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<![CDATA[PENGARUH SPESIALISASI AUDITOR DAN TENURE AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[nuraini, sukmawati]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v6i1.9162
<![CDATA[This study aims to determine the effect of auditor specialization and temure audit of audit quality with audit fees as a moderating variable. Object this research on financial sector companies listed on the Stock Exchange Indonesia for the period 2016-2018. The technique used in sampling In this study, namely purposive sampling and then obtained 25 samples company. This study uses secondary data in the form of an annual report obtained from the Indonesia Stock Exchange (IDX). The analytical method used in This study is a multiple linear regression analysis. The results of this study indicate that: (1) Auditor specialization has no effect on audit quality. (2) Audit Temare has a positive effect on audit quality. (3) The audit fee cannot moderate the relationship between auditor specialization and audit quality. (4) Fee audit can moderate the relationship between audit tenure and audit quality.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Susilawati, Deti]]>;
<![CDATA[Uzliawati, Lia]]>;
<![CDATA[Fuadi, F]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i2.9016
<![CDATA[This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po]]>
<![CDATA[Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan ]]>
<![CDATA[Sari, Andi Novia Kartika]]>;
<![CDATA[Said, Darwis]]>;
<![CDATA[Mediaty, Hj.]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i1.8190
<![CDATA[ABSTRAK Akutansi lingkungan merupakan bentuk pertanggungjawaban perusahaan atas pengelolaan dampak kerusakan lingkungan yang diakibatkan oleh operasi perusahaan. Penelitian ini bertujuan untuk mengetahui implementasi akuntansi lingkungan terhadap kinerja perusahaan. Analisis akuntansi lingkungan memiliki dampak yang beragam terhadap kinerja perusahaan, dampak tersebut dapat meningkatkan biaya dan menurunkan laba perusahaan, meningkatkan kinerja perusahaan, berkurangnya kerusakan kinerja yang sering menyerupai presisi, dan dampak yang menunjukkan kebiasan pada kinerja perusahaan. Metode yang digunakan adalah Metode Kualitatif. Model pendekataan yang digunakan adalah content analysis (kajian isi). Jenis penelitian ini menggunakan kepustakaan (library research). Kesimpulan dari penelitian ini yaitu akuntansi lingkungan berdampak pada kinerja perusahaan. Perkembangan ilmu pengetahuan dalam Implikasi penelitian ini yaitu sebagai bahan pertimbangan bagi perusahaan dalam menerapkan akuntansi lingkungan sebagai solusi mengatasi permasalahan lingkungan.Kata Kunci         : Implementasi Akuntansi Lingkungan, Kinerja Perusahaan]]>
<![CDATA[PERAN KUALITAS AUDIT DAN DETEKSI FRAUDULENT FINANCIAL STATEMENT BERBASIS FRAUD PENTAGON PADA BADAN USAHA MILIK NEGARA ]]>
<![CDATA[Daeli, Yata fati Elli]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v6i1.10279
<![CDATA[Fraud is a phenomenon of fraud that can still occur in a company which usually begins with an opportunity to indicate irregularities. Fraud that occurs in the business world cannot be denied that it can occur when a company cannot carry out effective supervision in the process of running its business. This study aims to detect indications of fraudulent financial statements using the fraud pentagon model with audit quality as a moderating variable. The sample used is 16 state-owned companies listed on the Indonesia Stock Exchange for the period 2015-2019. The data used is secondary data obtained from the company website and the Indonesia Stock Exchange web page. The data analysis method uses descriptive analysis and analysis with the SEM-PLS (Structural Equation Modeling-Partial Least Square) method, where processing is assisted by Microsoft Excel 2016 and WarpPLS 6.0 software. The results of this study indicate that the opportunity and competence variables are proven to have a significant effect on the detection of fraudulent financial statements. Meanwhile, pressure, rationalization, and arrogance variables were not proven to have a significant effect on fraudulent financial statement detection. The role of audit quality is proven to be able to moderate the influence of the rationalization and competence variables on the detection of fraudulent financial statements. However, the role of audit quality was not proven to be able to moderate the influence of the pressure, opportunity and arrogance variables on the detection of fraudulent financial statements.Keywords: Fraudulent financial statement, fraud pentagon, audit quality.]]>
<![CDATA[PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang) ]]>
<![CDATA[Puspitasari, Devi]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i1.8382
