Jurnal Akuntansi Trisakti最新文献_第3页

DETERMINANTS OF ENTERPRISE RISK MANAGEMENT (ERM) EFFECTIVENESS 企业风险管理(erm)有效性的决定因素

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14905

Driya Sudaryono Driya, Y. Augustine, B. Bambang

{"title":"DETERMINANTS OF ENTERPRISE RISK MANAGEMENT (ERM) EFFECTIVENESS","authors":"Driya Sudaryono Driya, Y. Augustine, B. Bambang","doi":"10.25105/jat.v9i2.14905","DOIUrl":"https://doi.org/10.25105/jat.v9i2.14905","url":null,"abstract":"This study examines determinants of enterprise risk management (ERM) effectiveness.Previous studies suggest that find evidence supporting an indirect effect of risk awareness onRM effectiveness. Furthermore, there is a need for an integrated approach to ERM. Based onsurvey data, the reserachers find evidence supporting an indirect effect of risk awareness onRisk Management (RM) Effectiveness. The study supports the use of risk tools strengthens therelationship between risk awareness and RM effectiveness. Moreover, risk awareness has apositive effect on RM through strategy integration, which helps managers to better recognizeand evaluate the risks. There is an indirect effect of risk awareness to ERM through risk tools.This study contributes to management accounting that there is a need of more intensesocialization and understanding to increase risk-conscious behavior in organization. This willlead to important information to determine risk awareness effectives. This study also has itslimitations. First, despite the sample size that relatively small, the sufficient to perform theintended analysis. Second, there may be other characteristics of ERM processes that were notreflected in this study. Future research could explore the aspects of ERM with more specificrespondents, such as those involved in initiating risk management programs and relevantregulators. Another area for future research is more specific factors that determines to thesuccess of an ERM system.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131344321","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 KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY 公司的复杂性、公司规模、引擎盖声誉和COVID-19大流行对延迟审计的影响

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14059

Fabian Cliff Manajang, Yohanes Yohanes

{"title":"PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI KAP, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY","authors":"Fabian Cliff Manajang, Yohanes Yohanes","doi":"10.25105/jat.v9i2.14059","DOIUrl":"https://doi.org/10.25105/jat.v9i2.14059","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dari kompleksitas perusahaan, ukuran perusahaan, reputasi KAP, dan pandemi covid-19 terhadap audit delay. Populasi penelitian adalah perusahaan jasa sektor transportasi yang terdaftar di BEI pada tahun 2018-2020 sebanyak 120 perusahaan, dengan sampel penelitian sebanyak 66 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan Analisa data menggunakan analisis regresi berganda. Pengolahan data menggunakan SPSS versi 26. Hasil penelitian menunjukan kompleksitas perusahaan, ukuran perusahaan, dan reputasi KAP tidak berpengaruh terhadap audit delay. Sedangkan, pandemi covid-19 memiliki pengaruh terhadap audit delay. Hal tersebut dikarenakan meningkatnya risiko-risiko audit yang menyebabkan auditor harus melakukan pemeriksaan risiko (risk assessment). Dan terganggunya kapabilitas auditor dalam pencarian bukti audit yang cukup dan benar diakibatkan oleh terbatasnya akses, perjalanan serta ketersediaan personel karena pertimbangan kesehatan sehingga berdampak pada waktu untuk auditor dalam merilis dan menyampaikan laporan keuangan secara tepat waktu. Dikaitkan dengan teori agensi dan teori kepatuhan, dimana dalam melakukan pengauditan laporan keuangan harus menggunakan kontrak kerja agar dapat mengatur seluruh hak dan kewajiban pada dua belah pihak, dan hal tersebut ada aturannya sehingga perusahaan yang go public harus menyampaikan laporan keuangan tepat waktu.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126611387","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 KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten) APARATUR能力、个人道德、组织文化、问责制实践和对管理村庄资金的欺诈预防的影响(在Prambanan街道、Klaten)的村庄经验研究)

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.13870

Lia Puspita Dewi, Kunti Sunaryo, R. Yulianti

引用次数: 0

PENGARUH KOMPLEKSITAS AUDIT, UKURAN PERUSAHAAN TERHADAP AUDIT FEE DENGAN AUDIT DELAY SEBAGAI MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 审计复杂性、公司规模的影响，随着印尼证券交易所上市制造公司的审计延迟而持续不断

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14012

Nathasya, Yohanes

引用次数: 0

PENGARUH ADVERTISING, CAPITAL EXPENDITURE, PENDIDIKAN CEO DAN PENDIDIKAN CFO TERHADAP TAX AVOIDANCE PADA SEKTOR PERBANKAN DI INDONESIA

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.15098

Salsabila Rachmasari Suharto, Dhia Naufal Rafi, H. Hasnawati

引用次数: 1

PERSEPSI KUALITAS LULUSAN AKUNTASI 对会计专业毕业生的质量感知

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14671

Murtanto Murtanto, Christina Dwi Astuti, Ice Nasyrah Noor, Harti Budi Yanti

引用次数: 0

PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK 集中所有权、委员会支持委员会和公司治理对税收积极性的影响

