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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 10 Documents
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Search results for , issue "Vol. 12 No. 2 (2025): September" : 10 Documents clear
PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE Ronika, Zakila Cahya; Erna Hernawati
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22207

Abstract

This study aims to examine and analyze the influence of Board Independence and monitoring by the board of directors on waste disclosure. This quantitative research uses Fast Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange from 2020 to 2023 as the population. A total of 256 samples from 80 companies were obtained through purposive sampling. The data were collected from sustainability reports and annual reports published on the Indonesia Stock Exchange and the companies’ official websites. The findings reveal that Board Independence has no effect on waste disclosure, while monitoring by the board of directors positively affects waste disclosure. These results contribute to a better understanding of corporate governance roles, particularly the board of directors, in enhancing sustainable environmental disclosure practices.
DYNAMICS OF EARNING MANAGEMENT, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE: THE ROLE OF MANAGERIAL OWNERSHIP MODERATION Paulus, Hendro; Deden Tarmidi
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22711

Abstract

This research seeks to empirically investigate the effect of Earnings Management, transfer pricing, and sales growth on tax avoidance, with managerial ownership considered as a moderating variable. The study focuses on manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023, selected through purposive sampling, resulting in 76 companies and 380 panel observations analyzed using EVIEWS 13. The findings reveal that among the three independent variables, only sales growth significantly influences tax avoidance, while Earnings Management and transfer pricing show no significant impact. Nevertheless, managerial ownership is found to moderate the relationship between Earnings Management, transfer pricing, and sales growth with tax avoidance. These insights are valuable for both investors and corporate managers in evaluating tax avoidance practices.
PENGARUH RISK PREFERENCE, ARTICLE PREFERENCE, DAN GENDER TERHADAP INVESTMENT DECISION DENGAN CONFIRMATION BIAS SEBAGAI VARIABEL MEDIASI Tri Nuryanti; Dina Yeni Martia; Rahima Norma Ariestaputri; Alfa Lailatula Merdeka Wati; Nurul Widianti; Suci Rahma Andari
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23326

Abstract

This study aims to analyze the influence of Risk Preference, Article Preference, and Gender on Investment Decision-Making, with Confirmation Bias as a mediating variable. The research was conducted among students of Politeknik Negeri Semarang, representing a young generation with high digital literacy and a tendency toward cognitive biases. A quantitative approach was applied using an online survey with 116 respondents, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Risk Preference significantly affects both Confirmation Bias and Investment Decision, while Article Preference only affects Confirmation Bias. Gender shows no significant influence on either variable. Furthermore, Confirmation Bias plays a mediating role between Risk Preference and Investment decisions, but not between Article Preference or Gender and investment decisions. These findings highlight that psychological factors, especially risk tolerance and the tendency to favor information aligned with existing beliefs, are more influential in shaping investment decisions than demographics or content preferences. Confirmation Bias functions as a psychological mechanism that amplifies the influence of risk behavior on financial decision-making. Therefore, financial literacy programs should integrate behavioral and psychological components to foster more rational decision-making among young investors. Future studies are encouraged to expand the respondent base beyond students and explore other psychological factors such as overconfidence, herding behavior, or loss aversion to gain deeper insights into the behavioral dynamics of investment decisions.
KECURANGAN LAPORAN KEUANGAN PADA PERBANKAN BEI: PENGARUH PERAN KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERIODE 2022-2024 Siahaan, Irenita Fitri; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23522

