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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 2 (2023): October" : 7 Documents clear
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Sebuah Analisis Mengenai Penerapan Green Accounting Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Andika, Bayu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i2.27306

Abstract

This research aims to investigate how the implementation of green accounting affects company profitability. The independent variables of this research is environmental performance and environmental disclosure, while the dependent variable is company profitability which is measured using the Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) margin ratio. The population of this research are mining companies that have been listed on the Indonesia Stock Exchange during the period 2017 to 2021. The sample was selected using a purposive sampling technique, which resulted in 11 companies. This study applies a quantitative approach using multiple linear regression models. To analyze the data, this research uses software Eviews version 12. The findings of this study show that environmental performance as measured using PROPER has no effect on EBITDA Margin. Meanwhile, environmental disclosure as measured by the GRI 4 environmental aspect indicator has a significant influence on EBITDA Margin.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Holid, Errina Rismayani
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v8i2.27330

Abstract

This study aims to examine the relationship between the following variables—leverage, profitability, firm size, reputation of a public accounting firm, liquidity—and the timeliness of financial report submission in trading, service, and investment businesses listed on the Indonesian Stock Exchange in 2020 and 2022. This research is quantitative in nature and makes use of secondary data collected from the Indonesian Stock Exchange. The method of purposive sampling was used to choose 93 different businesses. As an analytical method, logistics regression analysis makes use of the SPSSv25 application. Firm size, profitability, liquidity, public accounting firm repute, and leverage were determined to have an impact on the timeliness of financial report submissions in this research. Surprisingly, the issue of timely filing of financial reports was unaffected by any of these criteria.
PEMODERASI KOMISARIS INDEPENDEN: PENGARUH STRATEGI BISNIS TERHADAP MANAJEMEN LABA (Data Empiris Pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021) Aulia, Intan Cahya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i2.27325

Abstract

This study aims to examine the effect of business strategy on earnings management with an independent commissioner as a moderating variable in the effect of business strategy on earnings management. The population in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021, using a purposive sampling method and 35 companies were selected with a total of 140 research data. The data used is secondary data obtained from financial reports and annual reports of manufacturing companies which have been published on the IDX's official website (www.idx.co.id) and the websites of each company. The analytical method used is Moderated Regression Analysis (MRA). The data in this study were processed using SPSS software version 23. The results of this study indicate that: 1) The cost leadership strategy has a positive effect on earnings management; 2) The differentiation strategy has no effect on earnings management; 3) Independent Commissioners are able to weaken the effect of cost leadership strategy on earnings management; and 4) Independent Commissioners are unable to moderate the effect of differentiation strategy on earnings management.
PENGARUH FEE AUDIT DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT JARAK JAUH SEBAGAI VARIABEL MEDIASI(Studi Empiris Pada Auditor di Kantor Akuntan Publik Provinsi Banten 2022-2023) Afda, Syifa Nurul
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v8i2.27332

Abstract

The study aims to determine the effect audit fees and auditor professionalism on audit quality with remote auditing as a mediating variable. This research method uses quantitative methods. This research uses primary data by collecting data using a questionnaire. The sample of this research are auditors who work in Public Accounting Firms Banten Province. The sample techique used in this research is Purposive Sampling method with a total sample of 50 research data. The data analysis technique for this study used multiple regression analysis with Statistical Package For the Social Sciences Software (SPSS v27) and Path Analysis with the help of an online Sobel Calculator. The result of this study prove that audit fees have a significant positive effect on audit quality, auditor professionalism has a positive effect on audit quality, remote audits have a negative effect on audit quality, audit fees have a positive effect on remote audits, and auditor professionalism has a positive effect on remote audits. Behind that, remote audits are not able to act as a mediator on the effect of audit fees on audit quality. But, remote audits is able to act as  a mediator on the effect of auditor professionalism on audit quality.
PENGARUH BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2017-2022) Sari, Melinda
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i2.27327

Abstract

This study aims to investigate the effect of Environmental Costs on Financial Performance with Environmental Performance as the intervening variable. Financial performance is proxied by Return on Equity and environmental performance is proxied by PROPER rating. The research population includes mining companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method applied in this research was purposive sampling and selected 19 companies with a total sample of 69 research data. The hypothesis in this study was tested by applying path analysis and Sobel test. The research results show that environmental costs have an effect on financial performance, whereas environmental costs have no effect on environmental performance. Environmental performance has no effect on financial performance and environmental performance does not act as a mediator between environmental costs and financial performance.
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP TINGKAT AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Az-zukhruf, Ovia Anisa
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i2.27328

Abstract

The goal of this research was to determine whether and how the reputation of KAP affected the connection between audit committees, institutional ownership, and audit report lateness. In this investigation, we use quantitative methods. This investigation employs both descriptive and causal research methods. Purposive sampling was utilized to choose a total of 105 data points from a pool of 21 mining companies trading on the IDX between 2017 and 2021. Multiple linear regression and moderated regression analysis (MRA) were used to analyze the data in SPSS Version 25. After adjusting for confounding factors, an R-squared value of 0.419 was obtained, indicating that the audit committee variable, institutional ownership, the complexity of the company's operations, and KAP's reputation together explain 41.9% of the variance in the audit report lag variable, while other variables account for the remaining 58.1%. The study found that the reputation of the KAP increases the impact of audit committees on audit report lag, while the reputation of the KAP has no effect on the impact of institutional ownership on audit report lag, and the influence of the complexity of a company's operations is increased by the reputation of the KAP.
Going Concern Audit Opinion, Default Debt, Capital Structure, Profitability, Tenure Audit Wulandari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 2 (2023): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v8i2.27329

Abstract

The purpose of this study was to determine the effect of debt default, capital structure, profitability and audit tenure on going concern audit opinion. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 26 multi finance companies registered on the IDX for 2019-2022, where the research sample data is 104 sample data. Data analysis used logistic regression analysis with the SPSS Version 25 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.385. This shows that variations in giving going concern audit opinions can be explained by 38.5% by debt default, capital structure, profitability, and audit tenure variables, while the remaining 61.5% is explained by other variables not examined. In other words, the influence of variable debt default, capital structure, profitability and audit tenure on giving a going concern audit opinion is 38.5%. The results of hypothesis testing, it is known that debt default has a positive effect on going-concern audit opinion, capital structure has a positive effect on going-concern audit opinion, profitability has no effect on going-concern audit opinion, and tenure audit has a positive effect on going-concern audit opinion

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