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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 236 Documents

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KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, TIME PRESSURE, LOCUS OF CONTROL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Sesty Ferica Purba; Muhammad Nuryatno
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This objectives of the research to empirically analyze independence, time pressure, and locus of control on the detection of fraud with emotional intelligence as a moderating variable. The population in this study is the auditor who works at the Public Accountant Office in DKI Jakarta in a cluster sampling method, namely the auditor with a minimum of 2 years working experience. Respondents obtained for this study were 154 respondents. Data were analyzed using Moderated Regression.The results showed that skepticism, independence, locus of control had a positive effect on the ability of auditors to detect fraud. However, time pressure does not affect the ability of auditors to detect fraud. This study also shows that emotional intelligence strengthens the effect of independence on the auditor's ability to detect fraud and this research shows that emotional intelligence does not strengthen the influence of professional skepticism, time pressure and locus of control on the auditor's ability to detect fraud.

PENGARUH REPUTASI AUDITOR DAN ASIMETRI INFORMASI TERHADAP PERATAAN LABA DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Natasha Giovani Kusumaningtyas; Etty Murwaningsari
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Income smoothing is one of earnings management element. This research have purpose to analyze and examine empirical evidence of the influence of asymmetry information and auditor reputation on income smoothing with independent commissioners as a moderating variable and with variable control consisting of cash holding, institutional ownership, agency cost, managerial ownership and firm value. This research uses regression logistic with the resullt that the asymmetry information and auditor reputation have an effect on income smoothing. Whereas an independent commissioner as a moderating variable shows that the independent commissioner is proven to weaken the positive influence of asymmetry information on income smoothing, but independent commissioner is not proven to substantiate the negative effect of the auditor's reputation on income smoothing.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN Vio Landion; Hexana Sri Lastanti
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BEI PERIODE 2015-2017 Himawan Budi Kuncoro; Rossje Vitarimetawatty Suryaputri
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to analyze the effect of debt to equity ratio, underwriter reputation, company age, type of industry, return on equity, company size, inflation rate on underpricing of shares in the initial public offering on the IDX. The data used is secondary data obtained from the financial statements of companies listed on the IDX. Determination of the sample in this study using purposive sampling technique with 3 years observation that is 2015-2017 in order to obtain a sample of 59 observing companies. The analysis technique used in this study is multiple linear regression. The analytical tool used to test the hypothesis is SPSS 22. The results of the analysis show that the variabel underwriter reputation, return on equity, and company size negatively affect underpricing, while the debt to equitry ratio, company age, industry type and inflation rate have no effect on underpricing

PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Moehammad Iman Nugraha; Susi Dwi Mulyani
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being fulfilled in this research are 43 companies with 4 (four) years observation. The hypothesis would be analysed using multiple linear regression and path analysis.The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KABUPATEN BANJAR NEGARA (Studi Deskriptif Pada Kabupaten Banjarnegara-Jawa Tengah) Bambang Jatmiko; Ilham Gilar Wicaksono
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to test and prove empirically the existence of correlations between variables of regional taxes, population, economic growth and regional expenditure. The problem in regional revenue (PAD) in Banjarnegara District which is not in accordance with the target set even the income is less than the target set in the previous year. The subject of this study is the Regional Financial and Asset Revenue Management Agency (BPPKAD) of Kabupaten Banjarnegara with an object of financial statements containing regional income, regional expenditure, regional tax, and gross regional domestic income (GRDP). In addition, researchers also use data on the number of population included in the productive age category, the data obtained through the official web of the Central Statistics Agency (BPS) of Banjarnegara Regency. This study uses qualitative methods with secondary data retrieval. Sampling in this study using purposive sampling. The analiss method used in this research is descriptive study. The application to process data in this study uses SPSS v.15.0. The research model used is multiple correlation, where the test aims to find correlations or relationships between two or more variables. Furthermore, the researchers also used the value for money (VFM) method to analyze the PAD owned by the Banjarnegara Regency government. The value for money method has three criteria, namely, efficient, effective and economical (3E).

