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 GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2013-2017 ]]>
<![CDATA[Ruth Rogate Octaviani]]>;
<![CDATA[Sofie Sofie]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4848
<![CDATA[This study is aimed to examine the effect of good corporate governance, capital intensity ratio, leverage and financial distress on tax aggressiveness. Using samples from mining sectors listed on the Indonesia Stock Exchange in period 2013-2017, the data will be examined with random effect approach method. The results of this study good corporate governance of the managerial ownership and institutional ownership not effect on tax aggressiveness, meanwhile independent commissioners affect positive significantly on tax aggressiveness. While from capital intensity ratio which affect positive significantly on tax aggressiveness. In addition, leverage affect negative significantly on tax aggressiveness and financial distress variable, does not effect on tax aggressivess.]]>
<![CDATA[PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA ]]>
<![CDATA[Sistya Rahmawati]]>;
<![CDATA[Dini Susilawati]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4857
<![CDATA[This study aims to examine the factors that influence toward behavior of academic fraud by students accounting in the faculty of economics and business by using diamond fraud dimensions consisting of pressure, opportunity, rationalization, capabilities and level of religuisity.This study is using purposive convinience method, convience sanpling is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. Data used in this research is primary data by using questionnaire. The sample of this study is the accounting student of the faculty of economics and business of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud. ]]>
<![CDATA[THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ]]>
<![CDATA[Anita Gunawan]]>;
<![CDATA[Hardian Rahmat Puntoro]]>;
<![CDATA[Rinaldy Putra Pakolo]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4860
<![CDATA[The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.]]>
<![CDATA[ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Nia Susnita Sari]]>;
<![CDATA[Arifin Sofyan]]>;
<![CDATA[Nada Fastaqlaili]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4861
<![CDATA[This research aims to examine and prove the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability and external pressure, opportunity with proxy ineffective monitoring and nature of the industry, rationalization with proxy auditor change and capability with proxy positioning. In this research uses the F-Score model to measure financial statement fraud as the dependent variable. The population of this research is the manufacturing companies from sub-sector consumer goods listed in Indonesia Stock Exchange in 2015-2017. Sampling from this study uses purposive sampling method and obtained 97 samples with hypothesis testing using multiple linear regression. The results indicate that the external pressure and nature of the industry has a significant positive effect on financial statement fraud. Meanwhile, financial stability, ineffective monitoring, rationalization, and positioning does not affect financial statement fraud.]]>
<![CDATA[The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance ]]>
<![CDATA[Pryobudi Purbosanjoyo]]>;
<![CDATA[Anindita Pratiantrie]]>;
<![CDATA[Tashia Egidia]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4864
<![CDATA[The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.]]>
<![CDATA[THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE ]]>
<![CDATA[Taufan Taufan]]>;
<![CDATA[Agung Rizki]]>;
<![CDATA[Muhammad Arief Budianto]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4865
<![CDATA[This study aims to determine the effect of Profitability, Solvability, and Company Size on Company Values on LQ-45 companies for the period 2015-2017. As many as 99 companies registered in the LQ-45 index were sampled. This study chooses the purposive sampling method to obtain the data. This study uses multiple regression analysis techniques to reach the inferred results.The results of this study show that profitability and company size have positive influence on company value; solvency does not have an influence son company value.]]>
<![CDATA[THE EFFECT OF ECONOMICS VALUE-ADDED, MARKET VALUE-ADDED, TOTAL ASSET RATIO, AND PRICE EARNINGS RATIO ON STOCK RETURN ]]>
<![CDATA[Willy Poltak Silitonga]]>;
<![CDATA[Rizky Alika Ramadhani]]>;
<![CDATA[Ridho Nugroho]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4866
<![CDATA[This study is to analyze the effect of economic value added, market value added, total assets turn over and price earning ratio to stock returns. The multiple linear regression analysis used to identify the effect of independent variables on the dependent variable. The sample was obtained from the consumer goods sector listed on the Indonesia Stock Exchange. The data covers three years from 2015 to 2017. The results of this study indicate total asset turnover (TATO) and price earnings ratio (PER) have a significant effect on stock return whereas the other variable economics value added and market value added is insignificant on stock return.]]>
<![CDATA[THE EFFECT OF STAKEHOLDERS’ PRESSURE AND CORPORATE FINANCIAL PERFORMANCE ON TRANSPARENCY OF SUSTAINABILITY REPORT ]]>
<![CDATA[Yuana Jatu Nilawati]]>;
<![CDATA[Elis Purwanti]]>;
<![CDATA[Fithri Alvionita Nuryaman]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.4867
<![CDATA[The purpose of this research is to investigate the effect of stakeholder’s pressure and corporate financial performance on transparency of sustainabilty report. The population of this research comprises as State-owned Enterprise (SOE) listed on Indonesia Stock Exchange (IDX) during years 2013-2017. The technique of determining the sample used purposive sampling. This research uses a multiple linear regression. Form this research, proved that environmental sensitive industry, investor oriented industry, and corporate financial performance have effect simultaneously toward transparency of sustainabilty report. This research also proved that partially environmental sensitive industry, investor oriented industry, and corporate financial performance have positive effect toward transparency of sustainabilty report.]]>
<![CDATA[PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA ]]>
<![CDATA[Susi Dwi Mulyani]]>;
<![CDATA[Jimmi Osamara Munthe]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.5229
<![CDATA[The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO KEUANGAN, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Sesty Farica Purba]]>;
<![CDATA[Nazmel Nazir]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.5238
<![CDATA[The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2017. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability was significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, profitability, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.]]>
