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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 PENEKANAN ANGGARAN PADA KINERJA APARATUR DENGAN MODEL PERENCANAAN ANGGARAN SEBAGAI VARIABEL PEMEDIASI Witnyaningsih, Dwi
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 (4191.304 KB) | DOI: 10.48181/jratirtayasa.v2i1.4885

Abstract

This study aims to examine between budget emphasis, differentiation strategies, budget planning models and performance. Data collected by using questionnaire gave to the officials in SKPD in Banten Province, such as the Head of Department, secretary of the SKPD, and head of subsection/head of sub-field, and the section head. The measurement of data using a Likert scale of 7. Tools of analysis using Partial Least Square (PLS) 2.0. The results show that the role of budgeting planning model as an intervening variable in the relationship between budget emphasis, differentiation strategy and performance.     Keyword : budget emphasis, differentiation strategy, and performance.
PENGARUH PELATIHAN, KEJELASAN TUJUAN, DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kabupaten Lebak) SUWIGNYO, DJOKO
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 (345.565 KB) | DOI: 10.48181/jratirtayasa.v4i1.5456

Abstract

ABSTRACTThis research is aimed to test the influence of training, goal clarity, supports of top leaders to the usefulness of regional financial accounting system. This research develops theoretical framework as basic hypothesis to answer research questions namely (1) There is influence of training on the usefulness of regional financial accounting system (2) There is influence of goal clarity to the usefulness of regional financial accounting system (3) There is influence of top leaders support to the usefulness of regional financial accounting system (4) There is influence of the usefulness of regional financial accounting system to the performance accountability of government institutions. The research population consists of 32 Local Government Agencies or SKPD in Lebak Regency. This research is quantitative study using survey method conducted to the SKPD’s in Lebak regency. The source of data used in this research is primary data. Primary data is data directly taken from respondents. Data analysis method to test hypothesis is Structural  Equation Modeling (SEM) analysis using Partial Least Square (PLS). The result of research shows that (1) Training influence positively and significantly to the usefulness of regional financial accounting system (2) Goal Clarity influence positively and significantly to the usefulness of regional financial accounting system (3) Top Leaders Supports influence positively and significantly to the usefulness of regional financial accounting system (4) The usefulness of regional financial accounting system influence positively and significantly  to the performance accountability of government institutions.Key words   :  Training, Goal Clarity, Top Leaders Support, usefulness of Regional Financial Accounting System, Its Implication on Performance Accountability
PENGARUH RASIO KEUANGAN DAN PENURUNAN TARIF PAJAK TERHADAP PEMBAYARAN DIVIDEN Ayem, Sri; Fatimah, Andinie
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 (301.601 KB) | DOI: 10.48181/jratirtayasa.v3i2.5496

Abstract

The aim of this study is to find out whether financial ratios and decreases in tax rates affect the payment of dividends in goods and consumption industry sector companies that are listed on the Indonesia Stock Exchange. This study uses secondary data with the documentation method in the form of the company's annual financial statements. The research period was conducted from 2012 – 2016. The research approach used is a quantitative approach with purposive sampling sampling method. Of the 40 population companies of goods and consumption industry sectors listed on the Indonesia Stock Exchange a sample of 12 companies was taken with a period of 5 years. Dividend payments are proxied using the Dividend Payout Ratio. The profitability level is proxied by using earnings per share and return on assets, and the level of liquidity is calculated using the current ratio. The results of this study state that a decrease in tax rates affect the dividend payout ratio, and the return on asset, current ratio and earning per share have no effect on dividend payout ratio.Keywords: Return on Asset, Current Ratio, Earning per Share, Decrease In Tax Rates and Dividend Payout Ratio
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA INDUSTRI INFORMATION AND COMMUNICATIONS TECHNOLOGY DI INDONESIA Tejasunarya, Jaka Laksana; Hanifah, Imam Abu
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 (2145.062 KB) | DOI: 10.48181/jratirtayasa.v3i1.4987

Abstract

The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the company’s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction. Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.             The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the return on asset (ROA), Return on Equity (ROE), Return On Investments (ROI) on the company’s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has bean determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: 1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. 2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. 3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. 4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction.Keywords: Intellectual Capital, Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added, Return On Assets, Return On Equity, Return On Investments.
DESENTRALISASI, STRATEGI BISNIS DAN KINERJA ORGANISASI Nurjanah, Esty; Hanifah, Imam Abu
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 (480.699 KB) | DOI: 10.48181/jratirtayasa.v2i2.4922

Abstract

This study aims to examine the influence of decentralization, business strategies on organizational performance through the measurement of managerial performance. The sample in this research is 50 respondents with sampling technique by purposive sampling that is middle manager at star hotel in Banten Province. Data were collected by distributing questionnaires directly to the respondent concerned. The method of analysis used is the analysis of Structural Equation Modeling (SEM). The data in this research is processed using Smart Partial Least Square (SmartPLS) software. The results of this study revealed was decentralization affected on the organizational performance, decentralization effected on the measurement of managerial performance. Furthermore, business strategy affected on the organizational performance, business strategy affected on the measurement of managerial performance. Then, the measurement of managerial performance affected on the performance of the organization. Also, decentralization and business strategies effected on organizational performance through the measurement of managerial performance as intervening variable.Keywords: Decentralization, Business Strategy, Organizational Performance, Managerial Performance Measurement
IMPLEMENTASI MANAJEMEN ASET, SUMBER DAYA MANUSIA PENGELOLA ASET, SERTA SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PENGARUHNYA TERHADAP KUALITAS PELAPORAN KEUANGAN Niliani, Dian
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 (340.502 KB) | DOI: 10.48181/jratirtayasa.v4i2.5650

