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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 6, No 1 (2021): APRIL" : 7 Documents clear
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP CASH FLOW SHOCKS Ayem, Sri; fransiska, imelda
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10249

Abstract

The purpose of this study is to determine the effect of capital structure and profitability on cash flow shocks on manufacturing companies listed of Indonesia Stock Exchange in 2015 – 2019. The data source used in this research is secondary data. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Data collection methods in this study used purpose sampling. Data analysis technique uses multiple linier regression and classical assumption test. The result showed that capital structure has no significant negative effect on cash flow shocks with a significance level of  0.741> 0.05. profitability has a significant positive effect on cash flow shocks with a significance of  0.001 < 0.05. Keywords : struktur modal, profitabilitas, cash flow shocks 
PENGARUH SPESIALISASI AUDITOR DAN TENURE AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL PEMODERASI nuraini, sukmawati
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9162

Abstract

This study aims to determine the effect of auditor specialization and temure audit of audit quality with audit fees as a moderating variable. Object this research on financial sector companies listed on the Stock Exchange Indonesia for the period 2016-2018. The technique used in sampling In this study, namely purposive sampling and then obtained 25 samples company. This study uses secondary data in the form of an annual report obtained from the Indonesia Stock Exchange (IDX). The analytical method used in This study is a multiple linear regression analysis. The results of this study indicate that: (1) Auditor specialization has no effect on audit quality. (2) Audit Temare has a positive effect on audit quality. (3) The audit fee cannot moderate the relationship between auditor specialization and audit quality. (4) Fee audit can moderate the relationship between audit tenure and audit quality.
PERAN KUALITAS AUDIT DAN DETEKSI FRAUDULENT FINANCIAL STATEMENT BERBASIS FRAUD PENTAGON PADA BADAN USAHA MILIK NEGARA Daeli, Yata fati Elli
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10279

Abstract

Fraud is a phenomenon of fraud that can still occur in a company which usually begins with an opportunity to indicate irregularities. Fraud that occurs in the business world cannot be denied that it can occur when a company cannot carry out effective supervision in the process of running its business. This study aims to detect indications of fraudulent financial statements using the fraud pentagon model with audit quality as a moderating variable. The sample used is 16 state-owned companies listed on the Indonesia Stock Exchange for the period 2015-2019. The data used is secondary data obtained from the company website and the Indonesia Stock Exchange web page. The data analysis method uses descriptive analysis and analysis with the SEM-PLS (Structural Equation Modeling-Partial Least Square) method, where processing is assisted by Microsoft Excel 2016 and WarpPLS 6.0 software. The results of this study indicate that the opportunity and competence variables are proven to have a significant effect on the detection of fraudulent financial statements. Meanwhile, pressure, rationalization, and arrogance variables were not proven to have a significant effect on fraudulent financial statement detection. The role of audit quality is proven to be able to moderate the influence of the rationalization and competence variables on the detection of fraudulent financial statements. However, the role of audit quality was not proven to be able to moderate the influence of the pressure, opportunity and arrogance variables on the detection of fraudulent financial statements.Keywords: Fraudulent financial statement, fraud pentagon, audit quality.
PENGARUH KOMITMEN PEMILIK DAN DUKUNGAN PEMERINTAH TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI fauziah, maulina
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9586

Abstract

The purpose of this study is to examine the effect of owner’s commitment and government support on the use of accounting information systems at SMEs sub-district of Tampan in Pekanbaru. The Data analysis methods used is descriptive analysis and hypothesis test. The data used in this study are primary data with questionnaires as an instruments. The population in this study are SMEs engaged in industry of Tampan sub-district in Pekanbaru. This study uses the Slovin Method as a measuring tool to calculate the sample size. The method of sampling used is stratified random sampling method. Respondents in this study are owner of SMEs in industrial sector of Tampan sub-district in Pekanbaru which amounts 93 units. So the total number of questionnaires distributed was 93. The results of this study indicate that owner’s commitment and government support have a positive effect on the use of accounting information systems. The results showed that the high commitment of the owner and the availability of government support can increase the use of accounting information systems in SMEs. In the digital era, accounting information systems can be accessed easily with available applications, SMEs owner should increase their commitment and take advantage of the support provided by the government.
KINERJA : SAHAM SYARIAH VS SAHAM KONVENSIONAL Maulita, Dian
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10286

Abstract

This research aims to analyze the difference in the performance of sharia stocks with conventional stocks, analyzed from independent variables namely return (return), risk, and coefficient of variation between sharia stocks and conventional stocks. This research uses a quantitative approach with independent t-test samples. The population of this study is a company listed on the Indonesia Stock Exchange in the period 2016-2018. Sharia stocks refer to companies that entered the Jakarta Islamic Index (JII) in the period 2016-2018. conventional shares refer to companies that entered IDX30 in the period 2016-2018. Sample selection using purposive sampling. There are 6 issuers of sharia shares, while conventional stocks as many as 6 issuers. data analyzed with SPSS version 25. Based on the results of inference analysis usingindependent sample t-testshows that: 1) There is no difference in annual return rate between sharia and conventional stocks, 2) There is no annual risk difference between sharia and conventional stocks, 3) There is a difference in the coefficient of variation between sharia and conventional stocks.
PERAN CEO OVERCONFIDENCE DAN COMPANY PERFORMANCE TERHADAP RETURN SAHAM DIMODERASI DEVIDEND POLICY Iswahyudi, Iswahyudi; Djaddang, Syahril; Suyanto, Suyanto; Darmansyah, Darmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9870

Abstract

AbstractThe most important of investors is to get high stock returns by considering the factors that influence it, because the case this research with the aim of analyzing and investigating the effect of Ceo Overconvidence and Company Performance on Stock Returns with a moderation of the Devidend Policy. This research approach uses quantitative research by analyzing and investigating the clausal relationship between variables. Based on 17 samples, it shows the results of simultaneous testing of independent variables such as SIM, SGM, DER, ROA and EPS have a significant effect on stock returns. Partially there are two independent variables DER and ROA which have a significant positive effect on stock returns and SIM that has a significant negative effect on stock returns, while the independent variables SGM and EPS have no significant effect on stock returns. Overall Dividend Policy cannot moderate the effect of the independent variables, namely DER, ROA, and EPS on stock returns.
PENGARUH ANGGARAN, INFORMASI, BUDAYA ORGANISASI, DAN KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK PEMERINTAHAN KOTA SERANG murdiatun, murdiatun; Hanifah, Imam Abu; Isnawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9128

Abstract

This study aims to find empirical evidence about the influence of Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack. The sampling method used in this study was purposive sampling method and obtained a sample of 15 OPDs as an observation item in Serang City. This research is an empirical study using purposive sampling technique. The data were obtained by answering questionnaires that have been distributed to Echelon III and Echelon IV employees at OPD in Serang City, with the return of the questionnaire reaching 86%, namely 90 respondents, but only 94% of the questionnaires that can be tested are 85 respondents because 6% of the returned questionnaires are 5 respondents not filled in by respondents (empty). Data analysis was performed using the Structural Equation Model (SEM) with the Smart PLS (Partial Least Square) program. The results of this study indicate that the Budget Participation variable has a positive and significant effect on Budgetary Slack, the Budget Emphasis variable has a positive and significant effect on Budgetary Slack, the Asymmetry Information variable has a positive and significant effect on Budgetary Slack, the Job Relevant Information variable has a positive and significant effect on Budgetary Slack, Organizational Culture has a positive and significant effect on Budgetary Slack, the Individual Capacity variable has a positive and significant effect on Budgetary Slack. Keywords: Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack

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