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
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN 知识资本泄漏和企业价值盈利能力的影响
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.7631
Muhammad Rivandi, Renil Septiano
{"title":"PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN","authors":"Muhammad Rivandi, Renil Septiano","doi":"10.25105/jat.v8i1.7631","DOIUrl":"https://doi.org/10.25105/jat.v8i1.7631","url":null,"abstract":"The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131249982","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: 10
ASIMETRI INFORMASI MEMODERASI PENGARUH EARNING PERSISTENCE DAN INCOME SMOOTHING TERHADAP FUTURE EARNING RESPONSE COEFFICIENT 采用非计量信息、记忆、盈余持续性、收入平滑等方法计算未来盈余反应系数
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.7480
Sistya Rachmawati
{"title":"ASIMETRI INFORMASI MEMODERASI PENGARUH EARNING PERSISTENCE DAN INCOME SMOOTHING TERHADAP FUTURE EARNING RESPONSE COEFFICIENT","authors":"Sistya Rachmawati","doi":"10.25105/jat.v8i1.7480","DOIUrl":"https://doi.org/10.25105/jat.v8i1.7480","url":null,"abstract":"Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh earning persistence dan income smoothing terhadap future earning response coefficient (FERC) dengan asimetri informasi sebagai variabel moderasi. FERC merupakan informasi yang memungkinkan perusahaan memiliki pengetahuan tertentu mengenai future earnings pada saat perusahaan mengetahui current stock price, sehingga harga saham dapat merupakan sinyal terhadap future earnings. Metodologi penelitian yang digunakan adalah Moderated Regression Analysis (MRA), sampel penelitian adalah 86 perusahaan manufaktur yang terdaftar pada Bursa Efek Indoensia selama periode 2013 s/d 2017 dengan demikian terdapat 430 observasi, metode pengambilan sampel menggunakan purposive sampling. Penelitian menunjukan bahwa hanya variabel income smoothing yang memiliki pengaruh signifikan terhadap future earning respon koefisien, selanjutnya asimetri informasi mampu memperkuat pengaruh income smoothing terhadap future earning response koefisien. Sedangkan variabel kontrol yang memiliki pengaruh signifikan terhadap future earning respon koefisien hanya variabel invesment opportunity set dan audit committe. Kontribusi penelitian ini agar perusahaan dapat memperhatikan faktor-faktor yang dapat mempengaruhi FERC agar dapat memprediksi laba di masa yang akan datang.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128457300","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
ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD ) 村务会计分析，以防止会计欺诈
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8156
L. D. Ekasari, Ahmad Mukoffi, Felagiana Tato, Johanis Nifanngeljau
{"title":"ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD )","authors":"L. D. Ekasari, Ahmad Mukoffi, Felagiana Tato, Johanis Nifanngeljau","doi":"10.25105/jat.v8i1.8156","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8156","url":null,"abstract":"Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130302124","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
CEO-CFO SOCIAL TIES, KOMPETENSI AUDITOR INTERNAL, DAN MANAJEMEN LABA 首席财务官社会技能、内部审计师和利润管理
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8650
Khairanis Yulita
{"title":"CEO-CFO SOCIAL TIES, KOMPETENSI AUDITOR INTERNAL, DAN MANAJEMEN LABA","authors":"Khairanis Yulita","doi":"10.25105/jat.v8i1.8650","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8650","url":null,"abstract":"Social ties can be a synergy to increase or decrease a distortion. Jiwasraya phenomenon in Indonesia is one example of the social ties between Chief Executive Officer and Chief Financial Officer being abused to conspire and beautify financial reports by earnings management. Internal auditor have a role to ensure that all company operations do not deviate from existing standards and regulations. The purpose of this study is to examine the effect of Chief Exeutive Officer-Chief Financial Officer social ties on earnings management and to interact that effect with internal auditors competency, which is the difference between this study and previous research. The research samples are non-financial state-owned companies listed on the IDX for the 2015-2019 period with a total of 79 companies. The research method uses Moderated Regression Analysis. The results show that Chief Exeutive Officer-Chief Financial Officer social ties has a negative effect on earnings management and internal auditor’s competency doesnt not moderate that effect. The conclusion of this study is the social ties that exist between the board directors, especially CEO and CFO can increase synergy and cooperation in the way to minimize opportunistic behavior. Future research can consider another proxy for social ties especially personal ties and also internal audit function.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121963751","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
FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH 影响地方政府财务报表信息质量的因素
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8718
Siti Qomah
{"title":"FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"Siti Qomah","doi":"10.25105/jat.v8i1.8718","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8718","url":null,"abstract":"This research was conducted to recognize the implementation of the implementation of government accounting standards, internal control systems, human resource competence, and information utilization of information on the quality of local government financial statements. Quantitative is used for approaches in this study. In the Financial Agency of Boyolali Regency of the election of the research for research. With the amount of 63 employees used as samples. Sampling with purposive sampling. Data collection with the spread of questionnaire. The method of data analysis used is multiple linier regression analysis. The results of this study prove that the effect of the implementing government accounting standards and internal control system have an effect on the qualityof local government financial reports, otherwise competence of human resources and information technology utilization does not affect the quality of local government financial statement.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122693722","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 GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN 公司治理的影响，公司规模和企业税收优惠的盈利能力
