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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Indonesian Journal of Accounting Research JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Applied Business, Taxation and Economics Reseach Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science

Lestari, Tri

A Lecturer From Departement Of Accounting, Faculty Of Economic And Business, Universitas Sultan Ageng Tirtayasa

Author-ID : 1297227

Chemistry Economics, Econometrics & Finance Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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IMPLIKASI SISTEM PENGENDALIAN MANAJEMEN DAN LINGKUNGAN INTERNAL TERHADAP STRATEGI BISNIS PADA KINERJA ORGANISASI Dharmayanti, Nela; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Â The purpose of this research is to analyze the influence of Management Control System (SPM) which includes diagnostic control system (DCS), interactive control system (ICS), Dyinamic Tension (DT) control system, Internal Environment and Business Strategy on Organizational Performance. The data used in this research is obtained from Managerial Manufacturing Company in Banten Province. Of the 100 questionnaires distributed, the number of returned and processed questionnaires was 60 questionnaires (60%). Data is processed by using software program Partial Least Square (PLS). This research uses purposive sampling method with Middle Manager sample which is involved in the process of supervision system in Finance, Human Resource And Development, Marketing and Production. Sources of data obtained from the field research, namely by distributing questionnaires to obtain primary data and research literature (Library Research) / documentation. The results showed 1) Management Control System (SPM) which includes diagnostic control system (DCS) has an effect on Business Strategy; 2) Management Control System (SPM) which includes interactive control system (ICS) has an effect on Business Strategy; 3) Management Control System (SPM) which includes Dynamic Tension (DT) control system affecting the Business Strategy; 4) Internal Environment Affects Business Strategy; And 5) Business Strategy Affects Organization Performance.Keywords: Management Control System, Internal Environment, Business Strategy and Organization Performance

PENGARUH AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Pertamy, Ratu Ajeng Fahmiaty; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study aims to determine the effect of audit tenure, audit rotation and reputation KAP on manufacturing companies in the consumer goods industry sector listed on yhe Indonesia Stock Exchange 2015-2017. The research method used is descriptive verification. The data collection techniques used documentation study. The document covers the financial statements and annual reports of manufacturing companies in the consumer goods industry for the period 2015-2017 listed on the Indonesia Stock Exchange. Data processing in his research use statistic tes of regression of panel data with Random Effect Model.Based on statistical testing with the help of Eviews 8 software that audit tenure and audit rotation have a negative effect on audit quality, and tenure has positive effect on audit quality. The implication of this research is that company must improve audit quality by choosing affiliated KAP and routinely rotation, thereby minimizing risk caused by mistake of opinion in auditing process.Keyword: Audit Tenure, Audit Rotation, Reputation Kap and Audit Quality

KEPUASAN AUDITEE ATAS KUALITAS JASA AUDIT DALAM PERSPEKTIF AUDITEE (Studi Empiris pada OPD Pemerintah Provinsi Banten) Vardjani, Nonik; Lestari, Tri; Ramdhani, Dadan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This research was examine the satisfaction of auditee on quality of audit service in auditeeâ€™s perspective on OPD Banten province which is discuss the influence of competence, skepticism, the proximity between the chairman of audit team to the auditee, the proximity of the audit team members with the auditee towards satisfaction of the auditee on quality of audit services in auditeeâ€™s perspective. The object of research include PPTK and expenditure treasury used purposive sampling. The data analysis technique is multiple regression used SPSS 20.0 These results reveal that variable competence, skepticism, the proximity between the chairman ofÂ audit team with auditee, the proximity of audit team members with auditee hasÂ positive and significant impact towards satisfaction ofÂ auditee onÂ quality of audit services at the Banten Province.Keywords: competence, skepticism, the proximity between the chairman of the audit team to the auditee, the proximity of the audit team members with the auditee, satisfaction of the auditee on quality of audit services in auditeeâ€™s perspective.

PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG Rohman, Abdul; Hasanudin, Agus Ismaya; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8995

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance.The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25Keyword : Human resources, Government acconting standards, Information technology untilization, Internal control, Organizational commitment, govermment financial statement quality.

Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten tri lestari; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.

CORPORATE GOVERNANCE DAN KUALITAS AKUNTANSI SELAMA PERIODE ADOPSI IFRS DI INDONESIA Agiel Ciptian; Tri Lestari; Ewing Yuvisa Ibrani
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