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14542

S. Suripto

{"title":"PENGARUH KEPEMILIKAN TERKONSENTRASI, KOMITE PENUNJANG DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK","authors":"S. Suripto","doi":"10.25105/jat.v9i2.14542","DOIUrl":"https://doi.org/10.25105/jat.v9i2.14542","url":null,"abstract":"This study aims to examine and analyze the effect of concentrated ownership, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management and corporate governance committee as proxy for the board of directors and independent commissioners on tax aggressiveness. The type of research used is quantitative associative. The population in this study are companies that are members of the energy sector listed on the Indonesia Stock Exchange in 2016-2020 as many as 53 companies. Determination of the sample of this study was carried out through purposive sampling technique and obtained 20 companies for five years so that the number of observation data obtained was 100 data. The data analysis technique uses panel data regression analysis with the help of Eviews version 10 as a measuring tool. The results showed that partially concentrated ownership and the audit committee had no effect on tax aggressiveness, the risk management committee had a significant positive effect on tax aggressiveness, and the board of directors and independent commissioners had no effect on tax aggressiveness. Simultaneously, ownership is concentrated, the supporting committees of the board of commissioners as proxy for the audit committee and the risk management committee and corporate governance as proxy for the board of directors and independent commissioners jointly affect tax aggressiveness. \u0000Keywords : Committees supporting committees of the board of commissioners; Concentrated Ownership; Corporate Governance; Tax Aggressiveness","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133361537","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 MODERATING ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE 环境管理会计对企业价值的调节作用

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14005

Dading Damas Wicaksono, Brigita Tarisa

引用次数: 3

PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN PERUSAHAAN SEBAGAI VARIABEL MODERASI 绿色会计与环境表现对金融表现的影响，将公司治理视为温和型变量

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14559

Kamila Ramadhani ., Muhamad Sena Saputra, Lidia Wahyuni

{"title":"PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN PERUSAHAAN SEBAGAI VARIABEL MODERASI","authors":"Kamila Ramadhani ., Muhamad Sena Saputra, Lidia Wahyuni","doi":"10.25105/jat.v9i2.14559","DOIUrl":"https://doi.org/10.25105/jat.v9i2.14559","url":null,"abstract":"Tujuan penelitian ini guna pengujian dampak penerapan green accounting serta kinerja lingkungan pada kinerja kuangan menggunakan tata kelola perusahaan sebagai variabel moderasi. Popilasi studi ini berupa bisnis manufaktur yang tercatat di BEI (Bursa Efek Indonesia) tahun 2018 – 2021. Pemilihan sampel memakai teknik pursosive sampling dalam 3 kriteria yang mengasilkan 18 bisnis yang bisa untuk diamati dan diteliti. Berdasarkan hasil analisa menunjukan bahwa, green accounting berdampak positif pada kinerja keuangan, Kinerja lingkungan berdampak positif pada kinerja lingkungan, tata kelola bisnis memperkuat green accounting pada kinerja keuangan, dan Tata kelola perusahaan memperkuat kinerja lingkungan pada kinerja keuangan.\u0000Abstract\u0000 \u0000The purpose of this study is to examine the impact of implementing green accounting and environmental performance on financial performance using corporate governance as a moderating variable. The population of this study is in the form of manufacturing businesses listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample selection uses a pursosive sampling technique in 3 criteria which results in 18 businesses that can be observed and researched. Based on the analysis results show that, green accounting has a positive impact on financial performance, environmental performance has a positive impact on environmental performance, business governance strengthens green accounting on financial performance, and corporate governance strengthens environmental performance on financial performance.\u0000 ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114668019","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

HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN 内部控制与家庭所有权和环境不确定性的关系

Jurnal Akuntansi Trisakti Pub Date : 2022-09-30 DOI: 10.25105/jat.v9i2.14762

Kennardi Tanujaya, Ameilia Cantikasari

{"title":"HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN","authors":"Kennardi Tanujaya, Ameilia Cantikasari","doi":"10.25105/jat.v9i2.14762","DOIUrl":"https://doi.org/10.25105/jat.v9i2.14762","url":null,"abstract":"Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally by reducing the amount of tax so as not to violate tax regulations. This research was to determine the effect of internal control on tax avoidance. This study also investigates whether family ownership moderate the relationship of internal control to tax avoidance and whether environmental uncertainty moderate the relationship of internal control to tax avoidance. This study uses a sample of non-financial companies. Total of 176 companies listed on the Indonesia Stock Exchange in 2017-2021 have met the research criteria and were used as research objects. The data analysis technique used panel regression. The results of the study prove that internal control has a significant negative effect on tax avoidance. Family ownership does not affect the relationship between internal control and tax avoidance when using the CETR measurement. The family does not strengthen the implementation of internal control to prevent material errors in reporting the company's financial statements. However, the results show that family ownership affects the relationship between internal control and tax avoidance when using the ETR measurement. Environmental uncertainty does not affect the relationship between internal control and tax avoidance. The external environment as measured by environmental uncertainty does not make any difference in the application of internal control. Recommendation for further research is that further researchers can add measurements other than CETR and ETR to measure tax avoidance variables, such as adding BTD (Book Tax Differences) measurements. Further researchers can add data samples other than the Indonesia Stock Exchange and increase the observation period so as to obtain better results.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"23 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127315682","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