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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 246 Documents
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PENGARUH TATA KELOLA PERUSAHAAN, KESEMPATAN BERTUMBUH, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Dimas, Dimas Salman Al Farisi; Hasnawati; M.Malik
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.v12i2.23591

Abstract

This study aims to examine the effect of corporate governance, growth opportunities, institutional ownership, and profitability on firm value. The sample used in this study is an energy company listed on the Indonesia Stock Exchange in 2021-2023 with 186 observations obtained using purposive sampling techniques. This study uses a panel data regression analysis method using Eviews 12. The results of this study prove that profitability has a positive effect on firm value. Meanwhile, corporate governance, growth opportunities, and Institutional Ownership do not affect firm value. The results of this study simultaneously prove that corporate governance, growth opportunities, Institutional Ownership, and profitability affect firm value. The implications of this study suggest that companies should prioritize increasing profits through operational efficiency and sustainable business strategies, as this approach has been proven to increase company value and attract investors. Furthermore, even if corporate management and other factors do not significantly impact profitability, companies must ensure effective management practices, consider shareholder interests, and adapt to external changes such as technological advances, economic conditions, and government regulations to maintain long-term stability.
GOOD CORPORATE GOVERNANCE MEMODERASI HUBUNGAN KOMPENSASI EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN KONEKSI POLITIK DENGAN TAX AVOIDANCE Ade Firmansyah; Suripto; Iin Rosini
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.v12i2.23648

Abstract

The phenomenon of tax avoidance practices in Indonesia, as revealed by the Directorate General of Taxes and the Tax Justice Network and carried out by several large companies, is closely related to corporate governance activities, resulting in a state loss of 2,736 million US Dollars within one year. This research aims to examine and analyze how Good Corporate Governance moderates the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This study uses an associative quantitative research design. The population for this research includes all companies listed in the IDX80 on the Indonesia Stock Exchange from 2020 to 2024, totaling 80 companies. The sample was determined using saturation sampling, yielding 80 companies over a five-year period, resulting in 400 data observations. Data analysis was performed using panel data regression with E-views version 12 as the analytical tool. The results show that executive compensation has a positive effect on tax avoidance, while executive risk preferences and political connections do not influence tax avoidance. Independent commissioners are not able to moderate the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This indicates that the role of independent commissioners does not weaken the relationship between these variables and tax avoidance. The audit committee is also unable to moderate the relationship between executive compensation and political connections with tax avoidance. This indicates that the audit committee does not weaken this relationship. Nevertheless, the audit committee is capable of moderating the relationship between executive risk preferences and tax avoidance. This result indicates that the audit committee strengthens the relationship between executive risk preferences and tax avoidance.
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN TERHADAP CORPORATE ENVIRONMENTAL DISCLOSURE SEBAGAI BENTUK TANGGUNG JAWAB SOSIAL DALAM LAPORAN TAHUNAN Pitri Yolantika; Suripto
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.v12i2.23782

Abstract

This study addresses the crucial issue of Corporate Environmental Disclosure (CED) in the energy sector, aiming to analyze the influence of managerial ownership, firm size, and financial performance on the transparency of environmental reporting. While previous research has explored these factors, this study offers a fresh perspective by specifically focusing on the Indonesian energy sector from 2021 to 2023—a period marked by significant environmental incidents and increasing regulatory pressures, providing a unique empirical context that has not been widely examined. Using a quantitative associative research method, secondary data from the annual reports and sustainability reports of 31 energy companies listed on the Indonesia Stock Exchange were rigorously analyzed using panel data regression. The findings reveal that managerial ownership has a negative effect on CED, indicating that higher managerial share ownership may lead to decreased environmental transparency, possibly due to agency conflicts where managers prioritize personal interests over comprehensive disclosure. Conversely, firm size and financial performance were found to have no significant effect on CED, suggesting that in this specific context, these factors do not consistently drive environmental reporting practices. In conclusion, while managerial ownership plays a role in shaping CED, firm size and financial performance do not appear to be key determinants. Future research is recommended to explore additional internal and external factors, such as corporate governance mechanisms, regulatory enforcement, and stakeholder activism, in order to provide a more holistic understanding of environmental disclosure practices in the energy industry.
EXPLORING ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND FINANCIAL INFLUENCES ON STOCK RETURNS: EVIDENCE FROM ASEAN Mulyadi, Heldy; Musviyanti
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.v12i2.23807

Abstract

This study investigates the effects of ESG scores, profitability, and dividend policy on the stock returns of companies listed in ASEAN capital markets from 2020 to 2023. Using a quantitative approach, the research employs secondary data from MSCI ESG scores, company websites, and stock exchanges, analyzed through multiple regression with SPSS 27.0. The results indicate that profitability has a significantly positive effect on stock returns, dividend policy has a significantly negative effect, while the ESG score shows no significant effect. These findings suggest that ASEAN investors still prioritize short-term financial indicators, viewing profitability as a positive signal and dividend distribution as a negative one, while ESG factors remain underemphasized in investment decisions. The study contributes to signaling theory by providing evidence from ASEAN markets and offers implications for managers and policymakers seeking to strengthen the role of sustainability information in investment practices.
DO HISTORICAL SALES, FINANCIAL STABILITY, EXTERNAL PRESSURES, AND OTHER FACTORS DRIVE THE PROBABILITY OF FINANCIAL STATEMENT FRAUD? Ferdinan, Jeremy Emmanuel; Sutrisno, Paulina
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.v12i2.24089

Abstract

This study aims to obtain empirical evidence regarding factors that can increase the probability of fraudulent financial statements. This research has eight independent variables: financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, collusion, and history of sales. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Sampling was conducted using a purposive sampling method, which established four sample criteria, and 116 companies were selected as the research sample. The data analysis method used is logistic regression. The results of this study indicate that financial stability and a history of sales increase the likelihood of fraudulent financial statements. However, other independent variables, such as external pressure, ineffective monitoring, changes in auditor, changes in director, arrogance, and collusion, do not increase the probability of fraudulent financial statements. The results of this study provide further insight, particularly for investors and auditors, into how financial stability and sales history can increase the risk of financial statement fraud. Investors are expected to be more cautious and diligent when investing, particularly in companies with substantial asset and sales growth. Likewise, auditors are expected to be more meticulous and thorough when auditing assets and sales to enhance audit quality.
INVESTMENT ATTRACTIVENESS: PERAN MODERASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN ESG PERFORMANCE DAN KEUNGGULAN KOMPETITIF Putri Dwi Wahyuni; Fitri Indriawati; Feber Sormin; Asep Husni Yasin Rosadi
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.v12i2.24104

Abstract

This study addresses the issue of investment attractiveness on the Indonesia Stock Exchange (IDX) by highlighting Environmental, Social, and Governance (ESG) performance and corporate competitive advantage. The main problem lies in the low level of ESG strategy integration in Indonesian companies, even though global investors are increasingly emphasising sustainability in their investment decisions. The purpose of this study is to analyse the effect of ESG performance and competitive advantage on investment attractiveness and to examine the role of corporate reputation as a moderating variable. The research method uses a quantitative approach with secondary data from 57 non-financial companies listed on the IDX for the period 2021–2023. The analysis was conducted using Moderated Regression Analysis (MRA) with EViews 10 software. The novelty of this study lies in the use of corporate reputation with CSR Strategy Score measurement as a moderating variable, which has rarely been examined in previous studies. The results show that ESG performance does not have a significant effect on investment attractiveness, while competitive advantage has a significant negative effect. However, when corporate reputation is included as a moderator, the relationship between ESG and competitive advantage on investment attractiveness becomes significant, confirming the importance of reputation as a reinforcing mechanism. These findings are expected to contribute to companies and regulators in designing more effective sustainability strategies.
PERAN LINGKUNGAN SOSIAL DALAM KEPATUHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA SERANG Lestari, Ajeng; Ristiyana, Rida; Irawan, Dede
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24223

