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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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PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Kamila Ramadhani .; Muhamad Sena Saputra; Lidia Wahyuni
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Tujuan penelitian ini adalah untuk menguji pengaruh penerapan green accounting dan kinerja lingkungan terhadap kinerja keuangan menggunakan tata kelola perusahaan sebagai variabel moderasi. Populasi dalam penelitian adalah perusahaan manufaktur yang tercatat di BEI (Bursa Efek Indonesia) tahun 2018 – 2021. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS 25. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 18 perusahaan yang layak untuk diamati dan diteliti. Berdasarkan hasil analisa menunjukan bahwa, green accounting berdampak positif pada kinerja keuangan, kinerja lingkungan berdampak positif terhadap kinerja keuangan, tata kelola perusahaan memperkuat green accounting terhadap kinerja keuangan, dan tata kelola perusahaan memperkuat kinerja lingkungan terhadap kinerja keuangan. Implikasi penelitian adalah untuk mengembangkan literatur tentang teori legitimasi dan pemangku kepentingan serta memberikan saran kepada perusahaan, investor tentang kegunaan dalam menerapkan green accounting, kinerja lingkungan yang di dukung dengan adanya tata kelola perusahaan dalam meningkatkan kinerja keuangan bagi keberlanjutan perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh penerapan green accounting dan kinerja lingkungan terhadap kinerja keuangan menggunakan tata kelola perusahaan sebagai variabel moderasi. Populasi dalam penelitian adalah perusahaan manufaktur yang tercatat di BEI (Bursa Efek Indonesia) tahun 2018 – 2021. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS 25. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 18 perusahaan yang layak untuk diamati dan diteliti. Berdasarkan hasil analisa menunjukan bahwa, green accounting berdampak positif pada kinerja keuangan, kinerja lingkungan berdampak positif terhadap kinerja keuangan, tata kelola perusahaan memperkuat green accounting terhadap kinerja keuangan, dan tata kelola perusahaan memperkuat kinerja lingkungan terhadap kinerja keuangan. Implikasi penelitian adalah untuk mengembangkan literatur tentang teori legitimasi dan pemangku kepentingan serta memberikan saran kepada perusahaan, investor tentang kegunaan dalam menerapkan green accounting, kinerja lingkungan yang di dukung dengan adanya tata kelola perusahaan dalam meningkatkan kinerja keuangan bagi keberlanjutan perusahaan.

PERSEPSI PENGGUNA JASA LULUSAN PROGRAM SARJANA AKUNTANSI Murtanto Murtanto; Christina Dwi Astuti; Harti Budi Yanti; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to describe information about the competency needs of graduates who are very important in supporting success in the world of work, both soft skills and hard skills. Another objective is to obtain input on the factors that support the success of the learning process from the perspective of graduate users. This research is a descriptive study that uses primary data. Therefore, the data collection technique used in this study was a questionnaire as the instrument. The results of this study is that the soft skills and hard skills of graduates are the main support for success in the world of work. The supporting factor in the success of the learning process is an increase in the learning process and methods. Penelitian ini bertujuan untuk mendeskripsikan kompetensi lulusan program sarjana akuntansi yang sangat penting dalam menunjang keberhasilan di dunia kerja, baik soft skill maupun hard skill. Di samping itu, mendeskripsikan faktor-faktor yang mendukung keberhasilan proses pembelajaran dari perspektif pengguna lulusan Penelitian ini merupakan penelitian deskriptif yang menggunakan data primer. Oleh karena itu, teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket sebagai instrumennya. Kesimpulan yang diambil berdasarkan hasil penelitian ini adalah bahwa soft skill dan hard skill lulusan merupakan penunjang utama keberhasilan di dunia kerja. Faktor pendukung keberhasilan proses pembelajaran adalah peningkatan proses dan metode pembelajaran.

DAMPAK PENGENDALIAN INTERNAL TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING Kennardi Tanujaya; Ameilia Cantikasari
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study was to determine the effect of internal control on tax avoidance. This study also investigates whether family ownership moderate the relationship of internal control to tax avoidance and whether environmental uncertainty moderate the relationship of internal control to tax avoidance. Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally by reducing the amount of tax so as not to violate tax regulations. This is a big problem for the state because the lack of state revenue can cause delays in national development plans. This study uses quantitative methods using secondary data in the form of financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2017-2021. This study used purposive sampling method and obtained a sample of 176 companies. The data analysis technique used panel regression. The results of the study prove that internal control has a significant negative effect on tax avoidance. Family ownership does not have affect the relationship between internal control and tax avoidance when using the CETR measurement. The family does not strengthen the implementation of internal control to prevent material errors in reporting the company's financial statements. However, the results show that family ownership has affects the relationship between internal control and tax avoidance when using the ETR measurement. Environmental uncertainty does not have affect the relationship between internal control and tax avoidance. The external environment as measured by environmental uncertainty does not make any difference in the application of internal control. Recommendation for further research is that further researchers can add measurements other than CETR and ETR to measure tax avoidance variables, such as adding BTD (Book Tax Differences) measurements. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengendalian internal terhadap penghindaran pajak. Penelitian ini juga menyelidiki apakah kepemilikan keluarga memoderasi hubungan pengendalian internal terhadap penghindaran pajak dan apakah ketidakpastian lingkungan memoderasi hubungan pengendalian internal terhadap penghindaran pajak. Penghindaran pajak merupakan salah satu cara yang digunakan oleh wajib pajak untuk mencegah pembayaran pajak secara legal dengan mengurangi jumlah pajak agar tidak melanggar peraturan perpajakan. Hal ini menjadi masalah besar bagi negara karena kurangnya penerimaan negara dapat menyebabkan tertundanya rencana pembangunan nasional. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 176 perusahaan. Teknik analisis data menggunakan regresi panel. Hasil penelitian membuktikan bahwa pengendalian internal berpengaruh negatif signifikan terhadap penghindaran pajak. Kepemilikan keluarga tidak memiliki pengaruh terhadap hubungan antara pengendalian internal dan penghindaran pajak jika menggunakan pengukuran CETR. Keluarga tidak memperkuat pelaksanaan pengendalian internal untuk mencegah kesalahan material dalam pelaporan laporan keuangan perusahaan. Namun, hasil penelitian menunjukkan bahwa kepemilikan keluarga memiliki pengaruh terhadap hubungan antara pengendalian internal dan penghindaran pajak ketika menggunakan pengukuran ETR. Ketidakpastian lingkungan tidak mempengaruhi hubungan antara pengendalian internal dan penghindaran pajak. Lingkungan eksternal yang diukur dengan ketidakpastian lingkungan tidak membuat perbedaan dalam penerapan pengendalian internal. Rekomendasi untuk penelitian selanjutnya adalah peneliti selanjutnya dapat menambahkan pengukuran selain CETR dan ETR untuk mengukur variabel penghindaran pajak, seperti menambahkan pengukuran BTD (Book Tax Differences).

DETERMINANTS OF ENTERPRISE RISK MANAGEMENT (ERM) EFFECTIVENESS Driya Sudaryono Driya; Yvonne Augustine; Bambang Sudaryono Bambang
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Penelitian ini mengkaji faktor-faktor penentu efektivitas manajemen risiko perusahaan (ERM). Studi sebelumnya menunjukkan bahwa menemukan bukti yang mendukung efek tidak langsung dari kesadaran risiko pada efektivitas RM. Hipotesis dari penelitian yang diusulkan diuji melalui Partial Least Square (PLS). Populasi target didasarkan pada orang-orang yang bekerja di perusahaan lebih dari lima tahun. Selanjutnya, ada kebutuhan untuk pendekatan terpadu untuk ERM. Berdasarkan data survei, peneliti menemukan bukti yang mendukung pengaruh tidak langsung kesadaran risiko terhadap Efektivitas Manajemen Risiko (RM). Studi ini mendukung penggunaan alat risiko memperkuat hubungan antara kesadaran risiko dan efektivitas RM. Selain itu, kesadaran risiko memiliki efek positif pada RM melalui integrasi strategi, yang membantu manajer untuk mengenali dan mengevaluasi risiko dengan lebih baik. Ada efek tidak langsung dari kesadaran risiko terhadap ERM melalui alat risiko. Studi ini memberikan kontribusi untuk akuntansi manajemen bahwa perlu sosialisasi dan pemahaman yang lebih intens untuk meningkatkan perilaku sadar risiko dalam organisasi. Ini akan mengarah pada informasi penting untuk menentukan efektivitas kesadaran risiko. Penelitian ini juga memiliki keterbatasan. Pertama, meskipun ukuran sampelnya relatif kecil, namun cukup untuk melakukan analisis yang dimaksud. Kedua, mungkin ada karakteristik lain dari proses ERM yang tidak tercermin dalam penelitian ini. Penelitian di masa depan dapat mengeksplorasi aspek ERM dengan responden yang lebih spesifik, seperti mereka yang terlibat dalam memulai program manajemen risiko dan regulator terkait. Area lain untuk penelitian masa depan adalah faktor yang lebih spesifik yang menentukan keberhasilan sistem ERM. This study examines determinants of enterprise risk management (ERM) effectiveness. Previous studies suggest that find evidence supporting an indirect effect of risk awareness on RM effectiveness. The hypotheses of the proposed study are tested through Partial Least Square (PLS). The target population is based on people that worked in the company more than five years. Furthermore, there is a need for an integrated approach to ERM. Based on survey data, the researchers find evidence supporting an indirect effect of risk awareness on Risk Management (RM) Effectiveness. The study supports the use of risk tools strengthens the relationship between risk awareness and RM effectiveness. Moreover, risk awareness has a positive effect on RM through strategy integration, which helps managers to better recognize and evaluate the risks. There is an indirect effect of risk awareness to ERM through risk tools. This study contributes to management accounting that there is a need of more intense socialization and understanding to increase risk-conscious behavior in organization. This will lead to important information to determine risk awareness effectives. This study also has its limitations. First, despite the sample size that relatively small, the sufficient to perform the intended analysis. Second, there may be other characteristics of ERM processes that were not reflected in this study. Future research could explore the aspects of ERM with more specific respondents, such as those involved in initiating risk management programs and relevant regulators. Another area for future research is more specific factors that determines to the success of an ERM system.

