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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 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

Abstract

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.
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
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.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Megawati Anggoe; Reskino Reskino
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.v10i1.15818

Abstract

The aims of this research were to verify the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; and to verify whether individual morality moderate the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention. The research method uses explanatory research, data collection techniques use primary data obtained from distributing questionnaires. The research sample consisted of 100 employees at state-owned banks consisting of Bank BNI, Bank BRI, Bank BTN, and Bank Mandiri. Data analysis techniques were carried out with the help of statistics, namely Structural Equation Modeling (SEM). The results of the study show that internal control, whistleblowing systems, organizational commitment, and individual morality have an effect on fraud prevention. Meanwhile, individual morality is able to moderate the influence between internal control, whistleblowing system, and organizational commitment to fraud prevention. Meanwhile, the magnitude of the influence of fraud prevention can be explained from the presence of internal controls, white blowing systems, and organizational commitment, as well as the moderating effect of individual morality at 81.2%.
PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP REAKSI INVESTOR DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL MODERASI Asyari, Sanggi; Hernawati, Erna
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.v10i2.15899

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan emisi karbon dan kinerja lingkungan terhadap reaksi investor dengan mengetahui hubungan antara pengungkapan emisi karbon dan kinerja lingkungan terhadap reaksi investor. Populasi yang digunakan adalah perusahaan manufaktur subsektor industri makanan dan minuman, subsektor semen, dan subsektor tembakau yang terdaftar di Bursa Efek Indonesia tahun 2018, 2019, dan 2020. Jumlah sampel dalam penelitian ini adalah 63, dengan menggunakan metode purposive sampling dan sekunder data, laporan tahunan diperoleh dari website BEI dan emiten. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh signifikan negatif terhadap reaksi investor. Hal ini disebabkan masih rendahnya persepsi investor terhadap pengungkapan emisi karbon, dan hanya dianggap sebagai iklan. Sedangkan kinerja lingkungan berpengaruh signifikan positif reaksi investor. Bad news media exposure memperlemah pengungkapan emisi karbon terhadap reaksi investor, sedangkan bad news media exposure memperkuat kinerja lingkungan terhadap reaksi investor. Kata kunci: Pengungkapan emisi karbon; Kinerja lingkungan; Reaksi investor; Media Exposure; Berita Buruk.
PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI Meisy Meisy; Christina Dwi Astuti
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.v10i1.16019

Abstract

This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.
PENGARUH PERATAAN LABA DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN RISIKO PASAR SEBAGAI VARIABEL MODERASI Destria Melia Rahma; Hexana Sri Lastanti
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.v10i1.16233

Abstract

The purpose of this research is to examine the effect of income smoothing and capital structure on firm value with market risk as a moderating variable. The population in this research are manufacturing companies subsector pharmacy listed on the Indonesia Stock Exchange (IDX) in 2014 – 2021. This research uses multiple regression analysis using the SPSS 26 program. The sample selection uses a purposive sampling method which produces 72 sample that are worth observing and researching. Based on the analysis results show that, income smoothing has a negative impact on firm value, capital structure has not a negative impact on firm value and market risk has not strengthes income smoothing on firm value and market risk. The result of this research have several practical and theoritical implications, companies must minimize the practice of income smoothing so that published financial reports reflect the actual condition of the company in order to increase the firm value along with investor confidence to invest.
IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN Rahmat Handoyo; Sofie Sofie; Nurhastuty Wardhani
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.v10i1.16234

Abstract

The Sustainable Development Goals (SDGs) is a global development agenda which contains 17 goals and is divided into 169 targets with a period of achievement of up to 2030. This study aims to determine the real impact of implementing the 8 SDGs goals in Padas Village and Bonyokan Village by knowing the level of the understanding of micro business actors is the same as that of village and private stakeholders in realizing the targets on the criteria for goal 8 SDGs. In this study, researchers based on institutional theory with a qualitative and exploratory research method that used the 17 criteria of SDGsgoal 8 as a research basis. The unit of analysis is micro business actors, village stakeholders and private stakeholders. The results of the research show that SDGs Goal 8 has not been socialized effectively, both village stakeholders, micro business actors and private stakeholders. This can be seen from the low understanding of the respondents on the variables and sub-indicators of SDGs Goal 8. The implication of this research is the need to re-socialize the definitions and indicators of each SDGs to local governments, private stakeholders and the general public in order to realize the Goals SDGs by 2030.
SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Prasetya, Arnando; Afrizal; Putra, Wirmie Eka
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.v10i2.16913

Abstract

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.2.9 software. The results of this study found that (1) auditor’s competence and time pressure have a significant effect on the auditor's ability to detect fraud and professional skepticism, (2) forensic expertise does not have a significant effect on the auditor's ability to detect fraud but has a significant effect on professional skepticism, (3) professional skepticism does not have a significant effect on the auditor's ability to detect fraud. As for the effect of professional skepticism as mediating variable, it was found that (4) competence, time pressure and forensic expertise did not have a significant effect on the auditor's ability to detect fraud through professional skepticism.
PENGARUH INTANGIBLE ASSET, FINANCIAL FLEXIBILITY, GREEN INNOVATION, DAN HUMAN CAPITAL TERHADAP SUSTAINABLE GROWTH PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI Citrahartani, Luluk; Dewi, R. Rosiyana
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.v10i2.17091

Abstract

This research aims to examine the influence of intangible assets, financial flexibility, green innovation, and human capital on sustainable growth of companies, with firm size and return on assets (ROA) as control variables. The study uses a sample of 136 high-profile companies from the period of 2018 to 2021, with total of 544 observations. Through descriptive statistical tests, panel data model testing, hypothesis testing, and multiple linear regression analysis, the findings of this study indicate that intangible assets and financial flexibility have a positive effect on sustainable growth. However, green innovation and human capital have a negative impact on sustainable growth of companies. These results suggest that valuable intangible assets and good financial flexibility contribute to enhancing sustainable growth, whereas high levels of green innovation and human capital may not always have a positive impact on sustainable growth. Further research is recommended to understand the reasons why green innovation and human capital have a negative influence on the sustainable growth of companies.
PENGARUH TAX PLANNING & TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI Faiz Anisran; Agus Futuhul Ma’wa, Muhammad
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.v10i2.17104

Abstract

The purpose of this study was to examine and analyze the effect of two independent variables Tax Planning and Tax Avoidance on the value of manufacturing companies in the food and beverage sector with company transparency as a moderating variable. Secondary data processing was used in this study whose data came from IDX. The research was conducted to try to test a number of predetermined hypotheses. Specifically at IDX, 10 Manufacturing companies were observed for this study. The study period is three years (2020-2022). Panel data regression analysis is the analysis used in testing to check the validity of the hypothesis with the help of Eviews 12 software. Based on the results of this study, Tax Planning and Tax Avoidance have a positive effect on firm value. Meanwhile, company transparency has no effect or cannot strengthen the relationship between Tax Planning and Tax Avoidance variables on Firm Value.

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