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Jurnal Magister Akuntansi Trisakti
Published by Universitas Trisakti
ISSN : -     EISSN : 23390859     DOI : -
Core Subject : Economy,
Jurnal Magister Akuntansi Trisakti (JMAT) has published formerly through e-journal by Magister Akuntansi Universitas Trisakti since Febuary 2014, two times a year, (Febuary and September). The aim of Jurnal Magister Akuntansi Trisakti to disseminate research result in auditing (especially forensic), tax, financial, management and public accounting.
Arjuna Subject : -
Articles 60 Documents
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014) Widya Puspitaningsih, Rizki; Tohir Pohan, Hotman
Jurnal Magister 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/jmat.v3i1.4966

Abstract

The purpose of this study is to examine the effect of ownership structure, profitability, firm size, and firm age on Corporate Social Responsibility disclosure. Sample consists of 87 manufacturing firms in Indonesia Stock Exchange in 2014. Multiple regression test is used to test hypothesis developed in this study. Result of this study show that firm size has significantly positive influence on CSR disclosure, whereas ultimat ownership has significantly negative influence on Corporate Social Responsibility disclosure. Foreignt ownership, blockholder ownership, profitability, and firm age, on the other hand, do not have significant influence on CSR disclosure
PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PERBANKAN Ariyani, Ratna Desi; Gunawan, Juniati
Jurnal Magister 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/jmat.v1i2.4937

Abstract

This study aimed to examine the effect of GCG disclosures and CSR disclosures on banking company performance that listed on the Stock Exchange 2005-2010. Measurement of GCG disclosures using IGCG and CSR disclosures measured using ICSR. Banking company performance measured using ROA and ROE. Hypothesis testing is done using multiple regression analysis. The results showed that each GCG and CSR disclosures has significant influence on banking company performance. Percentage of GCG disclosures was tends to increase and CSR disclosures fluctuated. These mean that banking companies have started realizing the benefits of the implementing GCG and CSR. In the long term, it is expected to continue to increase the banking company performance, enjoy a good market performance that will be enjoyed by the general public.         
PERBEDAAN PENYIMPANGAN PENGELOLAAN KEUANGAN NEGARA SEBELUM DAN SESUDAH DILAKUKANNYA PENILAIAN INISIATIF ANTI KORUPSI PADA KEMENTERIAN XYZ Kusumaningtyas, Tri Rahayu; Dwimulyani, Susi
Jurnal Magister 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/jmat.v2i2.4957

Abstract

This study was conducted to compare and obtain empirical evidence of differences in state financial management irregularities before and after the assessment of anti-corruption initiative of the Ministry of XYZ in 2005 - 2014. The hypothesis was tested that irregularities in the financial management of the state prior to the assessment of anti-corruption initiatives differ significantly than after the assessment of anti-corruption initiatives.Design research is comparative quantitative research, the variable is assessment of anti-corruption initiatives and irregularities in the management of state finances. The sample in this study using nine of the 10 Echelon Unit in the Ministry XYZ conducted an audit by the Inspectorate General of the Ministry of XYZ from 2005 through 2014. Statistical tests performed using Wilcoxon Signed-Ranks Test with significance level used was 0.05.Results of Wilcoxon Signed-Ranks Test can be delivered as follows: 1) the average value of the state's financial findings before assessment of anti-corruption initiatives greater than after assessment of anti-corruption initiatives; 2) the difference between the findings of state finances after assessment of anti-corruption initiatives and before assessment of anti-corruption initiatives negative value, means the value of the state's financial findings after doing assessment of anti-corruption initiatives smaller than before assessment of anti-corruption initiatives; and 3) irregularities in financial management of state prior to assessment of anti-corruption initiatives significantly different than after assessment of anti-corruption initiatives.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Firaus, Alfani; Herawaty, Vinola; Tjin, Andy
Jurnal Magister 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/jmat.v3i2.4981

Abstract

The objective of this research is to analyze: the influence of firm’s size on capital structure, the influence of profitability on capital structure, the influence of business risk on capital structure, the influence of time interest earned on capital structure, the influence of asset growth on capital structure, the influence of liquidity on capital structure, the influence of asset structure on capital structure, and the influence of managerial ownership on capital structure The research was conducted in the companies listed in Indonesian Stock Exchange except for banks and other financial companies during 2012-2015 observation period. This research is developed based on the previous research carried out by Firnanti (2011). The total samples taken by using purposive sampling method were 130 companies out of 351 companies. Multiple regression is used to analyze the hypothesis of this study.The result of this research found that (1) the size of the company's has a positive effect on the capital structure, (2) profitability has an adversely affect on the capital structure, (3) the business risk has no effect on capital structure, (4) time interest earned has no effect on the capital structure, (5 ) asset growth has a positive effect on the capital structure, (6) liquidity has a positive effect on the capital structure, (7) assets structure has a positive effect on the capital structure, and (8) managerial ownership affect positively on the capital structure.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Gandasari, Imas; Herawaty, Vinola
Jurnal Magister 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/jmat.v2i1.4942

