cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Edward Fazri
Contact Email
edward.fazri@gmail.com
Phone
+6281219914315
Journal Mail Official
edward.fazri@gmail.com
Editorial Address
Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
Location
Kab. serang,
Banten
INDONESIA
JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 2 Documents
 1 
Search results for , issue "Vol 10, No 1 (2025): April" : 2 Documents clear
PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, KOMITE AUDIT INDEPENDEN DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Haryati, Yuli; Tarigan, Pelinta; Kalbuana, Nawang
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.28500

Abstract

This study aims to determine the effect of earnings persistence, capital structure, independent audit committee and independent commissioners on earnings quality in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The method applied in this study uses an associative approach that is integrated with a quantitative approach. The data source in this study comes from secondary data. The sampling technique used was purposive sampling technique using a research population of 126 companies and a sample of 35 companies. This study uses multiple linear regression as an analytical tool. Data analysis was carried out using SPSS version 25 software. Based on the results of hypothesis testing, it can be concluded that simultaneously earnings persistence, capital structure, independent audit committee and independent commissioners affect earnings quality. Partial tests of the four hypotheses proposed show that earnings persistence and capital structure have a negative effect on earnings quality, independent audit committees have a positive effect on earnings quality. Meanwhile, independent commissioners have no significant impact on earnings quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Khaerunnisa, Siti; Soerono, Ayu Noorida
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.34380

Abstract

This study aims to explain the impact of institutional ownership, an independent board of commissioners, earnings management, and tax avoidance. Institutional ownership, as an independent variable, was measured using the ratio of institutional share ownership to the total outstanding shares. The independent board of commissioners is used as a measure of the total board of commissioners. Tax avoidance, the dependent variable, was assessed using the ETR. In addition, earnings management acted as a mediating variable quantified through discretionary accruals. The study population includes all property and real estate companies listed on the IDX between 2017 and 2022. A purposive sampling method was employed, yielding 50 data samples for this study. Multiple regression analysis and the Sobel test were employed for data analysis, using SPSSv25 and an online Sobel calculator for processing. The results showed that institutional ownership has no effect on earnings management, and an independent board of commissioners has a negative effect on earnings management and no effect on tax avoidance. Institutional ownership and earnings management have a positive impact on tax avoidance. In addition, earnings management cannot mitigate institutional ownership concerning tax avoidance, but it can moderate the impact of independent boards of commissioners on tax avoidance.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 10, No 1 (2025): April Vol 9, No 2 (2024): October Vol 9, No 1 (2024): April Vol 8, No 2 (2023): October Vol 8, No 1 (2023): April Vol 7, No 2 (2022): October Vol 7, No 1 (2022): April Vol 6, No 2 (2021): October Vol 6, No 1 (2021): APRIL Vol 5, No 2 (2020): October Vol 5, No 1 (2020): April Vol 4, No 2 (2019): October Vol 4, No 1 (2019): April Vol 3, No 2 (2018): October Vol 3, No 1 (2018): April Vol 2, No 2 (2017): October Vol 2, No 1 (2017): April More Issue