AbstractThe purpose of this study is to investigate : (1) the effect of significant revision of PSAK IFRS adoption on accounting quality, (2) the effect independent commisioner on accounting quality after significant revision of PSAK IFRS adoption, (3) the effect of audit committee on accounting quality after significant revision of PSAK IFRS adoption. The data processed using Statistical Product and Service Solution (SPSS) software. Sample of this study were collected from 34 financial companies listed in Indonesia Stock Exchane period 2005-2007 for Pre-IFRS and 2013-2015 Post- IFRS. Logistic regression analysis were used in this study. The result found that significant revision of PSAK IFRS adoption can not enhance or improve the accounting quality, independent commisioner gave effect on accounting quality after significant revision of PSAK IFRS adoption, and audit committee did not give effect on accounting quality after revision of PSAK IFRS adoption. Keywords: Accounting Quality, IFRS, Independent Commissioner, Audit Committee Abstrak Penelitian ini bertujuan untuk mengetahui: (1) pengaruh revisi signifikan PSAK adopsi IFRS terhadap kualitas akuntansi, (2) pengaruh komisaris independen terhadap kualitas akuntansi sebelum dan sesudah revisi signifikan PSAK adopsi IFRS, (3) pengaruh komite audit terhadap kualitas akuntansi sebelum dan sesudah revisi signifikan PSAK adopsi IFRS. Data diolah dengan menggunakan program software Statistical Product and Service Solution (SPSS). Sampel penelitian terdiri dari 34 perusahaan keuangan dari tahun 2005-2007 untuk sebelum revisi signifikan PSAK adopsi IFRS dan 2013-2015 setelah revisi signifikan PSAK adopsi IFRS yang terdaftar di Bursa Efek Indonesia. Analisis regresi logistik digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa revisi signifikan PSAK adopsi IFRS tidak mempengaruhi kualitas akuntansi, adanya pengaruh komisaris independen terhadap kualitas akuntansi setelah revisi signifikan PSAK adopsi IFRS, dan komite audit tidak memberikan pengaruh terhadap kualitas akuntansi setelah revisi signifikan PSAK adopsi IFRS. Kata Kunci: Kualitas akuntansi, IFRS, Komisaris independen, Komite audit

EFFECT OF ASSET TANGIBILITY ON CASH HOLDINGS WITH GROWTH OPPORTUNITY AS MODERATE VARIABLE: (EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE) Nuriyatul Hidayah; Tri Lestari; Windu Mulyasari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.48

This study aims to determine the effect of asset tangibility on cash holdings and the effect of growth opportunity on the relationship between asset tangibility to cash holdings. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, 37 companies were complying with criteria as samples. This study used secondary data from the Indonesia Stock Exchange website. Using IBM SPSS 23 data processing application, Moderated regression analysis (MRA) was used as an analytical method. This study indicates that: (1) Asset tangibility has a significant negative effect on cash holdings. It showed by the value of regression coefficient β1 is -0,00002771 with a significance level (ρ-value) of 0,001 where the value is below the significance level of 0,05 (0,001 <0,05). (2) Growth opportunity as a moderating cannot moderate the effect of asset tangibility on cash holdings. The level of significance (ρ-value) of the growth opportunity and MRA variables, which are 0,206 and 0,823, where the value is more than 0,05 significance level.

Pengaruh Amortasi Goodwill Terhadap Kegunaan Informasi Laba Tri Lestari; zaki baridwan
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.196

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodwill amortization contains incremental value-relevant information. We use 125 firm-year observations selected purposively from 1999 to 2006 of all listed companies in Indonesia Stock Exchange that report goodwill, as our sample. We find that earnings before goodwill amortization explain significantly more of the observed distribution of share prices than do earnings after goodwill amortization. Our result suggests that goodwill amortization does not contain incremental value-relevant information. In other words, it does not have any unique contribution in the relation between earnings and share value.

Value Relevance of Accounting Information During IFRS Convergence Process In Indonesia Tri Lestari; Tomomi Takada
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Abstract: The purpose of this study is to examine the value relevance of accounting information in Indonesian market during the IFRS convergence process. Specifically, we investigate whether value relevance improves after significant revisions of standards during the period from 2005 to 2012. Using the price model and return model, we examine the accounting information value relevance of Indonesia listed firms. As predicted, we find that the value relevance of accounting information increases after the accounting standards change. We further document some determinants of value relevance, such as the less informativeness of negative earnings and the more value relevance both of large firms and firms with a higher level of good corporate governance before and after accounting standard change. Finally, these findings contribute to the ongoing debate of IFRS convergence effect on accounting quality, especially the case in emerging markets.Abstrak: Penelitian ini bertujuan untuk menguji relevansi nilai dari informasi akuntansi di pasar modal Indonesia selama proses konvergensi IFRS. Secara khusus, penelitian ini menginvestigasi adanya peningkatan relevansi nilai setelah adanya revisi standar akuntansi secara signifikan selama periode tahun 2005 sampai 2012. Dengan menggunakan price model dan return model, penelitian ini menguji relevansi nilai informasi akuntansi dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Sebagaimana telah diprediksi, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi meningkat setelah perubahan standar akuntansi. Dari analasis tambahan, penelitian ini juga menemukan beberapa determinan relevansi nilai akuntansi yaitu laba positif vs laba negatif, ukuran perusahaan dan tingkat penerapan good corporate governance. Temuan dalam penelitian ini memberikan kontribusi pada isu tentang efek konvergensi IFRS pada kualitas informasi akuntansi yang masih menjadi perdebatan terutama untuk kasus pada pasar modal di negara sedang berkembang.

CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY Chaerunnisa .; Tri Lestari; Windu Mulyasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.

Co-Authors Abdul Rohman Agiel Ciptian Chaerunnisa . Dharmayanti, Nela Elfaumi Farkhah Elfa Elvin Bastian Ewing Yuvisa Ibrani Hasanudin, Agus Ismaya Mulyasari, Windu Nuriyatul Hidayah Pertamy, Ratu Ajeng Fahmiaty Ramdhani, Dadan Risma Nindya Primawresti Tomomi Takada Vardjani, Nonik Windy Angraeni Wiyantoro, Lili Sugeng zaki baridwan

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