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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 236 Documents

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PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA Ersanti Anggunan Dewi
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.

Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019) Wildan Dwi Lastyanto; Doddy Setiawan
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.

The Influence of Education, TNI-Polri Retirees and Independent Commissioners and Human Resources Development on Profitability Novarialdi Novarialdi
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Abstract This study aims to examine the effect of the educational background of the director of operations and the board of commissioners, the presence of retired TNI-Polri as commissioners, the proportion of independent commissioners and the cost of developing human resource competencies on on the financial performance of SOEs. Financial performance is proxied by Return on Assets (RoA), educational background is proxied by education according to the company's line of business, retired TNI-Polri as commissioners are proxied by the presence or absence of commissioners who are retired TNI-Polri . Independent commissioners are proxied by the number of independent commissioners to the number of commissioners, while competency development is projected by the realization of costs for development and training.The research sample consisted of 15 State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during the period 2016 to 2019, so that 60 samples were obtained. The analytical method used to test the hypothesis in this study is the multiple regression analysis method of panel data. The results of this study indicate that the educational background variable has a negative effect on profitability, commissioners who come from retired TNI-Polri have no effect on profitability, the proportion of independent commissioners has a positive effect on profitability and the cost of developing human resource competencies has a positive effect on profitability.

PENGARUH CORPORATE SOCIAL RESPONISBILITY, ENTERPRISE RISK MANAGEMENT DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP RELEVANSI NILAI Carla Josephine; Hasnawati Zainal
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 corporate social responsibility, enterprise risk management, and the characteristics of the board of directors on value relevance. The characteristics of the board of directors are broken down into two more variables, namely the proportion of female directors and the education level of the CEO. The value relevance proxy are measured by combining the ratio of price book value and earnings per share. The sample was selected using a purposive sampling method, which resulted in 40 companies in the consumer goods industry included in the Indonesia Stock Exchange for the period 2017-2020. This study uses multiple linear regression analysis which is processed using SPSS 23. The results of the analysis show that the corporate social responsibility variable, the proportion of female director and the CEO's education level have a positive influence on value relevance while the enterprise risk management variable has no effect on value relevance.

THE STRENGTH OF GOOD CORPORATE GOVERNANCE IN MODERATING THE EFFECTS OF GREEN INTELLECTUAL CAPITAL ON GREEN COMPETITIVE ADVANTAGE AND FIRM PERFORMANCE Hexana Sri Lastanti; Yvonne Augustine
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effects of intellectual capital on green competitive advantage and firm performance with good corporate governance as a moderating variable for this relationship. It uses primary data questionnaires distributed to employees with at least 3 years of working experience. The findings of this study show that green structural capital, green relational capital, and green intellectual capital have positive effects on green competitive advantage. Meanwhile, green human capital and green relational capital have positive effects on firm performance. On the other hand, green human capital has no effects on green competitive advantage. Likewise, green structural capital and green intellectual capital have no effects on firm performance. Good corporate governance heightens the effects of green structural capital, green relational capital, and green intellectual capital on green competitive advantage. Also, it heightens the effects of green human capital, green relational capital, and green intellectual capital on firm performance. Regardless of its positive effects, good corporate governance is unable to moderate the effects of green human capital on green competitive advantage and the effects of green structural capital on firm performance.

PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten) Lianita Puspita Dewi; Kunti Sunaryo; Retno Yulianti
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of apparatus competence, individual morality, organizational culture, accountability practices, and whistleblowing on fraudprevention in the management of village funds. This research was conducted in Prambanan District, Klaten. This study used a simple random sampling method with 83 respondents, Questionnaires were used as data collection techniques in this study. The results of this study indicate that the competence of the apparatus, individual morality,and accountability practices affect the prevention of fraud in the management of village funds. Meanwhile, organizational culture and whistleblowing have no effect on fraud prevention in managing village funds. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, moralitas individu, budaya organisasi, praktik akuntabilitas, dan whistleblowing terhadap pencegahan fraud dalam pengelolaan dana desa. Penelitian ini dilakukan di Kecamatan Prambanan, Klaten. Penelitian ini menggunakan metode simple random sampling dengan jumlah responden 83 orang, Kuesioner digunakan sebagai teknik pengumpulan data dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur, moralitas individu, dan praktik akuntabilitas berpengaruh terhadap pencegahan kecurangan dalam pengelolaan dana desa. Sedangkan budaya organisasi dan whistleblowing tidak berpengaruh terhadap pencegahan fraud dalam pengelolaan dana desa.

THE MODERATING ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE Dading Damas Wicaksono; Brigita Tarisa
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Penelitian ini bertujuan untuk menguji pengaruh akuntansi manajemen lingkungan dalam memoderasi pengaruh kinerja keberlanjutan, jaminan eksternal dan inovasi hijau terhadap nilai perusahaan. Metode dalam penelitian ini adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan yang dijadikan sampel dengan populasi seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2020. Penelitian ini menggunakan populasi seluruh perusahaan yang terdaftar di Bursa Efek Indonesia, yang menemukan 138 sampel dan dipilih menggunakan purposive sampling. Sesuai dengan kriteria yang dibutuhkan dalam penelitian ini hanya ada 23 perusahaan yang dijadikan sampel untuk tahun 2015 hingga 2020. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kinerja keberlanjutan berpengaruh positif terhadap nilai perusahaan, jaminan eksternal tidak berpengaruh terhadap nilai perusahaan dan inovasi hijau berpengaruh positif terhadap nilai perusahaan. Pemoderasi, akuntansi manajemen lingkungan memperkuat pengaruh positif kinerja keberlanjutan dan inovasi hijau terhadap nilai perusahaan. This study aims to examine the effect of environmental management accounting in moderating the effect of performance, external assurance and green innovation on value. The method in this study is a quantitative method with secondary data obtained from financial report and sustainability reports that are sampled with a population of all companies listed on the Indonesian stock exchange in 2015 – 2020. This study uses a population of all companies listed on the Indonesia Stock Exchange from 2015 to 2020 which found 138 samples which select use purposive sampling. According to the criteria needed in this study there were only 23 companies that were sampled for 2015 to 2020. This study used multiple linier regression analysis. The results of research shows that sustainability performance has a positive effect on firm value, external guarantees doesn’t have effect on firm value and green innovation has a positive effect on firm value. For the moderating variable, environmental management accounting is strengthen the positive influence of sustainability performance and green innovation on firm value