PENGARUH ADVERTISING, CAPITAL EXPENDITURE, PENDIDIKAN CEO DAN PENDIDIKAN CFO TERHADAP TAX AVOIDANCE PADA SEKTOR PERBANKAN DI INDONESIA Salsabila Rachmasari Suharto; Dhia Naufal Rafi; Hasnawati Hasnawati
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Penelitian ini bertujuan untuk mengetahui pengaruh advertising, capital expenditure,Pendidikan CEO dan Pendidikan CFO terhadap tax avoidance. Penelitian ini dilakukan pada sektor perbankan yang terdaftar di BEI tahun 2017-2020. Teknik sampling yang digunakan adalah purposive sampling method, sehingga jumlah sampel yang memenuhi kriteria dalam penelitian ini adalah 28 bank. Analisis data yangdigunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukkan bahwa advertising, capital expenditure, Pendidikan CEO dan Pendidikan CFO berpengaruh positif terhadap tax avoidance. This study aims to determine the effect of advertising, capital expenditure, CEO education and CFO education on tax avoidance. This research was conducted in the banking sector listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling method, so that the number of samples that met the criteria in this study were 28 banks. Analysis of the data used is multiple linear regression. The results of this study indicate that advertising, capital expenditure, CEO education and CFO education have a positive effect on tax avoidance.

PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Amanda Ayuputri; Felizia Arni Rudiawarni; Muhammad Wisnu Girindratama
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15050

The purpose of this study is to examine the effect of audit quality proxied by the size of the auditor, auditor industry specialization and audit tenure on earnings management. Earnings management is proxied by discretionary accruals. This study uses three control variables, which are firm size, operating cash flow ratio, and leverage. This study uses secondary data derived from the financial statements of listed companies on the Indonesia Stock Exchange from 2017-2019. Based on the purposive sampling method we obtain 366 observations, and the technique for examining the hypothesis is multiple regression analysis. The results show that audit quality has no significant effect on earnings management. However, this study finds that Big 4 audit quality and auditors of industry specialization moderated the relationship between cash flow from operations and earnings management, while leverage moderates the relationship between Big 4 audit quality and earnings management.

PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM Blathasar Malindar; Felry Agustina Sairmaly; Johanis Nifanngeljau; Paulus Laratman
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15230

The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards

DETERMINASI DALAM KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Sahala Purba; Rasdianta Purba
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15264

This study aims to understand and analyze the impact of accounting knowledge, government internal management systems, the use of information technology, and the internal audit function. This research uses primary data using a questionnaire to gather the data. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. The respondents in this study were 69 people. The results of this study found that accounting knowledge, government internal management systems, and the use of information technology have a positive impact on the quality of local government financial reports, while the internal audit function has a negative impact on the quality of local government financial information. The implication of this research is that having good accounting knowledge is supported by a strong government internal management system, and the use of information technology and the existence of an optimal internal audit function will be able to increase the quality of local government financial information in all local governments in Indonesia, especially in districts Deli Serdang.

EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI Faris Afrizal; Wuri Handayani
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15368

This study aims to explore the perception of independence among internal auditors, describe the auditor's experience with independence dilemmas, and how auditors deal with these dilemmas. This research adopts a phenomenological study to reveal the experience of internal auditors when encountering independence dilemmas. This study conducted interviews with four internal auditors in the one of prominent higher education institutions in Indonesia. The result of this study demonstrates that internal auditors experience role conflicts that arise from an independence dilemma felt by internal auditors. Consequently, the internal auditor attempts to manage the role conflict by adopting coping tactics that can minimize the occurrence of role conflict. The role theory and coping strategies are employed to understand how internal auditors experience a role conflict and how the auditor handles such conflict.

PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Syarif M Helmi; Ahmad Kurniadi; Muhammad Khairul Anam; Soraya Nurfiza
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15496

The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.

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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

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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