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PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4975
W. Lestari
{"title":"PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA","authors":"W. Lestari","doi":"10.25105/JAT.V6I1.4975","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4975","url":null,"abstract":"The purpose of this study is to explain that the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta has been effective. This study uses primary data which obtained by distributing questionnaires and measured by using Likert Scale. The sample used in this study was Small Medium Enterprise in Jakarta especially West Jakarta, using convenience sampling method. The result of this study is the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta with highly effective results are indicators of character deduction and/or collection, subject to VAT Tax, taxpayer obligations in the self assessment system, the depositing and reporting time.  The indicators with effective results are tax subject, tax object and installment of WHT article 25. Meanwhile the indicators with less effective results are tariffs, compensation for losses and the timing of applying the PP No. 46 of 2013","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114225675","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}
引用次数: 0
PENGARUH REMUNERASI DEWAN DIREKSI, LEVERAGE DAN EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI 董事会调整、杠杆和审计委员会对企业规模为温和变量的利润质量的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.5245
Christin Agustina, S. Mulyani
{"title":"PENGARUH REMUNERASI DEWAN DIREKSI, LEVERAGE DAN EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI","authors":"Christin Agustina, S. Mulyani","doi":"10.25105/JAT.V4I2.5245","DOIUrl":"https://doi.org/10.25105/JAT.V4I2.5245","url":null,"abstract":"The purpose of this research is to determine the influence of director remuneration, leverage, and audit committee effectiveness on earnings quality with size of company as moderating variable. The independent variables in this model are director remuneration, leverage, audit committee effectiveness, and size of company. The dependent variable is earnings quality. Dependent variable measured with Quality Earnings Ratio (QER).            Data for this research were obtained by the company's financial statement and annual report and the Indonesia Stock Exchange’s website (BEI). Sample that used in this research are 39 companies listed on the BEI for the period 2013-2017. The sampling technique used was purposive sampling method. This research uses moderating multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result of this research shows that director remuneration has positive influence on earnings quality. Leverage has positive influence on earnings quality. Audit committee effectiveness has positive influence on earnings quality. The size of company has no influence on earnings quality. The size of company is proven not to strengthen the positive influence of director remuneration, leverage, and audit committee effectiveness on earnings quality. ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123817386","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}
引用次数: 6
PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING) 审计师对创造性会计工作动机的看法
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4840
Elisabeth Juliaz Solicha, Deliza Henny
{"title":"PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING)","authors":"Elisabeth Juliaz Solicha, Deliza Henny","doi":"10.25105/JAT.V5I1.4840","DOIUrl":"https://doi.org/10.25105/JAT.V5I1.4840","url":null,"abstract":"This research objective is to know how the perception of senior and junior auditors, whether there are differences between them, regarding of creative accounting practices conducted by the auditee. This research sample are consist of auditor at public accounting firms in the area of Tangerang and Jakarta with 86 respondents. Data were obtained from questionnaires which distributed to the research place. Tests on this research using validity test, reliability test and hypotheses test through independent sample t test. The results of this research stated that the whole auditors (senior or junior) agree with the creative accounting practice done by auditee and there were no difference in perception between senior and junior auditors on the creative accounting practice that assessed by three components of assessment, that are business ethics, quality of financial statements and manager motivation","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116205230","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}
引用次数: 0
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND IMPLEMENTATION OF CORPORATE GOVERNANCE MECHANISM ON FIRM VALUE 盈利能力、资本结构和公司治理机制的实施对公司价值的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4872
Rina Hartanti, Fahri Yulandani, M. Riandi
{"title":"THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND IMPLEMENTATION OF CORPORATE GOVERNANCE MECHANISM ON FIRM VALUE","authors":"Rina Hartanti, Fahri Yulandani, M. Riandi","doi":"10.25105/JAT.V6I1.4872","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4872","url":null,"abstract":"The purpose of this study is to explain the effect of Profitability, Capital Structure, and the application of Good Corporate Governance to Firm Value. The population of the study includes companies registered in the LQ-45 which are listed on the Indonesia Stock Exchange for the period 2015-2017. The technique of determining the sample used is purposive sampling. This study uses a multiple linear regression approach. Based on the results of testing, this study proves that profitability, capital structure, and the application of the GCG mechanism together affect firm value. This study also proves that partially profitability proxied by ROA and Managerial Ownership has a positive effect on Firm Value. The results showed that capital, which is proxied by DER and GCG, which is proxied by Institutional Ownership, does not have a positive effect on Corporate Value","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121522332","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}
引用次数: 3
ASIMETRI INFORMASI, FAKTOR INDIVIDUAL DAN FRAUD PENGADAAN BARANG/JASA 信息不对称、个人因素和商品/服务欺诈
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4945
Laeli Budiarti, Ananti Putri Rahayu, Sudjono Sudjono
{"title":"ASIMETRI INFORMASI, FAKTOR INDIVIDUAL DAN FRAUD PENGADAAN BARANG/JASA","authors":"Laeli Budiarti, Ananti Putri Rahayu, Sudjono Sudjono","doi":"10.25105/JAT.V6I1.4945","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4945","url":null,"abstract":"The purpose of this study is to determine the effect of information asymmetry and invidual factors such as compensation satisfaction, locus of control and competency on the tendency for doing fraud in procurement of goods/services. The population in this study are all employees of Procurement Services Unit (ULP), Procurement Official (PP) and Committing Officer (PPK) in all State Universities in DKI Jakarta Province. This research uses saturated sampling technique, where the entire research population is used as respondent. Multiple linear regression is used to analysis the data. The results shows that asymmetry of information has no significant influence on the tendency of individuals in fraud procurement of good/services. Compensation satisfaction has no significant influence on individual tendencies in fraud procurement of goods/services. Moreover, External locus of control and competence have a positive influence and significant on the tendency of individuals to commit fraud in procurement of goods/services","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133933524","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}
