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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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RESPON PASAR ATAS PENGUNGKAPAN EMISI KARBON DI INDONESIA : BAGAIMANA PERAN TATA KELOLA PERUSAHAAN? Amrie Firmansyah; Pramuji Handra Jadi; Wahyudi Febrian; Eta Fasita
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at www.idnfinancials.com and stock price data from www.finance.yahoo.com. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.

“Tiga Wajah” Financial Distress: Determinan, Pemediasi, dan Pemoderasi dari Praktik Manajemen Laba di Indonesia Resi Ariyasa Qadri; Nilna Annisa Najiha
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study explicates the dynamic relationship between financial distress and earnings management using property and real estate companies listed in the Indonesia Stock Exchange from 2018 to 2020 as the unit analysis. The paper also aims to test whether financial distress can be positioned as a determinant, mediator, and moderator towards earnings management simultaneously. Structural Equation Modelling with Partially Least Square technique was used to analyzed data gathered from 90 financial reports of property companies. This research sheds a light on the use of silver-bullet analytical tools in form of the Partially Least Square method to produce robust results stronger than ordinary least squares. Researches on this issue were still scant. This study found that financial distress has a significant positive influence on earnings management practice and can mediate the negative relationship between earnings management practice and its determinants. The financial distress can also play a partial role as a moderator on the negative relationship between earnings management and its determinant. This research implicates that investors should pay more attention to the financial distressed property companies during the pandemic period because this research has proved the manager’s misbehaviour in increasing the earnings management practice of the financial distressed firms. Future research can adapt the proposed research model and test it with panel data regression procedures.

PERAN INFORMASI MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI PADA HUBUNGAN ANTARA MODAL INTELEKTUAL DAN NILAI PERUSAHAAN Saring Suhendro; Usep Syaipudin; Mega Metalia
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This paper empirically examines whether type of intellectual capital (IC) information affect market value of the firm. This paper also examines whether voluntary disclosure of intellectual capital information will strengthen the affect of intellectual capital information to market value of the firm. The samples were the banking industry firm listed on the Indonesia Stock Exchange from 2017-2019. The variable of type of IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information-especially voluntary disclosure also strengthen (as moderating variable) the IC effect on firm value.

PENGARUH PELAYANAN, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG DIMODERASI DIGITALISASI ADMINISTRASI PERPAJAKAN Mimi Yap; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and carries out his tax rights. This study aims to examine and analyze the effect of service, supervision and tax audit on corporate taxpayer compliance which is moderated by digitalization of tax administration. The type of research used is quantitative research, with primary data collected through questionnaires. Respondents from this study were corporate taxpayers who were at the Cengkareng Tax Office. The method of determining the sample using purposive sampling method. The samples that were processed were 100 questionnaires using the Smart PLS 3.0 program. In previous studies, digitizing tax administration as an independent variable and there has never been a study using digitization of tax administration as a moderating variable. The results of this study indicate that tax services and audits have a positive effect on corporate taxpayer compliance, while tax supervision has no effect on corporate taxpayer compliance, and digitalization of tax administration does not strengthen the effect of tax service, supervision and audit. Further researchers can further examine the causes of the lack of effect of tax supervision on taxpayer compliance and the causes of digitalization of tax administration not strengthening the effect of service, supervision and tax audit.

PENGARUH FAKTOR PENENTU STRUKTUR MODAL YANG BERDAMPAK PADA NILAI PERUSAHAAN DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL KONTROL Denissa Natalia; Eka Bertuah
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menguji faktor penentu struktur modal yang berdampak pada nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan properti dan perumahaan yang terdaftar di BEI pada tahun 2016-2019. Sampel yang digunakan adalah metode purposive sampling sebanyak 72 perusahaan yang diteliti. Metode analisis menggunakan regresi data panel, dimana berdasarkan uji model yang terpilih yaitu random effect dan melakukan treatmen robust sebagai estimasi terbaik. Hasil penelitian menunjukkan bahwa capital intensity dan profitabilitas berpengaruh terhadap struktur modal, sedangkan risiko bisnis dan managerial ownership tidak berpengaruh terhadap struktur modal. Risiko bisnis dan profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan capital intensity, managerial ownership dan struktur modal tidak berpengaruh terhadap nilai perusahaan. Capital intensity berpengaruh terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening dan adanya effective tax rate sebagai variabel kontrol. Disamping itu risiko bisnis, profitabilitas dan managerial ownership tidak perpengaruh terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening dan effective tax rate sebagai variabel kontrol.