PENGARUH KOMPLEKSITAS AUDIT, UKURAN PERUSAHAAN TERHADAP AUDIT FEE DENGAN AUDIT DELAY SEBAGAI MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nathasya; Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the effect of audit complexity, firm size on audit fees with audit delay as a mediation. The research population is manufacturing companies listed on Indonesia Stock Exchange in 2018-2020. With a total of 291 samples. The sample selection used purposive sampling method and structural equation model (SEM) analysis. Data processing uses AMOS 26 and SPSS 28. The hypothesis testing showed that audit complexity has no effect on audit delay and audit fees. Firm size has a direct effect on audit delay and audit fees. In addition, audit delay has no indirect effect/not mediate those two variables. It can be concluded that the direct effect of audit complexity and firm size on audit delay and audit fee is stronger than the indirect effect. Penelitian ini bertujuan untuk menguji pengaruh kompleksitas audit, ukuran perusahaan terhadap audit fee dengan audit delay sebagai mediasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020, dengan 291 sampel perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan analisis SEM. Pengolahan data menggunakan AMOS 26 dan SPSS 28. Hasil penelitian menunjukkan kompleksitas audit tidak berpengaruh terhadap audit delay dan audit fee, ukuran perusahaan berpengaruh secara langsung terhadap audit delay dan audit fee. Audit delay tidak berpengaruh secara tidak langsung/tidak memediasi terhadap kedua variabel. Sehingga dapat disimpulkan bahwa pengaruh langsung kompleksitas audit, ukuran perusahaan terhadap audit delay dan audit fee lebih kuat daripada pengaruh tidak langsungnya.

PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY Fabian Cliff Manajang; Yohanes Yohanes
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine the effect of company complexity, company size, KAP reputation, and the covid-19 pandemic on audit delay. The research population is the transportation sector service companies listed on the Indonesia Stock Exchange in 2018-2020 as many as 120 companies, with a research sample of 66 companies. Thesampling method used purposive sampling method and data analysis using multiple regression analysis. Data processing using SPSS version 26. The results showed thatthe complexity of the company, company size, and KAP's reputation had no effect on audit delay. Meanwhile, the COVID-19 pandemic has had an impact on audit delays.This is due to the increase in audit risks which causes the auditor to carry out a risk assessment. And the disruption of the auditor's capability in searching for sufficientand correct audit evidence is caused by limited access, travel, and availability of personnel due to health considerations so it has an impact on the time for the auditor to release and submit financial reports in a timely manner. Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasipenelitian ini adalah perusahaan jasa sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitiansebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sementara itu, pandemi COVID-19 berdampak pada audit delay. Hal ini disebabkan meningkatnya risiko audit yang menyebabkan auditor melakukan penilaian risiko. Dan terganggunya kemampuan auditor dalam mencari bukti audit yang cukup dan benar disebabkan oleh terbatasnya akses, perjalanan, dan ketersediaan personelkarena pertimbangan kesehatan sehingga berdampak pada waktu bagi auditor untuk merilis dan menyampaikan laporan keuangan secara berkala. tepat waktu.

PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK suripto suripto
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine and analyze the effect of concentrated ownership, the supporting committees of the board of commissioners as proxy for the audit committeeand the risk management and corporate governance committee as proxy for the board of directors and independent commissioners on tax aggressiveness. The type of research used is quantitative associative. The population in this study are companies that are members of the energy sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 53 companies. Determination of the sample of this study was carried out through purposive sampling technique and obtained 20 companies for five years sothat the number of observation data obtained was 100 data. The data analysis technique uses panel data regression analysis with the help of Eviews version 10 as a measuring tool. The results showed that partially concentrated ownership and the audit committee had no effect on tax aggressiveness, the risk management committee had asignificant positive effect on tax aggressiveness, and the board of directors and independent commissioners had no effect on tax aggressiveness. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan terkonsentrasi, komite pendukung dewan komisaris sebagai proksi komite audit dan komite manajemen risiko dan corporate governance sebagai proksi dewan direksi dan komisaris independen terhadap agresivitas pajak. Jenis penelitian yang digunakan adalah kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 sebanyak 53 perusahaan. Penentuan sampel penelitian ini dilakukan melalui teknik purposive sampling dan diperoleh 20 perusahaan selama lima tahun sehingga jumlah data observasi yang diperoleh adalah 100 data. Teknik analisis data menggunakan analisis regresi data panel dengan bantuan Eviews versi 10 sebagai alat ukur. Hasil penelitian menunjukkan bahwa kepemilikan terkonsentrasi secara parsial dan komite audit tidak berpengaruh terhadap agresivitas pajak, komite manajemen risiko berpengaruh positif signifikan terhadap agresivitas pajak, dan dewan direksi dan komisaris independen tidak berpengaruh terhadap agresivitas pajak.

Page 14 of 24 | Total Record : 236

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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jat.feb@trisakti.ac.id

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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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Dki jakarta

INDONESIA

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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