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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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HERDING BIAS INVESTOR MASA NEW NORMAL PANDEMI COVID-19 Fadhlia, Wida; Nurhalis, Nurhalis; Linda, Linda; Al Haddad, Syarifah Rahmawati
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.v10i2.17268

Abstract

This study examines the determinants of herding bias in investors in Indonesia during the Covid-19 New Normal period. This study was conducted for six months to survey the behavior of 232 investors with a single investor identification in the Indonesian capital market who were haphazardly selected to test the herding bias model. The results of Confirmatory Factor Analysis show that reputational factors, social proof, lack of awareness, volatility in global markets, underconfidence, optimism, bandwagon effect, and speculation are the determinants of investor herding bias in Indonesia. The results of this study also prove that the reputation factor is the dominant factor determining herding behavior, where investors will follow the behavior of their community to maintain their reputation. The second factor that contributes highly to determining herding bias is social proof, which means that Indonesian investors consider social roles in the decision-making process. We hope the results of this study can provide researchers and practitioners with a better understanding of herding behavior which is part of the theory of financial behavior.
PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, BIAYA CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN Maulana Sahid, Indra; Henny I, Deliza
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 Noorprasetya, Yogie; Prasetya, Mutiara Tresna
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; Puspitasari, Windhy
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 Sahetapy, Inggrit Frilly
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) Mathiang, John Mathiang Machar; Djakman, Chaerul D.
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
PROSES PENGAKUAN DAN PENGUKURAN ASET TAK BERWUJUD DATA DAN INFORMASI GEOSPASIAL: KELEMAHAN DAN KENDALA Rosdiana, Nur Sumi Mina; Viska Anggraita
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18709

Abstract

The research was conducted to analyze the weaknesses and obstacles in the recognition and measurement process of intangible assets of geospatial data and information at the Geospatial Information Agency (BIG). These intangible assets are generated from the implementation of basic geospatial data and information activities as the main business process and thus dominate the balance sheet. In its recognition and measurement, BIG implements internal guidelines that refer to government accounting standards. Recognition is through meeting the definition and criteria of intangible assets and measurement is through identifying costs that can be capitalized into acquisition costs, related to budgeting, budget execution, and reporting. Problems occurred in the implementation of the guidelines, such as in determining the costs that can be capitalized and the number of transaction corrections that hamper the preparation of financial statements. The research was conducted through document analysis, observation, and interviews. Based on the research results, weaknesses were found in budgeting, budget execution, and reporting. Constraints based on Edwards' (1980) policy implementation model were identified in the factors of communication, resources, disposition, and bureaucratic structure and interacted simultaneously. These weaknesses and constraints have the potential to cause understated and overstated intangible assets that require value corrections and adjustment journals presented in the financial statements. This study provides recommendations to overcome the weaknesses and obstacles in the implementation of the guidelines to mitigate the number of transaction corrections that occur in the preparation of financial statements.
KUALITAS LAPORAN KEUANGAN: LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN INTERNASIONAL CFO Kaban, Melania Berta Uli; Ferby Mutia Edwy
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18806

Abstract

Quality financial reports are very necessary for the smooth running of company operations. Companies need competent managers to improve the quality of financial reports. Incompetent managers can result in poor-quality financial reports, causing information asymmetry, damage to the company's reputation, and decreased investor confidence which can hamper the company's operational activities. This research aims to determine the effect of the Chief Financial Officer (CFO) who is a graduate of a reputable university and has international experience in the field of finance on the quality of financial reports. This research was conducted on 563 companies listed on the IDX from 2010 to 2019. Through regression Generalized Least Square (GLS), research finds that CFOs who graduate from reputable universities tend to be able to improve the quality of financial reports, but not CFOs who have international experience in the financial sector. This research shows that the CFO's educational background is very important in supporting the improvement of the quality of financial reports. Therefore, companies must pay attention to the CFO's educational background to support the manager's performance in improving the quality of financial reports.
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN KELUARGA TERHADAP KINERJA SAHAM DENGAN PROFITABILITAS SEBAGAI PEMEDIASI Parintak, Sutrisno; Amiruddiin; Rasyid, Syarifuddin; Darmawati
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18817

Abstract

This study aims to examine the effect of capital structure and family ownership on stock performance with profitability as a moderating variable. The sampling technique used purposive sampling method. Sampling using this technique resulted in a sample of 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research data testing using multiple regression techniques. The test results show that capital structure and family ownership have a significant positive effect on profitability. The test results also show that profitability is able to mediate the effect of capital structure and family ownership on stock performzance.
EVALUASI REFORMASI BIROKRASI DENGAN MENGGUNAKAN MODIFIKASI INDEKS PENGELOLAAN ASET Yuhani, Octarina; Dyah Setyaningrum
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18864

Abstract

The purpose of this study is to provide suggestions for improvements in the implementation of the Asset Management Index for measuring the performance of State Owned Assets as an intermediate indicator in the implementation of the Bureaucratic Reform evaluation. The method used in this research applies a qualitative research approach in the field of case studies with the object of research at the Directorate General of State Assets which is a work unit that has the authority to formulate State Property management policies. Data collection is done through document review and related literature as well as conducting semi-structured interviews. The results of this study illustrate the problems that still require significant improvement in the implementation of the Asset Management Index both from the aspects of processes, people, and tools so that the objectives of effective and efficient management of state property can be realized.

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