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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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ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017) febrian, Yudha
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.456 KB) | DOI: 10.48181/jratirtayasa.v4i2.5753

Abstract

The research of this thesis is entitled analysis of determinants of intellectual capital disclosure in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2011-2017. The purpose of this study was to determine the effect of the audit committee size, the independence of the audit committee, the number of financial experts in the audit committee, the number of audit committee meetings, the size of the board of commissioners, the independence of the board of commissioners, the number of board of commissioner meetings and institutional ownership of disclosure of pharmaceutical companies' intellectual capital. The research population is pharmaceutical companies listed on the Stock Exchange for the period 2011-2017. The research sample consisted of 11 pharmaceutical companies with 7 years of observation. Sample data are 77 financial report data. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. Data analysis using Multiple Linear Regression Analysis using SPSS Version 20. statistical program. Based on the results of data processing, it is known that the Adjusted R Square value is 0.462. This shows that variations in the Intellectual Capital Disclosure variable can be explained by 46.2% by Audit Committee Size variables, Audit Committee Independence, Number of Audit Committee Financial Experts, Number of Audit Committee Meetings, Board of Commissioners Size, Board of Commissioners Independence, Number of Board of Commissioners Meetings , Institutional ownership and company size as control variables while the remainder is explained by other variables not examined. The results of testing the hypothesis, it is known that the size of the audit committee, the independence of the audit committee, the number of audit committee financial experts, the size of the board of commissioners and the independence of the board of commissioners have a positive effect on disclosure of intellectual capital Audit committee meetings have no effect on disclosure of intellectual capital.
THE EFFECT OF HUMAN RESOURCE QUALITY AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL ACCOUNTABILITY REPORT WITH INTERNAL CONTROL AS AN INTERVENING VARIABLE (Empirical Study of BOS SMA / SMK Cilegon) Amrullah, Ihsan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 1 (2019): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.598 KB) | DOI: 10.48181/jratirtayasa.v4i1.4946

Abstract

This study aims to examine the effect of the quality of human resources and the use of information technology on the quality of the financial accountability report with internal control as an intervening variable in SMA/ SMK throughout Cilegon City. The population in this study was all educational units with an analysis unit of all the SMA/SMK Cilegon. The sampling in this study are 47 principal and 47 treasurer. The data in this study were analyzed using the Path Analysis using SPSS Ver.22. The results indicate that the quality of human resources doesn’t affected the quality of financial accountability reports, the use of information technology affected the quality of financial accountability reports, the human resources quality doesn’t affected internal control, the use of information technology affected internal control ,Internal control has significant effect the quality of financial accountability reports. In addition, the human resources quality indirectly affected the quality of financial accountability reports through internal control, indirect use of information technology affected the quality of financial accountability reports through internal control. Keywords : Quality of human resources, utilization of information technology,        internal control and quality of financial accountability reports.
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Pertamy, Ratu Ajeng Fahmiaty; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.096 KB) | DOI: 10.48181/jratirtayasa.v3i2.5495

Abstract

This study aims to determine the effect of audit tenure, audit rotation and reputation KAP on manufacturing companies in the consumer goods industry sector listed on yhe Indonesia Stock Exchange 2015-2017. The research method used is descriptive verification. The data collection techniques used documentation study. The document covers the financial statements and annual reports of manufacturing companies in the consumer goods industry for the period 2015-2017 listed on the Indonesia Stock Exchange. Data processing in his research use statistic tes of regression of panel data with Random Effect Model.Based on statistical testing with the help of Eviews 8 software that audit tenure and audit rotation have a negative effect on audit quality, and tenure has positive effect on audit quality. The implication of this research is that company must improve audit quality by choosing affiliated KAP and routinely rotation, thereby minimizing risk caused by mistake of opinion in auditing process.Keyword: Audit Tenure, Audit Rotation, Reputation Kap and Audit Quality
PENGARUH LEVERAGE, PROFITABILITY, MATURITY, SIZE, DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA SEKTOR PERBANKAN INDONESIA Nurhaelis, Elis; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.085 KB) | DOI: 10.48181/jratirtayasa.v3i1.4986

