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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 8 Documents
 1 
Search results for , issue "Vol 3, No 2 (2018): October" : 8 Documents clear
DETERMINAN KUALITAS AUDIT STUDI EMPIRIS PADA INSPEKTORAT PEMERINTAH PROVINSI BANTEN Qodriyat, Yodi Ero; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.641 KB) | DOI: 10.48181/jratirtayasa.v3i2.5502

Abstract

This study aims to examine the determinants of audit quality in Inspectorate of Banten Province. This research develops theoretical framework as the basis of hypothesis, to answer the research questions consisting of: (1) Does the auditor's performance have an effect on audit quality, (2) Does management support affect audit quality, (3) Does computer-based audit technique influence (6) Does the work environment affect the quality of the audit, (7) Does the availability of budgets affect the quality of the audit, (4) Does the quality of the audit work, and (8) Does the auditor's professional ethics affect the quality of the audit. The sample of this study was 71 people auditor Inspectorate ofBanten Province. Data are primary data collected through questionnaires. Data analysis method to test the hypothesis is Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that the auditor's performance, training and development, as well as the ethics of the auditor profession have a positive effect on audit quality, while for managementsupport, computer-assisted audit techniques, promotion and rewards, work environment and budget availability have no positive effect on audit quality. Keywords : Auditor Performance, Management Support, Audit Engineering, Training and Development, Promotion and Awards, Work Environment, Budget Availability and Audit Quality.
EFEK MEDIASI KEJELASAN PERAN, KEADILAN PROSEDURAL DAN MOTIVASI PADA PENGARUH PENGUKURAN KINERJA NONFINANSIAL TERHADAP KINERJA MANAJERIAL Anggriawan, Muhammad Angga
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.73 KB) | DOI: 10.48181/jratirtayasa.v3i2.5498

Abstract

This study aims to examine the effect of nonfinancial performance measurement, role clarity, procedural fairness, and motivation to managerial performance. The object of this research is a manufacturing company in Banten Province. This research is empirical research with purposive sampling technique in data collection. Data obtained by answer questionnaire that has been disseminated to Production Manager, Sales Manager, Marketing Manager at manufacturing company in Banten Province, with return of questionnaire reached 89% that is 67 respondent, but questionnaire that can be tested only 77% that is 58 responden karna questionaire returned as many as 12% ie 9 respondents are not filled by respondents (empty). Data analysis was done with Structural Equation Model (SEM) with Smart PLS program (Partial Least Square). The results showed that clarity of roles, procedural keadilan, and motivation significantly influence the managerial performance but nonfinancial performance measurement does not significantly affect managerial performance. Curiously, role clarity, procedural fairness, and motivation have a mediating effect between nonfinancial performance measurements on managerial performance.Keyword : Measurement of Nonfinancial Performance, Roles Clarity, Procedural Fairness, Motivation, Managerial Performance
PENGARUH BUDAYA ORGANISASI, INTELLECTUAL CAPITAL DAN KERAGAMAN PENGUKURAN KINERJAN TERHADAP KINERJA ORGANISASI (STUDY EMPIRIS PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN ) Amrullah, Rahadian; Ismail, Tubagus; Uzliawati, Lia
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.396 KB) | DOI: 10.48181/jratirtayasa.v3i2.5499

Abstract

This study aims to find empirical evidence on the influence of Organizational Culture, Intellectual Capital, and Diversity of Performance Measurement on the performance of the Organization. Sampling method used in this study is the method of purposive sampling and obtained sample research of 60 manufacturing companies as an observation item contained in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the (1) organizational culture has a positive and significant influence on the organizational performance, (2) organizational culture variables have positive and significant effect on Intellectual capital, (3) Intellectual Capital has a positive and significant influence on the diversity performance measurement, (4) diversity performance measurement have positive and significant influence to organizational performance, (5) Intellectual Capital negative affects organizational performance and (6) Intellectual Capital positivelyaffects organizational performance mediated by Diversity Performance measurement.Keywords: Organizational Culture, Intellectual Capital, Diversity of Performance Measurement, Organizational 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.096 KB) | DOI: 10.48181/jratirtayasa.v3i2.5495

Abstract

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
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, DAN INDEPENDENSI AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DAN IMPLIKASINYA PADA KUALITAS AUDIT Rohman, Akhmad
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.269 KB) | DOI: 10.48181/jratirtayasa.v3i2.5500