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8679
Delitha Magfira E.G, Murtanto Murtanto
{"title":"PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN","authors":"Delitha Magfira E.G, Murtanto Murtanto","doi":"10.25105/jat.v8i1.8679","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8679","url":null,"abstract":"The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"174 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124281319","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
TOPIK BALANCE SCORECARD DALAM LITERATUR AKUNTANSI DI INDONESIA: STUDI BIBLIOGRAFI 印度尼西亚会计文献:参考书目
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8611
Maya Aulia Saputri
{"title":"TOPIK BALANCE SCORECARD DALAM LITERATUR AKUNTANSI DI INDONESIA: STUDI BIBLIOGRAFI","authors":"Maya Aulia Saputri","doi":"10.25105/jat.v8i1.8611","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8611","url":null,"abstract":"This study aims to enrich the literature on performance assessment using the Balance Scorecard with the Charting The Field method. This study uses article data from 7 journals totaling 24 article with the key word \"Balance Scorecard\" published in Sinta 2 and Sinta 3 with the research period 2009-2019. This study classifies each sample article into 3 (three) categories, namely the journal group, year of publication, and research method. The results showed that the journal that published the most articles with the topic Balance Scorecard was the Udayana University Accounting E-Journal with 15 articles, the research topic most often used is Consequences with a percentage of 79% of the articles, 2013 was the year with the most number of articles with the theme of Balance Scorecard with 5 articles, and the method most used in research on the Balance Scorecard is the Analytical method uses an quantitative approach with a percentage of 67%.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132598453","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
HUBUNGAN ANTARA TUNNELING INCENTIVE, BONUS MECHANISM DAN DEBT CONVENANT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI PEMODERASI
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8682
Titik Aryati, Cicely Delfina Harahap
{"title":"HUBUNGAN ANTARA TUNNELING INCENTIVE, BONUS MECHANISM DAN DEBT CONVENANT TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI PEMODERASI","authors":"Titik Aryati, Cicely Delfina Harahap","doi":"10.25105/jat.v8i1.8682","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8682","url":null,"abstract":"The objective of this research was to examine the effect of tunneling incentive, bonus mechanism and debt covenant to transfer pricing. This research also conducted to test the role of tax minimization in moderating the relation between those variables. Research sample was manufacturing companies in consumer goods sector, that registered in Indonesia Stock Exchange 2014-2018. This research use purposive sampling method, with 110 observation data. Analysis method used is multiple linear regression. The result show only Debt covenant that proved can increase firm in transfer pricing. This research was not able to prove tunneling incentive and bonus mechanism influenced the decision of transfer pricing transaction. Tax minimization is not proved moderating the relations between tunneling incentive, bonus mechanism, and debt covenant to transfer pricing transactions.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124839750","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 KECERDASAN EMOSIONAL (EQ) MAHASISWA DAN METODE PENGAJARAN DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI 学生情商和讲师教学方法对会计理解水平的影响
Jurnal Akuntansi Trisakti Pub Date : 2021-02-28 DOI: 10.25105/jat.v8i1.8669
Lutfi Baradja, A. Oktaviani
{"title":"PENGARUH KECERDASAN EMOSIONAL (EQ) MAHASISWA DAN METODE PENGAJARAN DOSEN TERHADAP TINGKAT PEMAHAMAN AKUNTANSI","authors":"Lutfi Baradja, A. Oktaviani","doi":"10.25105/jat.v8i1.8669","DOIUrl":"https://doi.org/10.25105/jat.v8i1.8669","url":null,"abstract":"The purpose of this research was to examine the effect of students' emotional intelligence and lecturer teaching methods on accounting understanding level. This study used questionnaire techniques. The sample used was 69 respondents with a purposive sampling method. The analytical technique used in this study is multiple regression. The results shown are that emotional intelligence affects the level of accounting understanding, while the teaching method of lecturers has no effect on the level of accounting understanding. Through the results of this research, it is expected that universities can strive to increase the students emotional intelligence as a measure of accounting understanding level because it can improve the quality of graduates. This research is important in education, especially universities which certainly wants the highest quality graduates, and for students to improve material understanding.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124020524","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 PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE 盈利能力、杠杆、企业规模和销售规模对TAX AVOIDANCE的影响
Jurnal Akuntansi Trisakti Pub Date : 2020-02-28 DOI: 10.25105/jat.v7i1.6289
Maria Qibti Mahdiana, M. N. Amin
{"title":"PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE","authors":"Maria Qibti Mahdiana, M. N. Amin","doi":"10.25105/jat.v7i1.6289","DOIUrl":"https://doi.org/10.25105/jat.v7i1.6289","url":null,"abstract":"This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130607041","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: 56
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