PENGARUH TRANSAKSI MUDHARABAH, MUSYARAKAH DAN QARDH TERHADAP NILAI PERUSAHAAN DENGAN DIMODERASI ZAKAT DAN KINERJA SOSIAL Cepi Juniar Prayoga; Dewi Susilowati; Christina Tri Setyorini
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Penelitian ini bertujuan untuk mengetahui apakah transaksi mudharabah, musyarakah dan qardh yang dimoderasi oleh zakat dan kinerja sosial secara parsial berpengaruh terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder bank syariah yang terdaftar di Bank Indonesia selama tahun 2013-2017. Teknik pengambilan sampel menggunakan purposive sampling. Data yang terkumpul dianalisis menggunakan moderasi uji selisih mutlak. Hasil penelitian ini menunjukkan bahwa transaksi mudharabah tidak berpengaruh terhadap nilai perusahaan, sedangkan transaksi musyarakah dan qardh berpengaruh positif terhadap nilai perusahaan. Zakat tidak memoderasi pengaruh transaksi mudharabah, musyarakah dan qardh terhadap nilai perusahaan. Variabel kinerja sosial memoderasi pengaruh transaksi mudharabah, musyarakah dan qardh terhadap nilai perusahaan. Implikasi dari penelitian ini adalah manajemen yang efektif, efisien dan mampu meminimalisir resiko akan menumbuhkan kepercayaaan semua stakeholder sehingga menciptakan reputasi yang baik guna untuk meningkatkan nilai perusahaan.

PENGARUH LEVERAGE, KOMPETISI, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN PERIODE 2015 – 2017) Rachmad Hidayat Pranasyahputra; Trismayarni Elen; Kurnia Sari Dewi
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine and analyze the effect of leverage, competition, and company growth on carbon emission disclosure. The research sample have used 32 companies with the period 2015-2017. The data used in this study is to use secondary data from the company's annual report that obtained from the BEI official website. The method used is a multiple regression technique that tests variables to determine the effects of factors that cause carbon emission disclosure. The results of this study indicate that there is a significant positive effect on the competition variable on carbon emission disclosure and no significant positive effect on the variable leverage and company growth on carbon emission disclosure.

ANALISIS PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Haniar Putri
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research has purpose to examine the influence of locus of control, premature sign-off, and underreporting of time toward the quality of audit. Populations of this research are the entire active auditor in public accountant company in Surabaya. Technique of sampling in this research uses random sampling. Method of Collecting Data done by questionnaire. Total amount of Data from this research is 100 questionnaires.The result of hypothesis test indicates that: 1) Locus of Control has significant influence on the quality of audit; 2) Premature Sign Off has significant and positive influence on the quality of audit; 3) Underreporting of Time does not have significant influence on the quality of audit

ENTERPRISE RISK MANAGEMENT (ERM) DAN KUALITAS LAPORAN KEUANGAN BUMN DI INDONESIA Aviani Widyastuti
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to see how disclosure of Enterprise Risk Management (ERM) to SOEs in Indonesia influences the quality of financial statements. In addition, to see the size of the company as a moderator in strengthening the relationship of ERM disclosure to the quality of financial statements. Through this type of associative research, this study uses a sample population of all SOEs in Indonesia with a 2015-2017 observation period. Based on the regression analysis using eviews, it was found that the ERM disclosure on SOEs had a negative effect on the quality of financial statements because the composition of the largest shares in SOEs was the government itself so there were many interests and also government intervention in it. In addition, company size in research strengthens the relationship of ERM disclosure to the quality of financial reports. This is because large companies tend to disclose ERM in order to gain the trust of stakeholders.Key Words : Enterprise Risk Management, Quality of Financial Statements, SOEs

Page 9 of 24 | Total Record : 236

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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

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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