cover
Article Per Year (5 Year)
All
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
jat.feb@trisakti.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390832     DOI : 10.25105/jat
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi Trisakti is to disseminate the results of research in the fields of accounting, auditing and information. This journal does not give limitation on research method, both on quantitative and qualitative can be accepted. JAT accepts writing in either Indonesian or English. The decision to accept depends on the results of the blind review. Several criteria for articles can be accepted are: originality, novelty, proper research method and give the real contribution to the development of theory, or future research or practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
 1   2 
Search results for , issue "Vol. 10 No. 2 (2023): September" : 20 Documents clear
PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP REAKSI INVESTOR DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERASI Sanggi Asyari; Erna Hernawati
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.15899

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan emisi karbon dan kinerja lingkungan terhadap reaksi investor dengan mengetahui hubungan antara pengungkapan emisi karbon dan kinerja lingkungan terhadap reaksi investor. Populasi yang digunakan adalah perusahaan manufaktur subsektor industri makanan dan minuman, subsektor semen, dan subsektor tembakau yang terdaftar di Bursa Efek Indonesia tahun 2018, 2019, dan 2020. Jumlah sampel dalam penelitian ini adalah 63, dengan menggunakan metode purposive sampling dan sekunder data, laporan tahunan diperoleh dari website BEI dan emiten. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh signifikan negatif terhadap reaksi investor. Hal ini disebabkan masih rendahnya persepsi investor terhadap pengungkapan emisi karbon, dan hanya dianggap sebagai iklan. Sedangkan kinerja lingkungan berpengaruh signifikan positif reaksi investor. Bad news media exposure memperlemah pengungkapan emisi karbon terhadap reaksi investor, sedangkan bad news media exposure memperkuat kinerja lingkungan terhadap reaksi investor. Kata kunci: Pengungkapan emisi karbon; Kinerja lingkungan; Reaksi investor; Media Exposure; Berita Buruk.
SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Arnando Prasetya; Afrizal; Wirmie Eka Putra
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.16913

Abstract

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.2.9 software. The results of this study found that (1) auditor’s competence and time pressure have a significant effect on the auditor's ability to detect fraud and professional skepticism, (2) forensic expertise does not have a significant effect on the auditor's ability to detect fraud but has a significant effect on professional skepticism, (3) professional skepticism does not have a significant effect on the auditor's ability to detect fraud. As for the effect of professional skepticism as mediating variable, it was found that (4) competence, time pressure and forensic expertise did not have a significant effect on the auditor's ability to detect fraud through professional skepticism.
PENGARUH INTANGIBLE ASSET, FINANCIAL FLEXIBILITY, GREEN INNOVATION, DAN HUMAN CAPITAL TERHADAP SUSTAINABLE GROWTH PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI Luluk Citrahartani; R. Rosiyana Dewi
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17091

Abstract

This research aims to examine the influence of intangible assets, financial flexibility, green innovation, and human capital on sustainable growth of companies, with firm size and return on assets (ROA) as control variables. The study uses a sample of 136 high-profile companies from the period of 2018 to 2021, with total of 544 observations. Through descriptive statistical tests, panel data model testing, hypothesis testing, and multiple linear regression analysis, the findings of this study indicate that intangible assets and financial flexibility have a positive effect on sustainable growth. However, green innovation and human capital have a negative impact on sustainable growth of companies. These results suggest that valuable intangible assets and good financial flexibility contribute to enhancing sustainable growth, whereas high levels of green innovation and human capital may not always have a positive impact on sustainable growth. Further research is recommended to understand the reasons why green innovation and human capital have a negative influence on the sustainable growth of companies.
PENGARUH TAX PLANNING & TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Faiz Anisran; Muhammad Agus Futuhul Ma’wa
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17104

