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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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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

THE EFFECT OF DISCLOSURE OF SUSTAINABILITY REPORTING BASED ON GRI STANDARDS ON COMPANY PERFORMANCE (Study on Non-Financial Companies Listed on the SRI-KEHATI Index 2017-2019) Yuyun Eriyanti
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research was conducted to test: (1) The effect of the economic dimension sustainability report disclosure on company performance; (2) The effect of the environmental dimension sustainability report disclosure on company performance; (3) The effect of disclosure of the social dimension sustainability report on company performance. The population of this study was 30 companies listed on the SRI-KEHATI index 2017-2019. Based on the purposive sampling method, the total sample of the study was 14 companies. Hypothesis testing is carried out in this study using multiple linear regression analysis with the help of SPSS version 26 software. The results showed that (1) the economic dimension has no effect on company performance (Tobin's Q) with a significance level of the economic dimension of 0.450. (2) The environmental dimension has an effect on company performance (Tobin's Q) with a significant level of the environmental dimension of 0.002. (3) The social dimension affects Company Performance (Tobin's Q) with a social dimension significance level of 0.000.

PENGARUH KOMPETENSI AUDITOR DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD Risma Choirunnisa
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aims to examine the effect of auditor competence and the use of information technology on the detection of fraud in financial statements partially and simultaneously. The competency variable that must be carried out is because one of the requirements in the Auditing Standards that must be possessed by auditors, the use of information technology is a skill that must be possessed by auditors in this digitalization era, because the audit object is the result of information technology processing. The research population is 8 Public Accounting Firms in the Bandung City area and registered with the Financial Services Authority. This research used simple random sampling, with 41 questionnaires. The analytical method used is multiple linear regression. The results of the study indicate that auditor competence has an effect on fraud detection, the use of information technology has no effect on fraud detection.

Pengaruh Koneksi Politik, Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Pengungkapan CSR Perusahaan Surono Juwono; Sekar Mayangsari
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris bahwa koneksi politik, kepemilikan keluarga, dan ukuran perusahaan memiliki pengaruh terhadap pengungkapan CSR perusahaan. Penelitian ini menggunakan metode kuantitatif sebagai pendekatan penelitiannya. Adapun seluruh perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) dan perusahaan Badan Usaha Milik Negara (BUMN) menjadi populasi dalam penelitian. Data diperoleh dari Bursa Efek Indonesia (BEI) yakni berupa data laporan tahunan dan laporan keberlanjutan perusahaan. Penentuan sampel dalam penelitian ini dilakukan dengan metode non probability sampling, melalui teknik penentuan sampel purposive sampling yang tujuannya untuk mendapat sampel representatif sesuai kriteria peneliti. Penelitian ini memanfaatkan analisis regresi berganda sebagai teknik analisis datanya, dengan menggunakan program SPSS versi 24.Berdasarkan pada data yang telah dikumpulkan dan pengujian yang telah dilakukan terhadap 56 sampel perusahaan dengan menggunakan model regresi berganda, maka dapat disimpulkan bahwa koneksi politik, kepemilikan keluarga, dan ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan CSR perusahaan go public dan perusahaan BUMN yang berada di Indonesia pada periode 2015-2019.

PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Heri Budisusetyo; Ika Wahyuni; Ferdinandus Kusuma; Mentari Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of the company's capital structure, company ownership structure and company age on the disclosure of social responsibility. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. A total of 41 companies were sampled in this study. The sampling technique used in this study was purposive sampling with predetermined criteria. The data used are in the form of financial reports and/or financial reports obtained from the IDX official website or reports from the company's website in the form of annual reports or sustainability reports. The results show that capital structure has no effect on CSR, institutional ownership has a negative effect on CSR. while foreign ownership and company age have a positive effect on CSR. The results of this study support the stakeholder theory and agency theory where a certain group of people has a great influence on the survival of the company.Keywords : capital structure; company ownership; structure company age; CSR

The Impact of Corporate Social Responsibility, Audit Committee, and Financial Performance on Firm Value Zulfa Rosharlianti; Aziza Pratiwi
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the impact of Corporate Social Responsibility, audit committee and financial performance on firm value. The population in this study is the consumer goods industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period as many as 64 companies. The example of this examination was dictated by purposive testing technique and got 31 organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2019 period so the all out example was 93 perceptions. The type of data used is secondary data obtained online through the www.idx.com. Speculation testing in this investigation utilizing various straight relapse examination. The test tool used is Eviews 9. The results of this study indicate that simultaneously Corporate Social Responsibility, audit committee and financial performance have a positive and significant effect on firm value. Partially, Corporate Social Responsibility has a negative and insignificant effect on firm value, while the audit committee and financial performance have a negative and significant effect on firm value.

Page 13 of 25 | Total Record : 246

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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)

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA

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