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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 117 Documents
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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).
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.
PENGARUH TINGKAT PENDAPATAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Influencer Selebgram Yang Berdomisili Di Banten Tahun 2021-2022) Ramadhanthy, Rizka
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27567

Abstract

One of the important aspects in building and preserving a nation is taxation. It is important to analyze factors that can increase taxpayer compliance in paying taxes in order to improve services and infrastructure for the welfare of the Indonesian citizen. To expand the tax base, tax audits can be carried out on endorsement services. This research aims to examine the relationship between taxpayer income, understanding of tax regulations and legislation, and individual taxpayer compliance in Banten City. This research uses a quantitative approach and data collection is carried out through an online survey using a purposive sampling strategy. The respondents used as examples in this research are "Instagram Celebrities" who are also known as "Instagram Celebrities who pay taxes in Banten". Multiple linear regression analysis of survey data in SPSS 24. Based on the results of the opinion poll, the level of taxpayer compliance is significantly influenced by their income level and understanding of tax laws and regulations. To understand the elements that have an impact on certain taxpayer compliance, it is recommended that further research use new variables, conduct direct observations of respondents, or conduct interviews with them.
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 OMSET PENGHASILAN, PEMAHAMAN PP NO. 23 TAHUN 2018 DAN KEBIJAKAN PEMERINTAH TENTANG INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PENGGUNA PLATFORM MARKETPLACE SHOPEE DI PROVINSI BANTEN TAHUN 2020-2021 Rahmawati, Dewi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27495

Abstract

The focus of this research is to find out and examine the influence of Income Turnover, Understanding Government Regulation no. 23 of 2018 and Government Policy regarding Tax Incentives for Taxpayer Compliance for Small and Medium Businesses (MSMEs) for the users of the Shopee Marketplace Platform. E-commerce actors in Banten Province who sell their goods through the Shopee online trading platform are the subjects of this research, and the sample used was 97 entrepreneurs who have shops on the Shopee Marketplace. This research is quantitative. Primary data is used in this research, and the data comes from questionnaires. The application used to process the data is SPSS version 25 which starts with descriptive statistical examination and ends with hypothesis examination. Income Turnover, Understanding Government Regulation No., 23 of 2018: Government Policy, Tax Incentives, Taxpayer Compliance, and Micro, Small and Medium Enterprises (MSMEs) Users of the Shopee Marketplace Platform. Government Regulation No. 23 of 2018 has a major impact on the compliance of MSME Taxpayers Users of the Shopee Marketplace Platform. Meanwhile, the Government Policy regarding Tax Incentives and Income Turnover does not affect the Compliance of MSME Users of the Shopee Marketplace Platform.

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