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Jurnal Akuntansi Trisakti最新文献

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THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING 审计意见、管理层变动、财务困境和会计师事务所规模对审计师转换的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4868
Irma Ade Alisa, Intan Ayu Rosita Devi, Fradini Brillyandra
{"title":"THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING","authors":"Irma Ade Alisa, Intan Ayu Rosita Devi, Fradini Brillyandra","doi":"10.25105/JAT.V6I1.4868","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4868","url":null,"abstract":"This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"25 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":"132077298","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: 9
PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA 职业怀疑主义、工作经验、审查费用和独立性对雅加达DKI引擎盖上审计质量的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.5229
S. Mulyani, Jimmi Osamara Munthe
{"title":"PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA","authors":"S. Mulyani, Jimmi Osamara Munthe","doi":"10.25105/JAT.V5I2.5229","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.5229","url":null,"abstract":"The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 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":"131073695","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: 12
THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE 盈利能力、可偿债能力和公司规模对公司价值的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4865
Taufan Taufan, A. Rizki, M. Budianto
{"title":"THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE","authors":"Taufan Taufan, A. Rizki, M. Budianto","doi":"10.25105/JAT.V5I2.4865","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.4865","url":null,"abstract":"This study aims to determine the effect of Profitability, Solvability, and Company Size on Company Values on LQ-45 companies for the period 2015-2017. As many as 99 companies registered in the LQ-45 index were sampled. This study chooses the purposive sampling method to obtain the data.  This study uses multiple regression analysis techniques to reach the inferred results.The results of this study show that profitability and company size have positive influence on company value; solvency does not have an influence son company value.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"15 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":"114308767","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 TARIF PAJAK PENGHASILAN, MEKANISME BONUS, DAN TUNNELING INCENTIVES TERHADAP PERGESERAN LABA DALAM MELAKUKAN TRANSFER PRICING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI 所得税率、奖金机制和tunnetives对利润转移以温和变量进行优先管理的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.4836
Vinola Herawaty, Anne Anne
{"title":"PENGARUH TARIF PAJAK PENGHASILAN, MEKANISME BONUS, DAN TUNNELING INCENTIVES TERHADAP PERGESERAN LABA DALAM MELAKUKAN TRANSFER PRICING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI","authors":"Vinola Herawaty, Anne Anne","doi":"10.25105/JAT.V4I2.4836","DOIUrl":"https://doi.org/10.25105/JAT.V4I2.4836","url":null,"abstract":"This study aims to examine the effect of income tax rates, bonus plan and tunneling incentives as instruments in detecting income shifting with transfer pricing with moderate good corporate governance. The independent variables in this research are income tax rate, bonus plan and tunneling incentives as well as leverage and firm size as control variables. Good corporate governance mechanism that has been used in this research is audit quality regarding to auditor reputation.The sample was taken by purposive sampling method consisting of 176 manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2013-2016. Test of hypothesis was using SPSS 23 application.The results show that good corporate governance has weaken positive significant for bonus plan and tunneling incentives in detecting income shifting in transfer pricing. Meanwhile, other independent variables income tax rate has no significant effect.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"22 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":"116329543","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
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN 独立专员比例、病房表现和企业发展对病房披露的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V4I2.4843
I. M. Juniartha, R. R. Dewi
{"title":"PENGARUH PROPORSI KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN","authors":"I. M. Juniartha, R. R. Dewi","doi":"10.25105/JAT.V4I2.4843","DOIUrl":"https://doi.org/10.25105/JAT.V4I2.4843","url":null,"abstract":"The research was conducted aimed at finding empirical evidence on the influence of the proportion of independent commissioners, environmental performance and company growth on corporate environmental disclosures. This study uses a sample of all companies listed on the IDX during 2014 - 2016. The total sample that meets the criteria is 25 companies. The data source used is an annual report, collected using the purposive sampling method. Testing the hypothesis by using multiple regression with the panel method. The results of this study state that the variable proportion of independent commissioners and environmental performance has a positive effect on environmental disclosure, and the proportion of public ownership as a moderation of the relationship of independent commissioners with environmental disclosures and the relationship of environmental performance with environmental disclosure.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"1 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":"131247825","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
PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO KEUANGAN, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT GOING CONCERN 公司增长率、财务比率和审计师对通关意见的质量的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.5238
Sesty Farica Purba, Nazmel Nazir
{"title":"PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO KEUANGAN, DAN KUALITAS AUDITOR TERHADAP OPINI AUDIT GOING CONCERN","authors":"Sesty Farica Purba, Nazmel Nazir","doi":"10.25105/JAT.V5I2.5238","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.5238","url":null,"abstract":"The purpose of this research is to analyze the effect of company growth on going concern audit opinion, the effect of company size on going concern audit opinion, the effect of liquidity on going concern audit opinion, the effect of solvability on going concern audit opinion, profitability, and the effect of quality auditor on going concern audit opinion. The research was causal comparative research. The sample used in this research were manufacturing companies listed in Indonesian Stock Exchange in 2014-2017. Those companies were selected by purposive sample method. There were 101 companies. The data were tested by logistic regression analysis. The results showed that solvability was significantly influenced the acceptance going concern audit opinion. In contrast, company growth, company size, profitability, liquidity, and quality auditor were not have any significant influence to the acceptance going concern adit opinion.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"92 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":"121438059","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: 5
PERSEPSI DOSEN AKUNTANSI PERGURUAN TINGGI DI JAKARTA ATAS IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING (MFCA) 雅加达大学会计教授对“流动成本会计”材料实施的看法(MFCA)
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.4847
Juniati Gunawan, R. Lestari
{"title":"PERSEPSI DOSEN AKUNTANSI PERGURUAN TINGGI DI JAKARTA ATAS IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING (MFCA)","authors":"Juniati Gunawan, R. Lestari","doi":"10.25105/JAT.V5I1.4847","DOIUrl":"https://doi.org/10.25105/JAT.V5I1.4847","url":null,"abstract":"The purpose of this study is to determine the perception of accounting lecturers in Universities across Jakarta on the implementation of material flow cost accounting (MFCA). The variables in this study are the perception of accounting lecturers in Jakarta and MFCA implementation. The data was obtained using purposive sampling method and a survey questionnaire answered by accounting lecturers of various Universities in Jakarta. The samples used were 180 questionnaires. The analysis technique used is Mann-Whitney. The results indicates a positive response from accounting lecturers in Jakarta, that this is the time for Universities with accounting program to hold an environment accounting class and companies to implement MFCA. The results of subsequent studies indicate that there are differences in the perception of accounting lecturer between the big and the small Universities in Jakarta on the implementation of MFCA. ","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"54 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":"121489471","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 EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE 盈利能力、公司年龄和公有制对企业社会责任披露的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I2.4860
A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo
{"title":"THE EFFECT OF PROFITABILITY, COMPANY AGE, AND PUBLIC OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","authors":"A. Gunawan, Hardian Rahmat Puntoro, Rinaldy Putra Pakolo","doi":"10.25105/JAT.V5I2.4860","DOIUrl":"https://doi.org/10.25105/JAT.V5I2.4860","url":null,"abstract":"The objective of this study is to prove the effect of profitability, company age, and public ownership on the disclosure of Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 and 2017 in 120 companies. The data used in this research is secondary data; the sample is analyzed using Multiple Linear Regression Analysis. The results conclude that the profitability has a positive effect on disclosure of corporate social responsibility reports, while company age and public share ownership does not significantly affect the disclosure of corporate social responsibility reports.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"47 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":"116276293","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: 5
ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI 分析财务绩效和审计质量对TAX AVOIDANCE的影响，将良好的公司治理视为温和变量
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V5I1.5246
Hanggi Arinda, Susi Dwimulyani
{"title":"ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI","authors":"Hanggi Arinda, Susi Dwimulyani","doi":"10.25105/JAT.V5I1.5246","DOIUrl":"https://doi.org/10.25105/JAT.V5I1.5246","url":null,"abstract":"<p><em>The purpose of this study was to examine the influence of </em><em>profitability</em><em>, </em><em>leverage</em><em>, </em><em>sales growth</em><em>, </em><em>and audit quality</em><em> to </em><em>tax avoidance</em><em> moderated good corporate governance.</em><em> </em><em>The population in this study is the </em><em>r</em><em>egistered </em><em>m</em><em>anufacturing companies in Indonesia Stock Exchange in 201</em><em>1</em><em> until 201</em><em>7</em><em>.  Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with </em><em>technique of</em><em> documentation. Data were analyzed using multiple regression analysis with SPSS.</em><em> </em><em>Based on the analysis</em><em>,</em><em> it can be concluded that </em><em>profitability positively affect tax avoidance and leverage negatively</em><em> affect </em><em>to tax avoidance.</em><em> Good corporate governance can only </em><em>weaken</em><em> the </em><em>positively </em><em>effect of the </em><em>profitability</em><em> to </em><em>tax avoidance</em><em>.</em></p>","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"34 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":"124940704","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: 9
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN 经验、独立、专业审计师的怀疑、伦理的应用和工作负荷对审计师发现欺骗的能力的影响
Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4845
Dewi Larasati, Windhy Puspitasari
{"title":"PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR, PENERAPAN ETIKA, DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN","authors":"Dewi Larasati, Windhy Puspitasari","doi":"10.25105/JAT.V6I1.4845","DOIUrl":"https://doi.org/10.25105/JAT.V6I1.4845","url":null,"abstract":"This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"30 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":"133799047","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: 19
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