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Jurnal Magister Akuntansi Trisakti

jmat
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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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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Henik Haris Astuti; Roni Aron Oktavianus; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value.

PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE DAN DIVIDEND PAYOUT RATIO TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI Hanny Hanny; Vinola Herawaty; Hasnawati Hasnawati
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The main purpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio, with business strategy (as described in typology of Miles and Snow) as moderating variable, on company performance. Company performance is measured by return on assets. In addition, controlling variables used in this reserach are leverage, size and sales growth. Object of this research are manufacturing companies that were listed in Indonesia Stock Exchange during year 2013-2017. Sample determination is performed using purposive sampling method, of which resulted in total samples of 154 companies. The empirical results of this research shows that tax avoidance, corporate governance and dividend payout ratio are positively and significantly related with company performance measured by return on assets. Moderating (interaction) effect of business strategy decreases the association between both tax avoidance and dividend payout ratio, and company performance. Nonetheless, business strategy as moderation variable has no impact on the association between corporate governance and company performance.

PENGARUH STRATEGI ORGANISASI, INVESTASI ASET TETAP, DAN KINERJA PERUSAHAAN TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS MANUFAKTUR YANG TERDAFTAR DI BEI) Rahayu Amalia Pertiwi; Hasnawati Hasnawati; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine the influence of organization's strategy, fixed asset investment, and firm performance on quality. In addition, testing whether organizational strategy, fixed asset investment, and company performance can moderate company size to earnings quality.This research uses moderate regression hypothesis testing. Sampling data taken from manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016 which is 72 companies by using purposive sampling technique. The result of the research shows that the variable cost leadhership strategy, defferentation strategy and fixed asset investment have no effect on earnings quality, while the profitability variable using firm size variables express firm size strengthening relationship between cost lead strategy strategy, defferentation strategy and profitability to earnings quality.

PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN GAYA KEPEMIMPINAN DEMOKRASI SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL KEMENTERIAN DALAM NEGERI Prihartono Prihartono; Theresia Theresia; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and obtained using a questionnaire instrument. The sample used in the study were 93 respondents who were the auditors of Inspectorate General Ministry of Internal Affairs. Statistical and analysis process using the moderated regression analysis to test whether the independent variables have a positive influence on the dependent variable and strengthen by the moderating variable. This study finds that integrity does not affect the effectiveness of the internal audit, while the democratic leadership style, objectivity, and competence have a positive impact on the effectiveness of the internal audit. The democracy leadership style is not proven to strengthen the integrity, objectivity, and competence effect toward the effectiveness of the internal audit.

PENGARUH RASIO KEUANGAN, AKSI KORPORASI DAN FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM Indra Saputra; Veny Veny; Sekar Mayangsari
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to examine the effect of return on assets, debt to equity ratio, earning per share, price earnings ratio, dividend per share, interest rate, and exchange rate to stock price. The population of this research is publicly traded manufacturing companies listed in Indonesia Stock Exchange in the period from 2013- 2016. Samples were selected by purposive sampling method to acquired 90 companies. This study uses white regression using SPSS. The results showed that the return on assets, debt to equity ratio, dividend per share, interest rate, and exchanges rate have no effect on stock price; while earning per share, price earnings ratio, and dividend per share have a significant positive effect on stock price.

PENGARUH FINANCIAL TARGET, KETIDAKEFEKTIFAN PENGAWASAN, PERUBAHAN AUDITOR, PERUBAHAN DIREKSI DAN AROGANSI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Stefanus Heru Santoso
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe purpose of this research is to analyze the effects of financial targets, ineffective monitoring, change in auditor, change in directors and arrogance on financial statement fraud with audit commitee as moderating variabel in basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on Indonesia Stock Exchange for period 2015-2017. The method used in this research is hypothesis testing. The data collecting method using secondary data type in the form of annual report of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on Indonesia Stock Exchange for period 2015-2017. The data analysis technique is Moderated Regression Analysis (MRA). The research result shows that financial target, change in auditor and arrogance have positive effect on financial statement fraud of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on BEI. Meanwhile, ineffective monitoring and change in directors have no positive effect on financial statement fraud of basic industry and chemicals, miscellaneous industry and consumer goods industry sector Companies listed on BEI. The result also shows that the audit commitee as the moderating variable have a weakening impact to the relationship between financial target and change in auditor on financial statement fraud, while the audit commitee as the moderating variable have no an impact of weakening between ineffective monitoring, change in directors and arrogance on financial statement fraud.

PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN Frans Guntara Ardi; Indra Saputra; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation. Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%. The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.

PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Vivi Apriliyanti; Hermi Hermi; Vinola Herawaty
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.

PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MODERASI Raviana Hassan
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe objectives of this research to empirically analyze the influence of Professional Ethics and Independence of Auditors on Detection of Fraud with Auditor Professionalism as a Moderating Variable. The population in this research are auditors who worked on The Public Accountant Firm / Kantor Akuntan Publik (KAP). Sampling was conducted using a conviniance sampling. Primary data collection method used is questionnaire method. The data are analyzed by using Partial Lease Squares (PLS). The results showed that Professional Ethics, Independence and Auditor Professionalism had a positive effect on Fraud Detection. This study also shows that Auditor Professionalism as moderating is not able to strengthen the positive influence of Professional Ethics on Fraud Detection while Auditor Professionalism as moderator can strengthen the positive influence of Auditor Independence on Fraud Detection.

PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Rifki Syaputra
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThis study aims is to examine the effect of taxpayer perceptions about the implementation of Government Regulation 23 of 2018 (income tax on income received from or obtained by taxpayers who have certain gross circulation) and Taxation Understanding to Taxpayer Compliance with Micro, Small and Medium Enterprises (MSMEs) with Taxation Socialization as a Moderating Variable. Data is obtained from questionnaires filled by MSME respondents in Depok City in January 2019. A total of 95 questionnaires were returned with complete and manageable conditions. The analysis is done by multiple regression using the SPSS version 25.00 windows program. Hypothesis testing results show that Taxpayer Perception about the Implementation of Government Regulation 23 of 2018 and Taxation Understanding have a positive effect on MSME Taxpayer Compliance, Tax Socialization cannot strengthen Taxpayer Perception about the Implementation of Government Regulation 23 of 2018 to MSME Taxpayer Compliance, and Tax socialization cannot strengthen Taxation Understanding to MSME Taxpayer Compliance.

Page 6 of 13 | Total Record : 125

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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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Dki jakarta

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jmat.feb@trisakti.ac.id

Editorial Address 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)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

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Abstract

Abstract

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Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jmat.feb@trisakti.ac.id

Editorial Address
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)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA