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Moh Shidqon
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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 EFFECT OF CORPORATE GOVERNANCE TO REAL EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE EMPIRICAL STUDY ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE M. Anwar Masruri; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.578 KB) | DOI: 10.25105/jmat.v4i1.4984

Abstract

This research is conducted in the period 2013 to 2015 and the selected sample with purposive sampling method using criteria that have been determined. Samples are selected for companies that present the required data in this study. A total of 75 sample companies that have criteria based on this sample selection method. The method of analysis applied in this research is quantitative method and statistical analysis used is multiple regression analysis.The result of the research shows that CG variable has significant negative effect on REM_Index model, Audit Quality variable strengthen negative correlation between Corporate Governance and Real Earnings Management significantly, Audit Quality and Company Size negatively affect REM_Index model on Abn_CFO model, Audit Quality variable proved to influence Abn_CFO. Abn_DisEx variable model of Corporate Governance proved negatively significant to Abnormal Discreationary Expenses and Abn_Prod Models Moderation and Company Size Model has a significant positive effect on Abnormal Production Cost.
PENGARUH ECONOMIC VALUE ADDED, RESIDUAL INCOME, EARNINGS, OPERATING CASH FLOW DAN OPERATING LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ 45 Rima Fathonah Oktaviani; Hotman T. Pohan
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.589 KB) | DOI: 10.25105/jmat.v4i1.4985

Abstract

The purpose of this study was to determine the influence between economic value added, residual income, eranings, operating cash flow and operating leverage on stock returns.The population of this study is company LQ 45. The sample of the study was obtained by purposive sampling method where are 26 same companies each year and meet the sampling criteria. The study period is 2012 to 2015.This study found that there is a positive influence between  economic value added, residual income, operating cash flow, and operating leverage on stock returns on company LQ 45. But for earnings there is not effect on stock return on company LQ 45.
ANALISIS PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Citra Dirawati Pohan; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.431 KB) | DOI: 10.25105/jmat.v4i1.4986

Abstract

This study examines the effect of financial performance, Good Corporate Governance and Corporate Social Responsibility on the value of the firm in mining companies in the Indonesian Stock Exchange. Basically, the concept of Good Corporate Governance and Corporate Social Responsibility is a concept that should be implemented in the company. The population used in this study is a mining company listed on the Indonesia Stock Exchange. Sample that used in this study are 15 companies with 3 (three) years observation from 2007 to 2009. Purposive sampling method was used in this research to obtain the samples. Data were analyzed using multiple regression analysis with SPSS version 22. Independent variables in this research are performance of firm that consist of Return on Asset and Debt to Equity Ratio; Good Corporate Governance that consist of size of board of commisiories, independency of committees member, and size of audit committees; and Corporate Social Responsibility. Dependent variable are the performance of firm that proxy by Price to Book Value. The results showed that Return on Asset, size of board of commisiories, and independency of committees’ member has a positive influence on the value of firm (Price to Book Value). While Debt to Equity Ratio, size of audit committees and Corporate Social Responsibility does not affect the value of the firm (Price to Book Value).
PENGARUH KOMISARIS INDEPENDEN (KI), CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL (IC) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yudhi Yuliansyah; Henik Hari Astuti; Yvone Augustine
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.797 KB) | DOI: 10.25105/jmat.v4i1.4987

Abstract

This study aims to determine the effect Idependent Commissioner, Corporate Social Responsibility, and Intellectual Capital on the variable value of the firm (PBV) in manufacturing companies during the period of the year from 2011 to 2015. The sample was selected by 34 companies manufacturing during 2011 to 2015. Data were analyzed using multiple regression analysis with Eviews version 9.0.The results showed that: Idependent Commissioner does not positive effect on the value of the firm(PBV), Corporate Social Responsibility does not positive effect on the value of the firm (PBV), and Intellectual Capital positive effect on the value of the firm (PBV). 
ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Febriany Utami; Etty Murwaningsari
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.366 KB) | DOI: 10.25105/jmat.v4i1.4988

Abstract

The purpose of this research is to know empirically influence of of profitability ratios with stock returns that are moderated by dividend policy to see the description of decisions investors will take. Return on the results (gain or loss) obtained from a stock investment This research sample is 43 companies listed on the Indonesia Stock Exchange from 2012-2015. Sampling technique is purposive sampling method. The method of analysis used is moderated regression analysis. The result of the research shows that ROA, ROE, DPR have a significant positive effect on Stock Return, while NPM and EPS have no significant effect on Return of Stock and Result of this research Dividend Payout Ratio (DPR) strengthens ROA, ROE, NPM to Return. While Dividend Payout Ratio does not strengthen Earnings Per Share (EPS) relationship to stock return.
PENGARUH PROFITABILITAS DAN BEBAN PAJAK PENGHASILAN KINI TERHADAP KEPUTUSAN PENDANAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI PEMEDIASI PADA PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2012-2016 Agnes Puji Christiani; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.545 KB) | DOI: 10.25105/jmat.v5i1.5057