<![CDATA[This study aims to determine and examine the effect of auditor perceptions on auditor performance in the attack district inspectorate. The object in this study is the inspectorate in the district government attack. Sampling is done by survey method. The type of data used is subject data, and the data source used is primary data. Processing and analysis of data using the help of SPSS vesi 19.00 application with multiple linear regression models. Based on the results of hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the performance of public sector auditors, Auditor Policy has a positive and significant effect on the performance of public sector auditors, External Auditor Professionals have a significant and positive effect on the performance of public sector auditors, Other Expert Professionals have a positive and significant effect on public sector auditor performance, barriers have a positive and significant effect on the performance of public sector auditors, Public Administration has a positive effect on the performance of public sector auditors. ]]>
<![CDATA[PENGARUH KOMITMEN PEMILIK DAN DUKUNGAN PEMERINTAH TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[fauziah, maulina]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v6i1.9586
<![CDATA[The purpose of this study is to examine the effect of owner’s commitment and government support on the use of accounting information systems at SMEs sub-district of Tampan in Pekanbaru. The Data analysis methods used is descriptive analysis and hypothesis test. The data used in this study are primary data with questionnaires as an instruments. The population in this study are SMEs engaged in industry of Tampan sub-district in Pekanbaru. This study uses the Slovin Method as a measuring tool to calculate the sample size. The method of sampling used is stratified random sampling method. Respondents in this study are owner of SMEs in industrial sector of Tampan sub-district in Pekanbaru which amounts 93 units. So the total number of questionnaires distributed was 93. The results of this study indicate that owner’s commitment and government support have a positive effect on the use of accounting information systems. The results showed that the high commitment of the owner and the availability of government support can increase the use of accounting information systems in SMEs. In the digital era, accounting information systems can be accessed easily with available applications, SMEs owner should increase their commitment and take advantage of the support provided by the government.]]>
<![CDATA[MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON ]]>
<![CDATA[anti, Pebri]]>;
<![CDATA[Ismail, Tubagus]]>;
<![CDATA[Muchlish, Munawar]]>;
<![CDATA[Komarudin, Mochamad Fahru]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i2.9126
<![CDATA[Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.]]>
<![CDATA[PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten) ]]>
<![CDATA[Unayah, Enah]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i1.8341
<![CDATA[This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. 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 internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.]]>
<![CDATA[KINERJA : SAHAM SYARIAH VS SAHAM KONVENSIONAL ]]>
<![CDATA[Maulita, Dian]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v6i1.10286
<![CDATA[This research aims to analyze the difference in the performance of sharia stocks with conventional stocks, analyzed from independent variables namely return (return), risk, and coefficient of variation between sharia stocks and conventional stocks. This research uses a quantitative approach with independent t-test samples. The population of this study is a company listed on the Indonesia Stock Exchange in the period 2016-2018. Sharia stocks refer to companies that entered the Jakarta Islamic Index (JII) in the period 2016-2018. conventional shares refer to companies that entered IDX30 in the period 2016-2018. Sample selection using purposive sampling. There are 6 issuers of sharia shares, while conventional stocks as many as 6 issuers. data analyzed with SPSS version 25. Based on the results of inference analysis usingindependent sample t-testshows that: 1) There is no difference in annual return rate between sharia and conventional stocks, 2) There is no annual risk difference between sharia and conventional stocks, 3) There is a difference in the coefficient of variation between sharia and conventional stocks.]]>
<![CDATA[THE EFFECT OF INTERNAL COST MANAGEMENT, INTEGRATION OF EXTERNAL AND INTERNAL INFORMATION SYSTEMS, AND FIBER CAPACITY ON INTER-ORGANIZATIONAL COST MANAGEMENT IN SUPPLY CHAINS (Empirical Studies in Manufacturing Companies in The Province of Banten) ]]>
<![CDATA[Gunawan, Gugun]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
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DOI: 10.48181/jratirtayasa.v5i1.8444
<![CDATA[Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resourcebased view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs. Data were analyzed using SEM with the aid SmartPLS software version 3.0]]>
