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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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KINERJA LINGKUNGAN, GREEN ACCOUNTING DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tanjung, Abdul Hafiz; Lestari, Putri
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22027

Abstract

This study aims to provide empirical evidence on the impact of green accounting classification on financial performance in publicly listed manufacturing companies in Indonesia. Using environmental performance ratings from PROPER, we classify companies into 42 companies with good green accounting and 12 companies with bad green accounting. Next, we selected samples using random sampling technique, then tested the differences in financial performance with ROA, ROE, NPM, EVA proxies from the two groups using independent samples test and Mann-Whitney U test. The results indicate that companies with good green accounting classification have significantly higher financial performance than companies with bad green accounting classification using ROA, NPM and EVA proxies. These findings highlight the importance of environmental responsibility in enhancing corporate financial outcomes, suggesting that firms with poor environmental performance should improve their green accounting practices to strengthen financial sustainability.
PENGARUH KECURANGAN LAPORAN KEUANGAN, KINERJA KEUANGAN DAN SUSTAINABILITY DISCLOSURE  TERHADAP NILAI PERUSAHAAN Purwanto, Dwi; Lastanti, Hexana Sri
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22139

Abstract

This study aims to determine the impact of financial statement fraud, financial performance and sustainability disclosure on firm value. Using financial data from technology companies listed on the Indonesia Stock Exchange between 2020 and 2023, this study employs a panel data regression method. The results of this study are show that financial statement fraud has a negative impact on firm value, while financial performance proxied by profitability ratios and solvency ratios has a positive impact. However, financial performance proxied by liquidity as well as sustainability disclosure actually has a negative impact, which indicates that investors in Indonesia have not fully considered sustainability reports in firm value.
PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD (STUDI PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Maghriza, Zachri; Sutoyo
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22145

Abstract

Financial reports are the key to a company in order to provide a good reputation for the company. The purpose of making financial reports is to minimize the occurrence of falsification of financial information so that there is a difference of interest between agents and shareholders. This is the basis for fraud. Fraud can appear in various forms, one of which is financial statement fraud or financial statement fraud. Financial statement fraud is an action carried out by employees or company staff intentionally, resulting in misrepresentation of financial statements and the omission of material information in financial statement reporting. In this study, the hexagon theory is used as an assessment that can trigger financial statement fraud. The factors used include pressure, opportunity, rationalization, capability, arrogance and collusion. This study aims to test the effect of fraud hexagon on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 consecutively. The analysis technique used in this study is the multiple linear regression method. The design of this study is quantitative causality supported by secondary data. The sampling technique used a purposive sampling method that focused on 132 observation data with samples of companies in the infrastructure sector listed on the Indonesia Stock Exchange in 2021-2023. The results of hypothesis testing and multiple linear regression analysis show that collusion has an effect on financial statement fraud. Meanwhile, pressure, opportunity, rationalization, capability and arrogance do not affect financial statement fraud.
PENGARUH PENGUNGKAPAN TERKAIT KEBERLANJUTAN DAN IKLIM SESUAI IFRS S1 DAN S2 TERHADAP NILAI PERUSAHAAN Dwiyandi, Nando
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22238

Abstract

Sustainability disclosure is entering a new era with the enhanced integration of sustainability and climate-related practices into corporate business and financial models through the newly established IFRS S1 and S2 Standards, which the International Sustainability Standards Board introduced in mid-2023 and take effect with implementation set for the 2024 reporting year. With focusing on companies listed in the ESG Quality 45 IDX KEHATI Index, this study will examines whether firm values can be influenced by sustainability and climate-related core content disclosures under these Standards. The research employs a quantitative model using Random Effects Model  with multiple linear regression equations. The results reveal that firm value is significant-negatively influenced by governance and strategy disclosures. Risk management disclosures can positively influence the firm value. However, firm value can not be influenced by metrics and targets disclosures. The research findings suggest that companies must strengthen their knowledge base and competencies in aligning these four core contents to achieve comprehensive and transparent sustainability disclosure.
PENGARUH KINERJA LINGKUNGAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, RETURN ON ASSET, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Hartanti, Rina; Marwah, Fadillah; Amalina, Nurhafifah
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22384

Abstract

This study aims to analyze the Effect of Environmental Performance, Dividend Policy, Company Size, Return On Assets, and Leverage on Company Value. The sample of this research is Coal Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period and have participated in the Ministry of Environment's PROPER program during that period. The research sampling was determined by purposive sampling, of the 75 company data observed, only 15 companies met teh criteria for were then analyzed using Regression Analysis with Panel Data. The results of the study indicate that Environmental Performance and leverage have a negative effect on Company Value, while Dividend Policy, Company Size, Return On Assets have a positive effect on Company Value.
PENGARUH PEMANFAATAN BIG DATA ANALYTICS ATAS INTEGRASI NIK-NPWP TERHADAP TINGKAT KEPATUHAN PAJAK Fathurahman, Iman Mastur; Murtanto; Nugroho, Eko Adi
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22478