Abstract

The purpose of this study was to examine the influence of return on assets, net profit margin, dividend payout ratio, financial leverage and firm age to income smoothing moderated good corporate governance as well as to test the size of the company that will control the income smoothing. This study used logistic regression test. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 174 firms from 2011-2013. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 20. Based on the analysis it can be concluded that the dividend payout ratio negatively affect income smoothing, while the return on assets, net profit margin, financial leverage¸ firm age no significant effect on income smoothing. Good corporate governance can only moderate the effect of the dividend payout ratio to income smoothing. The size of the company as variable controls of an effect on income smoothing. 
AUDIT FORENSIK TERHADAP PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA (STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN RI) Lediastuti, Vita; Subandijo, Umar
Jurnal Magister 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/jmat.v1i1.4933

Abstract

This study aimed to compare the theory with the practice of forensic audit on field audit of the Goverment Financial Management and Its Reporting in joint audit activities of the financial year 2009 at The Ministry of National Education Inspectorate General conducted by the Auditor BPK RI. In addition, the study was conducted to analyze the internal control system as well as the identification of fraud that occurs in these activities. The results shows that the auditors of BPK RI have implemented some of the audit techniques that exist in forensic audit theory. The system of internal control and accountability in managing public finance influence on the size of the potential for fraud. The weakness of the internal control system led to a fraud committed in the management and accountability of state finances the joint audit activities of the Inspectorate General of the Ministry of National Education in financial year 2009, among others, the abuse of authority and accountability of the use of fictitious letters in accountability activities trips.
FAKTOR-FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA Wihardiningrum, Sawiji; Aryanti, Titik
Jurnal Magister 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/jmat.v2i2.4961

Abstract

The aim of this study is to examine the factors affecting book tax gap and the persistence of earnings. Factors which are predicted affect the book tax gap are fixed asset and intangible assets, revenue movements, tax loss carried forward balance and size of the company. Meanwhile variables in which affect earning persistance are the component of temporary book tax gap and permanent book tax gap and the control variable such as Return on Asset movement (ΔROA), size of the company, operating cash flow dan accrual.The result suggests that, fixed asset and intangible assets and the size of the company affect the book tax gap, meanwhile tax loss carried forward and revenue growth are not affecting the book tax gap. Book tax gap component variable, return on assets movement, the size of the company, operating cash flows and accruals affect the persistence of earning. Referring to the book tax gap component test, variabel book tax gap such as amortisation, allowance for inventory obsolence, allowance for post service liability, subidiary’s income, and income which are not subject to Income Tax are not affecting the persistence of earning.
ANALISIS PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Dirawati Pohan, Citra; Dwimulyani, Susi
Jurnal Magister 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/jmat.v4i1.4986

Abstract

This study examines the effect of financial performance, Good Corporate Governance and Corporate Social Responsibility on the value of the firm in mining companies in the Indonesian Stock Exchange. Basically, the concept of Good Corporate Governance and Corporate Social Responsibility is a concept that should be implemented in the company. The population used in this study is a mining company listed on the Indonesia Stock Exchange. Sample that used in this study are 15 companies with 3 (three) years observation from 2007 to 2009. Purposive sampling method was used in this research to obtain the samples. Data were analyzed using multiple regression analysis with SPSS version 22. Independent variables in this research are performance of firm that consist of Return on Asset and Debt to Equity Ratio; Good Corporate Governance that consist of size of board of commisiories, independency of committees member, and size of audit committees; and Corporate Social Responsibility. Dependent variable are the performance of firm that proxy by Price to Book Value. The results showed that Return on Asset, size of board of commisiories, and independency of committees’ member has a positive influence on the value of firm (Price to Book Value). While Debt to Equity Ratio, size of audit committees and Corporate Social Responsibility does not affect the value of the firm (Price to Book Value).
PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KEPEMILIKAN ASING TERHADAP PRAKTIK MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Parulian Siregar, Nicholas; Herawaty, Vinola
Jurnal Magister 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/jmat.v3i1.4968

Abstract

The objective of the study is to analyze how the board size, independent commissioner, audit committee effectiveness, external auditor quality, institutional share ownership, managerial share ownership as a component of corporate governance and also foreign ownership that moderated with profitability have an effect to earning management practices in manufacturecompanies which listed in Indonesia Stock Exchange.Sampling techniques using a purposive sampling method. This research using 56 manufacture companies which listed in Indonesia Stock Exchange in the period of 2011-2015 as a samples.The result of this research are managerial share ownership has  a negative effect on earnings management practices whereas board size, independent commissioner, audit committee effectiveness,external auditor quality,institutional share ownership and foreign ownership has no effect on earnings management practices. This research is also showed that profitability has no effect on moderating correlation between all independent variables and earnings management practices.
FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta) Sulastri, Sulastri
Jurnal Magister 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/jmat.v1i2.4938

Abstract

This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. The results showed that there is an influence of all three factors, namely fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization.