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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
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Search results for , issue "Vol 4, No 2 (2019): October" : 7 Documents clear
PENGARUH KEPEMIMPINAN, MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA GURU AKUNTANSI SEKOLAH MENENGAH KEJURUAN DI KABUPATEN SERANG Permatasari, Novelia Kiki
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.008 KB) | DOI: 10.48181/jratirtayasa.v4i2.5671

Abstract

This study examines the influence of leadership, motivation, and emotional intelligence on the performance of accounting teachers. This study uses a vocational school located in serang regency as a research object. The number of samples in this study were 92 respondents. Data were analyzed using SEM (Structural Equation Model) method through the SmartPLS (Partial Least Square) version 1.0 program. The results of this study states that leadership has a significant effect on motivation. This means that leadership is needed and needs to be developed in improving employee work motivation and organizational effectiveness in achieving common goals. Emotional Intelligence has a significant effect on motivation. The higher the emotional intelligence that a teacher possesses the higher the motivation of his work. Leadership has a significant effect on the performance of accounting teachers. If leadership is applied appropriately, then the performance of accounting teachers is increasing. Emotional Intelligence significantly affects the performance of accounting teachers. The higher the emotional intelligence that an accounting teacher possesses, the better the performance will be. Motivation has a significant effect on performance. The higher the work motivation, the higher the level of performance that will be generated. For the vocational school is expected this research can be used as a means for evaluation and improvement of performance for the teacher. For further research is expected to add the external factor variable (environment, organizational culture, etc.) and add the respondent. Researchers can then consolidate research from other business entities, such as other sectors as well as test other factors or variables that may affect the performance of accounting teachers.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K Fauziyah, Euis Mardiyatul
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.318 KB) | DOI: 10.48181/jratirtayasa.v4i2.6386

Abstract

AbstractThis study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements. AbstractThis study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN PEMODERASI KOMITMEN ORGANISASI (Studi Pada Badan Pusat Statistik Se-Provinsi Banten) Yanto, Triyanto
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.046 KB) | DOI: 10.48181/jratirtayasa.v4i2.5672

Abstract

The purpose of this study is to analyze the factors that affect the quality of financial statements by moderating organizational commitment at the Central Bureau of Statistics of Banten Province. The population of this study is financial managers who have the duties and responsibilities in financial management that directly or indirectly affect the quality of financial reports in the 9 work units of the Banten Provincial Statistics Agency. Data collection by distributing 70 questionnaires to financial managers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis was done by PLS SEM with the help of the Smart PLS program. The results of this study prove that the implementatition of accrual-based goverment accounting standards, the use of information technology has a significant positive effect on the quality of financial statements while the understanding of accounting and the role of internal audit does not affect the quality of financial statements. Organizational commitment as a moderating variable is not able to moderate the influence of the application of accrual-based accounting standards, understanding accounting, utilization of information technology and the role of internal audit on the quality of financial statements.
ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017) febrian, Yudha
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.456 KB) | DOI: 10.48181/jratirtayasa.v4i2.5753

Abstract

The research of this thesis is entitled analysis of determinants of intellectual capital disclosure in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2011-2017. The purpose of this study was to determine the effect of the audit committee size, the independence of the audit committee, the number of financial experts in the audit committee, the number of audit committee meetings, the size of the board of commissioners, the independence of the board of commissioners, the number of board of commissioner meetings and institutional ownership of disclosure of pharmaceutical companies' intellectual capital. The research population is pharmaceutical companies listed on the Stock Exchange for the period 2011-2017. The research sample consisted of 11 pharmaceutical companies with 7 years of observation. Sample data are 77 financial report data. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. Data analysis using Multiple Linear Regression Analysis using SPSS Version 20. statistical program. Based on the results of data processing, it is known that the Adjusted R Square value is 0.462. This shows that variations in the Intellectual Capital Disclosure variable can be explained by 46.2% by Audit Committee Size variables, Audit Committee Independence, Number of Audit Committee Financial Experts, Number of Audit Committee Meetings, Board of Commissioners Size, Board of Commissioners Independence, Number of Board of Commissioners Meetings , Institutional ownership and company size as control variables while the remainder is explained by other variables not examined. The results of testing the hypothesis, it is known that the size of the audit committee, the independence of the audit committee, the number of audit committee financial experts, the size of the board of commissioners and the independence of the board of commissioners have a positive effect on disclosure of intellectual capital Audit committee meetings have no effect on disclosure of intellectual capital.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN INFLASI TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING PERIODE TAHUN 2015 – 2018 (Penelitian di Kota/Kabupaten Provinsi Banten) Salim, Agus
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.896 KB) | DOI: 10.48181/jratirtayasa.v4i2.5875

Abstract

This study aims to examine the effect of local revenue, balance funds, and inflation on capital expenditure with economic growth as an intervening variable in the City / Regency of Banten Province. The sample from this study was 8 regencies / cities of Banten Province. which consists of Kab. Lebak, Kab. Pandeglang, Kab. Serang, Kab. Tangerang, Cilegon City, Tangerang City, Serang City, South Tangerang City. With the sampling technique using the saturated sample method. This data is obtained from the website of the Director General of Financial Balance of Regional Governments through www.djpk.depkeu.go.id and BPS of the Banten Provincial Government. The data in this study were processed using SPSS software. The results of this study conclude that the regional original income variable has a positive effect on economic growth, balancing funds have a positive effect on economic growth, inflation has a negative effect on economic growth, regional original income has a positive effect on Capital Expenditure, positive influential balancing funds adapts the realization of capital expenditure, Inflation has a negative effect on capital expenditure realization, economic growth has a positive effect on capital expenditure realization, regional original income has a positive effect on capital expenditure realization mediated by economic growth, balancing funds have a positive effect on capital expenditure realization mediated by economic growth, and inflation has a positive effect on realization of capital expenditure is mediated by economic growth.
IMPLEMENTASI MANAJEMEN ASET, SUMBER DAYA MANUSIA PENGELOLA ASET, SERTA SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PENGARUHNYA TERHADAP KUALITAS PELAPORAN KEUANGAN Niliani, Dian
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.502 KB) | DOI: 10.48181/jratirtayasa.v4i2.5650

Abstract

Penelitian ini bertujuan untuk menguji pengaruh implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah, terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai/pejabat pengelola keuangan dan aset Organisasi Perangkat Daerah di Pemerintah Provinsi Banten dengan pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 123 responden. Analisis data menggunakan SmartPLS. Hasil penelitian ini membuktikan bahwa implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah memberikan berpengaruh positif terhadap kualitas pelaporan keuangan
PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK Agustianto, Aris Anugrah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.51 KB) | DOI: 10.48181/jratirtayasa.v4i2.6380

Abstract

This study aims to find empirical evidence about the effect of budget participation, participation in strategic planning, motivation, organizational commitment, budgetary slack. The sampling method used in this study was purposive sampling method and obtained 15 research samples as an observation item found in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the variable Budget Participation has a positive and significant effect on organizational commitment, participation in strategic planning has a positive and significant effect on organizational commitment, Motivation variables have a positive and significant effect on Organizational Commitment, Organizational commitment has a positive and significant effect on Budgetary Slack, Motivation has a negative effect against Budgetary Slack, Budget Participation has a positive and significant effect on Budgetary Slack.

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