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Jurnal Akuntansi Trisakti

jat
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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 10 Documents

Search results for , issue "Vol. 8 No. 2 (2021): September" : 10 Documents clear

Pengaruh Organizational Citizenship Behaviours, Organizational Commitment Terhadap Job Performance Auditor Rina Hartanti
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Abstract: Examining the Effect of Organizational Citizenship Behaviors and Organizational Commitments on Auditor’s Job Performance is the purpose of this study. The effect of each dimension of Organizational Citizenship Behaviors and Organizational Commitment on Auditor’s Job Performance was also tested in this study. Data was obtained by distributing 325 questionnaires to HRD Manager (Personnel Manager) at public accounting firms in DKI Jakarta to be forwarded to respondents, namely auditors and only 264 questionnaires were successfully filled out for analysis with Structural Equation Models (SEM). Research shows the results: (1). Auditor’s Organizational Commitment are proven to be positively and significantly influenced by Auditor’s Organizational Citizenship Behaviors (2). Organizational Commitment is proven to have a significant and positive effect on Job Performance. (3). Significantly and positively Organizational Citizenship Behaviors affect the Auditor's Job Performance. Auditors who have high Organizational Citizenship Behaviors ultimately provide maximum Job Performance at the public accounting firm where they work.

PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2019 Christili Tanjaya; Nazmel Nazir
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research’s purpose is to examine the influence of profitability, leverage, sales growth, and firm size on tax avoidance in consumer goods manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The proxy of tax avoidance is Effective Tax Rate/ETR. The secondary data used as data source is the financial reports of sample companies. Purposive sampling is used as the sampling method. The samples that met the criteria are 105 samples. The data analysis is multiple linear regression and is processed using EViews 9 program. The results showed that profitability has a significant positive effect on tax avoidance; leverage and sales growth have no significant effect on tax avoidance; and firm size has a significant negative effect on tax avoidance.

PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Jessica Jessica; Erin Belinda; Meirike Lorencia; Silvi Tannitri; H. Adam Afiezan
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.

PENGARUH KOMPENSASI CEO PERGANTIAN CEO TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN BUMN TERDAFTAR DI BEI PADA TAHUN 2011-2018) randy aditya prabawa; Pujiono Pujiono
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

AbstractPemberian kompensasi CEO dapat menimbulkan manajer melakukan praktik manajemen laba. Penelitian ini bertujuan untuk meneliti apakah pemberian kompensasi kepada CEO berpengaruh terhadap praktek manajemen laba yang dilakukan oleh CEO. Penelitian ini dilakukan pada perusahaan BUMN yang melakukan pergantian CEO dan terdaftar di BEI pada tahun 2011 sampai dengan 2018, dan menghasilkan 34 sampel. Pengumpulan data ini memakai metode data sekunder. Bentuk data sekunder berupa laporan tahunan yang terdapat di dalam situs perusahaan BUMN atau IDX yang melakukan pergantian CEO pada periode 2011 sampai dengan 2018. Teknik analisis yang digunakan adalah uji t, regresi berganda dengan menggunakan IBM SPSS Statistik 22. Hasil penelitian menunjukkan bahwa pada saat pergantian CEO, perusahaan cenderung melakukan manajemen laba dengan motivasi pemberian bonus dan kompensasi CEO dimana tidak mengalami pengaruh terhadap manajemen laba.

VALUASI NILAI SAHAM PERUSAHAAN NON-TBK DALAM PELAKSANAAN IMPAIRMENT GOODWILL Izath Rytami; Primadonna Ratna Mutumanikam
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to analyze the causes of the emergence of goodwill in the acquisition of company shares, analyze how the stages in performing goodwill impairment on the parent company, and analyze how to evaluate the shares of non-listed companies and their effect on goodwill impairment. This study focuses on a case study on PT Tebu as the object of acquisition by testing goodwill using the income approach and the Discounted Cashflow method. Based on the case study, it is concluded that goodwill in an acquisition arises due to the difference between the excess of fair value and book value over the acquisition price of shares, and it is also known that the stages in implementing impairment goodwill are by comparing Goodwill per Book with Goodwill based on fair value (test results) currently on the books of the Parent Company.