Abstract

This research aims to examine the Leverage, Profitability, Maturity, Size and Free Cash Flow toward dividend policy, Leverage measure by Debt to Asset Ratio (DAR), Profitability (ROA), Maturity, Size, and Free Cash Flow (FCF) on Dividend policy represented by the Dividend Payout Ratio (DPR). This research population is banking that is listed at the Indonesia stock exchange. The criteria research of samples data used on this research is government banks and private banks exists in Indonesia from 2012 up to 2016. Where in the research, banks pays dividends at shareholders. This study used a purposive sampling method. Of the data is processed using SPSS program version 24.0 by OLS regression approach (Ordinary Least Square). Analytical techniques used in this study consists of a descriptive statistic test, test of normality, a linear regression analysis, and test hypotheses through the analysis of the coefficient of determination (R2), model test research (statistical tests F), and partial (test test t statistics). The results of this study demonstrate that profitability (ROA) and Maturity has a significant effect on dividend policy. But the Leverage (DAR), Size and Free Cash Flow (FCF) is not significant effect on dividend policy. Keywords: Leverage, Profitability, Maturity, Size, Free Cash Flow, Dividend Policy. 
PENGARUH TEKNOLOGI INFORMASI, INTENSITAS KOMPETISI PASAR, STRATEGI BISNIS DAN INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA PERUSAHAAN (Studi pada perusahaan manufaktur di kawasan industri modern Cikande Kabupaten Serang – Banten) Firdaus, Dodi; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1463.931 KB) | DOI: 10.48181/jratirtayasa.v2i2.4921

Abstract

This study aims to examine the relationship between information technology, the intensity of market competition and business strategy on company performance with management accounting system as intervening variable. The population in this research is manufacturing company that exist in Modern Industrial Estate Cikande. The method used is descriptive method with saturated sampling technique. With analytics units are financial division managers, marketing division managers, HR division managers and production division managers. The data in this study were obtained by distributing questionnaires directly to respondents, 144 distributed questionnaires correspondents and only 59 returned questionnaires. The data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that (1) Changes in business strategy due to changes in the intensity of competition causes a change in strategy, and this results in a change in MAS, thus affecting performance improvement directly and indirectly. (2) The development of information technology affect the management accounting system as the producer of information in the framework of planning, controlling and management decision making that impact on the improvement of performance directly and indirectly. (3) Changes in the intensity of competition affect the company's performance through MAS.Keywords: information technology, intensity of competition, business strategy, management accounting system (MAS), company performance, manufacturing company.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten) Ismiyati, Anna Anica
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 1 (2019): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.702 KB) | DOI: 10.48181/jratirtayasa.v4i1.5504

Abstract

 The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit  quality  is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling  was conducted  using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality.  The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation. Keyword: Competency, Independency, Acountability, Auditors Ethics, Quality of Audit.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, DAN INDEPENDENSI AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DAN IMPLIKASINYA PADA KUALITAS AUDIT Rohman, Akhmad
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.269 KB) | DOI: 10.48181/jratirtayasa.v3i2.5500

Abstract

This study aims to examine the factors that influence dysfunctional auditor behavior and its implications on audit quality. This research develops theoretical framework as the basis of hypothesis, to answer the research questions consisting of: (1) how the effect of task complexity to dysfunctional auditor behavior, (2) how the effect of time budget pressure to dysfunctional auditor behavior, (3) how the effect of auditor independence on dysfunctional auditor behavior, and (4) how the effect of dysfunctional auditor behavior on audit quality. The sample of this research is 80 people auditor Inspectorate of Banten Province. This research uses census method. Data are primary data collected through questionnaires. The method of data analysis to test the hypothesis is regression analysis using Statistical Package for Social Sciences 22 (SPSS 22). The results of this study indicate that: (1) task complexity has a positive effect on the dysfunctional auditor behavior, (2) time budget pressure has a positive effect on the dysfunctional auditor behavior, (3) independence of the auditor negatively affects the dysfunctional auditor behavior, and (4) dysfunctional auditor behavior has a negative effect to audit quality. Keywords: task complexity, time budget pressure, auditor independence, dysfunctional auditor behavior, and audit quality
ANALISIS AUDIT EXPECTATION GAP PADA SEKTOR PUBLIK (Studi Empiris pada Pemerintah Provinsi Banten) Nasrullah, Nasrullah; Ismail, Tubagus; Yazid, Helmi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3994.367 KB) | DOI: 10.48181/jratirtayasa.v2i1.5011

