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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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PERAN CEO OVERCONFIDENCE DAN COMPANY PERFORMANCE TERHADAP RETURN SAHAM DIMODERASI DEVIDEND POLICY Iswahyudi, Iswahyudi; Djaddang, Syahril; Suyanto, Suyanto; Darmansyah, Darmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9870

Abstract

AbstractThe most important of investors is to get high stock returns by considering the factors that influence it, because the case this research with the aim of analyzing and investigating the effect of Ceo Overconvidence and Company Performance on Stock Returns with a moderation of the Devidend Policy. This research approach uses quantitative research by analyzing and investigating the clausal relationship between variables. Based on 17 samples, it shows the results of simultaneous testing of independent variables such as SIM, SGM, DER, ROA and EPS have a significant effect on stock returns. Partially there are two independent variables DER and ROA which have a significant positive effect on stock returns and SIM that has a significant negative effect on stock returns, while the independent variables SGM and EPS have no significant effect on stock returns. Overall Dividend Policy cannot moderate the effect of the independent variables, namely DER, ROA, and EPS on stock returns.
PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG Rohman, Abdul; Hasanudin, Agus Ismaya; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8995

Abstract

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance.The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25Keyword : Human resources, Government acconting standards, Information technology untilization, Internal control, Organizational commitment, govermment financial statement quality.
PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN KELOMPOK LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 BR Ginting, Bunga Hati
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 1 (2020): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i1.6838

Abstract

This study aims to determine the effect of corporate social responbility on corporate value by profitability as a moderating variable. This research was conducted on LQ45 category companies on Indonesia Stock Exchange (BEI) period 2014-2018. The population in this study amounted to 45 companies. The sample was chosen by purposive sampling technique, so that the total sample was 8 companies. Data testing method used is linier regression analysis and moderated regression analysis (MRA). The results of this research show that corporate social responbility has positive effect on corporate value. Profitability strengthens the influence of corporate social responsibility on corporate value. 
PENGARUH ANGGARAN, INFORMASI, BUDAYA ORGANISASI, DAN KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK PEMERINTAHAN KOTA SERANG murdiatun, murdiatun; Hanifah, Imam Abu; Isnawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9128

Abstract

This study aims to find empirical evidence about the influence of Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack. The sampling method used in this study was purposive sampling method and obtained a sample of 15 OPDs as an observation item in Serang City. This research is an empirical study using purposive sampling technique. The data were obtained by answering questionnaires that have been distributed to Echelon III and Echelon IV employees at OPD in Serang City, with the return of the questionnaire reaching 86%, namely 90 respondents, but only 94% of the questionnaires that can be tested are 85 respondents because 6% of the returned questionnaires are 5 respondents not filled in by respondents (empty). Data analysis was performed using the Structural Equation Model (SEM) with the Smart PLS (Partial Least Square) program. The results of this study indicate that the Budget Participation variable has a positive and significant effect on Budgetary Slack, the Budget Emphasis variable has a positive and significant effect on Budgetary Slack, the Asymmetry Information variable has a positive and significant effect on Budgetary Slack, the Job Relevant Information variable has a positive and significant effect on Budgetary Slack, Organizational Culture has a positive and significant effect on Budgetary Slack, the Individual Capacity variable has a positive and significant effect on Budgetary Slack. Keywords: Budget, Information, Organizational Culture, Individual Capacity and Budgetary Slack
DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MARKETING EXPENSE (STUDY PADA PERUSAHAAN RETAIL DI BEI) Hikmantara, Yusfi; Djaddang, Syahril
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8548

Abstract

The purpose of this research is to examine and analyze the effect of profitability, leverage, tax avoidance as an independent variable on firm value as the dependent variable, with marketing expense as a intervening variable. This research was conducted at retail trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study amounted to 25 companies. The sample selection uses a purposive sampling technique, so that a total sample of 58 data is obtained. The result of this research shown that: (1) profitability positively significant affect marketing expense; (2) leverage negatively not significant affect marketing expense; (3) tax avoidance negatively significant affect marketing expense; (4) profitability positively significant affect firm value; (5) leverage negatively not significant affect firm value; (6) tax avoidance positively not significant affect firm value; (7) marketing expense negatively not significant affect firm value.
Faktor-Faktor Struktur Modal Menurut Trade Off Theory Umdiana, Nana; Nailufaroh, Lulu; Megawati, Farah Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.11629

