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INDONESIA
Jurnal Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390832     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). Start from 2014, the publication frequency to twice a year (February and September).
Arjuna Subject : -
Articles 95 Documents
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) Kusumaningtyas, Natasha Giovani; Murwaningsari, Etty
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.5528

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6168

Abstract

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.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Mahdiana, Maria Qibti; Amin, Muhammad Nuryatno
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6289

Abstract

This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.
IMPLIKASI MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Anggeline, Elsafira Mala; Novita, Novita
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6401

Abstract

This study aims to determine the effect of corporate governance mechanisms, such as the number of board of directors, the proportion of independent commissioners, and the largest share ownership of intellectual capital disclosure. This study uses two control variables, namely leverage and profitability. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. The sample used in this study was 124 property and real estate companies listed on the IDX in 2015-2018 using the purposive sampling method. Intellectual capital disclosure is done using the content analysis method. Data analysis in this study using the program STATA 15.1. The statistical method uses multiple linear regression analysis, by testing the statistical test hypothesis t. The results of this study indicate that the number of board of directors, the largest share ownership and leverage control variables influence the intellectual capital disclosure. While the variable proportion of independent commissioners and profitability does not affect intellectual capital disclosure.
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE Rizky, Muhammad; Puspitasari, Windhy
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6325

Abstract

This study aims to examine the effect of corporate risk taking, intensity of fixed asset and firm size on aggressive tax avoidance. This study uses secondary data from is manufacturing company during 2016-2018. Techniques and sampling used are using by purposive sampling. The data analysis technique used is multiple regression with the help of Statistical Package For Social Science (SPSS). The results of this study indicate that first, corporate risk taking has a significant positive effect on aggressive tax avoidance where the significance value is 0,002 < 0.05. Second, intensity of fixed asset has a significant negative effect on aggressive tax avoidance where the significant value is 0.000 < 0.05. Third, firm size has a significant negative effect on agggressive tax avoidance where the significant value is 0.019 <0.05. The conclusion of the study shows: 1) The corporate risk taking has a significant positive effect on aggressive tax avoidance, 2) Intensity of fixed asset has a significant negative effect on aggressive tax avoidance, 3) Firm size has a significant negative effect on aggressive tax avoidance.
ENTERPRISE RISK MANAGEMENT (ERM) DAN KUALITAS LAPORAN KEUANGAN BUMN DI INDONESIA Widyastuti, Aviani
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6182

Abstract

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
PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Setyoastuti, Nisrina Dwi; Murtanto, Murtanto; Nilawati, Yuana Jatu
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6400

Abstract

This study aims to determine the influence of management change, financial distress, auditor firm?s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn?t have significant effect on the auditor switching.
ANALISIS PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Putri, Haniar
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6178

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6145

Abstract

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.
ANALISIS TAWHIDI STRING RELATION (TSR) TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PERBANKAN SYARIAH INDONESIA 2009-2019 A.S, Warto; Budhijana, R Bambang
Jurnal Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v7i1.6244

Abstract

This study uses the Sharia Commercial Bank and Sharia Business Unit as a whole as the object of research from the period 2009-2019 (quarterly). The analysis technique used is multiple linear regression. To find out the relation process used Tawhidi String Relation (TSR) analysis based on unity, correlation and evolution. Based on the research, the results show that Third Party Funds (TPF) have a positive and significant effect on the distribution of Islamic Banking financing. Non Performing Financing (NPF) has a positive and not significant effect on the distribution of bank financing. While Bank Indonesia Sharia Certificates (BISC) have a negative and significant effect on the distribution of bank financing. Based on the TSR analysis, it was concluded that BISC had a negative effect on all variables used in this study, both: DF, TPF and NPF. Therefore, this research can be a criticism for the Islamic banking industry in channeling financing in the form of BISC.

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