Jurnal Akuntansi Trisakti
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.
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<![CDATA[PENGARUH KOMPENSASI EKSEKUTIF, BEBAN PAJAK TANGGUHAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Putri, Christie Dwi]]>;
<![CDATA[Yohanes]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.19565
<![CDATA[The aim of this research is to obtain empirical evidence of the influence of profitability, leverage, company size, capital intensity, audit committee, executive compensation and deferred tax burden on tax avoidance. This research population used 59 samples with 177 consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2020 to 2022 which were selected using the purposive sampling method. This research uses a multiple regression analysis method using the eview analysis tool. The research results show that profitability and company size have an effect on tax avoidance, while leverage, capital intensity, audit committee, executive compensation and deferred tax expense have no effect on tax avoidance. Companies with high profit levels tend to avoid taxes to maintain optimal performance. Large companies tend to use their resources to avoid taxes by not violating tax regulations. ]]>
<![CDATA[THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING ]]>
<![CDATA[Dolok Saribu, Alfriado Leonard Noprian]]>;
<![CDATA[Umi Muawanah]]>;
<![CDATA[Djuni Farhan]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.21441
<![CDATA[This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance. ]]>
<![CDATA[PENGARUH PENGUNGKAPAN CSR, EMISI KARBON DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Kifli, Andi Zulkifli. A.F]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.21518
<![CDATA[This study aims to test and analyze the effect of CSR disclosure, carbon emission disclosure, capital structure on firm value with company profitability as a variable that moderates the relationship between CSR disclosure, carbon emission disclosure and capital structure on firm value. This type of research is quantitative research. This research was conducted at various industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Research data in the form of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The sample was 8 companies and 40 data. Sampling using purposive sampling method. The data were analyzed using the Moderated Regression Analysis (MRA) method processed with the Statistical Package for the Social Sciences (SPSS). The results showed that; 1) CSR disclosure has a positive and significant effect on firm value; 2) carbon emission disclosure has a positive and significant effect on firm value; 3) capital structure has a negative and significant effect on firm value; 4) profitability is able to moderate the relationship between CSR disclosure and firm value; 5) profitability is able to moderate the relationship between carbon emission disclosure and firm value; 6) profitability is not able to moderate the relationship between capital structure and firm value.]]>
<![CDATA[EXPLORING THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE AND ENVIRONMENTAL PERFORMANCE ON RETURN ON ASSETS ]]>
<![CDATA[Kusuma Dewi, Yonanda Roro]]>;
<![CDATA[Tubastuvi, Naelati]]>;
<![CDATA[Purwidianti, Wida]]>;
<![CDATA[Widyaningtyas, Dian]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.21701
<![CDATA[This research aimed to assess the impact of Corporate Social Responsibility (CSR), Board of Directors, Independent Commissioner, Institutional Ownership, and Environmental Performance on Financial Performance. The population in this analysis consisted of 129 Consumer Non-cyclical sector firms listed on the Indonesian Stock Exchange from 2020 to 2023. Using purposive sampling, a sample of 45 firms with 102 observations was generated. The data was analyzed quantitatively and processed using the SPSS program. The findings of this research show that Corporate Social Responsibility negatively impacts Financial Performance and Independent Commissioners positively and significantly affect Financial Performance. Then, the Board of Directors, Institutional Ownership, and Environmental Performance do not affect financial performance. This research implies that Consumer Non-cyclical sector firms can increase the ratio of independent commissioners to enhance their financial performance, and these firms need to revisit their CSR approach to ensure it contributes more effectively to financial performance.]]>
<![CDATA[KINERJA LINGKUNGAN, GREEN ACCOUNTING DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tanjung, Abdul Hafiz]]>;
<![CDATA[Lestari, Putri]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22027
<![CDATA[This study aims to provide empirical evidence on the impact of green accounting classification on financial performance in publicly listed manufacturing companies in Indonesia. Using environmental performance ratings from PROPER, we classify companies into 42 companies with good green accounting and 12 companies with bad green accounting. Next, we selected samples using random sampling technique, then tested the differences in financial performance with ROA, ROE, NPM, EVA proxies from the two groups using independent samples test and Mann-Whitney U test. The results indicate that companies with good green accounting classification have significantly higher financial performance than companies with bad green accounting classification using ROA, NPM and EVA proxies. These findings highlight the importance of environmental responsibility in enhancing corporate financial outcomes, suggesting that firms with poor environmental performance should improve their green accounting practices to strengthen financial sustainability.]]>
<![CDATA[PENGARUH KECURANGAN LAPORAN KEUANGAN, KINERJA KEUANGAN DAN SUSTAINABILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Purwanto, Dwi]]>;
<![CDATA[Lastanti, Hexana Sri]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22139
