Jurnal Akuntansi Trisakti最新文献_第2页

IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN 实施可持续发展目标（SDGS），目标 8 在农业、畜牧业和渔业领域的可持续发展项目中的落实情况，以及在农业、畜牧业和渔业领域的可持续发展项目中的落实情况。

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.16234

Rahmat Handoyo, Sofie Sofie, Nurhastuty K. Wardhani

{"title":"IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN","authors":"Rahmat Handoyo, Sofie Sofie, Nurhastuty K. Wardhani","doi":"10.25105/jat.v10i1.16234","DOIUrl":"https://doi.org/10.25105/jat.v10i1.16234","url":null,"abstract":"The Sustainable Development Goals (SDGs) is a global development agenda which contains 17 goals and is divided into 169 targets with a period of achievement of up to 2030. This study aims to determine the real impact of implementing the 8 SDGs goals in Padas Village and Bonyokan Village by knowing the level of the understanding of micro business actors is the same as that of village and private stakeholders in realizing the targets on the criteria for goal 8 SDGs. In this study, researchers based on institutional theory with a qualitative and exploratory research method that used the 17 criteria of SDGsgoal 8 as a research basis. The unit of analysis is micro business actors, village stakeholders and private stakeholders. The results of the research show that SDGs Goal 8 has not been socialized effectively, both village stakeholders, micro business actors and private stakeholders. This can be seen from the low understanding of the respondents on the variables and sub-indicators of SDGs Goal 8. The implication of this research is the need to re-socialize the definitions and indicators of each SDGs to local governments, private stakeholders and the general public in order to realize the Goals SDGs by 2030.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134603726","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

PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI 诉讼风险对生命周期和法律专业知识对会计谨慎性影响的调节作用

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.16019

Meisy Meisy, Christina Dwi Astuti

{"title":"PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI","authors":"Meisy Meisy, Christina Dwi Astuti","doi":"10.25105/jat.v10i1.16019","DOIUrl":"https://doi.org/10.25105/jat.v10i1.16019","url":null,"abstract":"This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134185607","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 PERATAAN LABA DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN RISIKO PASAR SEBAGAI VARIABEL MODERASI 利润平衡和资本结构对企业价值的影响，其市场风险为温和变量

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.16233

Destria Melia Rahma, Hexana Sri Lastanti

引用次数: 1

PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 审计质量对印尼证券交易所上市的制造业公司的影响

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15050

Amanda Ayuputri, Felizia Arni Rudiawarni, Muhammad Wisnu Girindratama

引用次数: 0

DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS 调节杠杆债券评级的决定因素

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15604

S. Tambunan, Warsani Purnama Sari, Alfriado Leonard Noprian Dolok Saribu Dolok Saribu, Ahmad Prayudi, Dhian Rosalina, Y. Yusnaini

引用次数: 0

PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM 会计知识、社会化、会计标准和企业规模对EMKM财务报表质量的影响

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15230

Blathasar Malindar, Felry Agustina Sairmaly, Johanis Nifanngeljau, Paulus Laratman

{"title":"PENGARUH PENGETAHUAN AKUNTANSI, SOSIALISASI STANDAR AKUNTANSI DAN SKALA BISNIS TERHADAP KUALITAS LAPORAN KEUANGAN EMKM","authors":"Blathasar Malindar, Felry Agustina Sairmaly, Johanis Nifanngeljau, Paulus Laratman","doi":"10.25105/jat.v10i1.15230","DOIUrl":"https://doi.org/10.25105/jat.v10i1.15230","url":null,"abstract":"The purpose of this study is to determine the effect of accounting knowledge, socialization of SAK EMKM and scale of business on the preparation of financial statements which are based on the EMKM Financial Accounting Standards in the Tanimbar Islands. In this research, the data used are primary and secondary data. The population that will be used in this research is 69 SMEs. While in determining the sample using the sampling technique is total sampling, therefore the number of population that will be sampled, so it can be seen that the number of samples that will be used in this research is 69 MSMEs in the Tanimbar Islands. The data collection technique used in this research is a questionnaire. The data analysis technique used is using multiple linear regression analysis which will be assisted by using SPSS 26 software. The results found in this research are that accounting knowledge and socialization of SAK EMKM have no effect on the preparation of financial statements of EMKM Financial Accounting Standards, while on a business scale it has an effect on preparation of financial statements of EMKM Financial Accounting Standards","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123169546","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

DETERMINASI DALAM KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH 决定地方政府财务报表的质量

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15264

Sahala Purba, Rasdianta Purba

引用次数: 0

PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI 盈利能力和审计质量对利润管理的影响，其企业规模为温和变量

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15496

Syarif M Helmi, Ahmad Kurniadi, Muhammad Khairul Anam, Soraya Nurfiza

{"title":"PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI","authors":"Syarif M Helmi, Ahmad Kurniadi, Muhammad Khairul Anam, Soraya Nurfiza","doi":"10.25105/jat.v10i1.15496","DOIUrl":"https://doi.org/10.25105/jat.v10i1.15496","url":null,"abstract":"The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125602534","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

EKSPLORASI DILEMA INDEPENDENSI: STUDI FENOMENOLOGI AUDITOR INTERNAL PERGURUAN TINGGI 独立困境的探索:学院内部审计员学研究

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15368

Faris Afrizal, W. Handayani

引用次数: 0

PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI 对内部控制、告密系统和组织对防止欺诈的承诺的影响，以及作为温和型变量的个人道德的承诺

Jurnal Akuntansi Trisakti Pub Date : 2023-02-28 DOI: 10.25105/jat.v10i1.15818

Megawati Anggoe, Reskino Reskino

{"title":"PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI","authors":"Megawati Anggoe, Reskino Reskino","doi":"10.25105/jat.v10i1.15818","DOIUrl":"https://doi.org/10.25105/jat.v10i1.15818","url":null,"abstract":"The aims of this research were to verify the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; and to verify whether individual morality moderate the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention. The research method uses explanatory research, data collection techniques use primary data obtained from distributing questionnaires. The research sample consisted of 100 employees at state-owned banks consisting of Bank BNI, Bank BRI, Bank BTN, and Bank Mandiri. Data analysis techniques were carried out with the help of statistics, namely Structural Equation Modeling (SEM). The results of the study show that internal control, whistleblowing systems, organizational commitment, and individual morality have an effect on fraud prevention. Meanwhile, individual morality is able to moderate the influence between internal control, whistleblowing system, and organizational commitment to fraud prevention. Meanwhile, the magnitude of the influence of fraud prevention can be explained from the presence of internal controls, white blowing systems, and organizational commitment, as well as the moderating effect of individual morality at 81.2%.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129981883","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