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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 246 Documents
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PENGARUH KONFLIK KEPENTINGAN, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGAN DANA DESA Niken; Narew, Ignasius; Manurun, Telysulvika; Gelatan, Longginus
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.v13i1.25711

Abstract

This research is motivated by the persistently high potential for fraud in village fund management, which can hinder the realization of accountable and transparent village governance. The purpose of this study is to analyze the influence of conflicts of interest, individual morality, and Village Official Competence on the prevention of village fund fraud. The research method used was a quantitative approach with an associative research design, utilizing primary data collected through questionnaires distributed to village officials involved in village financial management. The data were analyzed using structural equation modeling (SEM) to determine the relationship between the variables. The results indicate that conflicts of interest influence the prevention of village fund fraud, while individual morality and Village Official Competence do not. The conclusion of this study confirms that controlling conflicts of interest is a crucial factor in preventing village fund fraud, while improving individual morality and Village Official Competence still requires attention.
PENGARUH PERGANTIAN AUDITOR, AUDIT TENUR, DAN FINANCIAL DISTRESS TERHADAP KETERLAMBATAN LAPORAN AUDIT Khamaini, Ryan Achmad; Astuti, Christina Dwi
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.v13i1.25713

Abstract

This study aims to examine the effect of auditor turnover, audit tenure, and financial distress on audit report lag. Audit report lag is an important indicator of the timeliness of financial reporting, which affects the quality of information for stakeholders. This study uses a quantitative approach with secondary data in the form of annual financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research sample was determined using purposive sampling. The analysis method used is panel data regression. The results show that audit tenure has a negative effect on audit report lag, while auditor turnover and financial distress have no effect on audit report lag.
PENGARUH OPINI AUDIT, KINERJA KEUANGAN DAN TINGKAT PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP AUDIT REPORT LAG Febriansyah, Farhan; Oktaviani, Ayu Aulia
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.v13i1.26206

Abstract

This study aims to analyze the effect of audit opinion, financial performance, and Sustainability Reports on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research method used is a quantitative approach with secondary data in the form of audited financial statements and Sustainability Reports. The sample was determined using purposive sampling and obtained 65 companies over three years, resulting in a total of 195 observations. The analysis was performed using multiple linear regression. The results showed that audit opinions had no effect on audit report lag. Profitability had negative effect on audit report lag, indicating that more profitable companies published their financial reports faster. Meanwhile, solvency had no effect on audit report lag. On the other hand, Sustainability Reporting level do not have effect. This study contributes to regulators, auditors, and investors regarding the importance of transparency, financial health, and sustainability disclosure in improving financial reporting efficiency.
PERAN ESG PERFORMANCE DALAM MEMODERASI HUBUNGAN TRANSFER PRICING DAN STRATEGI TAX AVOIDANCE Marsyaf; Wahyuni, Putri Dwi; Suroso, Edy; Setiawan, Sigit
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.v13i1.26207

Abstract

The increasing use of transfer pricing by multinational corporations has raised concerns regarding aggressive tax avoidance practices, particularly in emerging markets such as Indonesia. This study examines the effect of transfer pricing on tax avoidance and investigates the moderating role of Environmental, Social, and Governance (ESG) performance in this relationship. Using a quantitative explanatory approach, this research analyzes panel data from non-financial companies listed on the Indonesia Stock Exchange during 2021–2023. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), transfer pricing is measured by the ratio of related-party transactions to total revenue, and ESG performance is assessed using Thomson Reuters ESG scores. Moderated Regression Analysis (MRA) is employed to test the hypotheses. The novelty of this study lies in positioning ESG performance as a moderating variable in the transfer pricing–tax avoidance relationship within an emerging market context, integrating Stakeholder Theory and Tax Planning Theory to explain ESG’s dual role as a self-regulatory mechanism and a potential legitimacy tool. The results show that transfer pricing negatively affects CETR, indicating higher levels of tax avoidance. However, ESG performance does not significantly moderate the relationship between transfer pricing and tax avoidance, suggesting that ESG disclosure has not effectively constrained aggressive tax strategies. This study concludes that while transfer pricing contributes to tax avoidance, ESG performance has yet to function as an effective governance mechanism in Indonesia. Future research should explore specific ESG dimensions, corporate governance quality, and cross-country comparisons.
THE EFFECT OF SUSTAINABILITY REPORTING, INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS REGARDING PROFIT MANAGEMENT IN COMPANIES FOOD AND BEVERAGE SECTOR Pramaiswari, Made Adinda Anugrah Deva; Saputra, Komang Adi Kurniawan; Juniariani, Ni Made Rai
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.v13i1.26216

Abstract

Financial reports are a crucial instrument for investors in making long-term investment decisions. However, information asymmetry often leads managers to engage in earnings management practices that can mislead users and harm investors. This phenomenon is particularly relevant in the post-pandemic food and beverage sector (2021-2023), where fluctuations in operating costs increase the risk of earnings manipulation to maintain market reputation. This study aims to analyze the influence of sustainability reporting, institutional ownership, managerial ownership, and independent boards of commissioners on earnings management. The research method used was quantitative with a purposive sampling technique, resulting in a sample of 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple linear regression to examine the relationships between the variables. The results indicate that sustainability reporting, managerial ownership, and independent boards of commissioners have a significant influence on reducing earnings management practices. This demonstrates that ESG transparency and internal governance mechanisms are effective in aligning interests and strengthening oversight. Conversely, institutional ownership was found to have no significant effect on earnings management, indicating that the role of institutional investors in external oversight is not yet optimal in this sector. This research provides empirical evidence on the importance of strengthening governance structures and non-financial transparency as strategies to mitigate information asymmetry. For regulators and companies, these results emphasize the need for standardization of sustainability reporting to improve earnings quality and protect the integrity of the Indonesian capital market.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KINERJA ESG PADA PERUSAHAAN PUBLIK DI INDONESIA Murti, Karina; Wahyuni, Putri Dwi; Iskandar, Diah
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.v13i1.26222

Abstract

This study aims to analyze the influence of firm size and profitability on Environmental, Social, and Governance (ESG) performance of companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 40 companies indexed by Morningstar Sustainalytics and Thomson Reuters during the 2020–2024 period, resulting in 200 observations selected using purposive sampling. Secondary data were obtained from IDX publications, sustainability databases, and companies’ official reports. The data were analyzed using panel data regression with the Fixed Effect Model. The novelty of this study lies in the use of total sales as a proxy for firm size and the simultaneous examination of two profitability indicators, namely Return on Equity (ROE) and Net Profit Margin (NPM), to provide a more comprehensive explanation of ESG performance determinants in emerging market companies, particularly in Indonesia. Unlike previous studies that generally employ total assets as firm size measurement or focus on a single profitability indicator, this study integrates operational capacity and financial efficiency perspectives in explaining ESG performance. The results show that firm size has a positive and significant effect on ESG performance, indicating that larger companies tend to implement better sustainability practices due to greater resources and higher public pressure. Conversely, ROE has a negative and significant effect, suggesting that firms with higher shareholder returns tend to prioritize financial performance over sustainability initiatives. Meanwhile, NPM has no significant effect on ESG performance. In conclusion, ESG performance in Indonesian public companies is more strongly influenced by organizational scale than profitability efficiency. Future research is recommended to incorporate additional variables such as corporate governance characteristics, leverage, institutional ownership, or media exposure, and to extend the observation period.

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