DOES CLIMB PEAK OF TAX AVOIDANCE FROM CSR AND COMPANY CHARACTERISTICS? STUDY IN INDONESIA Muhammad Taufik; Elian Nevi Novita
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Departing from the realization of declining tax revenues as an indication of the tax aggressiveness existence, this paper addresses the relationship of social values, namely corporate social responsibility (CSR) and company characteristics, namely profitability, firm size, leverage, and capital intensity to three tax avoidance practice schemes, book tax difference (BTD), cash effective tax rate (CAETR), and current effective tax rate (CUETR). We accommodate legitimacy theory to seek CSR rationalization, corporate obligations that are maximize shareholder wealth, and tax regulations determine tax avoidance. The research sample is a company that is listed on the Indonesian stock exchange and publishes sustainability reporting for the 2016-2020 period where the panel data regression technique is used. The descriptive results show that BTD and CAETR do not show tax avoidance practices, on the contrary, CUETR does. The results explain that CSR is carried out based on ethical values-not profit driven, and it is proven that it does not significantly cause tax avoidance. Firm size and capital intensity are not proven to have strong ties to all tax avoidance schemes. Through CUETR, ROA and leverage are used as tools to practice tax avoidance, while BTD and CUETR are not used. This research contributes to tracing CSR driven, shows tax regulations that are used for tax avoidance, and has practical implications to show that ROA and leverage have a tendency to tax aggressiveness tools. Future research should directly examine companies involved in tax avoidance.

EFEKTIVITAS WHISTLEBLOWING SYSTEM DAN SISTEM PENGENDALIAN GRATIFIKASI TERHADAP PENCEGAHAN FRAUD PADA SEKTOR PUBLIK YANG DIMODERASI OLEH PENDETEKSIAN FRAUD Rachmat Fauzi Riyanto; Zainul Arifin
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk mengetahui apakah pada sektor publik, whistleblowing system dan sistem pengendalian gratifikasi berpengaruh terhadap pencegahan fraud serta apakah pendeteksian fraud memoderasi pengaruh whistleblowing system dan program pengendalian gratifikasi terhadap pencegahan fraud. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deksriptif. Adapun teknik pengumpulan data yang digunakan adalah melalui penyebaran kuesioner yang dilakukan pada pelaksana pemeriksa/auditor pada Badan Pemeriksa Keuangan Republik Indonesia dengan jumlah responden sebanyak 45 auditor internal. Hasil penelitian ini menunjukkan bahwa whistleblowing system memiliki pengaruh signifikan terhadap pencegahan fraud, sementara sistem pengendalian gratifikasi tidak memiliki pengaruh signifikan terhadap pencegahan fraud. Penelitian ini juga menunjukkan bahwa pendeteksian fraud tidak signifikan memoderasi baik pengaruh whistleblowing system terhadap pencegahan fraud maupun pengaruh sistem pengendalian gratifikasi terhadap pencegahan fraud.