Abstract

The purpose of this study was to examine the effect of profitability, current income tax burden, company growth on funding decisions. Another goal is to test the growth of the company as a mediator in the relationship between profitability and funding decisions and the current income tax burden with funding decisions. The research data was obtained from the company's annual report from the Indonesia Stock Exchange (IDX) website. The sample used as many as 20 property companies listed on the Stock Exchange in 2012-2016. The sampling technique uses purposive sampling. This study uses the method of multiple regression analysis and path analysis. Based on the results of the analysis it was concluded that profitability had a significant positive effect on the growth of the company. Income tax expense has a significant positive effect on company growth. The company's growth has a significant positive influence on funding decisions. Profitability does not affect funding decisions. The current income tax expense has no effect on funding decisions. Profitability through company growth variables has a significant effect on funding decisions. Current income tax expense through company growth variables has a significant effect on funding decisions.
ANALISIS FAKTOR-FAKTOR YANG MEMICU POTENSI KECURANGAN (FRAUD) (Studi Penelitian Pada Pemerintah Kabupaten Mimika, Papua) Yusak Naa; Hotman T Pohan
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.965 KB) | DOI: 10.25105/jmat.v6i1.5059

Abstract

The purpose of this study was to examine employee perceptions in government institutions, namely the influence of procedural justice, distributive justice, effectiveness of the internal control system, suitability of compensation, organizational culture, unethical behavior, and law enforcement against fraud in the Mimika Government, Papua. The number of samples in this study were 140 respondents in the Mimika Government, Papua.The results of this study indicate that unethical behavior has a positive effect on fraud potential, law enforcement has no effect on potential fraud, the effectiveness of the internal control system has a negative effect on fraud potential, procedural justice has a negative effect on fraud potential, distributive justice has no effect on potential fraud, suitability compensation does not affect the potential for fraud, and organizational culture does not affect the potential for fraud in the Mimika government sector in Papua.
ANALISIS PENGARUH CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET DAN KUALITAS AUDIT TERHADAP KUALITAS LABA YANG DIMODERASI OLEH IMPLEMENTASI IFRS Barugamuri Dachi; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.345 KB) | DOI: 10.25105/jmat.v4i2.5061

Abstract

Implementasi IFRS di Indonesia yang proses konvergensinya dimulai sejak tahun 2012 hingga saat ini, dipandang sebagai bentuk komitmen stakeholders dalam meningkatkan kualitas dalam penyusunan dan penyajian laporan keuangan yang pada akhirnya akan meningkatkan kualitas laba Perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menguji sejauh mana implementasi IFRS dapat memoderasi pengaruh unsur-unsur dalam penerapan corporate governance, investment opportunity set (IOS) dan kualitas audit terhadap kualitas laba.Metode purposive sampling digunakan sebagai metode dalam pengumpulkan data penelitiannya dan model persamaan regresi berganda digunakan sebagai alat analisis statistiknya dengan aplikasi SPSS 20. Sampel dalam penelitian ini adalah 21 emiten yang ada di Bursa Efek Indonesia khususnya Perusahaan sektor manufaktur yang laporan keuangannya telah dipublikasi selama 10 (sepuluh) tahun dari tahun 2006 sampai dengan 2015. Berdasarkan hasil penelitian ini menunjukkan bahwa sebagian dari corporate governance yakni proporsi struktur direksi, komite audit, dan komisaris independen serta IOS tidak berpengaruh positif terhadap kualitas laba sedangkan bagian lain dari corporate governance yakni proporsi kepemilikan manajerial dan kepemilikan institusional serta kualitas audit berpengaruh positif terhadap kualitas laba. Selain itu, implementasi IFRS tidak berhasil memperkuat pengaruh positif unsur-unsur dalam corporate goverance dan IOS terhadap kualitas laba tetapi hanya berhasil memperkuat pengaruh positif kualitas audit terhadap kualitas laba.
THE INFLUENCE OF CEO CHARACTERISTIC AND COMPENSATION TO EFFECTIVE TAX RATE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Wati Wati; Christina Dwi Astuti
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.171 KB) | DOI: 10.25105/jmat.v4i2.5062

Abstract

The aim of this research is to analyze the influence of characteristic and CEO compensation (CEO compensation and CEO stock ownership) to effective tax rate with corporate governance as moderating variable. The type of this research is quantitative, and done in Bursa Efek IndonesiaPopulation in this research are manufacture companies that listed in Indonesia Stock Exchange during the study period of years 2012-2016.The samples of this research using purposive sampling method are 76  companies. Multiple regression is statistic method which is used to test the research hypothesis. Testing of hypotheses using SPSS 23.The results of this research show that CEO compensation and corporate governance significantly positive influence the effective tax rate while CEO characteristic and CEO stock ownership have not influence the effective tax rate. Corporate governance not able to moderate relation between CEO characteristic, CEO compensation and CEO ownership to effective tax rate.
PERAN INVESTASI TEKNOLOGI DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 20142017 Estu Widi Andriani
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.522 KB) | DOI: 10.25105/jmat.v6i1.5063

Abstract

The aimed of the research is to analyse the role of information technology (IT) investment, Operational Cost Efficiency (OCE), liquidity dan bank size through increasing financial performance in banking industries listed in Indonesia Stock Exchange period 2014 – 2017. Model that used in this study is the hypothetical testing method, that means to examine the impact of Operational Cost Efficiency (OCE), Liquidity dan Bank Size on financial performance using multiple regression method. The number of samples are 60 sample, Samples are taken by purposive sampling method. Result show that there is negative impact of OCE to financial performance, there is no impact liquidity to financial performance, there is no impact bank size to financial performance. IT investment carry out to strengthened negative relationship OCE to financial performance. On the other hand, IT investment is found unsuccessful to moderate relationship between liquidity to financial performance and bank size to financial performance.

Page 4 of 13 | Total Record : 125

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