Abstract

This study is driven by the persistent occurrence of fraud within the Indonesian banking sector. Such circumstances highlight the importance of implementing effective control strategies to prevent financial statement manipulation. Among the preventive efforts, enhancing the role of the audit committee and improving corporate social responsibility (CSR) disclosure are considered essential. Therefore, the purpose of this study is to assess the influence of the audit committee's performance and CSR disclosure on the prevention of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employs a descriptive quantitative approach. The population consists of all banking institutions listed on the IDX between 2022 and 2024, totaling 47 companies. Using purposive sampling based on predetermined criteria, the final sample includes 20 companies. Data analysis was conducted through a series of instrument validity tests, classical assumption tests, and hypothesis testing, utilizing EViews version 12 as the analytical tool. The findings reveal that both the role of the audit committee and the level of CSR disclosure have a significantly positive effect on the prevention of financial statement fraud.
PENGARUH TATA KELOLA PERUSAHAAN, KESEMPATAN BERTUMBUH, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Dimas, Dimas Salman Al Farisi; Hasnawati; M.Malik
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23591

Abstract

This study aims to examine the effect of corporate governance, growth opportunities, institutional ownership, and profitability on firm value. The sample used in this study is an energy company listed on the Indonesia Stock Exchange in 2021-2023 with 186 observations obtained using purposive sampling techniques. This study uses a panel data regression analysis method using Eviews 12. The results of this study prove that profitability has a positive effect on firm value. Meanwhile, corporate governance, growth opportunities, and Institutional Ownership do not affect firm value. The results of this study simultaneously prove that corporate governance, growth opportunities, Institutional Ownership, and profitability affect firm value. The implications of this study suggest that companies should prioritize increasing profits through operational efficiency and sustainable business strategies, as this approach has been proven to increase company value and attract investors. Furthermore, even if corporate management and other factors do not significantly impact profitability, companies must ensure effective management practices, consider shareholder interests, and adapt to external changes such as technological advances, economic conditions, and government regulations to maintain long-term stability.
GOOD CORPORATE GOVERNANCE MEMODERASI HUBUNGAN KOMPENSASI EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN KONEKSI POLITIK DENGAN TAX AVOIDANCE Ade Firmansyah; Suripto; Iin Rosini
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23648

Abstract

The phenomenon of tax avoidance practices in Indonesia, as revealed by the Directorate General of Taxes and the Tax Justice Network and carried out by several large companies, is closely related to corporate governance activities, resulting in a state loss of 2,736 million US Dollars within one year. This research aims to examine and analyze how Good Corporate Governance moderates the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This study uses an associative quantitative research design. The population for this research includes all companies listed in the IDX80 on the Indonesia Stock Exchange from 2020 to 2024, totaling 80 companies. The sample was determined using saturation sampling, yielding 80 companies over a five-year period, resulting in 400 data observations. Data analysis was performed using panel data regression with E-views version 12 as the analytical tool. The results show that executive compensation has a positive effect on tax avoidance, while executive risk preferences and political connections do not influence tax avoidance. Independent commissioners are not able to moderate the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This indicates that the role of independent commissioners does not weaken the relationship between these variables and tax avoidance. The audit committee is also unable to moderate the relationship between executive compensation and political connections with tax avoidance. This indicates that the audit committee does not weaken this relationship. Nevertheless, the audit committee is capable of moderating the relationship between executive risk preferences and tax avoidance. This result indicates that the audit committee strengthens the relationship between executive risk preferences and tax avoidance.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE SEBAGAI BENTUK TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN Pitri Yolantika; Suripto
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23782

Abstract

This study addresses the crucial issue of Corporate Environmental Disclosure (CED) in the energy sector, aiming to analyze the influence of managerial ownership, firm size, and financial performance on the transparency of environmental reporting. While previous research has explored these factors, this study offers a fresh perspective by specifically focusing on the Indonesian energy sector from 2021 to 2023—a period marked by significant environmental incidents and increasing regulatory pressures, providing a unique empirical context that has not been widely examined. Using a quantitative associative research method, secondary data from the annual reports and sustainability reports of 31 energy companies listed on the Indonesia Stock Exchange were rigorously analyzed using panel data regression. The findings reveal that managerial ownership has a negative effect on CED, indicating that higher managerial share ownership may lead to decreased environmental transparency, possibly due to agency conflicts where managers prioritize personal interests over comprehensive disclosure. Conversely, firm size and financial performance were found to have no significant effect on CED, suggesting that in this specific context, these factors do not consistently drive environmental reporting practices. In conclusion, while managerial ownership plays a role in shaping CED, firm size and financial performance do not appear to be key determinants. Future research is recommended to explore additional internal and external factors, such as corporate governance mechanisms, regulatory enforcement, and stakeholder activism, in order to provide a more holistic understanding of environmental disclosure practices in the energy industry.
EXPLORING ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND FINANCIAL INFLUENCES ON STOCK RETURNS: EVIDENCE FROM ASEAN Mulyadi, Heldy; Musviyanti
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23807

