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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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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 5, No 2 (2020): October" : 7 Documents clear
PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 Saputra, Mas Findi Mulya
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.v5i2.8956

Abstract

This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.Keyword : Financial Performance, Environmental Performance, Environmental Costs, and Environmental Disclosures.
PENGARUH KUALITAS AUDITOR DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN Dewi, Yohana Selvia
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.v5i2.8947

Abstract

Abstract     This study aims to empirically examine the effect of auditor quality and audit tenure on going concern audit opinion and its implications for company value. The object of this research is manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. There are 660 manufacturing industry companies as a population from a predetermined period. The technique used in sampling is to use a purposive sampling method which is then obtained by 72 companies that meet the criteria and can be used as research samples. This study uses secondary data in the form of annual reports obtained from the Indonesia Stock Exchange (IDX). The secondary data obtained were then processed using Statistical Package for Social Sciences (SPSS) software version 22. The analytical method used to test the effect of auditor quality and audit tenure on going concern audit opinion is to use logistic regression analysis, and to test its implications for values The company used multiple linear regression analysis. The results obtained in this study prove that auditor quality does not significantly influence going concern audit opinion, but provides evidence that audit tenure has a significant negative effect on going concern audit opinion. The next thing obtained from the test results is proving that going concern audit opinion does not significantly influence company value. From the three hypotheses proposed in this study it was proven that only one hypothesis was accepted.Keywords: Auditor Quality, Audit Tenure, Going Concern Audit Opinion, Company Value.
PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2018) Hangtuah, Frenky Yosua; Yazid, Helmi; Taqi, Muhamad
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.v5i2.8987

Abstract

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.
PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Susilawati, Deti; Uzliawati, Lia; Fuadi, F
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.v5i2.9016

Abstract

This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po
MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON anti, Pebri; Ismail, Tubagus; Muchlish, Munawar; Komarudin, Mochamad Fahru
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.v5i2.9126

Abstract

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.
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

Abstract

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.
DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MARKETING EXPENSE (STUDY PADA PERUSAHAAN RETAIL DI BEI) Hikmantara, Yusfi; Djaddang, Syahril
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.v5i2.8548

Abstract

The purpose of this research is to examine and analyze the effect of profitability, leverage, tax avoidance as an independent variable on firm value as the dependent variable, with marketing expense as a intervening variable. This research was conducted at retail trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study amounted to 25 companies. The sample selection uses a purposive sampling technique, so that a total sample of 58 data is obtained. The result of this research shown that: (1) profitability positively significant affect marketing expense; (2) leverage negatively not significant affect marketing expense; (3) tax avoidance negatively significant affect marketing expense; (4) profitability positively significant affect firm value; (5) leverage negatively not significant affect firm value; (6) tax avoidance positively not significant affect firm value; (7) marketing expense negatively not significant affect firm value.

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