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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 8, No 1 (2023): April" : 7 Documents clear
Pengaruh Kinerja Keuangan terhadap Keputusan Hedging dengan Financial Distress sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Non Keuangan di Bursa Efek Indonesia Tahun 2016-2020) Yunda Fatimah Yasin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21345

Abstract

This study aims to analyze the effect of Financial Performance on Hedging Decisions with Financial Distress as a moderating variable. Hedging decisions are measured based on dummy variables, Financial Distress is measured by the Altman Z-Score ratio, and financial performance is measured by Return On Assets. This study uses secondary data obtained from financial reports or annual reports of companies listed on the Indonesia Stock Exchange. The population in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive sampling method, the samples obtained in this study were 343 companies. The statistical method used is logistic regression analysis. The results of the study prove that financial performance has a significant negative effect on hedging decisions. However, Financial Distress as a moderating variable is proven to have no effect on the relationship between Financial Performance and Hedging Decisions
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Fiqry Fachrezzy Putra
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21337

Abstract

The purpose of this study is to investigate the influence of company characteristics on disclosure called Corporate Social Responsibility (CSR) with institutional ownership as a moderating variable. The sample from the study is a company listed on the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data analysis technique used is multiple regression analysis and moderate regression analysis. The study findings show that company size has a negative effect on CSR disclosure, leverage has a positive effect on CSR disclosure, profitability, and company growth have no effect on CSR disclosure. Institutional ownership can moderate the relationship between firm size and leverage and CSR disclosure, but institutional ownership cannot moderate the relationship between profitability and firm growth on CSR disclosure.
Transfer Pricing Pada Perusahaan Multinasional: Pengaruh dari Pajak, Tunneling Incentive, dan Mekanisme Bonus Margareta Ruly Anggarsari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21338

Abstract

This study aims to empirically test: 1) The Effect of Taxes, 2) Tunneling Incentives, and 3) Bonus Mechanisms on Transfer Pricing. This study consists of 3 (three) independent variables, namely Tax (X1), Tunneling Incentive (X2), and Bonus Mechanism (X3) with 1 (one) dependent variable, namely Transfer Pricing (Y). This study uses a quantitative research type and the data source in this study is secondary data obtained from www.idx.co.id, with the selected sample being Multinational Mining Sub-Industry Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, with a total sample of 11 companies. The sampling technique used was non-probability sampling and purposive sampling, and the data analysis techniques used in this study included descriptive statistical tests, classical assumption tests, hypothesis testing and multiple linear regression tests with the help of the SPSS v.25 application. The results showed that the Tax variable has no effect on the Transfer Pricing decision, the Tunneling Incentive variable has effect on the Transfer Pricing decision, and the Bonus Mechanism has effect on the Transfer Pricing decision.
Pengaruh Book Tax Differences, Arus Kas Operasi, dan Ukuran Perusahaan terhadap Persistensi Laba (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2015-2019) Mira Permatasari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21339

Abstract

This study aims to examine the effect of book tax differences, operating cash flow, and company size on earnings persistence in mining companies listed on the Indonesia Stock Exchange for five years (2015-2019). The population in this study were mining companies listed on the Indonesia Stock Exchange. The sample technique used was purposive sampling method. The data analysis technique used is regression analysis.          The results of this study show the book tax differences impact on earnings persistence, while operating cash flow and firm size have no effect on earnings persistence.
Pengaruh Firm Size, Umur Perusahaan, Profitabilitas, Leverage, dan Growth Perusahaan terhadap Pengungkapan Corporate Social Responsibility Febri Gunawan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21331

Abstract

This study aims to investigate the effect of firm size, company age, profitability, leverage, and firm growth on disclosure of corporate social responsibility in manufacturing companies in 2017-2019. The sample in this study is a manufacturing company selected using a purposive sampling method. Data analysis using multiple regression. The findings show that firm size and company age affect CSR disclosure in manufacturing companies. The influence of the other three variables is not significant.
Pengaruh Loopholes, Administrasi Perpajakan, Kebijakan Perpajakan, Pemahaman Undang-Undang Perpajakan dan Moral Wajib Pajak terhadap Perencanaan Pajak (Tax Planning) Umu Kurota Ayun
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21344

Abstract

The study aims to assess and analyze the effect of loopholes, the tax administration, the tax policies, the tax regulation comprehension and the taxpayer moral on tax planning. The sample used in this research is 70 individual taxpayers in Serang city.The study used primary data by distributing questionnaires. Statistical Product and Service Solution (SPSS) version 26 was used to analyze the research purpose, which consists are descriptive statistics to hypothesis tested.The result of this study indicates that partially the taxpayer moral variable has a significant effect on tax planning on individual taxpayers in Serang City. Meanwhile, partially the variable of loopholes, the tax administration, the tax policies dan the tax regulation comprehension have no significant effect on tax planning on individual taxpayers in Serang City.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA, SISTEM PENGHARGAAN (REWARD) DAN KETIDAKPASTIAN LLINGKUNGAN TERHADAP KINERJA MANAJERIAL Fidra Rezka Feranza
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21333

Abstract

This study aims to test the Effect of Total Quality Management (TQM), Performance Measurement System, Reward System(reward), and Environmental Uncertainty on Managerial Performance in the Hospitality Industry of Serang city and Cilegon city. The samples used in this study were middle-level managers from star-rated hotels in Cilegon city and Serang city. Data were collected by distributing questionnaires with purposive sampling techniques to respondents. The respondents in this study were managers with a total of 36 respondents. Data analysis techniques use quantitative methods with the help of SPSS software. The results of this study showed that total quality management had no effect on managerial performance with a calculated t value > t table (1.738 > 2.03951), the performance measurement system had no effect on managerial performance with a calculated t value > t table (1.076 > 2.03951), the reward system had a significant effect in a positive direction with a calculated t value < t table (3.745 < 2.03951) with a significant 0.001 < 0.05. and environmental uncertainty had no effect on managerial performance with a calculated t value > t table (-0.246 < 2.03951).

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