Abstract

The purpose of this study was to examine and analyze the effect of two independent variables Tax Planning and Tax Avoidance on the value of manufacturing companies in the food and beverage sector with company transparency as a moderating variable. Secondary data processing was used in this study whose data came from IDX. The research was conducted to try to test a number of predetermined hypotheses. Specifically at IDX, 10 Manufacturing companies were observed for this study. The study period is three years (2020-2022). Panel data regression analysis is the analysis used in testing to check the validity of the hypothesis with the help of Eviews 12 software. Based on the results of this study, Tax Planning and Tax Avoidance have a positive effect on firm value. Meanwhile, company transparency has no effect or cannot strengthen the relationship between Tax Planning and Tax Avoidance variables on Firm Value.
HERDING BIAS INVESTOR MASA NEW NORMAL PANDEMI COVID-19 Wida Fadhlia; Nurhalis Nurhalis; Linda Linda; Syarifah Rahmawati Al Haddad
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17268

Abstract

This study examines the determinants of herding bias in investors in Indonesia during the Covid-19 New Normal period. This study was conducted for six months to survey the behavior of 232 investors with a single investor identification in the Indonesian capital market who were haphazardly selected to test the herding bias model. The results of Confirmatory Factor Analysis show that reputational factors, social proof, lack of awareness, volatility in global markets, underconfidence, optimism, bandwagon effect, and speculation are the determinants of investor herding bias in Indonesia. The results of this study also prove that the reputation factor is the dominant factor determining herding behavior, where investors will follow the behavior of their community to maintain their reputation. The second factor that contributes highly to determining herding bias is social proof, which means that Indonesian investors consider social roles in the decision-making process. We hope the results of this study can provide researchers and practitioners with a better understanding of herding behavior which is part of the theory of financial behavior.
PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, BIAYA CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN Indra Maulana Sahid; Deliza Henny I
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17683

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Green Intellectual Capita Index, Biaya Corporate Social Responsibility, Ukuran Perusahaan, Struktur Modal, dan Keputusan Investasi Terhadap Kinerja Keuangan. Populasi penelitian adalah Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Jenis data yang digunakan adalah data sekunder, yaitu data berasal dari laporan keuangan dan laporan tahunan. Metode purposive sampling yang dilakukan dalam penelitian ini memperoleh 21 sampel dan jumlah sampel perusahaan 63 perusahaan dari tahun 2019-2021. Penelitian ini menggunakan model Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Green Intellectual Capital Index tidak berpengaruh terhadap kinerja keuangan, Biaya Corporate Social Responsibility berpengaruh negatif terhadap kinerja keuangan, Ukuran Perusahaan tidak berpengaruh terhadap kinerja keuangan, struktur modal berpengaruh negatif terhadap kinerja keuangan, dan keputusan investasi berpengaruh positif terhadap kinerja keuangan. Kata Kunci : Biaya Corporate Social Responsibility, Green Intellectual Capital Index, Keputusan Investasi, Struktur Modal, dan Ukuran Perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia 2019-2022 Yogie Noorprasetya; Mutiara Tresna Prasetya
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17746

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on tax avoidance. good corporate governance is proxied by the independent commissioner and the audit committee, while corporate social responsibility is proxied by the corporate social responsibility disclosure index (CSRDI) and tax avoidance is proxied by the current ETR. corporate social responsibility disclosure index and measured based on the global reporting initiative 4.0. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, namely 31 companies. The research sample consisted of 17 companies or 68 observational data selected by purposive sampling method. The data used is secondary data obtained from the website of the Indonesia Stock Exchange (IDX) and the data analysis used is multiple linear regression analysis. The results of the study prove that the independent commissioner and corporate social responsibility have a significant effect on tax avoidance, while the audit committee has no effect on tax avoidance. independent commissioners have an effect on tax avoidance because commissioners play an active role in supervising the actions of company management, while corporate social responsibility can be used as a deduction from the company's pre-tax profit so that it affects tax avoidance.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Rima Sekar Ayu Cahyani .; Windhy Puspitasari
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17846

