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Jurnal Akuntansi Trisakti
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 GREEN INTELLECTUAL CAPITAL INDEX, BIAYA CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN Indra Maulana Sahid; Deliza Henny I
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17683

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Green Intellectual Capita Index, Biaya Corporate Social Responsibility, Ukuran Perusahaan, Struktur Modal, dan Keputusan Investasi Terhadap Kinerja Keuangan. Populasi penelitian adalah Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Jenis data yang digunakan adalah data sekunder, yaitu data berasal dari laporan keuangan dan laporan tahunan. Metode purposive sampling yang dilakukan dalam penelitian ini memperoleh 21 sampel dan jumlah sampel perusahaan 63 perusahaan dari tahun 2019-2021. Penelitian ini menggunakan model Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Green Intellectual Capital Index tidak berpengaruh terhadap kinerja keuangan, Biaya Corporate Social Responsibility berpengaruh negatif terhadap kinerja keuangan, Ukuran Perusahaan tidak berpengaruh terhadap kinerja keuangan, struktur modal berpengaruh negatif terhadap kinerja keuangan, dan keputusan investasi berpengaruh positif terhadap kinerja keuangan. Kata Kunci : Biaya Corporate Social Responsibility, Green Intellectual Capital Index, Keputusan Investasi, Struktur Modal, dan Ukuran Perusahaan.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE : Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia 2019-2022 Yogie Noorprasetya; Mutiara Tresna Prasetya
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17746

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on tax avoidance. good corporate governance is proxied by the independent commissioner and the audit committee, while corporate social responsibility is proxied by the corporate social responsibility disclosure index (CSRDI) and tax avoidance is proxied by the current ETR. corporate social responsibility disclosure index and measured based on the global reporting initiative 4.0. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, namely 31 companies. The research sample consisted of 17 companies or 68 observational data selected by purposive sampling method. The data used is secondary data obtained from the website of the Indonesia Stock Exchange (IDX) and the data analysis used is multiple linear regression analysis. The results of the study prove that the independent commissioner and corporate social responsibility have a significant effect on tax avoidance, while the audit committee has no effect on tax avoidance. independent commissioners have an effect on tax avoidance because commissioners play an active role in supervising the actions of company management, while corporate social responsibility can be used as a deduction from the company's pre-tax profit so that it affects tax avoidance.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Rima Sekar Ayu Cahyani .; Windhy Puspitasari
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17846

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Biaya Lingkungan, Kepemilikan Saham Publik, Green Accounting, dan Struktur Modal terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan Industri Dasar dan Kimia, Aneka Industri, Industri Barang Konsumsi yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Metode yang digunakan dalam pemilihan sampel dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria yang sudah ditentukan, dalam penelitian ini didapatkan total sampel unbalanced sebanyak 246. Dalam penelitian ini menggunakan Teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secara parsial (1) Kinerja Lingkungan dan Kepemilikan Saham Publik berpengaruh positif terhadap Kinerja Keuangan, (2) Biaya Lingkungan, Green Accounting, dan Struktur Modal tidak berpengaruh terhadap Kinerja Keuangan. This study aims to examine the effect of Environmental Performance, Environmental Costs, Public Share Ownership,Green Accounting, and Capital Structure on Financial Performance. The population in this study are Basic Industry and Chemical, Miscellaneous Industry, Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in selecting the sample in this study ispurposive sampling. Based on predetermined criteria, in this study the total sample was obtainedunbalanced as many as 246. In this study using multiple linear regression analysis techniques. The results of the analysis show that partially (1) Environmental Performance and Public Share Ownership has a positive effect on Financial Performance, (2) Environmental Cost, Green Accounting, and Capital Structure have no effect on Financial Performance.
PENGARUH LIABILITAS DAN EKUITAS TERHADAP LABA BERSIH PT BANK RAKYAT INDONESIA (PERSERO) TBK PERIODE 2015-2022 Inggrit Frilly Sahetapy
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17932

Abstract

Banks are financial institutions that continue to generate profits for their sustainability. The objectives of this study are: To determine the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk for the 2015-2022. The subject of this research is the quarterly financial statements of PT Bank Rakyat Indonesia Tbk for the 2015-2021 Period. The research method used in this thesis is quantitative, multiple regression statistical analysis method to see the effect of liabilities and equity on net income at PT Bank Rakyat Indonesia Tbk 2015-2022. The results of this study indicate that the results of the multiple linear regression analysis equation are Y = 9.822 + (-0.026) X1 + (0.198) X2. The results of the T test liabilities have no significant effect while equity has a significant effect on net income. Simultaneously through the F test is that liabilities and equity have a significant effect on net income. The coefficient of determination test results show an R square value of 32.2%, meaning that liabilities and equity have a 32.2% contribution to net income. This shows that the increase in liabilities and equity will increase net profit at PT Bank Rakyat Indonesia.
THE IMPLEMENTATION OF RISK MANAGEMENT IN SOLID WASTE MANAGEMENT (SWM) TO ENHANCE THE QUALITY OF LIFE (A CASE STUDY OF AAP) John Mathiang Machar Mathiang; Chaerul D. Djakman
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.18171

Abstract

Effective solid waste management (SWM) is crucial for maintaining environmental sustainability and enhancing the quality of life in communities. However, improper waste management practices pose significant risks to public health, the environment, and social well-being. This study discusses implementing risk management strategies in SWM, focusing on the case of PT. Arta Asia Putra.org is a waste management initiative in a densely populated Malang, East Java urban area. By analysing the organisation’s risk assessment, mitigation measures, and community engagement, this research sheds light on the significance of integrating risk management principles to ensure a safer and healthier living environment. The results show that, while the company does try to effectively manage the risks inherent in its operations by providing safety kits and health insurance for employees working at the dumpsites, several significant challenges persist. These challenges include the absence of established risk management standards within the company, employee non-compliance with safety measures, and the lower educational levels of the workforce. These factors collectively hinder the company's ability to mitigate the risks associated with its operations entirely. To solve the said challenges, the study suggests that there should be comprehensive risk management standards, regular employee training awareness, and incentives for compliance to encourage employees to comply with safety measures
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i1.10399

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.13870

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14005

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14012

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v9i2.14059

Abstract

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.

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