PENGARUH TUNJANGAN KINERJA, BUDAYA ORGANISASI, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP KECURANGAN (FRAUD) Frenky Samuel Takalamingan; Harnovinsah; Lenggogeni
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara Tunjangan Kinerja, Budaya Organisasi, tekanan, kesempatan dan rasionalisasi terhadap kecurangan (fraud). Populasi dalam penelitian ini adalah Pegawai Negeri Sipil pada Lingkungan Direkrorat Jenderal Kekayaan Negara (DJKN), Kementerian Keuangan. Jenis data yang digunakan adalah data primer yaitu jawaban dari responden. Sampel dikumpulkan menggunakan teknik purposive sampling yaitu pegawai pada Direktorat Barang Milik Negara (BMN), Direktorat Pengelolaan Kekayaan Negara dan Sistem Informasi (PKNSI), Direktorat Piutang Negara dan Kekayaan Negara Lain-Lain (PNKNL) dan Sekretariat DJKN yang ada pada di Lingkungan DJKN dengan jumlah kuesioner sebanyak 46 responden. Dalam penelitian ini. data diolah dengan menggunakan aplikasi Eviews 12. Analisis data menggunakan regresi linear berganda. Hasil pengujian ditemukan bahwa Tunjangan Kinerja tidak berpengaruh terhadap kecurangan (fraud), Budaya Organisasi tidak berpengaruh terhadap kecurangan (fraud), dan rasionalisasi tidak berpengaruh terhadap kecurangan (fraud) sedangkan tekanan memiliki pengaruh positif terhadap kecurangan (fraud) dan kesempatan juga memiliki pengaruh positif terhadap kecurangan (fraud) pada lingkungan DJKN, Kementerian Keuangan.

IMPLEMENTASI ISO 27037 DALAM PEMERIKSAAN INVESTIGATIF DENGAN TEKNIK FORENSIK DIGITAL UNTUK MEMPEROLEH BUKTI AUDIT DI BADAN PEMERIKSA KEUANGAN (BPK) Veronika Veronika; Binsar H Simanjuntak
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Korupsi merupakan salah satu masalah besar yang dihadapi Indonesia. Perubahan praktik dan jenis korupsi membuat mekanisme deteksi kecurangan secara tradisional tidak lagi efektif dan andal. Dibutuhkan mekanisme deteksi yang mengkombinasikan akuntansi, audit, dan teknik informasi yang dikenal dengan audit investigatif menggunakan teknik forensik digital. Implementasinya membutuhkan pengujian untuk memberikan keyakinan atas kredibilitas bukti dan menghindari kesalahpahaman di pengadilan. Tujuan utama dari artikel ini adalah untuk menguji dan menganalisis implementasi prosedur penanganan data digital di BPK dibandingkan dengan ISO/IEC 27037 tahun 2012 yang berlaku secara internasional. Artikel ini juga menguji pengendalian mutu bukti digital untuk menjaga kredibilitas bukti. Penelitian dibuat dengan kaidah kualitatif melalui pendekatan grounded theory. Penelitian menunjukkan bahwa tidak semua audit investigatif di BPK dilaksanakan menggunakan teknik forensik digital dan tidak semua auditor investigatif memiliki kompetensi melaksanakannya. Berdasarkan kondisi tersebut, Peneliti merekomendasikan kepada BPK untuk membentuk task force team di bidang teknik forensik digital dan memperhatikan kecukupan anggaran dalam pelaksanaannya.

PENGARUH INSTRUMEN DERIVATIF DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK DENGAN PERAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI Steven Orlando; Etty Murwaningsari
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 (455.208 KB)

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh instrument derivatif dan corporate social responsibility terhadap penghindaran pajak dengan variabel moderasi tata Kelola perusahaan dan variabel kontrol capital intensity, thin capitalization, dan growth opportunity. Penelitian ini menggunakan data sekunder dengan sampel perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Jumlah sampel yang digunakan adalah sebanyak 57 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa instrument derivatif berpengaruh positif terhadap penghindaran pajak. Corporate social responsibility berpengaruh negatif terhadap penghindaran pajak. Tata kelola perusahaan sebagai variabel moderasi memperlemah hubungan instrument derivatif terhadap penghindaran pajak. Tata kelola perusahaan sebagai variabel moderasi memperlemah hubungan corporate social responsibility terhadap penghindaran pajak.

Page 9 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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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

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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