Abstract

This study explores the effect of the integration of the Population Identification Number (NIK) into the Taxpayer Identification Number (NPWP) supported by Big Data Analytics technology on the level of tax compliance in Indonesia. In the digital era, the integration of NIK-NPWP is a strategic policy that aims to simplify tax administration, expand the taxpayer database, and reduce tax avoidance. However, the level of taxpayer compliance remains a significant challenge. Using exploratory methods and thematic analysis of qualitative data, this study examines the effectiveness of Big Data Analytics in detecting tax violations and understanding taxpayer perceptions of this policy. Attribution theory is used to analyze compliance motivation, both intrinsic and extrinsic. The results of the study show that the integration of NIK with NPWP on the use of Big Data Analytics to improve tax payment compliance. This is consistently felt by both the Fiscus and taxpayers. The results of this study can be input for the government in formulating more effective policies in improving tax compliance. The results of this study can be input for the government in formulating more effective policies in improving tax compliance. In addition, this study can also contribute to the taxation study, especially related to the use of information technology in improving the efficiency and effectiveness of the taxation system.
PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE Ronika, Zakila Cahya; Erna Hernawati
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22207

Abstract

This study aims to examine and analyze the influence of Board Independence and monitoring by the board of directors on waste disclosure. This quantitative research uses Fast Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange from 2020 to 2023 as the population. A total of 256 samples from 80 companies were obtained through purposive sampling. The data were collected from sustainability reports and annual reports published on the Indonesia Stock Exchange and the companies’ official websites. The findings reveal that Board Independence has no effect on waste disclosure, while monitoring by the board of directors positively affects waste disclosure. These results contribute to a better understanding of corporate governance roles, particularly the board of directors, in enhancing sustainable environmental disclosure practices.
DYNAMICS OF EARNING MANAGEMENT, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE: THE ROLE OF MANAGERIAL OWNERSHIP MODERATION Paulus, Hendro; Deden Tarmidi
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22711

Abstract

This research seeks to empirically investigate the effect of Earnings Management, transfer pricing, and sales growth on tax avoidance, with managerial ownership considered as a moderating variable. The study focuses on manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023, selected through purposive sampling, resulting in 76 companies and 380 panel observations analyzed using EVIEWS 13. The findings reveal that among the three independent variables, only sales growth significantly influences tax avoidance, while Earnings Management and transfer pricing show no significant impact. Nevertheless, managerial ownership is found to moderate the relationship between Earnings Management, transfer pricing, and sales growth with tax avoidance. These insights are valuable for both investors and corporate managers in evaluating tax avoidance practices.
PENGARUH RISK PREFERENCE, ARTICLE PREFERENCE, DAN GENDER TERHADAP INVESTMENT DECISION DENGAN CONFIRMATION BIAS SEBAGAI VARIABEL MEDIASI Tri Nuryanti; Dina Yeni Martia; Rahima Norma Ariestaputri; Alfa Lailatula Merdeka Wati; Nurul Widianti; Suci Rahma Andari
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23326

Abstract

This study aims to analyze the influence of Risk Preference, Article Preference, and Gender on Investment Decision-Making, with Confirmation Bias as a mediating variable. The research was conducted among students of Politeknik Negeri Semarang, representing a young generation with high digital literacy and a tendency toward cognitive biases. A quantitative approach was applied using an online survey with 116 respondents, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Risk Preference significantly affects both Confirmation Bias and Investment Decision, while Article Preference only affects Confirmation Bias. Gender shows no significant influence on either variable. Furthermore, Confirmation Bias plays a mediating role between Risk Preference and Investment decisions, but not between Article Preference or Gender and investment decisions. These findings highlight that psychological factors, especially risk tolerance and the tendency to favor information aligned with existing beliefs, are more influential in shaping investment decisions than demographics or content preferences. Confirmation Bias functions as a psychological mechanism that amplifies the influence of risk behavior on financial decision-making. Therefore, financial literacy programs should integrate behavioral and psychological components to foster more rational decision-making among young investors. Future studies are encouraged to expand the respondent base beyond students and explore other psychological factors such as overconfidence, herding behavior, or loss aversion to gain deeper insights into the behavioral dynamics of investment decisions.
KECURANGAN LAPORAN KEUANGAN PADA PERBANKAN BEI: PENGARUH PERAN KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERIODE 2022-2024 Siahaan, Irenita Fitri; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.23522

Abstract

This study is driven by the persistent occurrence of fraud within the Indonesian banking sector. Such circumstances highlight the importance of implementing effective control strategies to prevent financial statement manipulation. Among the preventive efforts, enhancing the role of the audit committee and improving corporate social responsibility (CSR) disclosure are considered essential. Therefore, the purpose of this study is to assess the influence of the audit committee's performance and CSR disclosure on the prevention of financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research employs a descriptive quantitative approach. The population consists of all banking institutions listed on the IDX between 2022 and 2024, totaling 47 companies. Using purposive sampling based on predetermined criteria, the final sample includes 20 companies. Data analysis was conducted through a series of instrument validity tests, classical assumption tests, and hypothesis testing, utilizing EViews version 12 as the analytical tool. The findings reveal that both the role of the audit committee and the level of CSR disclosure have a significantly positive effect on the prevention of financial statement fraud.

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