Jurnal Akuntansi Trisakti最新文献

{"title":"PREDIKSI FINANCIAL DISTRESS BANK MENGGUNAKAN METODE BANKOMETER","authors":"Anna Nur Fadilah, M. Rois, Rikawati, Fakultas Ekonomi, Bisnis Politeknik, Negeri Semarang","doi":"10.25105/jat.v11i1.19538","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19538","url":null,"abstract":"Penelitian ini bertujuan untuk memprediksi financial distress bank pada Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling. Berdasarkan kriteria pengambilan sampel diperoleh 2 bank yang terdaftar di Bursa Efek Indonesia yang dapat dijadikan sampel penelitian. Metode yang digunakan adalah analisis deskriptif kuantitatif. Rasio keuangan yang digunakan dalam Metode Bankometer adalah Equity to Total Assets (EA), Loans to Total Assets (LA), Capital Adequacy Ratio (CAR), Capital to Total Assets (CA), Cost to Income Ratio (CI) dan Non- Performing to Loan Ratio (NPL). Hasil penelitian ini menunjukkan rata-rata kondisi perbankan sangat sehat (super sehat), karena rata-rata nilai S-Score subsektor perbankan lebih dari 70% selama tahun 2018-2022.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"8 11-12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140412551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INSTITUTIONAL OWNERSHIP MEMODERASI HUBUNGAN TAX HAVEN COUNTRY, MULTINATIONALITY DAN UKURAN KOMITE AUDIT PADA PRAKTIK THIN CAPITALIZATION","authors":"Andi Luvito, Iin Rosini, Suripto","doi":"10.25105/jat.v11i1.19097","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19097","url":null,"abstract":"The peculiarity of dainty capitalization rehearses in Indonesia uncovered by the Directorate General of Duties and the Assessment Equity Organization is firmly connected with global exercises and unfamiliar interests completed by multiple thousand unfamiliar organizations in Indonesia and is assessed to make misfortunes the condition of as much as 11 million bucks consistently. This study means to inspect and investigate institutional proprietorship directing the connection between duty sanctuary nation, multinationality and review panel size on slender capitalization. The kind of examination utilized is quantitative acquainted. The populace in this study are organizations that are individuals from IDX SMC Fluid which are recorded on the Indonesia Stock Trade in 2018-2022 upwards of 60 organizations. Saturated sampling was used to select the sample for this study, which included 60 businesses over a five-year period. This resulted in a total of 285 observations. The information examination strategy utilizes board information relapse investigation with te help of Eviews form 12 as an estimating device. The outcomes show that expense shelter nation and multinationality emphatically affected Meager Capitalization, review panel size affected Slim Capitalization, institutional proprietorship directs the connection between assessment asylum nation, multinationality and Slight Capitalization,Institutional Possession debilitates the connection between Board of trustees Size Review with Flimsy Capitalization.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"2 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140413787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH DIVERSITY AND EQUAL OPPORTUNITY, GREEN STRATEGY, DAN GREEN COMMITMENT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN SINGAPURA","authors":"Yenni Nuraini, Hexana Sri Lastanti","doi":"10.25105/jat.v11i1.19078","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19078","url":null,"abstract":"Sustainability report is one of important instrument in environmental, social and government reporting in companies. Disclosure of sustainability reports can reflect how the company contributes in efforts to implement sustainable commitments and strategies. Several factors that can encourage companies to disclose sustainability reports are diversity and equal opportunity, green strategy, and green commitment. This research aims to analyze whether there is an influence of diversity and equal opportunity, green strategy, and green commitment towards disclosure of sustainability reports, based on the Global Reporting Initiative (GRI) G4. The analysis techniques used in the research is a multiple linear regression method. The research design is quantitative causality supported by secondary data. The sampling technique uses purposive sampling method which focuses on 44 companies listed on the Indonesian Stock Exchange and Singapore Stock Exchange in the transportation and logistics sector throughout the period 2018 – 2022. The results of panel data model tests, hypothesis testing, and multiple regression analysis show that both green commitment and diversity & equal opportunity aspects have a positive effect on disclosure of sustainability reports, while green strategy has a negative effect on disclosure of sustainability reports. Therefore, it is recommended to conduct further research to find out why green strategy has a negative effect on sustainability report disclosure.