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Moh Shidqon
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ajid.shidqon@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. 4 No. 1 (2017): Februari" : 5 Documents clear
ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA FAKULTAS EKONOMI (Studi Empiris Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Trisakti) Anastasya Putri Yudiana; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.173 KB) | DOI: 10.25105/jat.v4i1.4965

Abstract

This study aims to examine the factors that influence the behavior of academic fraud by students in the faculty of economics by using diamond fraud dimensions consisting of pressure, opportunity, rationalization and capabilities at the University of Trisakti environment. This study is using purposive sampling method and convenience sampling, purposive sampling is the selection of the sample taken not random, so that later on only samples that are necessary are to be tested, while convenience sampling means is easy with a qualititative approach that ultimately result in quantitative. The independent variables in this study is Fraud Diamond and the dependent variable is academic fraud by students in faculty of economics. Data was obtained through questionnaires with Likert scale. Statistical method in use is multiple linear regression with the help of SPSS 20 software. The results of this study indicate that students academic fraud behavior is influenced by the dimensions of the economic faculty of diamond fraud.
E-COMMERCE DAN PROFESI AKUNTAN PUBLIK Mutiara Kadarwati; Khomsiyah Khomsiyah
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.402 KB) | DOI: 10.25105/jat.v4i1.4967

Abstract

The purpose of this research is to analyze expertise of E-commerce as arequirement of auditor candidate recruitment process; the need for training of Ecommerce to the auditor and the importance of the audit formed a special division Ecommerce. This research used a descriptive - explorative study. The data obtained from 40 respondents, auditors working at the public accounting firms in Jakarta. The sampling technique used for this research is purposive sampling. The results showed that: (1) Most of respondents do not agree an E-commerce expertise as a requisite process of recruiting candidates for auditor, (2) Auditor agree that the need for training E-commerce from within or outside public accounting firmsand (3) Respondents agreed that formed a special division of audit E-commerce with a reason to be more specific.
PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, LOCUS OF CONTROL DANTINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATASPROSEDUR AUDIT Ardianto Samudro; Murtanto Murtanto
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.558 KB) | DOI: 10.25105/jat.v4i1.4970

Abstract

The purpose of this researchare to analyze time pressure, audit risk,materiality, Locus of control and supervision that can affect the premature sign off audit procedures. The population in this research is the auditors who work in the public accountant office in DKI Jakarta and as much as 113 respondents are selected as samples in this research. The collection of primary data is carried out by performing survey method which gives written questions in the form of questionnaires and directly distribute it to the respondents in each the public accountant office. The test of data is done the validity and reliability, as well as the normality test. The hypothesis was analyzed using the Multiple Regression Analysis as well as R2-test and T-test assisted with SPSS 20.0 the analyze for the effect of time pressure, audit risk, materiality, locus of control and supervision of the premature sign off audit procedures. The result of the study showed that the time pressure, materiality, Locus of control and supervision have effect positivelyand significant to the premature sign off audit procedures.
FAKTOR– FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMILIH MATA KULIAH AKUNTANSI SYARIAH SEBAGAI MATA KULIAH PILIHAN Rini Mirayanti; Rossje V. Suryaputri; Nia Susnita Sari
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.996 KB) | DOI: 10.25105/jat.v4i1.4971

Abstract

This study aims to examine the factors that affect the interests of students in choosing courses sharia accounting as elective courses. This study uses a modified model Theory of Planned Behavior (TPB) which test relationship attitude with interest, subjective norms with interest, behavior control perceived interests and add construct another, which is the spiritual motivation with interest and consideration of the labormarket by student interest in choosing accounting sharia as elective courses. This study uses survey data collection. Samples from this study are students who are still active academic year 2015/2016 S1 majoring in Accounting and Business class of 2012 and 2013 in the Trisakti University, Mercu Buana University, and the University of Esa Unggul. A total of 110 respondents of data that can be processed by using SPSS 20. The results showed that the variables attitude, subjective norms, spiritual motivation, labor market consideration, and perceived behavioral control positive effect on student interest in choosing sharia accounting as elective courses.
PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 Orisa Paramiga Ladistra; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.42 KB) | DOI: 10.25105/jat.v4i1.5019

Abstract

The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in thisstudy is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.

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