Abstract

This study purposed to examine the effect of Corporate Tax Rate and Non Debt Tax Shield on their Capital Structure according to Trade Off Theory on manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019.The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25.The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Astuti, Wiri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9199

Abstract

The purpose of this study was to determine the effect of Sustainability Reporting Disclosure on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on LQ45 companies listed on the Indonesia Stock Exchange 2017-2019). The data used in this study were companies that were included in the LQ45 list and obtained a sample of 66 companies. The data is processed using SPSS version 22. The results show that 1) the quantity of sustainability reporting disclosure has no effect on earnings management, 2) the quality of sustainability reporting disclosure has a positive effect on earnings management, 3) the Audit Committee has a relationship between the quantity of sustainability reporting disclosures and earnings management. ) The Audit Committee weakens the relationship between the Quantity of Sustainability Reporting Disclosures and Earnings Management.
UKURAN PERUSAHAAN MEMODERASI DETERMINAN AUDIT DELAY Maharsa, Agustinus Guntur
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.10603

Abstract

The time span between the issuance date of the audit report and the closing date of the financial year is called the audit delay. This study aims to examine the effect of good corporate governance represented  by the board of commissioners and audit committee, leverage, auditor switching, profitability, on audit delay with company size as a moderating variable. This research was conducted at trade service and investment companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples was selected by purposive sampling method is 268 samples from 56 companies for five years. The type of data used is secondary data in the form of financial statements of trade service and investment companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the board of commissioners and audit committee, leverage, profitability have an effect on audit delay, while auditor switching has no effect on audit delay. Company size moderates the effect of leverage and profitability on audit delay, but company size is unable to moderate the effect of auditor switching on audit delay.
PENGHINDARAN PAJAK DI INDONESIA: PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY Puspitasari, Dhestiara; Radita, Ferensia; Firmansyah, Amrie
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.10429

Abstract

This study examines the effect of profitability, leverage, and capital intensity on tax avoidance in Indonesia. The method used in this research is the quantitative method. The sample used in this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. This study employed a purposive sampling technique, a sample of 72 observations. Hypothesis testing is performed using multiple linear regression analysis with panel data. This study indicates that profitability is positively associated with tax avoidance, the capital intensity is negatively associated with tax avoidance. However, leverage is not associated with tax avoidance. This study indicates that the Indonesian Tax Authority should pay attention to its net income and fixed asset as part of the information to enhance the policy.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018) Maptuha, Mamat; Hanifah, Imam Abu; Ismawati, Iis
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.9209

Abstract

This research is meat to analyze the effect of capital structure, liquidity and firm size on firm value with profitability as an intervening variable. The population in this study is the LQ 45 index companies listed on the Stock Exchange in 2014-2018 using annual financial report data taken by purposive sampling, so that 24 (twenty four) samples that meet the criteria are obtained. The sampling criteria chosen were 1) Companies that were consistently listed on the LQ 45 index in 2014-2018. 2) LQ 45 index companies that report financial reports for the end of December 31, complete with notes on financial statements (CALK) for the years 2014-2018. 3) Companies that use rupiah as their financial reporting currency. 4) Companies that report positive profits in their financial reporting. 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) Capital structure (DER) has a significant negative effect on profitability. 2) Liquidity (CR) has a significant negative effect on profitability. 3) Firm size (SIZE) has a significant negative effect on profitability. 4) Capital structure (DER) has a significant positive effect on firm value (TOBIN'S Q). 5) Liquidity (CR) has no significant negative effect on firm value (TOBIN'S Q). 6) Firm size (SIZE) has no significant negative effect on firm value (TOBIN'S Q). 7) Profitability (ROA) has a significant positive effect on firm value (TOBIN'S Q). 8) Profitability (ROA) is able to mediate the effect of structure (CR) on firm value (TOBIN's Q). 9) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on firm value (TOBIN's Q). 10) Profitability (ROA) is not able to mediate the effect of firm size (SIZE) on firm value (TOBIN's Q).

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