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INDONESIA
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 DIVERSITY AND EQUAL OPPORTUNITY, GREEN STRATEGY, DAN GREEN COMMITMENT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN SINGAPURA Nuraini, Yenni; Lastanti, Hexana Sri
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.v11i1.19078

Abstract

Sustainability report are one of the important instruments in environmental, social and government reporting in companies. Disclosure of sustainability reports can reflect how the company contributes in efforts to implement sustainable commitments and strategies. Several factors that can encourage companies to disclose sustainability reports are diversity and equal opportunity, green strategy, and green commitment. This research aims to analyze whether there is an influence of diversity and equal opportunity, green strategy, and green commitment towards disclosure of sustainability reports, based on the Global Reporting Initiative (GRI) G4. The analysis technique used in the research is a multiple linear regression method. The research design is quantitative causality supported by secondary data. The sampling technique uses a purposive sampling method which focuses on 105 obsevation data with sample of companies listed on the Indonesian Stock Exchange and Singapore Stock Exchange in the transportation and logistics sector throughout the period 2018 – 2022. The results of panel data model tests, hypothesis testing, and multiple regression analysis show that both green commitment and diversity & equal opportunity aspects have a positive effect the disclosure of sustainability reports, while green strategy has a negative effect the disclosure of sustainability reports. Therefore, it is recommended to conduct further research to find out why green strategy has a negative effect on sustainability report disclosure.
INSTITUTIONAL OWNERSHIP MEMODERASI HUBUNGAN TAX HAVEN COUNTRY, MULTINATIONALITY DAN UKURAN KOMITE AUDIT PADA PRAKTIK THIN CAPITALIZATION Luvito, Andi; Iin Rosini; Suripto
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.v11i1.19097

Abstract

The phenomenon of thin capitalization practices in Indonesia revealed by the Directorate General of Taxes and the Tax Justice Network is closely related to international activities and foreign interests carried out by more than two thousand foreign companies in Indonesia and is estimated to cause losses to the state of up to 11 million dollars every year. This study aims to examine and analyze institutional ownership moderating the relationship between tax haven country, multinationality and audit committee size on thin capitalization. The type of research used is quantitative associative. The population in this study are companies that are members of IDX SMC Liquid which are listed on the Indonesia Stock Exchange in 2018-2022 as many as 60 companies. Determined of the sample of this study was carried of through saturated sampling technique and obtained 60 companies for five years so that the number of observation data obtained was 285 data. The data analysis technique uses panel data regression analysis with te help of Eviews version 12 as a measuring tool. The results show that tax haven country and multinationality had a positive effect on Thin Capitalization, audit committee size had no effect on Thin Capitalization, institutional ownership moderates the relationship between tax haven country, multinationality and Thin Capitalization, Institutional Ownership weakens the relationship between Committee Size Audit with Thin Capitalization.
THE IMPACT OF IT GOVERNANCE PRACTICES ON PROFITABILITY: MEDIATING ROLE OF FINANCIAL TECHNOLOGY ADOPTION Andi, Andi Nurlailiah Hamdiyani; Anis, Idrianita
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.v11i1.19418

Abstract

Indonesia's economic recession in 2020 had an impact on the decrease in banking profitability. This situation encourages banks to formulate strategies that can increase profitability. IT governance can be a strategy for banks in minimizing the level of risk in using technology and determining the right technology investment for companies that can ultimately increase bank profitability. IT governance practices in this study use COBIT 2019. This study aims to empirically examine the effect of IT Governance practices on profitability through the mediating variable of technological innovation adoption. The population of this study is commercial banks listed on the IDX for the period 2017-2021. Sample selection using purposive sampling method, obtained a sample of 40 banks. The study used panel data estimation to test the direct effect using general least square and two stage least square for indirect effects. The results showed that IT governance practices had no direct effect on profitability. On the other hand, IT governance practices have a significant positive effect on the adoption of technological innovation. The results of indirect testing show that the adoption of technological innovation does not mediate the effect of IT governance practices on profitability. The results of this study provide practical implications for bank entities and policy recommendations related to the implementation of IT governance practices.
THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS Saputri Mashuri, Ayunita Ajengtiyas; Praptiningsih
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.v11i1.19428

Abstract

The objective of study is to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research shows growth opportunities, bonus plans, political costs and CEO retirement do not have a significant effect on accounting conservatism. Otherwise, tax incentives have a significant effect on accounting conservatism.
PENGARUH FRAUD HEXAGON, INTERNAL CONTROL, DAN FINANCIAL DISTRESS TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Nugroho , Nugroho Inggil; Murtanto, Murtanto
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.v11i1.19447

Abstract

This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.
PREDIKSI FINANCIAL DISTRESS BANK MENGGUNAKAN METODE BANKOMETER Ani Nur Fadilah; Muhammad Rois; Rikawati
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.v11i1.19538

Abstract

This study aims to predict bank financial distress in the Banking Sub-Sector Listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique was carried out by purposive sampling technique. Based on the sampling criteria, 2 banks listed on the Indonesia Stock Exchange were obtained which could be used as research samples. The method used is quantitative descriptive analysis. The financial ratios used in the Bankometer Method are Equity to Total Assets (EA), Loans to Total Assets (LA), Capital Adequacy Ratio (CAR), Capital to Total Assets (CA), Cost to Income Ratio (CI) and Non-Performing to Loan Ratio (NPL). The results of this study indicate that the average banking condition is very healthy (super sound), because the average S-Score value for the banking subsector is more than 70% during 2018-2022.
EVALUASI PERAN APARAT PENGAWAS INTERN PEMERINTAH DALAM MANAJEMEN RISIKO PADA INSPEKTORAT KEMENTERIAN X Sembiring, Hiasinta Florentina; Dyah Setyaningrum
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.18934

