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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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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 7 Documents
 1 
Search results for , issue "Vol 3, No 1 (2018): April" : 7 Documents clear
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi pada Perusahaan Sektor Pertambangan di BEI Periode 2010 – 2016) Susanty, Dessy; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2079.626 KB) | DOI: 10.48181/jratirtayasa.v3i1.4976

Abstract

Important information for investors to make investment decisions reflected in the financial statements. Investors must expect a high rate of return on the funds invested into the company. This study aimed to analyze the influence of Return On Asset, Debt to Equity Ratio, Current Ratio, Price To Book Value and Firm Size on stock returns. Objects of research are amining companies listed on the Indonesia Stock Exchange during 7 year period 2010 to 2016 have been selected as sample.. Data used to analysis is the financial statements (Balance Sheet and Income Statement), using the technique of multiple regression analysis and ratios, criteria through the purposive sampling method. The data processed by using SPSS program version 20.0. It was concluded from the results of data analysis that : variable Debt to Equity Ratio, Price To Book Value and Firm Size have been significant influenceto to the stock return. Return On Asset and Current Ratio no effect on stock return.Keywords: Return On Asset, Debt to Equity Ratio, Current Ratio, Price to Book Value, Firm Size, Stock Return.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DAN KINERJA EKONOMI Kusmiyatun, Kusmiyatun; Ramdhani, Dadan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1815.986 KB) | DOI: 10.48181/jratirtayasa.v3i1.5000

Abstract

This research aims to examine the influence of corporate social responsibility disclosure and environmental performance to financial performance and economic performance. The sample used in this study is manufaktur companies listed on the Indonesia stock exchange, corporate social responsibility disclosure, participate in PROPER since 2010 until 2015, which are 13 firm. Purposive the sampling was used as sampling method. The results showed the corporate social responsibility disclosure effect to financial performance, environmental performance effect to financial performance and corporate social responsibility disclosure does not effect to financial performance, environmental performance doesnot effect to economic performance.Keyword : corporate social responsibility, environmental performance, financial performance, economic performance
PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SEKTOR PERBANKAN DI INDONESIA) Fitrianingsih, Dwi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1900.586 KB) | DOI: 10.48181/jratirtayasa.v3i1.4980

Abstract

This study aims to examine the influence of earnings management by Discretionary accrual perspective and financial statement by CAMELS perspective on stock return with audit quality as a moderating variable on banking sector. The population of this research are State-Owned Commercial Bank (BUMN) of Persero, Foreign National Private Bank (BUSN) of Foreign Exchange, Non-Foreign Exchange National Private Bank (BUSN) and Mixed Bank (Private Private Domestic and Foreign Private) which existed in Indonesia from 2011 to 2016. The method of data collection in this research are documentation and observation on the annual report of Banking sector. The data processed by using SPSS program version 20.0 by doing simple multiple linear regression approach. The results of this study The result of this research indicate that earnings management which proxies with Discretionary Accrual have negative effect not significant to stock return, financial performance proxies in CAMELS ratio. The result is CAR, BOPO and LDR have a significant positive effect on stock return. However, BDR and NPM have no significant positive effect on stock return. Audit quality as a moderating variable weakness the negative discretionary accrual effect on stock returns. in other words firms audited by (Big Public Accounting Firm) KAP Big 4 indicates to detect and minimize the existence of earning management when compared to firms audited by KAP Non-Big 4 which then giving affect to stock return.Keywords: Earning management, Discretionary Accrual, CAMELS, financial performance, banking.
PENGARUH LEVERAGE, PROFITABILITY, MATURITY, SIZE, DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA SEKTOR PERBANKAN INDONESIA Nurhaelis, Elis; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.085 KB) | DOI: 10.48181/jratirtayasa.v3i1.4986

Abstract

This research aims to examine the Leverage, Profitability, Maturity, Size and Free Cash Flow toward dividend policy, Leverage measure by Debt to Asset Ratio (DAR), Profitability (ROA), Maturity, Size, and Free Cash Flow (FCF) on Dividend policy represented by the Dividend Payout Ratio (DPR). This research population is banking that is listed at the Indonesia stock exchange. The criteria research of samples data used on this research is government banks and private banks exists in Indonesia from 2012 up to 2016. Where in the research, banks pays dividends at shareholders. This study used a purposive sampling method. Of the data is processed using SPSS program version 24.0 by OLS regression approach (Ordinary Least Square). Analytical techniques used in this study consists of a descriptive statistic test, test of normality, a linear regression analysis, and test hypotheses through the analysis of the coefficient of determination (R2), model test research (statistical tests F), and partial (test test t statistics). The results of this study demonstrate that profitability (ROA) and Maturity has a significant effect on dividend policy. But the Leverage (DAR), Size and Free Cash Flow (FCF) is not significant effect on dividend policy. Keywords: Leverage, Profitability, Maturity, Size, Free Cash Flow, Dividend Policy. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA INDUSTRI INFORMATION AND COMMUNICATIONS TECHNOLOGY DI INDONESIA Tejasunarya, Jaka Laksana; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2145.062 KB) | DOI: 10.48181/jratirtayasa.v3i1.4987

Abstract

The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the company’s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction. Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.             The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the company’s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction.Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.
UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN ENVIRONMENTAL DISCLOSURE Effendi, Bahtiar
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2075.916 KB) | DOI: 10.48181/jratirtayasa.v3i1.4974

Abstract

The research at examining the influence of firm size, board of commissioners, such as board of commissioners size, proportion of independent commissioners, the commissioner president’s educational background, and the number of commissary chamber meeting on the environmental disclosure in manufacture companies listed in Indonesian Stock Exchange.The population of this research is all of public manufacture companies in the year 2008-2014 The samples of this research are 26 of public manufacture companies, which selected by purposive sampling method. This research data were colected from Indonesian Stock Exchange (IDX) from 2008 until 2014 and also from each company`s website.The research using multiple regression analysis as the research method and the result from this research show that is no influence between commissioners size, proportion of independent commissioners and the commissioner president’s educational background with environmental disclosure, and the firm size and the number of commissary chamber meeting influence positive. Keywords: Firm Size, Board of Commissioners Size, Proportion of Independent Commissioners, The Commissioner President’s Educational Background, The Number of Commissary Chamber Meeting, Environmental Disclosure. 
PENGARUH UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Erawati, Teguh; Ayem, Sri; Ayudiyati, Prismadini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v3i1.4995

Abstract

This study aims to determine the effect of the size of the company on corporate social responbility disclosure by profitability as a moderating variable. This research was conducted on manufacturing companies in the otomotif sub sector listed on Indonesia Stock Exchange (BEI) period 2012-2016. The population in this study amounted to 13 companies. The sample was chosen by purposive sampling technique, so that the total sample was 9 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that the size of the company has positive effect on corporate social responbility disclosure with a significance level of 0,001. The profitability has significant of moderating but able to weaken the relationship between size of the company to corporate social responbility disclosure with a significance level of 0,010.Keyword : The size of company, profitability, corporate social responbility disclosure

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