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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 246 Documents

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PENGARUH PENGAWASAN INTERNAL, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN SLEMAN (SURVEI PADA SELURUH SATUAN KERJA PERANGKAT DAERAH KABUPATEN SLEMAN) Bambang Jatmiko
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to discuss and prove Internal Oversight, Accountability and Transparency of Local Government Performance. This research was conducted in all Regional Work Units in Sleman Regency which obtained 48 SKPD. The research method usessurvey, quantitative data and types of data consisting of primary data obtained by distributing questionnaires that will be distributed to all SKPDs with 144 respondents and 122 questionnaires that can be reprocessed. The sample in this study were government employees who met the specified criteria.. The results of the study indicate that (1) Internal Supervision shows positive and significant impact on the performance of the Regional Government of Sleman Regency. (2) Accountability influences positively and significantly on the performance of the Regional Government of Sleman Regency. (3) Transparency affects positively and significantly on the performance of the Regional Government of Sleman Regency.

PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER Helti Cledy; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS ProgramThe results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing

ASIMETRI INFORMASI MEMODERASI PENGARUH EARNING PERSISTENCE DAN INCOME SMOOTHING TERHADAP FUTURE EARNING RESPONSE COEFFICIENT Sistya Rachmawati
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh earning persistence dan income smoothing terhadap future earning response coefficient (FERC) dengan asimetri informasi sebagai variabel moderasi. FERC merupakan informasi yang memungkinkan perusahaan memiliki pengetahuan tertentu mengenai future earnings pada saat perusahaan mengetahui current stock price, sehingga harga saham dapat merupakan sinyal terhadap future earnings. Metodologi penelitian yang digunakan adalah Moderated Regression Analysis (MRA), sampel penelitian adalah 86 perusahaan manufaktur yang terdaftar pada Bursa Efek Indoensia selama periode 2013 s/d 2017 dengan demikian terdapat 430 observasi, metode pengambilan sampel menggunakan purposive sampling. Penelitian menunjukan bahwa hanya variabel income smoothing yang memiliki pengaruh signifikan terhadap future earning respon koefisien, selanjutnya asimetri informasi mampu memperkuat pengaruh income smoothing terhadap future earning response koefisien. Sedangkan variabel kontrol yang memiliki pengaruh signifikan terhadap future earning respon koefisien hanya variabel invesment opportunity set dan audit committe. Kontribusi penelitian ini agar perusahaan dapat memperhatikan faktor-faktor yang dapat mempengaruhi FERC agar dapat memprediksi laba di masa yang akan datang.

PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING Sunardi Sunardi
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the direct and indirect effects of the number of legislative members on mandatory spending on education and health spending and their impact on non-financial performance (junior high school enrollment rates and community services with health workers). The population in regency and municipal governments in Southern Sumatra, from 2016 to 2018, brings up 174 observations. Testing using regression and path analysis. The results showed that the direct effect of the number of legislative members on mandatory spending on education and health spending was positive and significant, the effect of mandatory spending on education and health spending on the enrollment rate of junior high school and community services with health workers was positive and significant. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive.

FAKTIR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN Shintya Khairunnisa; Rahmat Kurniawan
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to examine the factors that influence students of accounting study program to choose a career in taxation. The Theory of Reasoned Action and Theory of Planned Behavior model is integrated with the four factors that used in this study, perceptions toward taxation profession, social guidance, self efficacy, and expectations toward the career in taxation. Data were collected by quistionnaire,obtainning 120 sample. Using multiple linear regression method, this study finds that social guidance factor and expectations toward the career in taxation are significantly influence the student’s intention to choose the career in taxation field. Findings of this study convey the practical implication to the accounting departement to explain more, and give a good impression about the proffession in taxation field

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Muhammad Rivandi; Renil Septiano
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets

PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP PROFITABILITAS DAN VALUE CREATION DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Choirul Amin; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The aim of this study is to determine the influence of Corporate Social Responsibility (CSR) on profitability and value creation by adding Good Corporate Governance (GCG) as mediating variable. Measurement of Corporate Social Responsibility (CSR) using the Kinder Lydenburg Domini (KLD) Social Ratings Data or Clarkson's (1995) RDAP Scale which is an indicator of assessment focused on stakeholders including environmental dimensions, dimensions of product quality , community relations dimensions, dimensions of diversity, as well as the dimensions of employee relations. Measurement of Good Corporate Governance (GCG) uses the Corporate Governance Perception Index (CGPI). Profitability is proxied by Return of Assets (ROA) while value creation is proxied by Economic Value Added (EVA). The study was conducted on companies that consistently received awards as Indonesia Most Trusted Companies in 2018 and 2019 by the Indonesian Institute for Corporate Governance (IICG) and were published in SWA Magazine. Using the purposive sampling method, a sample of 25 companies with a total of 50 annual reports, financial reports and sustainability reports was obtained. The results showed that Corporate Social Responsibility (CSR) had a positive and significant effect on profitability, but did not affect the value creation and Good Corporate Governance (GCG) were not able to mediate the influence of Corporate Social Responsibility (CSR) on profitability but were able to mediate the influence of Corporate Social Responsibility ( CSR) towards value creation.

ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD ) Luh Dina Ekasari; Ahmad Mukoffi; Felagiana Tato; Johanis Nifanngeljau
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.

TOPIK BALANCE SCORECARD DALAM LITERATUR AKUNTANSI DI INDONESIA: STUDI BIBLIOGRAFI Maya Aulia Saputri
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to enrich the literature on performance assessment using the Balance Scorecard with the Charting The Field method. This study uses article data from 7 journals totaling 24 article with the key word "Balance Scorecard" published in Sinta 2 and Sinta 3 with the research period 2009-2019. This study classifies each sample article into 3 (three) categories, namely the journal group, year of publication, and research method. The results showed that the journal that published the most articles with the topic Balance Scorecard was the Udayana University Accounting E-Journal with 15 articles, the research topic most often used is Consequences with a percentage of 79% of the articles, 2013 was the year with the most number of articles with the theme of Balance Scorecard with 5 articles, and the method most used in research on the Balance Scorecard is the Analytical method uses an quantitative approach with a percentage of 67%.

CEO-CFO SOCIAL TIES, KOMPETENSI AUDITOR INTERNAL, DAN MANAJEMEN LABA Khairanis Yulita
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Social ties can be a synergy to increase or decrease a distortion. Jiwasraya phenomenon in Indonesia is one example of the social ties between Chief Executive Officer and Chief Financial Officer being abused to conspire and beautify financial reports by earnings management. Internal auditor have a role to ensure that all company operations do not deviate from existing standards and regulations. The purpose of this study is to examine the effect of Chief Exeutive Officer-Chief Financial Officer social ties on earnings management and to interact that effect with internal auditors competency, which is the difference between this study and previous research. The research samples are non-financial state-owned companies listed on the IDX for the 2015-2019 period with a total of 79 companies. The research method uses Moderated Regression Analysis. The results show that Chief Exeutive Officer-Chief Financial Officer social ties has a negative effect on earnings management and internal auditor’s competency doesnt not moderate that effect. The conclusion of this study is the social ties that exist between the board directors, especially CEO and CFO can increase synergy and cooperation in the way to minimize opportunistic behavior. Future research can consider another proxy for social ties especially personal ties and also internal audit function.

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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

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