firm value is represented by Tobin's Q, a financial ratio that captures market perceptions of a company's overall worth and future growth potential. The moderating variables in this study include managerial ownership, which indicates the proportion of shares held by executives and insiders, and institutional ownership, which refers to stock ownership by investment firms and other institutional investors. This study employs secondary data collected from 54 mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using multiple regression and moderated regression analysis (MRA), the study reveals that financial and environmental performance significantly and positively affect firm value, reinforcing the importance of strong financial health and sustainable environmental practices in driving corporate valuation. Additionally, institutional ownership is found to enhance these positive relationships, suggesting that companies with a higher level of institutional investors may benefit from increased oversight and improved governance mechanisms. However, managerial ownership does not exhibit a significant moderating effect, indicating that the proportion of shares held by company executives does not necessarily alter the impact of financial and environmental performance on firm value. These findings offer important insights into the role of ownership structures in corporate valuation and provide implications for investors, policymakers, and business leaders in optimizing governance strategies to enhance firm value and ensure long-term sustainability.
ANALYSIS OF DIFFERENCES AND SIMILARITIES OF ZAKAT ACCOUNTING STANDARD NO. 109 VERSUS MPSAS ZAKAT MALAYSIA Mia Lestari
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22493

Abstract

This study compares Statement of Financial Accounting Standards (PSAK) No. 109 implemented in Indonesia and Malaysian Public Sector Accounting Standards (MPSAS) Zakat implemented in Malaysia. By identifying the similarities and differences between these two standards, this study can contribute to the Zakat accounting literature and offer recommendations for developing better accounting standards in both countries. Zakat, as one of the pillars of Islam, requires transparent and accountable management. PSAK 109 regulates the management of zakat, infaq, and sadaqah with a cash-based approach, while MPSAS Zakat follows accrual-based public sector accounting principles. This research will analyze the scope aspects, including recognition, measurement, presentation, and disclosure of the two standards. This comparative analysis is expected to identify opportunities to strengthen zakat management through harmonizing standards that are more relevant to the needs of each country. This research will also discuss the impact of the differences between PSAK 109 and MPSAS Zakat on transparency and accountability in Zakat management. The results of this analysis can reveal the technical and conceptual differences between the two standards and provide strategic recommendations for zakat management institutions in Indonesia and Malaysia. Thus, this research is expected to offer a new perspective regarding the harmonization of zakat accounting standards that follow sharia principles and meet the needs of society.  
THE INFLUENCE OF TAX KNOWLEDGE, E-FILING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY AT PT BENUA JAM INTERNUSA yuana; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22522

Abstract

This study aims to analyze the effect of taxation knowledge, the application of e-filing, and tax sanctions on individual taxpayer compliance. This study was conducted on employees of PT Benua Jam Internusa with a total of 157 individuals. A simple random sampling technique was used in sampling, resulting in 61 respondents being selected, with 58 respondents who filled out the questionnaire completely. Data collection was conducted through a survey using a structured questionnaire, and data analysis was performed using the Partial Least Squares (PLS) method. The results showed that tax knowledge has a positive and significant effect on individual taxpayer compliance. Similarly, the application of e-filing and the effective enforcement of tax sanctions can increase the level of compliance. These findings indicate that increasing tax awareness, developing digital infrastructure, and optimizing law enforcement mechanisms can significantly encourage tax compliance. Therefore, this study recommends that tax authorities strengthen public socialization, especially through social media platforms, to increase taxpayers' understanding and involvement in fulfilling their tax obligations.

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