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Edward Fazri
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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 TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA UMKM DENGAN INOVASI SEBAGAI MEDIASI (STUDI EMPIRIS PADA UMKM KOTA SERANG) Atika, Putri Riang
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.v9i2.31398

Abstract

The rapid rise in business competition has compelled MSMEs to innovate and adopt management models that provide a competitive edge. This research examines the influence of Total Quality Management (TQM), innovation, and MSME performance. A quantitative approach with a survey design was used, collecting primary data through questionnaires and structured interviews with SME owners in Serang City. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0 software. The results show: 1) TQM positively and significantly affects innovation; 2) TQM positively and significantly affects MSME performance; 3) Innovation positively and significantly affects MSME performance; 4) Innovation mediates the relationship between TQM and MSME performance.
PENGARUH LEVERAGE UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI SIHOMBING, ALBOIN; Mulyadi, JMV
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.v9i2.19056

Abstract

This study aimed to examine and analyze the effect of leverage, firm size, and profitability on tax aggressiveness with executive character as moderating variable. The population in this study is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples was selected by purposive sampling method is 260 samples from 52 companies for five years observation. The type of data used is secondary data in the form of financial statements of manufacturing companies. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that leverage had an effect on tax aggressiveness. Firm size had no effect on tax aggressiveness. Profitability had an effect on tax aggressiveness. And also executive character can strengthen the moderation between leverage with tax aggressiveness. Executive character can weaken the moderation between profitability with tax aggressiveness.
Pengaruh Perencanaan Pajak Terhadap Kegagalan Keuangan dalam Siklus Hidup Perusahaan Audia, Rania Nanda; Az'mi, Yanis Ulul
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.v9i2.31367

Abstract

The purpose of this study is to prove that tax planning has an effect on financial failure in different stages of the life cycle. This study groups companies based on the company's life cycle using a cash flow pattern consisting of the introduction, growth, mature, and decline stages. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2022 - 2023. The sample of this study was 375 companies. The data collection method used the purposive sampling method. Data were analyzed using multiple linear regression methods. The results of the study indicate that tax planning disclosure has an effect on financial failure at the introduction and mature stages. In the growth and decline stages of the life cycle, tax planning has no effect on financial failure.
DETERMINASI KEPATUHAN PAJAK UMKM: PERAN PEMAHAMAN, KEMUDAHAN, DAN SANKSI PERPAJAKAN Afiyah, Tatu Hayatul; Arisa, Lisa; Pratiwi, Esti Utami
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.v9i2.31652

Abstract

This research aims to analyze the influence of tax understanding, ease of tax payment, and tax sanctions on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers in Serang City. This study uses a quantitative approach with a survey method. The research sample consists of 40 MSME respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 26. The results show that tax sanctions have a significant effect on MSME taxpayer compliance, while tax understanding and ease of tax payment do not have a significant influence. These findings indicate that the implementation of strict sanctions can improve taxpayer compliance, whereas tax understanding and ease of tax payment need to be strengthened through other strategies such as more effective tax education and socialization. Therefore, more optimal policies are needed to enhance tax awareness and compliance among MSMEs in order to support sustainable tax revenue..
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023) Husnah, Mirzah Nuriyah; Primaningsih, 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.v9i2.31340

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Profitability, Solvabilitas, and Firm Size on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange in 2023. The method employed in this research is a quantitative approach using multiple linear regression analysis. The data analysis was conducted using the Statistical Package for the Social Sciences (SPSS version 23). The research sample consists of 37 companies that meet specific criteria from a population of 163 manufacturing companies. The results indicate that Profitability affects Firm Value, while Corporate Social Responsibility, Solvabilitas, and Firm Size do not influence Firm Value.
PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, KOMITE AUDIT INDEPENDEN DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA Haryati, Yuli; Tarigan, Pelinta; Kalbuana, Nawang
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.28500

Abstract

This study aims to determine the effect of earnings persistence, capital structure, independent audit committee and independent commissioners on earnings quality in consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The method applied in this study uses an associative approach that is integrated with a quantitative approach. The data source in this study comes from secondary data. The sampling technique used was purposive sampling technique using a research population of 126 companies and a sample of 35 companies. This study uses multiple linear regression as an analytical tool. Data analysis was carried out using SPSS version 25 software. Based on the results of hypothesis testing, it can be concluded that simultaneously earnings persistence, capital structure, independent audit committee and independent commissioners affect earnings quality. Partial tests of the four hypotheses proposed show that earnings persistence and capital structure have a negative effect on earnings quality, independent audit committees have a positive effect on earnings quality. Meanwhile, independent commissioners have no significant impact on earnings quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Khaerunnisa, Siti; Soerono, Ayu Noorida
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.34380

Abstract

This study aims to explain the impact of institutional ownership, an independent board of commissioners, earnings management, and tax avoidance. Institutional ownership, as an independent variable, was measured using the ratio of institutional share ownership to the total outstanding shares. The independent board of commissioners is used as a measure of the total board of commissioners. Tax avoidance, the dependent variable, was assessed using the ETR. In addition, earnings management acted as a mediating variable quantified through discretionary accruals. The study population includes all property and real estate companies listed on the IDX between 2017 and 2022. A purposive sampling method was employed, yielding 50 data samples for this study. Multiple regression analysis and the Sobel test were employed for data analysis, using SPSSv25 and an online Sobel calculator for processing. The results showed that institutional ownership has no effect on earnings management, and an independent board of commissioners has a negative effect on earnings management and no effect on tax avoidance. Institutional ownership and earnings management have a positive impact on tax avoidance. In addition, earnings management cannot mitigate institutional ownership concerning tax avoidance, but it can moderate the impact of independent boards of commissioners on tax avoidance.

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