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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 2 (2021): October" : 7 Documents clear
Faktor-Faktor Struktur Modal Menurut Trade Off Theory Umdiana, Nana; Nailufaroh, Lulu; Megawati, Farah Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.11629

Abstract

This study purposed to examine the effect of Corporate Tax Rate and Non Debt Tax Shield on their Capital Structure according to Trade Off Theory on manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019.The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25.The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Astuti, Wiri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9199

Abstract

The purpose of this study was to determine the effect of Sustainability Reporting Disclosure on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on LQ45 companies listed on the Indonesia Stock Exchange 2017-2019). The data used in this study were companies that were included in the LQ45 list and obtained a sample of 66 companies. The data is processed using SPSS version 22. The results show that 1) the quantity of sustainability reporting disclosure has no effect on earnings management, 2) the quality of sustainability reporting disclosure has a positive effect on earnings management, 3) the Audit Committee has a relationship between the quantity of sustainability reporting disclosures and earnings management. ) The Audit Committee weakens the relationship between the Quantity of Sustainability Reporting Disclosures and Earnings Management.
UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY Maharsa, Agustinus Guntur
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.10603

Abstract

The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented  by the board of commissioners and audit committee, leverage, auditor switching, profitability, on audit delay with company size as a moderating variable. This research was conducted at trade service and investment companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples was selected by purposive sampling method is 268 samples from 56 companies for five years. The type of data used is secondary data in the form of financial statements of trade service and investment companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the board of commissioners and audit committee, leverage, profitability have an effect on audit delay, while auditor switching has no effect on audit delay. Company size moderates the effect of leverage and profitability on audit delay, but company size is unable to moderate the effect of auditor switching on audit delay.
PENGHINDARAN PAJAK DI INDONESIA: PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY Puspitasari, Dhestiara; Radita, Ferensia; Firmansyah, Amrie
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.10429

Abstract

This study examines the effect of profitability, leverage, and capital intensity on tax avoidance in Indonesia. The method used in this research is the quantitative method. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. This study employed a purposive sampling technique, a sample of 72 observations. Hypothesis testing is performed using multiple linear regression analysis with panel data. This study indicates that profitability is positively associated with tax avoidance, the capital intensity is negatively associated with tax avoidance. However, leverage is not associated with tax avoidance. This study indicates that the Indonesian Tax Authority should pay attention to its net income and fixed asset as part of the information to enhance the policy.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018) Maptuha, Mamat; Hanifah, Imam Abu; Ismawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9209

Abstract

This research is meat to analyze the effect of capital structure, liquidity and firm size on firm value with profitability as an intervening variable. The population in this study is the LQ 45 index companies listed on the Stock Exchange in 2014-2018 using annual financial report data taken by purposive sampling, so that 24 (twenty four) samples that meet the criteria are obtained. The sampling criteria chosen were 1) Companies that were consistently listed on the LQ 45 index in 2014-2018. 2) LQ 45 index companies that report financial reports for the end of December 31, complete with notes on financial statements (CALK) for the years 2014-2018. 3) Companies that use rupiah as their financial reporting currency. 4) Companies that report positive profits in their financial reporting. 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) Capital structure (DER) has a significant negative effect on profitability. 2) Liquidity (CR) has a significant negative effect on profitability. 3) Firm size (SIZE) has a significant negative effect on profitability. 4) Capital structure (DER) has a significant positive effect on firm value (TOBIN'S Q). 5) Liquidity (CR) has no significant negative effect on firm value (TOBIN'S Q). 6) Firm size (SIZE) has no significant negative effect on firm value (TOBIN'S Q). 7) Profitability (ROA) has a significant positive effect on firm value (TOBIN'S Q). 8) Profitability (ROA) is able to mediate the effect of structure (CR) on firm value (TOBIN's Q). 9) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on firm value (TOBIN's Q). 10) Profitability (ROA) is not able to mediate the effect of firm size (SIZE) on firm value (TOBIN's Q).
PENGARUH CORPORATE GOVERNANCE, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCINNG TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN CAPITAL ADEQUACY RATIO SEBAGAI VARIABEL INTERVENING Supriadi, aris
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.11683

Abstract

This study aims to examine the effect of CG as seen from the results of self-assessment and FDR, NPF on profitability as an indicator in assessing the performance of Islamic banking with CAR as an intervening variable. This research is a quantitative research. The type of data used in this research is secondary data. The data is processed using the SPSSv.20 program by using a multiple linear regression approach.the results showed that Corporate Governance had a significant positive effect on profitability. Financing To Deposit Ratio has a significant positive effect on profitability. Non-Performing Financing has a significant negative effect on profitability. Capital Adequacy Ratio has a significant positive effect on profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing To Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on profitability through the Capital Adequacy Ratio. Financing To Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-performing Financing has no effect on profitability through the Capital Adequacy Ratio.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENYERAPAN ANGGARAN DENGAN VARIABEL INTERVENING EFEKTIVITAS ANGGARAN BERBASIS KINERJA PADA DINAS KESEHATAN PROVINSI BANTEN sulthony, akbar
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9206

Abstract

Delay in budget absorption is a classic problem in government agencies that generally occurs in the first trimester and swells at the end of the year Some of the fundamental causes of low budget absorption include the preparation process for the implementation of an immature budget, preparation of budget absorption plans is less accurate, and a late auction process. This study aims to determine the relationship of understanding, training, external pressure on budget absorption with intervening variables on the effectiveness of performance-based budgeting. The study population was 55 Provincial Health Department employees. Data analysis was performed using the Structural Equation Model (SEM) method using PLS. From the results of the hypothesis test, it can be concluded that 1) Understanding has a positive effect on budget absorption, so the higher understanding an employee has regarding budget planning, the higher the level of budget absorption, 2) Training has a positive effect on budget absorption, so that more training is ever followed by an employee related to budget planning institutions, the higher the level of budget absorption, 3) External pressure does not affect the absorption of the budget, 4) Understanding has a positive effect on the effectiveness of performance-based budgeting, so the higher the understanding of an employee related to budget planning institutions will the higher the effectiveness of performance-based budgeting, 5) Training has a positive effect on the effectiveness of performance-based budgeting, so that more training is ever attended by an employee related to the agency's budget planning. the higher the effectiveness of performance-based budgeting, 6) External pressure does not affect the effectiveness of performance-based budgeting, and 7) The effectiveness of performance-based budgeting has a positive effect on the absorption of the budget, so the more effective the performance-based budget that is applied the higher the level of budget absorption 

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