Abstract

This study aims to determine the effect of accounting knowledge, qualifications and work experience of auditors on the audit expectation gap and audit expectation gap in the quality of the audit report. In addition, this study investigated the mediating role of audit expectation gap. Structured questionnaire was distributed randomly to 86 auditee of 43 Local Government Organizations in Banten Province. A total of 70 questionnaires of the completed and analyzed.  The sample in this study were taken by using the data collection method called purposive sampling. The criteria of the sample in this study is the fourth echelon officials in charge of finance and reporting. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the PLS software. Moreover, to test the hypothesis of the mediating, Sobel test was used to examine the relationship existing intervening variables in the hypothesis. The results showed that accounting knowledge no effect in reducing the gap expectations of the audit, and the audit expectation gap can not mediate accounting knowledge on the quality of the audit report. Auditor's qualifications and work experience effect in reducing the gap expectations of audit and audit expectation gap may mediate the effect of qualifications and work experience of the quality of the audit report. Review findings have implications for understanding change accounting knowledge auditee against the auditor in the audit process is very important and the importance of the recruitment of auditors who have the educational background of accounting.Keywords    : Accounting knowledge, accounting qualification, worok experience,audit expectation gap and quality of audit report. 
PENGARUH DESENTRALISASI, PERSEPSI KETIDAKPASTIAN LINGKUNGAN, AKUNTABILITAS PUBLIK, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris Pada Rumah Sakit Di Provinsi Banten) Nurhayadi, Willy; Ismail, Tubagus
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2302.972 KB) | DOI: 10.48181/jratirtayasa.v2i2.4926

Abstract

The purpose of this research is to analyze the effect of Decentralization, Perceived Environmental Uncertainty, Public Accountability, Organizational Culture to Managerial Performance Through Management Accounting System. The data used in this study was obtained from the managerial hospital in Banten Province. Of the 248 questionnaires distributed, the number of returned questionnaires and can be processed 169 questionnaires (68.15%). Data is processed by using software program Analysis of Moment Structure (AMOS) Version 16. This research uses purposive sampling method with middle level management and lower level management sample. Sources of data obtained from field research, namely by distributing questionnaires to obtain primary data and research library (Library Research) / documentation. The results showed 1) decentralization has a significant positive effect on the management accounting system; 2) perceived environmental uncertainty has a significant positive effect on management accounting system; 3) public accountability has a significant positive effect on the management accounting system; 4) organizational culture have a significant positive effect on management accounting system; And 5) management accounting system has a significant positive effect on managerial performance.Keywords: decentralization, perceived environmental uncertainty, public accountability, organizational culture, management accounting systems, managerial performance
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN INFLASI TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING PERIODE TAHUN 2015 – 2018 (Penelitian di Kota/Kabupaten Provinsi Banten) Salim, Agus
JURNAL RISET AKUNTANSI TIRTAYASA Vol 4, No 2 (2019): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.896 KB) | DOI: 10.48181/jratirtayasa.v4i2.5875

Abstract

This study aims to examine the effect of local revenue, balance funds, and inflation on capital expenditure with economic growth as an intervening variable in the City / Regency of Banten Province. The sample from this study was 8 regencies / cities of Banten Province. which consists of Kab. Lebak, Kab. Pandeglang, Kab. Serang, Kab. Tangerang, Cilegon City, Tangerang City, Serang City, South Tangerang City. With the sampling technique using the saturated sample method. This data is obtained from the website of the Director General of Financial Balance of Regional Governments through www.djpk.depkeu.go.id and BPS of the Banten Provincial Government. The data in this study were processed using SPSS software. The results of this study conclude that the regional original income variable has a positive effect on economic growth, balancing funds have a positive effect on economic growth, inflation has a negative effect on economic growth, regional original income has a positive effect on Capital Expenditure, positive influential balancing funds adapts the realization of capital expenditure, Inflation has a negative effect on capital expenditure realization, economic growth has a positive effect on capital expenditure realization, regional original income has a positive effect on capital expenditure realization mediated by economic growth, balancing funds have a positive effect on capital expenditure realization mediated by economic growth, and inflation has a positive effect on realization of capital expenditure is mediated by economic growth.

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