Abstract

This study investigates the effects of ESG scores, profitability, and dividend policy on the stock returns of companies listed in ASEAN capital markets from 2020 to 2023. Using a quantitative approach, the research employs secondary data from MSCI ESG scores, company websites, and stock exchanges, analyzed through multiple regression with SPSS 27.0. The results indicate that profitability has a significantly positive effect on stock returns, dividend policy has a significantly negative effect, while the ESG score shows no significant effect. These findings suggest that ASEAN investors still prioritize short-term financial indicators, viewing profitability as a positive signal and dividend distribution as a negative one, while ESG factors remain underemphasized in investment decisions. The study contributes to signaling theory by providing evidence from ASEAN markets and offers implications for managers and policymakers seeking to strengthen the role of sustainability information in investment practices.
DO HISTORICAL SALES, FINANCIAL STABILITY, EXTERNAL PRESSURES, AND OTHER FACTORS DRIVE THE PROBABILITY OF FINANCIAL STATEMENT FRAUD? Ferdinan, Jeremy Emmanuel; Sutrisno, Paulina
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.24089

Abstract

This study aims to obtain empirical evidence regarding factors that can increase the probability of fraudulent financial statements. This research has eight independent variables: financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, collusion, and history of sales. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Sampling was conducted using a purposive sampling method, which established four sample criteria, and 116 companies were selected as the research sample. The data analysis method used is logistic regression. The results of this study indicate that financial stability and a history of sales increase the likelihood of fraudulent financial statements. However, other independent variables, such as external pressure, ineffective monitoring, changes in auditor, changes in director, arrogance, and collusion, do not increase the probability of fraudulent financial statements. The results of this study provide further insight, particularly for investors and auditors, into how financial stability and sales history can increase the risk of financial statement fraud. Investors are expected to be more cautious and diligent when investing, particularly in companies with substantial asset and sales growth. Likewise, auditors are expected to be more meticulous and thorough when auditing assets and sales to enhance audit quality.
INVESTMENT ATTRACTIVENESS: PERAN MODERASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN ESG PERFORMANCE DAN KEUNGGULAN KOMPETITIF Putri Dwi Wahyuni; Fitri Indriawati; Feber Sormin; Asep Husni Yasin Rosadi
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.24104

Abstract

This study addresses the issue of investment attractiveness on the Indonesia Stock Exchange (IDX) by highlighting Environmental, Social, and Governance (ESG) performance and corporate competitive advantage. The main problem lies in the low level of ESG strategy integration in Indonesian companies, even though global investors are increasingly emphasising sustainability in their investment decisions. The purpose of this study is to analyse the effect of ESG performance and competitive advantage on investment attractiveness and to examine the role of corporate reputation as a moderating variable. The research method uses a quantitative approach with secondary data from 57 non-financial companies listed on the IDX for the period 2021–2023. The analysis was conducted using Moderated Regression Analysis (MRA) with EViews 10 software. The novelty of this study lies in the use of corporate reputation with CSR Strategy Score measurement as a moderating variable, which has rarely been examined in previous studies. The results show that ESG performance does not have a significant effect on investment attractiveness, while competitive advantage has a significant negative effect. However, when corporate reputation is included as a moderator, the relationship between ESG and competitive advantage on investment attractiveness becomes significant, confirming the importance of reputation as a reinforcing mechanism. These findings are expected to contribute to companies and regulators in designing more effective sustainability strategies.

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