\u0000Abstrak\u0000Sustainability report merupakan salah satu instrumen penting dalam pelaporan environmental, social, and government di perusahaan. Pengungkapan sustainability report dapat mencerminkan bagaimana perusahaan berkontribusi dalam upaya menerapkan komitmen dan strategi berkelanjutan. Beberapa faktor yang dapat mendorong perusahaan dalam mengungkapkan sustainability report di antaranya diversity and equal  opportunity, green strategy, dan green commitment. Penelitian ini bertujuan untuk menganalisis apakah terdapat pengaruh dari diversity and equal opportunity, green strategy, dan green commitment terhadap pengungkapan laporan keberlanjutan berdasarkan pada Global Reporting Initiative (GRI) G4. Teknik analisa yang digunakan dalam penelitian adalah metode linier regresi berganda. Design penelitian ini adalah kuantitatif kausalitas yang didukung oleh data sekunder. Teknik pengambilan sampel mengunakan metode purposive sampling yang berfokus pada 44 perusahaan di sektor transportasi dan logistik yang terdaftar pada bursa efek di Indonesia dan bursa efek Singapura sepanjang periode 2018 - 2022. Hasil uji model data panel, uji hipotesis, dan analisi regresi berganda menunjukan bahwa diversity and equal  opportunity berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan green strategy berpengaruh negatif terhadap pengungkapan laporan keberlanjutan, dan green commitment berpengaruh positif terhadap pengungkapan laporan keberlanjutan. Disarankan untuk melakukan lebih ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"12 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140410377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN KELUARGA TERHADAP KINERJA SAHAM DENGAN PROFITABILITAS SEBAGAI PEMEDIASI","authors":"Sutrisno Parintak, Amiruddiin, Syarifuddin Rasyid, Darmawati","doi":"10.25105/jat.v11i1.18817","DOIUrl":"https://doi.org/10.25105/jat.v11i1.18817","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh struktur modal dan kepemilikan keluarga terhadap profitabilitas perusahaan di pasar modal Indonesia, dengan mempertimbangkan potensi moderasi oleh tingkat profitabilitas. Dengan menggunakan desain penelitian kuantitatif, data diperoleh dari laporan keuangan tahunan 72 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Melalui analisis regresi berganda dengan alat SPSS, temuan menunjukkan bahwa struktur modal dan kepemilikan keluarga memiliki pengaruh signifikan positif terhadap profitabilitas. Selanjutnya, profitabilitas memoderasi hubungan antara struktur modal, kepemilikan keluarga, dan profitabilitas perusahaan. Hasil ini memberikan wawasan mendalam tentang faktor-faktor yang berkontribusi terhadap kinerja finansial perusahaan di pasar modal Indonesia, dengan implikasi untuk pengambilan keputusan strategis. Rekomendasi untuk penelitian selanjutnya termasuk pengeksplorasian dampak faktor eksternal, analisis industri-spesifik, dan integrasi pendekatan kualitatif untuk pemahaman yang lebih holistik.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140415048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE IMPACT OF IT GOVERNANCE PRACTICES ON PROFITABILITY: MEDIATING ROLE OF FINANCIAL TECHNOLOGY ADOPTION","authors":"Andi Nurlailiah Hamdiyani Andi, Idrianita Anis","doi":"10.25105/jat.v11i1.19418","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19418","url":null,"abstract":"Indonesia's economic recession in 2020 had an impact on the decrease in banking profitability. This situation encourages banks to formulate strategies that can increase profitability. IT governance can be a strategy for banks in minimizing the level of risk in using technology and determining the right technology investment for companies that can ultimately increase bank profitability. \u0000IT governance practices in this study use COBIT 2019. This study aims to empirically examine the effect of IT Governance practices on profitability through the mediating variable of technological innovation adoption. The population of this study is commercial banks listed on the IDX for the period 2017-2021. Sample selection using purposive sampling method, obtained a sample of 40 banks. The study used panel data estimation to test the direct effect using general least square and two stage least square for indirect effects. \u0000The results showed that IT governance practices had no direct effect on profitability. On the other hand, IT governance practices have a significant positive effect on the adoption of technological innovation. The results of indirect testing show that the adoption of technological innovation does not mediate the effect of IT governance practices on profitability. The results of this study provide practical implications for bank entities and policy recommendations related to the implementation of IT governance practices.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140418398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS","authors":"Ayunita Ajengtiyas, Saputri Mashuri, Peluang Pertumbuhan","doi":"10.25105/jat.v11i1.19428","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19428","url":null,"abstract":"This research is a quantitative study that aims to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Accounting conservatism as the dependent variable. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research prove that (1) growth opportunities do not have a significant effect on accounting conservatism. (2) bonus plans have no significant effect on accounting conservatism. (3) political costs do not have a significant effect on accounting conservatism. (4) tax incentives have a significant effect on accounting conservatism. And (5) CEO retirement has a significant effect on accounting conservatism","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"32 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140425002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EVALUASI REFORMASI BIROKRASI DENGAN MENGGUNAKAN MODIFIKASI INDEKS PENGELOLAAN ASET","authors":"Octarina Yuhani, D. Setyaningrum","doi":"10.25105/jat.v11i1.18864","DOIUrl":"https://doi.org/10.25105/jat.v11i1.18864","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk memberikan usulan perbaikan dalam penerapan Indeks Pengelolaan Aset dalam mengukur kinerja Barang Milik Negara sebagai Indikator antara dalam pelaksanaan evaluasi Reformasi Birokrasi. Metode yang digunakan dalam penelitian ini menggunakan pendekatan penelitian kualitatif berupa studi kasus dengan objek penelitian pada Direktorat Jenderal Kekayaan Negara yang merupakan unit kerja yang memiliki kewenangan dalam merumuskan kebijakan pengelolaan Barang Milik Negara. Pengumpulan data dilakukan melalui penelaahan dokumen dan literature terkait serta pelaksanaan wawancara semi terstruktur. Hasil dari penelitian ini menggambarkan permasalahan yang masih memerlukan perbaikan signifikan dalam penerapan Indeks Pengelolaan Aset baik dari aspek proses, people, dan toolsnya sehingga tujuan pengelolaan barang milik negara yang efektif dan efisien dapat terwujud.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"68 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH FRAUD HEXAGON, INTERNAL CONTROL, DAN FINANCIAL DISTRESS TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN","authors":"Nugroho Inggil Nugroho, Murtanto Murtanto","doi":"10.25105/jat.v11i1.19447","DOIUrl":"https://doi.org/10.25105/jat.v11i1.19447","url":null,"abstract":"This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"13 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PROSES PENGAKUAN DAN PENGUKURAN ASET TAK BERWUJUD DATA DAN INFORMASI GEOSPASIAL: KELEMAHAN DAN KENDALA","authors":"Nur Sumi, Mina Rosdiana, Viska Anggraita","doi":"10.25105/jat.v11i1.18709","DOIUrl":"https://doi.org/10.25105/jat.v11i1.18709","url":null,"abstract":"The purpose of this study is to analyze the implementation and constraints and provide recommendations in the process of recognition and measurement of intangible assets of basic geospatial data and information. This research uses a qualitative method through a case study at the Geospatial Information Agency. Data collection methods were conducted by document analysis, observation, and in-depth interviews with policy implementers and related management. The results showed that there are implementation weaknesses and obstacles in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information. Weaknesses occurred in implementation including the budgeting process, budget execution, and reporting. Implementation weaknesses that occurred included the absence of involvement of the Government Internal Supervisory Apparatus in budget revisions, the absence of standardized submission forms, corrections in the reporting section that were not communicated to the budgeting and implementation sections, and capital expenditure returns that had not been integrated with the asset module. In addition, obstacles also occur, including communication factors, resources, dispositions, and bureaucratic structures that occur simultaneously with each other. This research provides recommendations for guideline revisions and practical mechanisms to properly implement the guidelines in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"22 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140425070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KUALITAS LAPORAN KEUANGAN: LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN INTERNASIONAL CFO","authors":"Melania Berta Uli, Ferby Mutia Edwy","doi":"10.25105/jat.v11i1.18806","DOIUrl":"https://doi.org/10.25105/jat.v11i1.18806","url":null,"abstract":"Quality financial reports are very necessary for the smooth running of company operations. Companies need competent managers to improve the quality of financial reports. Incompetent managers can result in poor-quality financial reports, causing information asymmetry, damage to the company's reputation, and decreased investor confidence which can hamper the company's operational activities. This research aims to determine the effect of the Chief Financial Officer (CFO) who is a graduate of a reputable university and has international experience in the field of finance on the quality of financial reports. This research was conducted on 563 companies listed on the IDX from 2010 to 2019. Through regression Generalized Least Square (GLS), research finds that CFOs who graduate from reputable universities tend to be able to improve the quality of financial reports, but not CFOs who have international experience in the financial sector. This research shows that the CFO's educational background is very important in supporting the improvement of the quality of financial reports. Therefore, companies must pay attention to the CFO's educational background to support the manager's performance in improving the quality of financial reports.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"14 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}