Abstract

PBB-P2 taxpayer compliance is crucial as it significantly affects regional revenue used for local development. However, PBB-P2 revenue in Serang City is still far below the target. Factors that affect tax compliance include love of money, machiavellianism, nationalism, social environment. This study aims to examine the influence of love of money, machiavellianism, and nationalism with the social environment as a moderating variable on PBB-P2 taxpayer compliance in Taktakan District, Serang City. The use of the social environment as a moderating variable is a novelty of this research, which employs quantitative methods. This study used purposive sampling with 100 individual taxpayers PBB-P2 in Taktakan District, Serang City. Data were collected through a questionnaire and analyzed using SmartPLS 4.0. The results show that love of money and machiavellianism have a negative and significant influence on taxpayer compliance, while nationalism has a positive and significant influence on taxpayer compliance. The moderation test results show that the social environment strengthens the effect of nationalism on taxpayer compliance, but does not moderate the effects of love of money and machiavellianism. The findings strengthen the Theory of Planned Behavior, Attribution Theory which emphasizes that tax behavior is influenced by individual values and character. The social environment proved to be more effective at reinforcing nationalism than suppressing opportunistic impulses. Therefore, increasing compliance is not enough to improve systems and services, but it is necessary to pay attention to aspects of taxpayer behavior. The Serang City Bapenda needs to develop a management strategy to a more comprehensive approach.
THE IMPACT OF OWNERSHIP, DEBT COVENANTS, AND TAX BURDEN ON TRANSFER PRICING: EVIDENCE OF INSTITUTIONAL OWNERSHIP AS A MODERATOR Rizki Maneges, Gladis; Solikhah, Badingatus
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24818

Abstract

Transfer pricing is a crucial issue in profit allocation, corporate governance of multinational firms, and tax management. This study examines how foreign ownership, debt covenants, and corporate tax burden affect transfer pricing, using institutional ownership as a moderating variable. Using moderated regression analysis, the sample comprises 4,083 firm-year observations of non-financial firms registered on the Indonesia Stock Exchange between 2020 and 2024. The results of this study indicate a positive effect of foreign ownership, debt agreements, and corporate tax burden on transfer pricing. Institutional ownership does not moderate the effect between debt covenants and transfer pricing, but weakens the effect between foreign ownership and corporate tax burden on transfer pricing. These findings suggest that transfer pricing practices are related to ownership structure, financial pressures, and tax incentives, with internal governance mechanisms potentially acting as moderators. This study extends agency theory and positive accounting theory by offering practical insights for regulators in strengthening oversight mechanisms for multinational corporations.
REVISITING FINANCIAL DISTRESS: THE ROLE OF AUDIT CREDIT, PROFITABILITY, AND LEVERAGE Matusin, Ivan Suriansyah; Azzahra Rediva Ryandhana; Cicely Delfina Harahap
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.25579

Abstract

Abstract This study aims to analyze the influence of audit committees, profitability, and leverage on financial distress among Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with panel data regression and purposive sampling based on the completeness of financial statements during the observation period. Financial distress was measured using the financial distress index. At the same time, audit committees were proxied as audit credit, profitability was measured by Return on Assets (ROA), and leverage was measured using the Debt to Equity Ratio (DER). Based on the results of the Chow and Hausman test, the Fixed Effect model was selected as the best estimation model. The results showed that audit committees, profitability, and leverage did not significantly influence financial distress. This finding indicates that audit governance mechanisms, earnings performance, or capital structure do not directly determine financial distress in FMCG companies. This study emphasizes the importance of a sectoral approach to understanding the determinants of financial distress in non-cyclical industries. It provides practical implications for management and investors, emphasizing cash flow resilience and operational stability analysis over conventional financial indicators.
PENGARUH KARAKTERISTIK DEWAN TERHADAP KEBIJAKAN DIVIDEN Yudianto, Muhammad Haris; Lastanti, Hexana Sri
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.25613

Abstract

This study aims to examine the effect of board characteristics on dividend policy in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, using agency theory as the main theoretical framework. This study employs a quantitative approach with purposive sampling and obtains a sample of 39 companies with a total of 112 unbalanced panel observations. Secondary data were collected from companies’ annual reports and analyzed using panel data regression. The results show that board of commissioners size, independent commissioners, and board of directors size do not affect dividend policy. In contrast, the presence of female commissioners and female directors has a positive effect on dividend policy. These findings indicate that gender diversity on the board enhances monitoring effectiveness and improves decision-making quality, thereby reducing agency conflicts and supporting dividend distribution to shareholders. This study confirms that gender diversity on the board is an important mechanism of effective corporate governance, particularly in determining dividend policy.

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