<![CDATA[This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.]]>
<![CDATA[PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD (STUDI PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Maghriza, Zachri]]>;
<![CDATA[Sutoyo]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22145
<![CDATA[Financial reports are the key to a company in order to provide a good reputation for the company. The purpose of making financial reports is to minimize the occurrence of falsification of financial information so that there is a difference of interest between agents and shareholders. This is the basis for fraud. Fraud can appear in various forms, one of which is financial statement fraud or financial statement fraud. Financial statement fraud is an action carried out by employees or company staff intentionally, resulting in misrepresentation of financial statements and the omission of material information in financial statement reporting. In this study, the hexagon theory is used as an assessment that can trigger financial statement fraud. The factors used include pressure, opportunity, rationalization, capability, arrogance and collusion. This study aims to test the effect of fraud hexagon on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 consecutively. The analysis technique used in this study is the multiple linear regression method. The design of this study is quantitative causality supported by secondary data. The sampling technique used a purposive sampling method that focused on 132 observation data with samples of companies in the infrastructure sector listed on the Indonesia Stock Exchange in 2021-2023. The results of hypothesis testing and multiple linear regression analysis show that collusion has an effect on financial statement fraud. Meanwhile, pressure, opportunity, rationalization, capability and arrogance do not affect financial statement fraud.]]>
<![CDATA[PENGARUH PENGUNGKAPAN TERKAIT KEBERLANJUTAN DAN IKLIM SESUAI IFRS S1 DAN S2 TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Dwiyandi, Nando]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22238
<![CDATA[Sustainability disclosure is entering a new era with the enhanced integration of sustainability and climate-related practices into corporate business and financial models through the newly established IFRS S1 and S2 Standards, which the International Sustainability Standards Board introduced in mid-2023 and take effect with implementation set for the 2024 reporting year. With focusing on companies listed in the ESG Quality 45 IDX KEHATI Index, this study will examines whether firm values can be influenced by sustainability and climate-related core content disclosures under these Standards. The research employs a quantitative model using Random Effects Model with multiple linear regression equations. The results reveal that firm value is significant-negatively influenced by governance and strategy disclosures. Risk management disclosures can positively influence the firm value. However, firm value can not be influenced by metrics and targets disclosures. The research findings suggest that companies must strengthen their knowledge base and competencies in aligning these four core contents to achieve comprehensive and transparent sustainability disclosure.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, RETURN ON ASSET, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Hartanti, Rina]]>;
<![CDATA[Marwah, Fadillah]]>;
<![CDATA[Amalina, Nurhafifah]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22384
<![CDATA[This study aims to analyze the Effect of Environmental Performance, Dividend Policy, Company Size, Return On Assets, and Leverage on Company Value. The sample of this research is Coal Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period and have participated in the Ministry of Environment's PROPER program during that period. The research sampling was determined by purposive sampling, of the 75 company data observed, only 15 companies met teh criteria for were then analyzed using Regression Analysis with Panel Data. The results of the study indicate that Environmental Performance and leverage have a negative effect on Company Value, while Dividend Policy, Company Size, Return On Assets have a positive effect on Company Value.]]>
<![CDATA[PENGARUH PEMANFAATAN BIG DATA ANALYTICS ATAS INTEGRASI NIK-NPWP TERHADAP TINGKAT KEPATUHAN PAJAK ]]>
<![CDATA[Fathurahman, Iman Mastur]]>;
<![CDATA[Murtanto]]>;
<![CDATA[Nugroho, Eko Adi]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v12i1.22478
<![CDATA[This study explores the effect of the integration of the Population Identification Number (NIK) into the Taxpayer Identification Number (NPWP) supported by Big Data Analytics technology on the level of tax compliance in Indonesia. In the digital era, the integration of NIK-NPWP is a strategic policy that aims to simplify tax administration, expand the taxpayer database, and reduce tax avoidance. However, the level of taxpayer compliance remains a significant challenge. Using exploratory methods and thematic analysis of qualitative data, this study examines the effectiveness of Big Data Analytics in detecting tax violations and understanding taxpayer perceptions of this policy. Attribution theory is used to analyze compliance motivation, both intrinsic and extrinsic. The results of the study show that the integration of NIK with NPWP on the use of Big Data Analytics to improve tax payment compliance. This is consistently felt by both the Fiscus and taxpayers. The results of this study can be input for the government in formulating more effective policies in improving tax compliance. The results of this study can be input for the government in formulating more effective policies in improving tax compliance. In addition, this study can also contribute to the taxation study, especially related to the use of information technology in improving the efficiency and effectiveness of the taxation system.]]>
