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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 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.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONBILITY TERHADAP KINERJA ORGANISASI Fadillah, Mohammad Farhan
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.v9i1.27526

Abstract

The study seeks to determine how institutional ownership, independent commissions, Corporate social responsibility and audit committees have an impact on a company's success. Quantitative data from secondary data sources make up the research's data kind. Using a purposive sampling technique, the sample for this study consisted of 32 basic & chemical sub-sector manufacturing businesses listed on the Indonesia Stock Exchange in 2017–2021.. The data used in this study were obtained from the financial reports and Annual Reports of basic & chemical sub-sector manufacturing companies which have been published on the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2017-2021 period and the websites of each company. Multiple Regression analysis are method used in this study. The statistical product and service solution (SPSS) version 26 was used to process the data for this investigation.. According to the study's findings, independent commissioners, institutional owners, and managers all have a favorable impact on the success of their companies. The performance of the corporation is thus unaffected by the Audit Committee, but Corporate Social Responsibility has a detrimental effect.
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
PENGARUH MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN TAX HAVEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021 (Data Empiris Pada Industri Manufaktur yang Terdaftar Jamilah, Nurul; Ginajar, Seandy
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.v9i1.27529

Abstract

This study aims to determine the effect of multinationality and thin capitalization on tax avoidance with tax havens as a moderating variable. The research sample used in this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. This research is a type of quantitative research. Data analysis was performed using multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method. This study uses secondary data based on financial statements of manufacturing companies obtained from the Indonesian Stock Exchange website. Data processing was carried out using the SPSS 25 application program. The results showed that the multinationality variable had no effect on tax avoidance. Meanwhile, the thin capitalization variable has a positive effect on tax avoidance. Meanwhile, the results of the moderated regression analysis (MRA) show that the tax haven variable cannot moderate the effect of multinationality and thin capitalization on tax avoidance.
PENGARUH FAKTOR MAKRO EKONOMI, RASIO KEUANGAN DAN KARAKTERISTIK OBLIGASI TERHADAP YIELD OBLIGASI KORPORASI DI INDONESIA Rahmatullah, Agung
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.v9i1.9023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor makro ekonomi, rasio keuangan dan karakteristik obligasi terhadap yield obligasi. Penelitian ini terdiri dari enam variabel independen yaitu suku bunga, inflasi, likuiditas (Current Ratio), leverage (Debt to Equity Ratio), maturity dan peringkat obligasi. Sedangkan variabel yield obligasi diproksi dengan yield to maturity (YTM). Metode penelitian menggunakan pendekatan kausal. Sampel data diambil sebanyak 51 obligasi yang terbit pada periode tahun 2016-2019 dari perusahaan yang terdaftar di Bursa Efek Indonesia. Adapun teknik analisis data menggunakan model regresi linier berganda dan diolah dengan program SPSS versi 23,00. Hasil penelitian pada tingkat signifikasi 5% menunjukan bahwa 1) tingkat suku bunga berpengaruh positif terhadap yield obligasi, 2) inflasi berpengaruh positif terhadap yield obligasi, 3) likuiditas tidak berpengaruh terhadap yield obligasi, 4) leverage tidak berpengaruh terhadap yield obligasi, 5) maturity obligasi berpengaruh positif terhadap yield obligasi, dan 6) peringkat obligasi berpengaruh negatif terhadap yield obligasi. Dapat disimpulkan bahwa yield obligasi korporasi di Indonesia yang terbit pada tahun 2016-2019 dipengaruhi oleh faktor makro ekonomi dan karakteristik obligasi, sedangkan rasio keuangan tidak berpengaruh.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI INTELLECTUAL CAPITAL PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 avianto, yudha
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.v9i1.9029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksi dengan struktur kepemilikan saham institusional maupun manajerial dan komposisi komisaris independen terhadap nilai perusahaan melalui intellecetual capital. Objek penelitian dilakukan pada perusahaan yang terdafar pada indeks LQ45 dengan jumlah sampel diambil 19 perusahaan. Analisis data menggunakan metode regresi linier berganda yang diolah dengan program SPSS. Berdasarkan hasil uji statistik diperoleh hasil 1) Kepemilikan institusional berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,876 dan signifikasi 0,018. 2) Kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,176 dan signifikasi 0,003. 3) Komisaris independen tidak berpengaruh terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi -0,122 dan signifikasi 0,762. 4) Kepemilikan institusional berpengaruh positif dan signifikan terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,564 dan signifikasi 0,025. 5) Kepemilikan manajerial tidak berpengaruh terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,061 dan signifikasi 0,294. 6) Komisaris independen berpengaruh positif dan signifikan terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,806 dan signifikasi 0,047. 7) Intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,160 dan signifikasi 0,001.
Konsekuensi terhadap Perekonomian Indonesia Akibat Invasi Rusia ke Ukraina Iswah, Iswahyudi; Millatipuan, Meika Arifatull
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.v9i1.16691

