Jurnal Akuntansi Trisakti
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.
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246 Documents
<![CDATA[PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA ]]>
<![CDATA[Susi Dwi Mulyani]]>;
<![CDATA[Jimmi Osamara Munthe]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.5229
<![CDATA[The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.]]>
<![CDATA[PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO KEUANGAN, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Sesty Farica Purba]]>;
<![CDATA[Nazmel Nazir]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i2.5238
<![CDATA[The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2017. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability was significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, profitability, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.]]>
<![CDATA[PENGARUH REMUNERASI DEWAN DIREKSI, LEVERAGE DAN EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Christin Agustina]]>;
<![CDATA[Susi Dwi Mulyani]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v4i2.5245
<![CDATA[The purpose of this research is to determine the influence of director remuneration, leverage, and audit committee effectiveness on earnings quality with size of company as moderating variable. The independent variables in this model are director remuneration, leverage, audit committee effectiveness, and size of company. The dependent variable is earnings quality. Dependent variable measured with Quality Earnings Ratio (QER). Data for this research were obtained by the company's financial statement and annual report and the Indonesia Stock Exchange’s website (BEI). Sample that used in this research are 39 companies listed on the BEI for the period 2013-2017. The sampling technique used was purposive sampling method. This research uses moderating multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result of this research shows that director remuneration has positive influence on earnings quality. Leverage has positive influence on earnings quality. Audit committee effectiveness has positive influence on earnings quality. The size of company has no influence on earnings quality. The size of company is proven not to strengthen the positive influence of director remuneration, leverage, and audit committee effectiveness on earnings quality. ]]>
<![CDATA[ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Hanggi Arinda]]>;
<![CDATA[Susi dwimulyani]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v5i1.5246
<![CDATA[The purpose of this study was to examine the influence of profitability, leverage, sales growth, and audit quality to tax avoidance moderated good corporate governance. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2011 until 2017. Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with technique of documentation. Data were analyzed using multiple regression analysis with SPSS. Based on the analysis, it can be concluded that profitability positively affect tax avoidance and leverage negatively affect to tax avoidance. Good corporate governance can only weaken the positively effect of the profitability to tax avoidance.]]>
<![CDATA[PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 ]]>
<![CDATA[Mega Indah Lestari]]>;
<![CDATA[Deliza Henny]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 1 (2019): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i1.5274
<![CDATA[The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.]]>
<![CDATA[TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS ]]>
<![CDATA[Ririn Juliawaty]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i2.5451
<![CDATA[The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.]]>
<![CDATA[APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT? ]]>
<![CDATA[Mega Ayu Lestari]]>;
<![CDATA[Hasnawati Zainal]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i2.5475
<![CDATA[This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.]]>
<![CDATA[Agresivitas Pajak, Keputusan Pendanaan dan Kebijakan Deviden Terhadap Pengukuran Nilai Perusahaan ]]>
<![CDATA[Listya Sugiyarti]]>;
<![CDATA[Putri Ramadhani]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i2.5477
<![CDATA[Penelitian empiris untuk membuktikan pengaruh agresivitas pajak, keputusan pendanaan dan kebijakan dividen pada nilai perusahaan dengan pengukuran price to book value. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2012-2016.Metode dalam penelitian kami menggunakan Purposive sampling dan sampel yang digunakan sebanyak 130 data laporan keuangan. Metode regresi linier berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa agresivitas pajak memiliki pengaruh negatif pada nilai perusahaan. Keputusan pendanaan memiliki pengaruh positif pada nilai perusahaan dan kebijakan dividen memiliki pengaruh positif pada nilai perusahaan.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 ]]>
<![CDATA[Rahmelia Ahyani]]>;
<![CDATA[Windhy Puspitasari]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i2.5479
<![CDATA[This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.]]>
<![CDATA[KEADILAN ORGANISASI SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI INTENSI KECURANGAN ]]>
<![CDATA[Lenny Carolina M]]>;
<![CDATA[Nazmel Nazir]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v6i2.5494
<![CDATA[The purpose of this research is empirically to find out the effect of management morality, effectiveness of internal control, compensation, organizational ethical culture, and organization justice as a moderating variable on intention of fraud. This research was conducted on employees who work in the finance department at companies in the Jakarta area with a sample of 150 respondents. Sampling technique used is convenience sampling. This research is included in quantitative research. Source of data in this research is primary data. Data were collected using questionnaires distributed to respondents. Data analysis method using Structural Equation Model (SEM) with WarpPLS data processing tool version 0.6Based on the results of the analysis can be concluded that effectiveness of internal control and compensation has a negative effect on intention of fraud. While Management morality and organizational ethical culture has no effect on intention of fraud. Organization justice can only weaken the negative effect of effectiveness of internal controls and compensation on intention of fraud.]]>
