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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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jat.feb@trisakti.ac.id
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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)
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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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2015): Februari" : 5 Documents clear
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Yovani Gunawan; Sekar Mayangsari
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.644 KB) | DOI: 10.25105/jat.v2i1.4828

Abstract

This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable.  The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Firm Value.
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS Bunga Asri Novita; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.291 KB) | DOI: 10.25105/jat.v2i1.4829

Abstract

This object of this study is analyze the impact of capital structure and liquidityon profitability. The sample used in this study is the beverages, food, and tobaccosector companies listed in Indonesia Stock Exchange between 2009 and 2013. Theindependent variables are the capital structure and liquidity, while the dependentvariable is profitability. Total sample is 19 companies. The results of this study indicate that the capital structure and liquidity together have significant effect on profitability. Based on these results, the expected managerial pay more attention to the structure of capital and liquidity in order to increase the profitability of the companies.
PENDETEKSIAN LAPORAN KEUANGAN MELALUI FAKTOR RESIKO, TEKANAN DAN PELUANG (BERDASARKAN PRESS RELEASE OJK 2008-2012) Noval Dwi Aditya Nugraha; Deliza Henny
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.793 KB) | DOI: 10.25105/jat.v2i1.4830

Abstract

This study aims to obtain empirical evidence about the effectiveness of the fraudtriangle is the pressure, opportunity, and rationalization in detecting fraudulentfinancial statements. Based on the theory of fraud triangle Cressey adopted in SAS 99. The variables of the fraud triangle that is used is the pressure that consists of financial stability is proxied by AGROW, external pressures are proxied by LEV, a proxy for managerial ownership OSHI, a proxy for the financial targets ROA, liquidity proxied by (WCTA) and capital turnover is proxied by (SATA); and opportunities which consists of monitoring the effectiveness of control is proxied by IND. Detection of financial statement fraud in this study obtained from the annual report and press releases OJK during 2008-2012 as the dependent variable The population of this study is that non-financial companies listed on the Indonesia Stock Exchange 2008-2012. The total sample of this study is 130 firms, consisting of 13 companies who violate the OJK rules that contain elements of fraud, and being penalized, and the 13 companies that did not commit fraud financial report (based on the type of industry and total assets are equal). Hypothesis testing using logistic regression method. The results of this study indicate that external pressures and financial targets, has significant effect on the financial statement fraud, while financial stability, managerial ownership, liquidity, capital turnover, effectiveness of supervision, does not affect the financial fraud
PENGARUH GENDER, RELIGIUSITAS DAN PRESTASI BELAJAR TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (STUDI PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA DI WILAYAH DKI JAKARTA) M. Umar Bakri Hutahahean; Hasnawati Hasnawati
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.176 KB) | DOI: 10.25105/jat.v2i1.4831

Abstract

This study discusses the ethical behavior of accountants in the future, in this case is a  student majoring in accounting (studies on student private collage in the DKI Jakarta region). The purpose of this study was to examine the influence of gender, religiosity (intrapersonal and interpersonal religiosity) and the academic achievement (GPA) of the ethical behavior of accounting students. Data retrieval is done by distributing questionnaires to 150 students majoring in accounting at The University of Tarumanegara, University of Persada Indonesia YAI, University of Bina Nusantara, and University of Mercu Buana students. The sampling technique used was Convinience Sample and Snowball Sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no influence of gender on the ethical behavior of accounting students; There is intrapersonal influence of religiosity onethical behavior of accounting students; No interpersonal influence of religiosity onethical behavior of accounting students; There was no effect of academic achievement (GPA) on the ethical behavior of accounting students.
PENGARUH KONVERGENSI IFRS EFFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Windy Ayu Wulandari; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.95 KB) | DOI: 10.25105/jat.v2i1.4832

Abstract

This study aimed to examine the effect of IFRS convergence effective in 2012, accounting complexity, and bankruptcy probability on timeliness and earningsmanagement. The sample was manufacturing companies listed in Bursa Efek Indonesia(BEI) that conducted in 2011-2012 as many 224 companies with a sampling technique is using purposive sampling method..Using multiple regression random effects, this study found that the convergence of IFRS effective 2012 and accounting complexity does not affect the timeliness and earnings management. This study also found that bankruptcy probability extend audit delay and submission of financial statements, and also bankruptcy probability reduce the level of earnings management.Kata Kunci:  Konvergensi IFRS Efektif Tahun 2012, Kompleksitas Akuntansi,Probabilitas Kebangkrutan Perusahaan, Timeliness, Manajemen Laba.

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