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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 CSR TERHADAP NILAI PERUSAHAAN: INTEGRASI MANAJEMEN LABA SEBAGAI MEDIASI DAN KEPEMILIKAN KELUARGA SEBAGAI MODERASI Stacia Senjaya; Fransiskus Randa; Ferdinandus Sampe
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.

MEDIASI SIKAP PENGGUNA DAN KEMANFAATAN DALAM MANAJEMEN SISTEM INFORMASI DAERAH Sri Maryati; Muhammad Ichsan Siregar; Anisa Listya
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems

DAMPAK MANAJEMEN RISIKO PADA KINERJA KEUANGAN BANK UMUM KONVENSIONAL DI INDONESIA Hindarsih Widyastuti; Kiki Afita Andriyani; Farah Margaretha Leon
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Abstract This study was conducted to examine the impact of risk management on the financial performance of conventional banks in Indonesia. Effective and efficient banking industry financial performance from time to time is highly expected to maintain banking financial stability itself and even the stability of a country. The increase in losses borne by banks as a result of inadequate risk management practices is a major concern of bank management and regulators. The data tested in this study is conventional bank data that listed on the Indonesia Stock Exchange during the 2015-2019 period. Data analysis using Multiple Linear Regression Model. The results show that there is a significant relationship between market risk management (NIM), operational risk management (BOPO) and liquidity risk management (LDR) with bank financial performance (ROA). Meanwhile, credit risk management (NPL) has no effect on bank financial performance (ROA). For this reason, it can be said that adequate risk management practices as demonstrated by the ratio of interest rate risk, liquidity risk and operational risk are the main driving factors for profitability for the banking sector in Indonesia. Therefore, bank management must mobilize resources to understand a sound risk management system which in turn will have an impact on improving the bank's financial performance.Keywords: Conventional Banks, Risk Management, Financial Performance.

MENILAI EFEK MODERASI DARI TATA KELOLA PERUSAHAAN PADA HUBUNGAN INTELLECTUAL CAPITAL DAN KINERJA PASAR Prasojo Prasojo; Muhammad Yusuf Shalihin
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study relates the relationship between Intellectual Capital (IC) and the company's market performance as moderated by corporate governance. The results of this study prove that the total value-added intellectual capital (VAIC) does not have a significant effect on the company's market performance. Partially only CEE has a significant positive effect on the company's market performance. HCE has a negative and significant relationship, meanwhile, SCE has a positive but insignificant correlation to the company's market performance. The samples used in this study were all companies included in the LQ45 index category in the 2015-2018 period. Statistical data processing is carried out through panel data testing with the fixed-effect method. The research contributes to potential investors in making investment decisions by considering the existence of IC and corporate governance as part of the investor analysis. The results of this study are also expected to provide empirical evidence about the relationship between IC, CG, and market performance in Indonesia. These findings will expand the IC literature in business operations in Indonesia concerning the role of IC on its direct impact on market performance. Contribution to regulators, disclosure, and presentation of IC is related to PSAK 19 which has been adopted from IAS 38.

CORPORATE SOCIAL RESPONSIBILITY, CORPORATE REPUTATION, AND SHARE PRICE: A STUDY OF CONSUMER GOODS INDUSTRIES USING SUSTAINABLE ACCOUNTING STANDARD BOARD (SASB) DISCLOSURES Juniati Gunawan; Hermawan Susilo
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to seek theㅤinfluenceㅤof corporateㅤsocialㅤresponsibilityㅤdisclosures (CSRD) on share prices with the company's reputation as intervening variable. The samples are derived from all of the consumer goods industries, which areㅤlistedㅤonㅤIndonesiaㅤStockㅤExchange during 2014-2018. Content analysis method is used to measure the company’s corporate social responsibility disclosures based on company’s annual reports and/or sustainability reports. Unlike previous studies, this research applies the Sustainability Accounting Standard Board (SASB) as the disclosures list to award the scores. Panel regression method and Eviews 9 were applied as analytical tools. Findings shows that CSRD does not influence the corporate reputation, but in contrast, CSRD influence significantly and positively to the share prices, and so does the corporate reputation. However, CSRD does not influence the share prices when it is mediated by the corporate reputation as intervening variable. When CSRD and Reputation were examined together, controlled by ROA, these variables positive significantly influence the corporate share price.