Abstract

This study aims to examine the factors that influence dysfunctional auditor behavior and its implications on audit quality. This research develops theoretical framework as the basis of hypothesis, to answer the research questions consisting of: (1) how the effect of task complexity to dysfunctional auditor behavior, (2) how the effect of time budget pressure to dysfunctional auditor behavior, (3) how the effect of auditor independence on dysfunctional auditor behavior, and (4) how the effect of dysfunctional auditor behavior on audit quality. The sample of this research is 80 people auditor Inspectorate of Banten Province. This research uses census method. Data are primary data collected through questionnaires. The method of data analysis to test the hypothesis is regression analysis using Statistical Package for Social Sciences 22 (SPSS 22). The results of this study indicate that: (1) task complexity has a positive effect on the dysfunctional auditor behavior, (2) time budget pressure has a positive effect on the dysfunctional auditor behavior, (3) independence of the auditor negatively affects the dysfunctional auditor behavior, and (4) dysfunctional auditor behavior has a negative effect to audit quality. Keywords: task complexity, time budget pressure, auditor independence, dysfunctional auditor behavior, and audit quality
PENGARUH RASIO KEUANGAN DAN PENURUNAN TARIF PAJAK TERHADAP PEMBAYARAN DIVIDEN Ayem, Sri; Fatimah, Andinie
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.601 KB) | DOI: 10.48181/jratirtayasa.v3i2.5496

Abstract

The aim of this study is to find out whether financial ratios and decreases in tax rates affect the payment of dividends in goods and consumption industry sector companies that are listed on the Indonesia Stock Exchange. This study uses secondary data with the documentation method in the form of the company's annual financial statements. The research period was conducted from 2012 – 2016. The research approach used is a quantitative approach with purposive sampling sampling method. Of the 40 population companies of goods and consumption industry sectors listed on the Indonesia Stock Exchange a sample of 12 companies was taken with a period of 5 years. Dividend payments are proxied using the Dividend Payout Ratio. The profitability level is proxied by using earnings per share and return on assets, and the level of liquidity is calculated using the current ratio. The results of this study state that a decrease in tax rates affect the dividend payout ratio, and the return on asset, current ratio and earning per share have no effect on dividend payout ratio.Keywords: Return on Asset, Current Ratio, Earning per Share, Decrease In Tax Rates and Dividend Payout Ratio
PENGARUH KOMPETENSI AUDITOR, TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Inspektorat Daerah Se Provinsi Banten) Yuliyanti, Yeli Sita; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.409 KB) | DOI: 10.48181/jratirtayasa.v3i2.5501

Abstract

This study aims to examine the effect of auditor competence, time budget pressure and audit complexity on audit quality with an understanding of information systems as a moderator in Banten Province Inspectorate. The population in this study were the auditors who worked as examiners throughout the Inspectorate throughout Banten Province totaling 338 people, taking samples using purposive sampling method as many as 175 people. The source of this research data is primary data which is obtained from the distribution of questionnaires to the research respondents. The data in this study were analyzed using Structural Equation Model (SEM) using the Partial Least Square (PLS) approach and using the smart PLS 3.0 analysis tool. The test results show that auditor competence and time budget pressure have a positive effect on audit quality, while audit complexity has a negative effect on audit quality. In addition, understanding of information systems can moderate the influenceof competence on audit quality, while understanding information systems cannot moderate the influence of time budget pressure and audit complexity on audit quality. Keywords: auditor competency, time budget pressure, audit complexity, audit quality, understanding of information systems
PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL DIMODERASI OLEH SISTEM PENGENDALIAN MANAJEMEN (Studi Empiris Perusahaan Manufaktur Berskala Besar di Kota Cilegon) Larissa Anditha Gestari Gestariana, Larissa Anditha; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.241 KB) | DOI: 10.48181/jratirtayasa.v3i2.5497

Abstract

The performance of managers will be said to be effective if the organizational goals set forth in thebudget can meet the five indicators in the Budgetary Goal Characteristics, including budgetaryparticipation, budget clarity, budgetary evaluation,budgetary feedback, and budget goal difficulty.However, the relationship between Budgetary Goal Characteristics to Managerial Performance will be stronger or vice versa become weaker with other factors involved in the budget that is Management Control System. Therefore, this research is important to measure the performance budgeting of largescale manufacturing industry, because the procedures and management control system in manufacturing companies is more complex. The sample in this research is a manufacturing company with large scale metal business in Cilegon City. Data collection method in this study is the primary data through the distribution of questionnaires. The data is processed by using SPSS program version 22.0 with multiple linear regression approach and Moderated Regression Analysis (MRA) test. The results show that the five components of Budgetary Goal Characteristics have a positive effect on managerial performance and overall the Management Control System is able to strengthen the relationship between Budgetary Goal Characteristics to Managerial Performance. Keywords: Budgetary Goal Characteristics, Management Control Systems and Managerial Performance

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