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Contact Name
Moh Shidqon
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ajid.shidqon@gmail.com
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hexana.sri@trisakti.ac.id
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Kota adm. jakarta barat,
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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 85 Documents
PENGARUH KONVERGENSI IFRS EFFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulandari, Windy Ayu; Lastanti, Hexana Sri
Jurnal Akuntansi Trisakti Vol 2, No 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v2i1.4832

Abstract

This study aimed to examine the effect of IFRS convergence effective in 2012, accounting complexity, and bankruptcy probability on timeliness and earningsmanagement. The sample was manufacturing companies listed in Bursa Efek Indonesia(BEI) that conducted in 2011-2012 as many 224 companies with a sampling technique is using purposive sampling method..Using multiple regression random effects, this study found that the convergence of IFRS effective 2012 and accounting complexity does not affect the timeliness and earnings management. This study also found that bankruptcy probability extend audit delay and submission of financial statements, and also bankruptcy probability reduce the level of earnings management.Kata Kunci:  Konvergensi IFRS Efektif Tahun 2012, Kompleksitas Akuntansi,Probabilitas Kebangkrutan Perusahaan, Timeliness, Manajemen Laba.
ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE PERFORMANCE (Empirical Study on Manufacture Companies Listed on Stock Exchanges in Indonesia Periode 2010 - 2012 ) Patria, Wiyan; Suryaputri, Rossje V
Jurnal Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v1i1.4803

Abstract

The purpose of this study is to determine the influence of corporate social responsibility on corporate performance. Samples were taken as much as 252 which consists of 84 companies listed on the Indonesia Stock Exchange in 2010- 2012. The variables used in this study are (ROE (return on equity), CSR (corporate social responsibility), CAR (Cumulative abnormal returns. DER (debt to equity ratio), SG (Sales growth), Beta, EU (Unexpected earnings ) as control variables.The results Showed that CSR does not have a significant influence on Return On Equity (ROE) as a measurement of financial performance and the company's cumulative abnormal return (CAR) as a performance measurement of the company's market. In the future studies are advised to conduct research with other variables in addition to Corporate Social Responsibility (CSR) which may affect the company's financial performance and corporate markets.
FAKTOR– FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMILIH MATA KULIAH AKUNTANSI SYARIAH SEBAGAI MATA KULIAH PILIHAN Mirayanti, Rini; Suryaputri, Rossje V.; Sari, Nia Susnita
Jurnal Akuntansi Trisakti Vol 4, No 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v4i1.4971

Abstract

This study aims to examine the factors that affect the interests of students in choosing courses sharia accounting as elective courses. This study uses a modified model Theory of Planned Behavior (TPB) which test relationship attitude with interest, subjective norms with interest, behavior control perceived interests and add construct another, which is the spiritual motivation with interest and consideration of the labormarket by student interest in choosing accounting sharia as elective courses. This study uses survey data collection. Samples from this study are students who are still active academic year 2015/2016 S1 majoring in Accounting and Business class of 2012 and 2013 in the Trisakti University, Mercu Buana University, and the University of Esa Unggul. A total of 110 respondents of data that can be processed by using SPSS 20. The results showed that the variables attitude, subjective norms, spiritual motivation, labor market consideration, and perceived behavioral control positive effect on student interest in choosing sharia accounting as elective courses.
PENGARUH BUSINESS STRATEGY DAN BUSINESS RISK TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Yovalia, Sefira; Wibowo, Wibowo
Jurnal Akuntansi Trisakti Vol 3, No 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v3i2.4962

Abstract

The purpose of this study was to determine the effect of business strategy and business risk of the company's going concern in manufacturing companies in BEI 2010-2014. Going Concern is defined as the continuity of an entities. Business Strategy is divided into two, cost leadership strategy and differentiation strategy. The research data obtained from the annual financial statements and the company on the Stock Exchange website Indonsia. The samples used were 144 companies manufacturing sector listed on the Stock Exchange in 2010-2014. The sampling technique used was purposive sampling. This study uses logistic regression analysis. The analytical tools used to test the hypothesis is SPSS 22. The results showed that the cost leadership strategy, differentiation strategy and business risk does not affect the going concern. However, cost leadership strategy,differentiation strategy and business risk simultanelously can affect the going concern.
ANALISIS PENGARUH TINGKAT KESEHATAN BANK TERHADAP KUALITAS LABA DENGAN PENDEKATAN RESIKO PADA BANK BUMN DI INDONESIA Oktayanti, Ni Kadek Ayu; Murtanto, Murtanto
Jurnal Akuntansi Trisakti Vol 3, No 1 (2016): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v3i1.4912

Abstract

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 SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Gunawan, Yovani; Mayangsari, Sekar
Jurnal Akuntansi Trisakti Vol 2, No 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v2i1.4828

Abstract

This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable.  The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Firm Value.
PENGARUH MARKET POWER DAN CORPORATE GOVERNANCE TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN DI BURSA EFEK INDONESIA Pradhana, Ellisa Putri Mita; Murwaningsari, Etty
Jurnal Akuntansi Trisakti Vol 1, No 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v1i1.4799

Abstract

This research aimed to analyze the influence of Market Power and CorporateGovernance to the FERC with Leverage as an intervening variable. The samples in this study were 203 manufacturing companies listed on the IDX. This research used Structure Equation Modeling (SEM) to analyze the influence of independent variables to dependent variable with intervening variable. The results are, market power has a negative significant influence to the FERC, corporate governance measured by board of commissioner and board size have an insignificant influence to the FERC, and corporate governance measured by internal auditor has a positive significant influence to the FERC.
ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Utami, Rahayu; Muzakir, Muzakir
Jurnal Akuntansi Trisakti Vol 3, No 2 (2016): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v3i2.4917

Abstract

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.
ACCRUAL DAN CASH FLOW OPERATING, PENGARUHNYA TERHADAP EXPECTED RETURN SAHAM Permata, Dellania Alifia; Sofie, Sofie
Jurnal Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v2i2.4897

Abstract

This study aims to examine the effect of accrual and cash flow from operating for stock return expectation. It describes whether the information on accrual and cash flow from operating can be considered in assessing stock expected return. The data used in this study are secondary data taken from companies financial reports, Jakarta Composite Stock Price Index (IHSG), Individual Stock Price Index (IHSI), and Monthly Interest Rate (SBI).This study uses purposive sampling methods with six companies as sample from JII (Jakarta Islamic Index) for the period 2007-2013. Hypothesis testing uses panel regression with t test and F test. The result shows that accrual has a significant influence on stock expected return. Cash flow from operating also has a significant influence on stock expected return. Together, accrual and cash flow from operating, have significant influence stock expected return. Therefore it can be concluded that the information on accrual and cash flow from operating may benefit for investor to measure stock expected return.
PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Iswandika, Ryandi; Murtanto, Murtanto; Sipayung, Emma
Jurnal Akuntansi Trisakti Vol 1, No 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v1i2.4804

Abstract

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.