Abstract

This study aims to evaluate the role of Government Internal Supervisory Apparatus in risk management at the Inspectorate of Ministry X, in accordance with applicable regulations. This research was conducted at Inspectorate of Ministry X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis, survey, and interviews. The results showed that The Inspectorate of the Ministry of X as Government Internal Supervisory Apparatus has not carried out its core role in implementing Enterprise Risk Management in accordance with the Institute of Internal Auditors Position Paper: The Role of Internal Auditing in Enterprise-Wide Risk Management. Core roles relate to providing objective assurance on the appropriateness and effectiveness of risk management. Other additional roles that may be carried out with adequate consideration have also not been fully implemented such as maintaining and developing the Enterprise Risk Management framework; devepoling risk management strategy for Board approval; and consolidated reporting on risk. While the roles that are not allowed to be carried out in Enterprise Risk Management are not carried out by internal auditors to maintain objectivity and independence when providing assurance services and consulting services. This research is expected to be an input to analyze the role of Government Internal Supervisory Apparatus in risk management at the Ministry of X. For other Government Agencies, this research is expected to be a reference for evaluating the appropriateness of Government Internal Supervisory Apparatus's role in risk management. For academics, the results of this study are expected to be used in subsequent studies to add insight and additional sources of information in conducting further research with a similar theme. This research has not conducted benchmarking with other government agency internal auditors regarding best practices in implementing Government Internal Supervisory Apparatus's role in risk management.
MANAJEMEN LABA AKRUAL PENDEKATAN MODIFIED JONES MODEL PADA SUBSEKTOR FOOD & BEVERAGE TAHUN 2018-2022 Yuliyani, Alfia; Rois, Muhammad; Rikawati
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.19542

Abstract

This research is motivated by the possibility of earnings management through the use of loopholes in the accrual basis, that can mislead investors and creditors in decision making, if earning management is influenced by manager’s opportunistic behavior. The purpose of this study is to measure and analyze the accrual earnings management pattern in the Food & Beverage Subsector listed on the IDX in 2018-2022 using the Modified Jones Model. This research uses quantitative methods with secondary data are financial statements. The sample in this study was 22 companies that according to purposive sampling for being registered in the Food & Beverage Subsector consecutively during 2018-2022. The results showed that accrual earnings management in the Food & Beverage Subsector decreased during 2018-2022 with earning management pattern from observation is income decreasing. Meanwhile, the pattern of earnings management per year is income decreasing during 2018-2020 and 2022, and income increasing in 2021. The highest income decreasing by Pratama Abadi Nusa Industri Tbk. in 2018 was indicated by the highest negative discretionary accrual value and the highest income increasing were by the same company in 2021 was indicated by the highest positive discretionary accrual value.
ANALISIS CORPORATE GOVERNANCE DALAM MEMODERASI OPINI GOING CONCERN TERHADAP POTENSI KEPAILITAN Sita, Sita Dewi Riyanti; Maghfiroh, Siti; Bambang, Bambang Setyobudi
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.19553

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis secara empiris pengaruh opini going concern terhadap potensi kepailitan, serta pengaruh GCG dalam memoderasi hubungan opini going concern terhadap potensi kepailitan. Data penelitian yang digunakan berupa data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan dari sektor energi, sektor basic material, sektor consumer cyclicals, dan sektor transportasi dan logistik. Jumlah sampel yang diambil sebanyak 120 perusahaan dengan menggunakan metode purposive sampling dalam penentuan sampel. Hasil penelitian menunjukkan bahwa: (1) Opini going concern berpengaruh positif terhadap potensi kepailitan, (2) Komisaris independen dapat memoderasi pengaruh opini going concern terhadap potensi kepailitan, (3) Kepemilikan institusional dapat memoderasi pengaruh opini going concern terhadap potensi kepailitan. Implikasi dari kesimpulan di atas yaitu bagi para pengguna laporan keuangan dapat menggunakan opini audit yang dikeluarkan oleh auditor independen sebagai peringatan dini terjadinya kepailitan. Untuk mengevaluasi potensi kepailitan, upaya yang dapat dilakukan manajemen adalah dengan menerapkan dan menjalankan tata kelola perusahaan dengan baik. Pada penelitian selanjutnya disarankan untuk memperbanyak periode sampel dan melakukan uji beda antaraperiode sebelum dan sesudah covid-19.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI POTENSI KEPATUHAN PAJAK PADA MAHASISWA AKUNTANSI DI UNIVERSITAS PULAU JAWA Heriana, Kamiliya Muthia Azra; Irawan, Ferry
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21103

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak di kalangan mahasiswa akuntansi di Pulau Jawa sebagai calon wajib pajak. Penelitian menggunakan sampel sebanyak 162 responden yang dipilih melalui metode accidental sampling, dengan perhitungan sampel menggunakan rumus Lemeshow. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan pajak, sanksi pajak (administratif dan pidana), tax morale, dan digitalisasi perpajakan memiliki dampak positif dan signifikan terhadap kepatuhan pajak pada mahasiswa akuntansi di Pulau Jawa sebagai calon wajib pajak. Untuk meningkatkan kepatuhan tersebut, diperlukan langkah-langkah strategis, seperti peningkatan program edukasi pajak, penerapan sanksi yang tegas dan adil, kampanye kesadaran pajak, serta pengembangan dan implementasi teknologi digital dalam sistem perpajakan.

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