ANALISIS ALTERNATIF PILIHAN INVESTASI PADA ERA DIGITALISASI Meitta Adiyono; Rossje V. Suryaputri; Efan Efan; Hendy Kumala
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine and analyze the performance comparison of stocks, cryptocurrencies and gold that can be used as an alternative investment in the era of digitalization. The population in this study is the monthly closing price of LQ45 shares, JKII shares, bitcoin and gold from January 2015 - December 2020, which is 72 datas in each comparison. The sampling technique of this research is saturated samples. The analytical method used is the comparative method and the data used are secondary data. Data is calculated using the Microsoft Excel program based on the formula of each variable. The data was processed statistically using the SPSS application, the Kruskall-Wallis Test. The results of this study indicate that there are significant differences between LQ45 stocks, Syariah stocks, bitcoin, and gold when measured from risk, sharpe performance’s measure, and treynor’s performance’s measure. Then, there are no significant difference between LQ45 stocks, Syariah stocks, bitcoin, and gold when measured from return and jensen's performance measure.

PENGARUH MANAJEMEN KELUARGA, GENERASI, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Santi Yopie; Angellyn Lim
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The family company is an important and influential entity, especially in the economic sector. This study examines how family management, generations, ownership structure influence the performance of family companies listed on the Indonesia Stock Exchange (BEI). Ownership structure variables consist of family ownership, institutional ownership, foreign ownership and managerial ownership. Performance is measured by Tobin's Q and Return of Assets (ROA). This study examined 112 from all 135 family companies from 2016-2020. This research used e-views version 10 to test the data. The results of this study are family generation and foreign ownership have a significant positive effect, family management has a significant negative effect, while family ownership, institutional ownership, and managerial ownership have no significant effect on Tobin's Q. Then, institutional ownership has a significant positive effect, family generation has a negative effect, and family management, family ownership, foreigners, and managerial have no significant effect on ROA.

PENGARUH TINGKAT KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN PENGAWASAN KEUANGAN TERHADAP KEANDALAN PELAPORAN KEUANGAN KEPOLISIAN RESORT PROVINSI JAWA TIMUR Iskha Rimah; Harmono Harmono; Sihwahjoeni Sihwahjoeni
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to be able to determine the competence of human resources, technology and information, internal control, and financial control on the reliability of a financial report at the East Java Provincial Police. The type of this research is quantitative, in this research the method that will be used in this research is the census method on members of the police who work as treasurers in the financial department of the East Java Police, of which there are 50 people as respondents, while the data analysis technique used is multiple linear regression. . The research results found that HR competence had a significant effect on the reliability of financial reports at the East Java Police, technology and information had no effect on the reliability of financial reports at the East Java Police, internal control had a significant effect on the reliability of financial reports at the East Java Police

Peran Media Sosial dalam Pengambilan Keputusan Investasi Betari Maharani; Nur Hidayah
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The aims of this study is to investigate the role of social media in investment decision making, particularly related to the influence of perceived usefulness, perceived ease of use and perceived trust on the intention to use investment opinions in the investment decision-making process. This research is a quantitative research. Data collection was carried out using an online survey method. The respondents in this study are individuals who use social media platforms and have experience conducting transactions on the Indonesia Stock Exchange (IDX). The 50 sampel size was selected through the purposive random sampling techniques. The method of data analysis and hypothesis testing uses Structural Equation Modeling (SEM) with the help of smartPLS software. The results of this study revealed that the perceived trust affects to the millenials’s intention to use investment opinion in the investment decision-making process. Contrary to expectations, however perceived usefulness and ease of use did not have an effect to the millenials’s intention to use investment opinions in the investment decision-making process.

ANALISIS DIAMOND FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Studi Kasus Pada Industri Keuangan Dan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ignasius Narew; Dianah Zuhroh; Harmono Harmono
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Fraud is a threat to an entity and is a problem that continues to this day. Thus the purpose of this study is to examine the effect of variables from elements of the diamond fraud theory which include financial stability, external pressure, financial targets, personal financial needs, number of audit committee members, nature of industry, auditor turnover, and auditor turnover on fraudulent financial statement of financial and manufacturing industry companies listed on the Indonesia Stock Exchange. The samples used in this study were 67 financial industry companies and 67 manufacturing industrial companies in the 2014-2019 period. The data were analyzed using logistic regression because the fraudulent financial statement variable in this study is a dummy variable whose determination is based on the calculation of the Altman Z Score. The findings of this study indicate that of the 8 elements of the diamond fraud theory variable, only external pressure and financial target variables have an effect on fraudulent financial statements in financial industry companies, while in the manufacturing industry only external pressure and nature of industry variables have a significant effect. Keywords :diamond fraud theory, fraudulent financial statement, financial stability, personal financial need, number of audit committee members, nature of industry, change of auditors, and change of directors

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Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
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)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jat.feb@trisakti.ac.id

Editorial Address 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)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
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)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA