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.
Articles
236 Documents
<![CDATA[AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY ]]>
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8663
<![CDATA[The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL (EQ) MAHASISWA DAN METODE PENGAJARAN DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Lutfi Baradja]]>;
<![CDATA[Ayu Aulia Oktaviani]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8669
<![CDATA[The purpose of this research was to examine the effect of students' emotional intelligence and lecturer teaching methods on accounting understanding level. This study used questionnaire techniques. The sample used was 69 respondents with a purposive sampling method. The analytical technique used in this study is multiple regression. The results shown are that emotional intelligence affects the level of accounting understanding, while the teaching method of lecturers has no effect on the level of accounting understanding. Through the results of this research, it is expected that universities can strive to increase the students emotional intelligence as a measure of accounting understanding level because it can improve the quality of graduates. This research is important in education, especially universities which certainly wants the highest quality graduates, and for students to improve material understanding.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN ]]>
<![CDATA[Delitha Magfira E.G]]>;
<![CDATA[Murtanto Murtanto]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8679
<![CDATA[The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.]]>
<![CDATA[HUBUNGAN ANTARA TUNNELING INCENTIVE, BONUS MECHANISM DAN DEBT CONVENANT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI PEMODERASI ]]>
<![CDATA[Titik Aryati -]]>;
<![CDATA[Cicely Delfina Harahap]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8682
<![CDATA[The objective of this research was to examine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing. This research also conducted to test the role of tax minimization in moderating the relation between those variables. Research sample was manufacturing companies in consumer goods sector, that registered in Indonesia Stock Exchange 2014-2018. This research use purposive sampling method, with 110 observation data. Analysis method used is multiple linear regression. The result show only Debt covenant that proved can increase firm in transfer pricing. This research was not able to prove tunneling incentive and bonus mechanism influenced the decision of transfer pricing transaction. Tax minimization is not proved moderating the relations between tunneling incentive, bonus mechanism, and debt covenant to transfer pricing transactions.]]>
<![CDATA[Pengaruh Organizational Citizenship Behaviours, Organizational Commitment Terhadap Job Performance Auditor ]]>
<![CDATA[Rina Hartanti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i2.8684
<![CDATA[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.]]>
<![CDATA[FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Siti Qomah]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i1.8718
<![CDATA[This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2019 ]]>
<![CDATA[Christili Tanjaya]]>;
<![CDATA[Nazmel Nazir]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i2.9260
<![CDATA[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.]]>
<![CDATA[PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Jessica Jessica]]>;
<![CDATA[Erin Belinda]]>;
<![CDATA[Meirike Lorencia]]>;
<![CDATA[Silvi Tannitri]]>;
<![CDATA[H. Adam Afiezan]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i2.9381
<![CDATA[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.]]>
<![CDATA[PENGARUH KOMPENSASI CEO PERGANTIAN CEO TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN BUMN TERDAFTAR DI BEI PADA TAHUN 2011-2018) ]]>
<![CDATA[randy aditya prabawa]]>;
<![CDATA[Pujiono Pujiono]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i2.9474
<![CDATA[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.]]>
<![CDATA[VALUASI NILAI SAHAM PERUSAHAAN NON-TBK DALAM PELAKSANAAN IMPAIRMENT GOODWILL ]]>
<![CDATA[Izath Rytami]]>;
<![CDATA[Primadonna Ratna Mutumanikam]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v8i2.9488
<![CDATA[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.]]>