引用次数: 1
EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND CORPORATE GOVERNANCE ON COMPANY VALUE 企业社会责任、盈利能力和公司治理对公司价值的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4863
Ati Kushariani, R. Ananda, M. Riandi
{"title":"EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, AND CORPORATE GOVERNANCE ON COMPANY VALUE","authors":"Ati Kushariani, R. Ananda, M. Riandi","doi":"10.25105/JAT.V5I1.4863","DOIUrl":"https://doi.org/10.25105/JAT.V5I1.4863","url":null,"abstract":"This study aims to determine the effect of corporate social responsibility, profitability, and the corporate governance on company value. The sample consisted of 14 mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sample was selected based on the purposive sampling method, and the data used in this study was secondary data. The method used in this study uses multiple linear regression. Based on the results of this study it can be concluded that corporate social responsibility does not influence on company value; profitability has a significant positive effect on company value; institutional ownership has a significant positive effect on company value; managerial ownership does not effects company value; and independent commissioners have a significant positive effect on company value.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123934116","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}
引用次数: 6
THE EFFECT OF STAKEHOLDERS’ PRESSURE AND CORPORATE FINANCIAL PERFORMANCE ON TRANSPARENCY OF SUSTAINABILITY REPORT 利益相关者压力和企业财务绩效对可持续发展报告透明度的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4867
Y. Nilawati, Elis Purwanti, Fithri Alvionita Nuryaman
{"title":"THE EFFECT OF STAKEHOLDERS’ PRESSURE AND CORPORATE FINANCIAL PERFORMANCE ON TRANSPARENCY OF SUSTAINABILITY REPORT","authors":"Y. Nilawati, Elis Purwanti, Fithri Alvionita Nuryaman","doi":"10.25105/JAT.V5I2.4867","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.4867","url":null,"abstract":"The purpose of this research is to investigate the effect of stakeholder’s pressure and corporate financial performance on transparency of sustainabilty report. The population of this research comprises as State-owned Enterprise (SOE) listed on Indonesia Stock Exchange (IDX) during years 2013-2017. The technique of determining the sample used purposive sampling. This research uses a multiple linear regression. Form this research, proved that environmental sensitive industry, investor oriented industry, and corporate financial performance have effect simultaneously toward transparency of sustainabilty report. This research also proved that partially environmental sensitive industry, investor oriented industry, and corporate financial performance have positive effect toward transparency of sustainabilty report.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125240917","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}
引用次数: 2
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT 鹏嘉企业社会责任、公司治理、鹏嘉企业风险管理
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.4854
Rafika Melani, Idrianita Anis
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT","authors":"Rafika Melani, Idrianita Anis","doi":"10.25105/JAT.V4I2.4854","DOIUrl":"https://doi.org/10.25105/JAT.V4I2.4854","url":null,"abstract":"The purpose of this study was to examine the influence of corporate social responsibility disclosure, the effectiveness of the board of commissioners, institutional ownership and implementation of SFAS 60 (revised 2010) on the enterprise risk management disclosure. The data used in this research is secondary data, , obtained the annual report of the banking industry company listed on the Indonesia Stock Exchange. The population of this research is the banking industry companies listed in Indonesia Stock Exchange during the years 2009-2015, amounting to 161 companies. The collection of samples using purposive sampling method by selecting predefined criteria. This study uses multiple regression analysis. The results of this study indicate that not all independent variables showed a significant effect on the dependent variable. CSR disclosure and effectiveness of the board of commissioners has a positive effect on enterprise risk management disclosure. Meanwhile, institutional ownership has no effect on the enterprise risk management disclosure and the application of SFAS 60 (Revised 2010) has no effect on the enterprise risk management disclosure","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127339339","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}
引用次数: 1
PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2013-2017
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4848
R. Octaviani, Sofie Sofie
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2013-2017","authors":"R. Octaviani, Sofie Sofie","doi":"10.25105/JAT.V5I2.4848","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.4848","url":null,"abstract":"This study is aimed to examine the effect of good corporate governance, capital intensity ratio, leverage and financial distress on tax aggressiveness. Using samples from mining sectors listed on the Indonesia Stock Exchange in period 2013-2017, the data will be examined with random effect approach method. The results of this study good corporate governance of the managerial ownership and institutional ownership not effect on tax aggressiveness, meanwhile independent commissioners affect positive significantly on tax aggressiveness. While from capital intensity ratio which affect positive significantly on tax aggressiveness. In addition, leverage affect negative significantly on tax aggressiveness and financial distress variable, does not effect on tax aggressivess.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125863760","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}
引用次数: 15
THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT 公司治理、公司规模和杠杆对盈余管理的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4869
M. Mayasari, Ayu Yuliandini, Intan Indah Permatasari
{"title":"THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT","authors":"M. Mayasari, Ayu Yuliandini, Intan Indah Permatasari","doi":"10.25105/JAT.V6I1.4869","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4869","url":null,"abstract":"The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"217 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114015090","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}
引用次数: 6
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