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 PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN ]]>
<![CDATA[Dewi Larasati]]>;
<![CDATA[Windhy Puspitasari]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4845
<![CDATA[This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.]]>
<![CDATA[THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING ]]>
<![CDATA[Irma Ade Alisa]]>;
<![CDATA[Intan Ayu Rosita Devi]]>;
<![CDATA[Fradini Brillyandra]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4868
<![CDATA[This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.]]>
<![CDATA[THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT ]]>
<![CDATA[Mayasari Mayasari]]>;
<![CDATA[Ayu Yuliandini]]>;
<![CDATA[Intan Indah Permatasari]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4869
<![CDATA[The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.]]>
<![CDATA[THE IMPACT OF LIQUIDITY RATIO, LEVERAGE RATIO, COMPANY SIZE AND AUDIT QUALITY ON GOING CONCERN AUDIT OPINION ]]>
<![CDATA[Kumalawati Abadi]]>;
<![CDATA[Din Mukhlis Purba]]>;
<![CDATA[Qonita Fauzia]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4871
<![CDATA[The main purpose of this study to analyze liquidity ratio, leverage ratio, company size, and audit quality ongoing concern opinion. The logistic regression analysis model is used to identify the effect of independent variables on the dependent variable. The sample is taken from the manufacturing company listed on the Indonesia Stock Exchange. The data covers a period of three years, from 2015 to 2017. The results of this study leverage and audit quality variables have a significant positive effect ongoing concern audit opinion, while other variables such as liquidity proxied by the current ratio, leverage proxied by the debt to equity ratio and company size are insignificant ongoing concern audit opinion.]]>
<![CDATA[THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND IMPLEMENTATION OF CORPORATE GOVERNANCE MECHANISM ON FIRM VALUE ]]>
<![CDATA[Rina Hartanti]]>;
<![CDATA[fahri yulandani]]>;
<![CDATA[M Rizky Riandi]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4872
<![CDATA[The purpose of this study is to explain the effect of Profitability, Capital Structure, and the application of Good Corporate Governance to Firm Value. The population of the study includes companies registered in the LQ-45 which are listed on the Indonesia Stock Exchange for the period 2015-2017. The technique of determining the sample used is purposive sampling. This study uses a multiple linear regression approach. Based on the results of testing, this study proves that profitability, capital structure, and the application of the GCG mechanism together affect firm value. This study also proves that partially profitability proxied by ROA and Managerial Ownership has a positive effect on Firm Value. The results showed that capital, which is proxied by DER and GCG, which is proxied by Institutional Ownership, does not have a positive effect on Corporate Value]]>
<![CDATA[PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Melinda Malau]]>;
<![CDATA[Etty Murwaningsari]]>;
<![CDATA[Sekar Mayangsari]]>;
<![CDATA[Titik Aryati]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4918
<![CDATA[This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.]]>
<![CDATA[ASIMETRI INFORMASI, FAKTOR INDIVIDUAL DAN FRAUD PENGADAAN BARANG/JASA ]]>
<![CDATA[Laeli Budiarti]]>;
<![CDATA[Ananti Putri Rahayu]]>;
<![CDATA[Sudjono Sudjono]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4945
<![CDATA[The purpose of this study is to determine the effect of information asymmetry and invidual factors such as compensation satisfaction, locus of control and competency on the tendency for doing fraud in procurement of goods/services. The population in this study are all employees of Procurement Services Unit (ULP), Procurement Official (PP) and Committing Officer (PPK) in all State Universities in DKI Jakarta Province. This research uses saturated sampling technique, where the entire research population is used as respondent. Multiple linear regression is used to analysis the data. The results shows that asymmetry of information has no significant influence on the tendency of individuals in fraud procurement of good/services. Compensation satisfaction has no significant influence on individual tendencies in fraud procurement of goods/services. Moreover, External locus of control and competence have a positive influence and significant on the tendency of individuals to commit fraud in procurement of goods/services]]>
<![CDATA[PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA ]]>
<![CDATA[wahyuni lestari]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4975
<![CDATA[The purpose of this study is to explain that the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta has been effective. This study uses primary data which obtained by distributing questionnaires and measured by using Likert Scale. The sample used in this study was Small Medium Enterprise in Jakarta especially West Jakarta, using convenience sampling method. The result of this study is the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta with highly effective results are indicators of character deduction and/or collection, subject to VAT Tax, taxpayer obligations in the self assessment system, the depositing and reporting time. The indicators with effective results are tax subject, tax object and installment of WHT article 25. Meanwhile the indicators with less effective results are tariffs, compensation for losses and the timing of applying the PP No. 46 of 2013]]>
<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON COMPANY’S PERFORMANCE ]]>
<![CDATA[Yuanita Roslan]]>;
<![CDATA[Jumatul Rahma Dilla]]>;
<![CDATA[Penggiri Santi Suwarno]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.4996
<![CDATA[The purpose of this study is to examine the effect of intellectual capital, institutional ownership and managerial ownership on company’s performance. The population of this study are the companies listed in the LQ-45 index company during the period of 2015-2017. The independent variables in this study are intellectual capital with proxies (human capital, process capital), institutional ownership and managerial ownership and the dependent variable is company’s performance. The population in this study are all companies listed into LQ-45 index company. The sampling technique used was purposive sampling which result for 33 companies. The analytical methode used was multiple linear regression. The result of the study showed that human capital has no effect on the company’s performance. While process capital, institutional ownership and managerial ownership have a positive effect on the company’s performance. The suggestion for futher research is add another variable or indicator for futher research.]]>
<![CDATA[PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 ]]>
<![CDATA[Mega Indah Lestari]]>;
<![CDATA[Deliza Henny]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.5274
<![CDATA[The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.]]>
