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Jurnal Akuntansi Trisakti

jat
Website

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 236 Documents

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ANALISIS TAWHIDI STRING RELATION (TSR) TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PERBANKAN SYARIAH INDONESIA 2009-2019 Warto A.S; R Bambang Budhijana
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study uses the Sharia Commercial Bank and Sharia Business Unit as a whole as the object of research from the period 2009-2019 (quarterly). The analysis technique used is multiple linear regression. To find out the relation process used Tawhidi String Relation (TSR) analysis based on unity, correlation and evolution. Based on the research, the results show that Third Party Funds (TPF) have a positive and significant effect on the distribution of Islamic Banking financing. Non Performing Financing (NPF) has a positive and not significant effect on the distribution of bank financing. While Bank Indonesia Sharia Certificates (BISC) have a negative and significant effect on the distribution of bank financing. Based on the TSR analysis, it was concluded that BISC had a negative effect on all variables used in this study, both: DF, TPF and NPF. Therefore, this research can be a criticism for the Islamic banking industry in channeling financing in the form of BISC.

PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA Dwi Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The issue of this research is the importance of good corporate governance as a tool to determine the quality of company performance. The long-term goal to be achieved is to analyze how the Structure of Good Corporate Governance which is proxied by the Board of Commissioners, Independent Commissioners, Institutional Ownership, Managerial Ownership and Audit Committees affect Company Performance. Furthermore, testing is done to make a prediction model of Good Corporate Governance that affects company performance with Profit Management as mediation / intervening.Path analysis with 2S OLS, sampling using a purposive sampling method, is the method used to analyze the data used is a with criteria for companies manufacturing consumer goods industry sectors listed on the Stock Exchange in 2010-2015. The type of data is secondary data sourced from annual financial statements.The results showed that the first model of institutional ownership and audit committee affected the company's performance, the second model of the board of commissioners, independent commissioners, institutional ownership and audit committee affected earnings management and the third model of earnings management did not affect the company's performance. Earnings management is not able to mediate the effect of the structure of Good Corporate Governance on company performance.The findings of this study indicate that more than 92% of manufacturing companies in the consumer goods industry sector in 2010-2015, did earnings management by way of income smoothing.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Maria Qibti Mahdiana; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.

PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE Muhammad Rizky; Windhy Puspitasari
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the effect of corporate risk taking, intensity of fixed asset and firm size on aggressive tax avoidance. This study uses secondary data from is manufacturing company during 2016-2018. Techniques and sampling used are using by purposive sampling. The data analysis technique used is multiple regression with the help of Statistical Package For Social Science (SPSS). The results of this study indicate that first, corporate risk taking has a significant positive effect on aggressive tax avoidance where the significance value is 0,002 < 0.05. Second, intensity of fixed asset has a significant negative effect on aggressive tax avoidance where the significant value is 0.000 < 0.05. Third, firm size has a significant negative effect on agggressive tax avoidance where the significant value is 0.019 <0.05. The conclusion of the study shows: 1) The corporate risk taking has a significant positive effect on aggressive tax avoidance, 2) Intensity of fixed asset has a significant negative effect on aggressive tax avoidance, 3) Firm size has a significant negative effect on aggressive tax avoidance.

PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Nisrina Dwi Setyoastuti; Murtanto Murtanto; Yuana Jatu Nilawati
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.

IMPLIKASI MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Elsafira Mala Anggeline; Novita Novita
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of corporate governance mechanisms, such as the number of board of directors, the proportion of independent commissioners, and the largest share ownership of intellectual capital disclosure. This study uses two control variables, namely leverage and profitability. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. The sample used in this study was 124 property and real estate companies listed on the IDX in 2015-2018 using the purposive sampling method. Intellectual capital disclosure is done using the content analysis method. Data analysis in this study using the program STATA 15.1. The statistical method uses multiple linear regression analysis, by testing the statistical test hypothesis t. The results of this study indicate that the number of board of directors, the largest share ownership and leverage control variables influence the intellectual capital disclosure. While the variable proportion of independent commissioners and profitability does not affect intellectual capital disclosure.

PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG (STUDI PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA) Ira Novita; Lilis Ardin
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aimed to examine the effect of financial performance, good corporate governance and asset structure on debt policy of LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. The research was quantitave. While, the population was all LQ-45 companies which were listed on Indonesia Stock Exchange 2014-2018. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 14 companies as sample. Furthermore, the data analysis technique used multiple regression with Statistical Product and Service Solution (SPSS). The research result concluded Return on Asset (ROA) had negative effect on debt policy. It meant, companies had prefer to internal funds for its companyoperation. On the other hand, Return on Equity (ROE) had positive effect on debt policy. In other words, companies had prefer funding from debt, since it was used to reduce misuse of funds by management. Meanwhile, managerial pwnership had negative effect on debt policy. It meant, the greater the shares owned by managers, the smaller the debt proportion of corporate funding. In contrast, institusional ownership had high authority in the company. In addition, the asset structure did not affect the debt policy since the company won’t guarantee its assets to obtain debt.

ANALISIS LEVERAGE, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABLE MODERASI Anindya Aldhira Putri
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this analysis is to find the influence of leverage, company size, good corporate governance on earnings management with capital structure as the moderating variable. The sample of this research using the subsector of manufacture sector which is the foods and beverage subsector, from 2016 until 2018, with a requirement where the companies are listed in IDX. The companies samples of this research are 18 companies, with total of 54. The data of the research was processed by the SPSS.The final summary of the research is that, leverage doesn’t have any effect on earning management. As well as company size doesn’t any effect on earnings management because the bigger size of the company the lowest it is for the management to do the practice of earnings management, because their shareholders and creditors are critical on their report. Good corporate governance with an indicator of independent commissioner, board of directors, and internal committee also have a negative effect on earning management. In this research, capital structure weakens the effect of good corporate governance on earning management.

PENGARUH CORPORATE SOCIAL RESPONSIBILITIES DAN LIKUIDITAS TERHADAP EARNING RESPONSE COEFFICIENT DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Tasya Tasya
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to find the effect of Corporate Social Responsibilities and Liquidity on Earning Response Coefficient with Capital Structure as a moderating variable. The sample in this research uses companies in the Mining sector for the period of 2016 – 2018. The criteria in determining the sample of this research are companies listed on the IDX, have The criteria in determining this research sample are companies listed on the IDX, have a complete annual report and CSR disclosure in the 2016 – 2018 period. From these criteria found 63 samples for research. In brief, the results of this research explained that Corporate Social Responsibilities and Liquidity have no significant effect on Earning Response Coefficient, and also Capital Structure can’t moderate the relationship between Corporate Social Responsibilities and Liquidity on Earning Response Coefficient.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN TLOGOMAS KOTA MALANG Johanis Nifanngeljau; Hermi Sularsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The role of any tax is very important for a country's economic growth. Taxes constitute half of the role of the state and the active role of citizens and other members of the community to finance various state needs including national development and its implementation as stipulated in the objective law for the welfare state (Judisseno, 1997). The purpose of this study is to understand taxpayer awareness, understand taxes, and pay taxes with the approval of individual taxpayers. The problem in this study relates to the awareness of taxpayers, understanding taxes, valuing taxes and service quality related to individual taxpayer obligations. This type of research in this study is quantitative, the method used is a sampling method with a sample of 29 people. Characteristics of male gender respondents 55.2%, S1 education 24.1% while for age 29 years 17.2%. The calculation results of the Taxpayer Awareness variable have a t count of 0.562 with a significant level of 0.678, Tax Comprehension has a t count of 5.451 with a significant level of 0,000, the variable increase and protect memi t count by 12,015 with Tax Sanctions having a t count of 0.393 significant at 0.445, while Service Quality variable has a t count of 1.835 with a significant level of 0.079. Everything can be summed up as a significant Tax Understanding variable on individual taxpayer regulations, while the taxpayer awareness variable, tax understanding and service quality are not related to individual taxpayer obligations.

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+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

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Abstract

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Abstract

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