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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. 2 (2015): September" : 5 Documents clear
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Citra Chairunissa; Raden Rosiyana Dewi
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9385.654 KB) | DOI: 10.25105/jat.v2i2.4896

Abstract

The  objective  of  the  emperical  study  is  to  examine  and  to analyze  1)  The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating  4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an  Moderating  Variable.  The sample of  this emperical  study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012.  This  research  uses  purposive  sampling  method. Data  analysis  techniques include  1)  Descriptive  statistics, 2)  Normality  Test, 3)  Classical  Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial  performance ,  2)  Intellectual  Capital significant  negative effect  on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies   with   moderated Corporate Governance, 4) Intellectual Capital  had  no  significant  effect  assessment  of  the  performance market with moderated Corporate Governance
ACCRUAL DAN CASH FLOW OPERATING, PENGARUHNYA TERHADAP EXPECTED RETURN SAHAM Dellania Alifia Permata; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5032.01 KB) | DOI: 10.25105/jat.v2i2.4897

Abstract

This study aims to examine the effect of accrual and cash flow from operating for stock return expectation. It describes whether the information on accrual and cash flow from operating can be considered in assessing stock expected return. The data used in this study are secondary data taken from companies financial reports, Jakarta Composite Stock Price Index (IHSG), Individual Stock Price Index (IHSI), and Monthly Interest Rate (SBI).This study uses purposive sampling methods with six companies as sample from JII (Jakarta Islamic Index) for the period 2007-2013. Hypothesis testing uses panel regression with t test and F test. The result shows that accrual has a significant influence on stock expected return. Cash flow from operating also has a significant influence on stock expected return. Together, accrual and cash flow from operating, have significant influence stock expected return. Therefore it can be concluded that the information on accrual and cash flow from operating may benefit for investor to measure stock expected return.
PERSEPSI MAHASISWA ATAS PROFESI AKUNTAN PUBLIK DENGAN MINAT BERKARIR DI KAP BIG 4, KANTOR AKUNTAN PUBLIK, DAN BIDANG AUDIT (STUDI PADA MAHASISWA AKUNTANSI DI DUA PERGURUAN TINGGI SWASTA) Dessy Ariyani; Deliza Henny
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8022.15 KB) | DOI: 10.25105/jat.v2i2.4898

Abstract

The purpose of this study is to analyze the impact of perception of public accounting perception profession, including accounting on accounting students interest for pursuing career in the field of auditing. Sample for this study consist of 150 respondent from two university in Jakarta, Trisakti University and Tarumanegara University. Multiple regression technique was used for hypotheses testing. The results of the study showed that the accounting scandals did not have a significant influence with the interest of students to work in the big 4 public accounting firm, a career in 4 public accounting firm, and a career in Auditing field . This happens because they assume that the accounting scandals just as perception only and not be able to reference the background of their future careers. However, that has a significant influence with the interest of students to work in Big 4 public accounting firm , a career in public accounting firm  and a career in the field of audit is students' perceptions about the accounting profession because they believe that work or a career in the Big 4 public accounting firm, public accounting firm, and the field audit is good for beginning of career path where they want jobs that correspond to their abilities and skills, and be able to gain an advantage in career, financial and other needs. whereas the perception of Big 4 public accounting firm only has a significant influence with the interest of students for pursuing  career in public accounting firm where  the higher  of student perception of Big 4 public accounting firm they will be increasing the interest of accounting student for pursuing carrer in public accounting firm.
PENGARUH BUDAYA ORGANISASI, ETOS KERJA, INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR Chandra Wanadri; Christina Dwi Astuti
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6294.615 KB) | DOI: 10.25105/jat.v2i2.4899

Abstract

This study aims to determine the effect of Organizational Culture, Work Ethics, Auditor Independence, Integrity Auditor and Understanding of Good Governance on Auditor Performance. The sample used in this study consists of 121 auditors, internal auditors and external auditors are included in Jakarta. Samples were randomly distributed using a purposive sampling method. The method used in this study is a multiple linear regression. This Study show that the results of Auditor Independence can affect auditor performance significantly, because of the significant level of the t test was under 0.05. while the other independent variables, such as Cultural Organization, Work Ethics, Integrity Auditor and understanding of Good Governance, together with the auditor independence joinly affect auditor performance, because the level of the F test is significant in under 0.05. For future research, it is advisable to further expand the sample to be used in research, as well as adding variables that need to be researched and also accompany the respondents in the questionnaire in order to obtain a thorough and accurate answer. 
ANALISIS PRAKTIK MANAJEMEN RISIKO PADA PT.BANK PERKREDITAN RAKYAT(BPR) DANA PENSIUN(DP) TASPEN Andhiny GM; Wibowo Wibowo
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6491.704 KB) | DOI: 10.25105/jat.v2i2.4900

Abstract

This study aimed to analyze and evaluate the risk management practices at BPR is currently growing. What risk management practices have been well managed and has been in accordance with the financial services authority rules. The method used is descriptive method. The primary data of the questionnaire used in this study are obtained from the employees who worked at PT BPR DP TASPEN. Sampling is done by Convenience sampling method in order to obtain the total sample of 20 respondents. The analysis method used in this research is descriptive statistical analysis and to test the questionnaire study is to test the validity and reliability testing. Data processing is conducted by using SPSS 13. The study delivers that the risk management at PT BPR DP TASPEN are adequate and in compliance with the financial services authority rules. In addition, this study also concludes that the risk management at PT BPR DP TASPEN has been managed well.

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