Abstract

Penelitian ini bertujuan untuk menguji pengaruh implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah, terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai/pejabat pengelola keuangan dan aset Organisasi Perangkat Daerah di Pemerintah Provinsi Banten dengan pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 123 responden. Analisis data menggunakan SmartPLS. Hasil penelitian ini membuktikan bahwa implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah memberikan berpengaruh positif terhadap kualitas pelaporan keuangan
PENGARUH KOMPETENSI AUDITOR, TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Inspektorat Daerah Se Provinsi Banten) Yuliyanti, Yeli Sita; Hanifah, Imam Abu
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 (395.409 KB) | DOI: 10.48181/jratirtayasa.v3i2.5501

Abstract

This study aims to examine the effect of auditor competence, time budget pressure and audit complexity on audit quality with an understanding of information systems as a moderator in Banten Province Inspectorate. The population in this study were the auditors who worked as examiners throughout the Inspectorate throughout Banten Province totaling 338 people, taking samples using purposive sampling method as many as 175 people. The source of this research data is primary data which is obtained from the distribution of questionnaires to the research respondents. The data in this study were analyzed using Structural Equation Model (SEM) using the Partial Least Square (PLS) approach and using the smart PLS 3.0 analysis tool. The test results show that auditor competence and time budget pressure have a positive effect on audit quality, while audit complexity has a negative effect on audit quality. In addition, understanding of information systems can moderate the influenceof competence on audit quality, while understanding information systems cannot moderate the influence of time budget pressure and audit complexity on audit quality. Keywords: auditor competency, time budget pressure, audit complexity, audit quality, understanding of information systems
KEPUASAN AUDITEE ATAS KUALITAS JASA AUDIT DALAM PERSPEKTIF AUDITEE (Studi Empiris pada OPD Pemerintah Provinsi Banten) Vardjani, Nonik; Lestari, Tri; Ramdhani, Dadan
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 (2563.606 KB) | DOI: 10.48181/jratirtayasa.v2i1.5012

Abstract

This research was examine the satisfaction of auditee on quality of audit service in auditee’s perspective on OPD Banten province which is discuss the influence of competence, skepticism, the proximity between the chairman of audit team to the auditee, the proximity of the audit team members with the auditee towards satisfaction of the auditee on quality of audit services in auditee’s perspective. The object of research include PPTK and expenditure treasury used purposive sampling. The data analysis technique is multiple regression used SPSS 20.0 These results reveal that variable competence, skepticism, the proximity between the chairman of  audit team with auditee, the proximity of audit team members with auditee has  positive and significant impact towards satisfaction of  auditee on  quality of audit services at the Banten Province.Keywords: competence, skepticism, the proximity between the chairman of the audit team to the auditee, the proximity of the audit team members with the auditee, satisfaction of the auditee on quality of audit services in auditee’s perspective.
UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN ENVIRONMENTAL DISCLOSURE Effendi, Bahtiar
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 (2075.916 KB) | DOI: 10.48181/jratirtayasa.v3i1.4974

Abstract

The research at examining the influence of firm size, board of commissioners, such as board of commissioners size, proportion of independent commissioners, the commissioner president’s educational background, and the number of commissary chamber meeting on the environmental disclosure in manufacture companies listed in Indonesian Stock Exchange.The population of this research is all of public manufacture companies in the year 2008-2014 The samples of this research are 26 of public manufacture companies, which selected by purposive sampling method. This research data were colected from Indonesian Stock Exchange (IDX) from 2008 until 2014 and also from each company`s website.The research using multiple regression analysis as the research method and the result from this research show that is no influence between commissioners size, proportion of independent commissioners and the commissioner president’s educational background with environmental disclosure, and the firm size and the number of commissary chamber meeting influence positive. Keywords: Firm Size, Board of Commissioners Size, Proportion of Independent Commissioners, The Commissioner President’s Educational Background, The Number of Commissary Chamber Meeting, Environmental Disclosure. 
PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK Agustianto, Aris Anugrah
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 (304.51 KB) | DOI: 10.48181/jratirtayasa.v4i2.6380

Abstract

This study aims to find empirical evidence about the effect of budget participation, participation in strategic planning, motivation, organizational commitment, budgetary slack. The sampling method used in this study was purposive sampling method and obtained 15 research samples as an observation item found in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the variable Budget Participation has a positive and significant effect on organizational commitment, participation in strategic planning has a positive and significant effect on organizational commitment, Motivation variables have a positive and significant effect on Organizational Commitment, Organizational commitment has a positive and significant effect on Budgetary Slack, Motivation has a negative effect against Budgetary Slack, Budget Participation has a positive and significant effect on Budgetary Slack.

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