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Biaya Lingkungan, Kepemilikan Saham Publik, Green Accounting, dan Struktur Modal terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan Industri Dasar dan Kimia, Aneka Industri, Industri Barang Konsumsi yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Metode yang digunakan dalam pemilihan sampel dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria yang sudah ditentukan, dalam penelitian ini didapatkan total sampel unbalanced sebanyak 246. Dalam penelitian ini menggunakan Teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secara parsial (1) Kinerja Lingkungan dan Kepemilikan Saham Publik berpengaruh positif terhadap Kinerja Keuangan, (2) Biaya Lingkungan, Green Accounting, dan Struktur Modal tidak berpengaruh terhadap Kinerja Keuangan. This study aims to examine the effect of Environmental Performance, Environmental Costs, Public Share Ownership,Green Accounting, and Capital Structure on Financial Performance. The population in this study are Basic Industry and Chemical, Miscellaneous Industry, Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in selecting the sample in this study ispurposive sampling. Based on predetermined criteria, in this study the total sample was obtainedunbalanced as many as 246. In this study using multiple linear regression analysis techniques. The results of the analysis show that partially (1) Environmental Performance and Public Share Ownership has a positive effect on Financial Performance, (2) Environmental Cost, Green Accounting, and Capital Structure have no effect on Financial Performance.
PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2015-2022 Inggrit Frilly Sahetapy
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17932

Abstract

Banks are financial institutions that continue to generate profits for their sustainability. The objectives of this study are: To determine the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk for the 2015-2022. The subject of this research is the quarterly financial statements of PT Bank Rakyat Indonesia Tbk for the 2015-2021 Period. The research method used in this thesis is quantitative, multiple regression statistical analysis method to see the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk 2015-2022. The results of this study indicate that the results of the multiple linear regression analysis equation are Y = 9.822 + (-0.026) X1 + (0.198) X2. The results of the T test liabilities have no significant effect while equity has a significant effect on net income. Simultaneously through the F test is that liabilities and equity have a significant effect on net income. The coefficient of determination test results show an R square value of 32.2%, meaning that liabilities and equity have a 32.2% contribution to net income. This shows that the increase in liabilities and equity will increase net profit at PT Bank Rakyat Indonesia.
THE IMPLEMENTATION OF RISK MANAGEMENT IN SOLID WASTE MANAGEMENT (SWM) TO ENHANCE THE QUALITY OF LIFE (A CASE STUDY OF AAP) John Mathiang Machar Mathiang; Chaerul D. Djakman
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.18171

Abstract

Effective solid waste management (SWM) is crucial for maintaining environmental sustainability and enhancing the quality of life in communities. However, improper waste management practices pose significant risks to public health, the environment, and social well-being. This study discusses implementing risk management strategies in SWM, focusing on the case of PT. Arta Asia Putra.org is a waste management initiative in a densely populated Malang, East Java urban area. By analysing the organisation’s risk assessment, mitigation measures, and community engagement, this research sheds light on the significance of integrating risk management principles to ensure a safer and healthier living environment. The results show that, while the company does try to effectively manage the risks inherent in its operations by providing safety kits and health insurance for employees working at the dumpsites, several significant challenges persist. These challenges include the absence of established risk management standards within the company, employee non-compliance with safety measures, and the lower educational levels of the workforce. These factors collectively hinder the company's ability to mitigate the risks associated with its operations entirely. To solve the said challenges, the study suggests that there should be comprehensive risk management standards, regular employee training awareness, and incentives for compliance to encourage employees to comply with safety measures

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 12 No. 2 (2025): September Vol. 12 No. 1 (2025): Februari Vol. 11 No. 2 (2024): September Vol. 11 No. 1 (2024): Februari Vol. 10 No. 2 (2023): September Vol. 10 No. 1 (2023): Februari Vol. 9 No. 2 (2022): September Vol. 9 No. 1 (2022): Februari Vol. 8 No. 2 (2021): September Vol. 8 No. 1 (2021): Februari Vol. 7 No. 2 (2020): September Vol. 7 No. 1 (2020): Februari Vol. 6 No. 2 (2019): September Vol. 6 No. 1 (2019): Februari Vol. 5 No. 2 (2018): September Vol. 5 No. 1 (2018): Februari Vol. 4 No. 2 (2017): September Vol. 4 No. 1 (2017): Februari Vol. 3 No. 2 (2016): September Vol. 3 No. 1 (2016): Februari Vol. 2 No. 2 (2015): September Vol. 2 No. 1 (2015): Februari Vol. 1 No. 2 (2014): September Vol. 1 No. 1 (2014): Februari More Issue