PERAN DEWAN WANITA PADA PENGUNGKAPAN ANTI PENYUAPAN DAN KINERJA KEUANGAN DI PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI yani zulvina; Desi Zulvina; Makhdalena Makhdalena; Fitri Zulvina
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to examine the effect of Anti-Bribery Disclosure on Financial Performance and also to examine the role of the Women Board on Anti-Bribery Disclosure and Financial Performance where the Women Board is a moderating variable. This research was a quantitative research using 101 observation units from Mining Sector Companies listed on the Indonesia Stock Exchange during 2017-2019. This study used regression analysis techniques that were processed using the STATA version 14 application. The results showed that the Anti-Bribery Disclosure had no significant effect on financial performance as measured by ROA. The results also showed that the Women Board does not significantly moderate the relationship between Anti-Bribery Disclosure and Financial Performance. This research contributes to an increase in the assessment of company management that focuses on the gender of the company board and its role in achieving integrity and transparency of corporate activities in order to improve corporate sustainability.

EFEKTIVITAS PENGOLAAN DANA DESA DITINJAU DARI KUALITAS PELAPORAN KEUANGAN DESA DI DESA SUMBERSEKAR Yuliana Sagitarini; Ahmad Mukoffi; Soko Wikardojo; Sukarno Himawan
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to determine the management of village funds on village financial reporting in the village of Sumbersekar and to determine the quality of village financial reporting in the village of Sumbersekar. This type of research is an interpretive qualitative method that is able to provide a rich picture of the context of the research, the process is interactive and by collecting data such as documentation and observation, as well as by collecting data from various sources which will be known as triangulation (combined), the type of data that is used. used are primary and secondary data, the source of data in this research is the source of data derived from informants. Data collection techniques are interviews, observation, documentation, and literature study, while the data analysis techniques used are a subject of various parts, the examination of the parts themselves and also the relationship between the sections in order to obtain a proper understanding and overall understanding of this research. Processing and data analysis using descriptive analysis. The results of the study can be stated that the effectiveness of village fund management in terms of the quality of village financial reporting in Sumbersekar Village is declared effective, because financial management through village expenditure targets is higher than expenditure realization, the effectiveness of village fund management in 2017 was 96.92%, in 2018 it was 98.04 % whereas in 2019 it was declared quite effective because the realization of village expenditure was higher than the village expenditure target of 104.32%, as well as the effectiveness of village fund management if the village expenditure target was higher than the realization of village expenditure, it was said to be effective. Meanwhile, if the management of village funds in the realization of village spending is higher than the target of village expenditures, it is said to be quite effective

PENGARUH OTHER COMPREHENSIVE INCOME, KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP REAL EARNING MANAGEMENT DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Dimas Rahmat Hidayat; Deden Afriyanto Perdana; Sekar Mayangsari; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage variable was not able to weaken the negative influence of the Other Comprehensive Income variable, the variable financial expertise/ financial expertise of the audit committee, the tenure of the audit committee, the number of audit committee meetings and audit quality on real earnings management.

FAKTOR DETERMINASI TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN FOOD AND BEVERAGES PERIODE 2017-2020) Stephanie Fransisca Gabriella; Bimo Kun Dwi; Tyas Widyatiningsih; Rossje V. Suryaputri
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the effect of tunneling incentives, bonus plan and firm size as instruments in detecting the company's decision to transfer pricing. The independent variables in this research are tunneling incentives, bonus plan and firm size as well as leverage and firm size as control variables. The sample was taken by purposive sampling method consisting of 60 food and beverages companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2017-2020. Test of hypothesis was using SPSS 25 application. The results show that tunnelling incentive has positive significant on transfer pricing and fiirm size has weaken positive significant on transfer pricing. Meanwhile, other independent variable bonus plan has no significant effect.

PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI Dading Damas; Rovila EL Maghviroh; Meidiyah Meidiyah
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to test, analyze and provide empirical evidence of theeffect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were listed and participated in the environmentalperformance rating assessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and carbon emission disclosure has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but cannot moderate the effect of green innovation and disclosure of carbon emissions on firm value.

Page 8 of 13 | Total Record : 125

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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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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

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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