Abstract

This study intends to examine the impact of the conflict between Russia and Ukraine on the Indonesian economy. The conceptual framework of this research refers to Peterson's theory in his research. There are five indicators in this study, namely supply chain, banking system, economic growth, stock markets, and rising inflation. The result is that the supply chain, economic growth, the Indonesian stock market and inflation are adversely affected by the conflict. Meanwhile, the banking system was not adversely affected, because the Indonesian side carefully did not make a decision to impose sanctions or prefer a neutral policy (non-block). This makes Russia not consider Indonesia as a target for the cyber banking system, and maintain good cooperation in country business.
PENGARUH CORPORATE GOVERNANCE, INCOME SMOOTHING, LEVERAGE DAN AUDIT FEE TERHADAP TAX AVOIDANCE Putri, Widya Nastiti Sari Rusna; Kalbuana, Nawang; Tarigan, Pelinta
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.v9i1.28499

Abstract

Indonesian as a developing country, needs taxes to boost the country's economy. Tax avoidance is regarded as the action of taxpayers to avoid the great value of the tax deposited. The way the taxpayer usually does is by making a profit statement up to raising the cost of consultancy services. The aim of this study is to find out the impact of Corporate Governance, Income Smoothing, Leverage, and Audit Fee on Tax Avoidance on energy companies listed on the Indonesian Stock Exchange during the period 2018-2022. The data in this research is secondary data and the research method uses quantitative methods. Sample determination using purposive sampling and obtained 9 companies that became final samples in the five-year observation period, namely 2018-2022. Data analysis in this study uses double regression analysis using the SPSS 25 program. The results of this research indicate that partially the Corporate Governance variable which is proxied by the Independent Board of Commissioners (X1), Audit Committee (X2), and Audit Fee (X5) has no effect on Tax Avoidance with only obtaining sig values of 0.117, 0.549 and 0.279. Meanwhile The Income Smoothing variable (X3) with a value of 0.031 has a significant and positive effect on Tax Avoidance. The Leverage variable (X4) has a significant and negative effect on Tax Avoidance with a sig value of 0.016.
PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI SURABAYA BARAT Putri, Mayka; Mardiana, Lilik
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31343

Abstract

This study aims to analyze the effect of tax rates, tax payment mechanisms, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. The object of this research is MSME taxpayers in West Surabaya. The sampling technique in this study used purposive sampling. Data collection was carried out through a questionnaire and the sample obtained was 74 respondents. Each question is measured using a Likert scale. The data analysis technique in this study used the help of the IBM SPSS Statistic 23 application. The results of this study indicate that hypothesis (1) can be accepted which shows that tax rates have a positive and significant effect on MSME taxpayer compliance. Hypothesis (2) is accepted which shows that the tax payment mechanism has a positive and significant effect on MSME taxpayer compliance. Hypothesis (3) is rejected, which shows that taxpayer awareness has no significant effect on MSME taxpayer compliance. Hypothesis (4) is rejected which shows that tax sanctions have no significant effect on MSME taxpayer compliance.
Corporate Social Responsibility: Hasil Review Bibliometrik dan agenda penelitian di masa datang Abbas, Dirvi Surya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.28503

Abstract

This study uses bibliographic analysis to create a comprehensive research mapping on corporate social responsibility disclosure. Based on the Google Scholar and Scopus indexes from 2014 to 2023, this study analyzes the number of citations, publication trends, author collaborations, trending titles, trending author keywords, trending summaries, and countries of publication on corporate social responsibility disclosure, investigating changes in key factors, and investigating changes in key factors. research developments, and future research. This study uses a bibliometric analysis method. The research sample used was 1,500 articles using the keyword "Corporate Social Responsibility Disclosure". The articles used were sourced from journals indexed by Google Scholar and Scopus in 2014-2023, with the help of Publish or Perish (PoP) software. This bibliometric analysis uses VOSviewer (VV). The most citations according to statistics were in 2015, with a total of 976 citations. Related to publication trends, the least number of papers was published in 2016, which was 100 papers. The term 'Corporate Social Responsibility' is the most widely used keyword in this article. Corporate Social Responsibility Articles. There are three countries that associate Corporate Social Responsibility Disclosure with this study: 1) China, 2) America, and 3) Europe. The co-occurrence network visualization explains the network or relationship from one term to another in research in the field of Corporate Social Responsibility Disclosure for the period 2014-2023. The overlay visual represents keywords that indicate the year of publication, while the density visualization indicates research on a topic that is still very broad to be studied. The findings of this study indicate that it is important to be able to recognize the approaches and theories behind the development of Corporate Social Responsibility Disclosure in order to be able to determine the gradual nature of the aspects involved in it. This article calls for greater engagement among academics and researchers of Corporate Social Responsibility Disclosure to more explicitly consider how their research can contribute to the understanding of Corporate Social Responsibility. The limitation of this study is that it only uses the observation years 2016-2023. Further researchers are expected to be able to add observation years. In addition, this study has not explored the application of the literature used; Therefore, further researchers should develop this literature review with the help of other applications, such as Bliblioshiny or R

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