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Jurnal Akuntansi Trisakti

jat
Website

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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ANALISIS PRAKTIK MANAJEMEN RISIKO PADA PT.BANK PERKREDITAN RAKYAT(BPR) DANA PENSIUN(DP) TASPEN Andhiny GM; Wibowo Wibowo
Jurnal Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to analyze and evaluate the risk management practices at BPR is currently growing. What risk management practices have been well managed and has been in accordance with the financial services authority rules. The method used is descriptive method. The primary data of the questionnaire used in this study are obtained from the employees who worked at PT BPR DP TASPEN. Sampling is done by Convenience sampling method in order to obtain the total sample of 20 respondents. The analysis method used in this research is descriptive statistical analysis and to test the questionnaire study is to test the validity and reliability testing. Data processing is conducted by using SPSS 13. The study delivers that the risk management at PT BPR DP TASPEN are adequate and in compliance with the financial services authority rules. In addition, this study also concludes that the risk management at PT BPR DP TASPEN has been managed well.

ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP KUALITAS LABA DENGAN PENDEKATAN RESIKO PADA BANK BUMN DI INDONESIA Ni Kadek Ayu Oktayanti; Murtanto Murtanto
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aimed to analyze the effect of bank health variables which consists of NPL, Liquidity Risk, IRR, Deposit Ratio, FACR, ROA, ROE, NIM, ROA and CAR to Earnings Quality. The data used are the annual financial statements of four stateowned banks which are Bank BNI, Bank BRI, Bank Mandiri, and Bank BTN. The results of this study indicate that the only variable that partially has significant effect on earnings quality is NIM. While the NPL, Liquidity Risk, Deposit Ratio, FACR, ROE, ROA and CAR had no affect the earnings quality.

PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ridha Wiranti; Sekar Mayangsari
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN

PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN MANDATORY DISCLOSURE IFRS Sean Archie Ago Tondombala; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this study is to find out the effect of corporate governance structure which is proxied by managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioner and the amount of audit committee to the level of compliance with IFRS mandatory disclosure. The independent variables in this study are managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioners and the amount of audit committee. The dependent variable in this study is the level of compliance with IFRS mandatory disclosure. Samples that used in this study were coal mining company listed on the Indonesia Stock Exchange (IDX) 2011-2013, there are 18 companies choosed with a sampling technique using purposive sampling method. This study uses multiple regression statistical technique (multiple regression model) to test the effect of independent variables on the dependent. The program used for hypothesis testing is SPSS 22. The results of this research indicates that the independent variables which managerial ownership, institutional ownership and the proportion of independent commisioners affect the level of compliance with IFRS mandatory disclosure. While theother independent variables are the number of board of commissioner meetings, the number of audit committee meetings and the amount of audit committee has no effect on the level of compliance with IFRS mandatory disclosure.

PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI Dyon Santoso; Harti Budi Yanti
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING Monica Dameuli; Idrianita Anis
Jurnal Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to examine the effect of corporate governance mechanism and family ownership on internet financial reporting (IFR) of manufacturing firms listed in Indonesia Stock Exchange in the year 2012. Corporate governance mechanism in this study is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The result shows that theeffectiveness of board of commissioner, the effectiveness of audit committee, and family ownership do not significantly affect IFR.Further examination is done by dividing the effectiveness of board ofcommissioners and the effectiveness of audit committee into several categories of mechanism, which are independence, activities, size and skill & competence. However, there are still no evidence that board of commissioners’ independency, board of commissioners activities, size of board of commissioners, board of commissioners’ skill and competency, audit committee activity, size of audit committee, and audit committee’s skill and competency as well as family ownership affect IFR. This study also uses control variables such as profitability, liquidity, leverage,and company size. The result shows that profitability and company size significantly positive affect IFR.

ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Rahayu Utami; Muzakir Muzakir
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to analyze how the influence of the tax payer consciousness, knowledge and understanding of tax laws, good perception on the effectiveness of the tax system, and the level of confidence in the government and legal system of the willingness to pay taxes on KPP Kalideres in West Jakarta . Is there a significant and positive effect, or no effect of this study make a previous study as one of the sources of literature and references, but this study has some differences with previous studies. The difference include : population, place, variables, data processing methods, as well as the number of samples used This study uses four independent variables including: (1) Paying taxes consciusness. (2) Knowledge and understanding system of taxtion, indicator: the desire of taxpayers to understand the system perpajkan. (3) a good perception on the effectiveness of the system of taxation. (4) The level of trust in the system of government and law. And the dependent variable is the willingness to pay taxes.

PENGARUH OPASITAS LABA, ASIMETRI INFORMASI, DAN KEINFORMATIFAN LABA TERHADAP BIAYA EKUITAS DI PERUSAHAAN MANUFAKTUR Melinda Malau; Etty Murwaningsari; Sekar Mayangsari; Titik Aryati
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.

ASIMETRI INFORMASI, FAKTOR INDIVIDUAL DAN FRAUD PENGADAAN BARANG/JASA Laeli Budiarti; Ananti Putri Rahayu; Sudjono Sudjono
Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine the effect of information asymmetry and invidual factors such as compensation satisfaction, locus of control and competency on the tendency for doing fraud in procurement of goods/services. The population in this study are all employees of Procurement Services Unit (ULP), Procurement Official (PP) and Committing Officer (PPK) in all State Universities in DKI Jakarta Province. This research uses saturated sampling technique, where the entire research population is used as respondent. Multiple linear regression is used to analysis the data. The results shows that asymmetry of information has no significant influence on the tendency of individuals in fraud procurement of good/services. Compensation satisfaction has no significant influence on individual tendencies in fraud procurement of goods/services. Moreover, External locus of control and competence have a positive influence and significant on the tendency of individuals to commit fraud in procurement of goods/services

PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDEDTERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013 Rizky Alika Ramadhani; Emma S.N. Sipayung
Jurnal Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of study is determine the influence of EVA and MVA to stock returns in manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2013. Based sampling technique using a :purposive sampling” obtained sample of 91 companies and number of observations as many as 264. The number of observations in thisstudy using multiple regression analysis with the spss 20.0 to analyze data.The results of the study shows that EVA variable has positive effects on stock returns. But other result shows the variable MVA has negative effects on stock returns.

Page 6 of 25 | Total Record : 246

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Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jat.feb@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jat.feb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA