发布求助
文献互助 智能选刊 最新文献

Jurnal Akuntansi Trisakti最新文献

筛选
英文 中文
PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA 印度尼西亚MANJERIAL绩效的预算特征研究的发展
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.12569
Ersanti Anggunan Dewi
{"title":"PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA","authors":"Ersanti Anggunan Dewi","doi":"10.25105/jat.v9i1.12569","DOIUrl":"https://doi.org/10.25105/jat.v9i1.12569","url":null,"abstract":"The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114566809","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 Koneksi Politik, Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Pengungkapan CSR Perusahaan 政治联系、家庭所有权和企业规模对企业披露的影响
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.10357
Surono Juwono
{"title":"Pengaruh Koneksi Politik, Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Pengungkapan CSR Perusahaan","authors":"Surono Juwono","doi":"10.25105/jat.v9i1.10357","DOIUrl":"https://doi.org/10.25105/jat.v9i1.10357","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris bahwa koneksi politik, kepemilikan keluarga, dan ukuran perusahaan memiliki pengaruh terhadap pengungkapan CSR perusahaan. Penelitian ini menggunakan metode kuantitatif sebagai pendekatan penelitiannya. Adapun seluruh perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) dan perusahaan Badan Usaha Milik Negara (BUMN) menjadi populasi dalam penelitian. Data diperoleh dari Bursa Efek Indonesia (BEI) yakni berupa data laporan tahunan dan laporan keberlanjutan perusahaan. Penentuan sampel dalam penelitian ini dilakukan dengan metode non probability sampling, melalui teknik penentuan sampel purposive sampling yang tujuannya untuk mendapat sampel representatif sesuai kriteria peneliti. Penelitian ini memanfaatkan analisis regresi berganda sebagai teknik analisis datanya, dengan menggunakan program SPSS versi 24.Berdasarkan pada data yang telah dikumpulkan dan pengujian yang telah dilakukan terhadap 56 sampel perusahaan dengan menggunakan model regresi berganda, maka dapat disimpulkan bahwa koneksi politik, kepemilikan keluarga, dan ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan CSR perusahaan go public dan perusahaan BUMN yang berada di Indonesia pada periode 2015-2019. ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130951524","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 STRUKTUR MODAL, STRUKTUR KEPEMILIKAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL 资本结构、所有权结构和企业年龄对社会责任披露的影响
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.10399
Ika Wahyuni
{"title":"PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL","authors":"Ika Wahyuni","doi":"10.25105/jat.v9i1.10399","DOIUrl":"https://doi.org/10.25105/jat.v9i1.10399","url":null,"abstract":"This study aims to determine the effect of the company's capital structure, company ownership structure and company age on the disclosure of social responsibility. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. A total of 41 companies were sampled in this study. The sampling technique used in this study was purposive sampling with predetermined criteria. The data used are in the form of financial reports and/or financial reports obtained from the IDX official website or reports from the company's website in the form of annual reports or sustainability reports. The results show that capital structure has no effect on CSR, institutional ownership has a negative effect on CSR. while foreign ownership and company age have a positive effect on CSR. The results of this study support the stakeholder theory and agency theory where a certain group of people has a great influence on the survival of the company.Keywords : capital structure; company ownership; structure company age; CSR","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126219851","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 Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019) 机构所有权对印尼制造商逃税的影响(2017-2019)
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.12717
Wildan Dwi Lastyanto, Doddy Setiawan
{"title":"Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019)","authors":"Wildan Dwi Lastyanto, Doddy Setiawan","doi":"10.25105/jat.v9i1.12717","DOIUrl":"https://doi.org/10.25105/jat.v9i1.12717","url":null,"abstract":"The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"188 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114358121","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
The Influence of Education, TNI-Polri Retirees and Independent Commissioners and Human Resources Development on Profitability 教育、TNI-Polri退休人员和独立专员以及人力资源开发对盈利能力的影响
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.12979
Novarialdi Novarialdi
{"title":"The Influence of Education, TNI-Polri Retirees and Independent Commissioners and Human Resources Development on Profitability","authors":"Novarialdi Novarialdi","doi":"10.25105/jat.v9i1.12979","DOIUrl":"https://doi.org/10.25105/jat.v9i1.12979","url":null,"abstract":"Abstract     This study aims to examine the effect of the educational background of the director of operations and the board of commissioners, the presence of retired TNI-Polri as commissioners, the proportion of independent commissioners and the cost of developing human resource competencies on on the financial performance of SOEs. Financial performance is proxied by Return on Assets (RoA), educational background is proxied by education according to the company's line of business, retired TNI-Polri as commissioners are proxied by the presence or absence of commissioners who are retired TNI-Polri . Independent commissioners are proxied by the number of independent commissioners to the number of commissioners, while competency development is projected by the realization of costs for development and training.The research sample consisted of 15 State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) during the period 2016 to 2019, so that 60 samples were obtained. The analytical method used to test the hypothesis in this study is the multiple regression analysis method of panel data. The results of this study indicate that the educational background variable has a negative effect on profitability, commissioners who come from retired TNI-Polri have no effect on profitability, the proportion of independent commissioners has a positive effect on profitability and the cost of developing human resource competencies has a positive effect on profitability. ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130520125","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 CORPORATE SOCIAL RESPONISBILITY, ENTERPRISE RISK MANAGEMENT DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP RELEVANSI NILAI
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.13120
Carla Josephine, Hasnawati Zainal
{"title":"PENGARUH CORPORATE SOCIAL RESPONISBILITY, ENTERPRISE RISK MANAGEMENT DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP RELEVANSI NILAI","authors":"Carla Josephine, Hasnawati Zainal","doi":"10.25105/jat.v9i1.13120","DOIUrl":"https://doi.org/10.25105/jat.v9i1.13120","url":null,"abstract":"This study aims to determine the effect of corporate social responsibility, enterprise risk management, and the characteristics of the board of directors on value relevance. The characteristics of the board of directors are broken down into two more variables, namely the proportion of female directors and the education level of the CEO. The value relevance proxy are measured by combining the ratio of price book value and earnings per share. The sample was selected using a purposive sampling method, which resulted in 40 companies in the consumer goods industry included in the Indonesia Stock Exchange for the period 2017-2020. This study uses multiple linear regression analysis which is processed using SPSS 23. The results of the analysis show that the corporate social responsibility variable, the proportion of female director and the CEO's education level have a positive influence on value relevance while the enterprise risk management variable has no effect on value relevance.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117313265","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 Impact of Corporate Social Responsibility, Audit Committee, and Financial Performance on Firm Value 企业社会责任、审计委员会和财务绩效对企业价值的影响
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.10645
Zulfa Rosharlianti, A. Pratiwi
{"title":"The Impact of Corporate Social Responsibility, Audit Committee, and Financial Performance on Firm Value","authors":"Zulfa Rosharlianti, A. Pratiwi","doi":"10.25105/jat.v9i1.10645","DOIUrl":"https://doi.org/10.25105/jat.v9i1.10645","url":null,"abstract":"This study aims to determine the impact of Corporate Social Responsibility, audit committee and financial performance on firm value. The population in this study is the consumer goods industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period as many as 64 companies. The example of this examination was dictated by purposive testing technique and got 31 organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2019 period so the all out example was 93 perceptions. The type of data used is secondary data obtained online through the www.idx.com. Speculation testing in this investigation utilizing various straight relapse examination. The test tool used is Eviews 9. The results of this study indicate that simultaneously Corporate Social Responsibility, audit committee and financial performance have a positive and significant effect on firm value. Partially, Corporate Social Responsibility has a negative and insignificant effect on firm value, while the audit committee and financial performance have a negative and significant effect on firm value.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128272752","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 STRENGTH OF GOOD CORPORATE GOVERNANCE IN MODERATING THE EFFECTS OF GREEN INTELLECTUAL CAPITAL ON GREEN COMPETITIVE ADVANTAGE AND FIRM PERFORMANCE 良好公司治理在调节绿色智力资本对绿色竞争优势和企业绩效影响中的作用
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.13353
Hexana Sri Lastanti, Y. Augustine
{"title":"THE STRENGTH OF GOOD CORPORATE GOVERNANCE IN MODERATING THE EFFECTS OF GREEN INTELLECTUAL CAPITAL ON GREEN COMPETITIVE ADVANTAGE AND FIRM PERFORMANCE","authors":"Hexana Sri Lastanti, Y. Augustine","doi":"10.25105/jat.v9i1.13353","DOIUrl":"https://doi.org/10.25105/jat.v9i1.13353","url":null,"abstract":"This study aims to determine the effects of intellectual capital on green competitive advantage and firm performance with good corporate governance as a moderating variable for this relationship. It uses primary data questionnaires distributed to employees with at least 3 years of working experience. The findings of this study show that green structural capital, green relational capital, and green intellectual capital have positive effects on green competitive advantage. Meanwhile, green human capital and green relational capital have positive effects on firm performance. On the other hand, green human capital has no effects on green competitive advantage. Likewise, green structural capital and green intellectual capital have no effects on firm performance. Good corporate governance heightens the effects of green structural capital, green relational capital, and green intellectual capital on green competitive advantage. Also, it heightens the effects of green human capital, green relational capital, and green intellectual capital on firm performance. Regardless of its positive effects, good corporate governance is unable to moderate the effects of green human capital on green competitive advantage and the effects of green structural capital on firm performance.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116237051","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
THE EFFECT OF DISCLOSURE OF SUSTAINABILITY REPORTING BASED ON GRI STANDARDS ON COMPANY PERFORMANCE (Study on Non-Financial Companies Listed on the SRI-KEHATI Index 2017-2019) 基于GRI标准的可持续发展报告披露对公司绩效的影响(以2017-2019年SRI-KEHATI指数非金融类上市公司为例)
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.10272
Yuyun Eriyanti
{"title":"THE EFFECT OF DISCLOSURE OF SUSTAINABILITY REPORTING BASED ON GRI STANDARDS ON COMPANY PERFORMANCE (Study on Non-Financial Companies Listed on the SRI-KEHATI Index 2017-2019)","authors":"Yuyun Eriyanti","doi":"10.25105/jat.v9i1.10272","DOIUrl":"https://doi.org/10.25105/jat.v9i1.10272","url":null,"abstract":"This research was conducted to test: (1) The effect of the economic dimension sustainability report disclosure on company performance; (2) The effect of the environmental dimension sustainability report disclosure on company performance; (3) The effect of disclosure of the social dimension sustainability report on company performance. The population of this study was 30 companies listed on the SRI-KEHATI index 2017-2019. Based on the purposive sampling method, the total sample of the study was 14 companies. Hypothesis testing is carried out in this study using multiple linear regression analysis with the help of SPSS version 26 software. The results showed that (1) the economic dimension has no effect on company performance (Tobin's Q) with a significance level of the economic dimension of 0.450. (2) The environmental dimension has an effect on company performance (Tobin's Q) with a significant level of the environmental dimension of 0.002. (3) The social dimension affects Company Performance (Tobin's Q) with a social dimension significance level of 0.000.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122665832","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 AUDITOR DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD 审核员能力和信息技术利用欺骗的影响
Jurnal Akuntansi Trisakti Pub Date : 2022-02-28 DOI: 10.25105/jat.v9i1.10294
Risma Choirunnisa
{"title":"PENGARUH KOMPETENSI AUDITOR DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD","authors":"Risma Choirunnisa","doi":"10.25105/jat.v9i1.10294","DOIUrl":"https://doi.org/10.25105/jat.v9i1.10294","url":null,"abstract":"This research aims to examine the effect of auditor competence and the use of information technology on the detection of fraud in financial statements partially and simultaneously. The competency variable that must be carried out is because one of the requirements in the Auditing Standards that must be possessed by auditors, the use of information technology is a skill that must be possessed by auditors in this digitalization era, because the audit object is the result of information technology processing. The research population is 8 Public Accounting Firms in the Bandung City area and registered with the Financial Services Authority. This research used simple random sampling, with 41 questionnaires. The analytical method used is multiple linear regression. The results of the study indicate that auditor competence has an effect on fraud detection, the use of information technology has no effect on fraud detection.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132603413","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信