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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 CORPORATE GOVERNANCE, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCINNG TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN CAPITAL ADEQUACY RATIO SEBAGAI VARIABEL INTERVENING Supriadi, aris
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.v6i2.11683

Abstract

This study aims to examine the effect of CG as seen from the results of self-assessment and FDR, NPF on profitability as an indicator in assessing the performance of Islamic banking with CAR as an intervening variable. This research is a quantitative research. The type of data used in this research is secondary data. The data is processed using the SPSSv.20 program by using a multiple linear regression approach.the results showed that Corporate Governance had a significant positive effect on profitability. Financing To Deposit Ratio has a significant positive effect on profitability. Non-Performing Financing has a significant negative effect on profitability. Capital Adequacy Ratio has a significant positive effect on profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing To Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on profitability through the Capital Adequacy Ratio. Financing To Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-performing Financing has no effect on profitability through the Capital Adequacy Ratio.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENYERAPAN ANGGARAN DENGAN VARIABEL INTERVENING EFEKTIVITAS ANGGARAN BERBASIS KINERJA PADA DINAS KESEHATAN PROVINSI BANTEN sulthony, akbar
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.v6i2.9206

Abstract

Delay in budget absorption is a classic problem in government agencies that generally occurs in the first trimester and swells at the end of the year Some of the fundamental causes of low budget absorption include the preparation process for the implementation of an immature budget, preparation of budget absorption plans is less accurate, and a late auction process. This study aims to determine the relationship of understanding, training, external pressure on budget absorption with intervening variables on the effectiveness of performance-based budgeting. The study population was 55 Provincial Health Department employees. Data analysis was performed using the Structural Equation Model (SEM) method using PLS. From the results of the hypothesis test, it can be concluded that 1) Understanding has a positive effect on budget absorption, so the higher understanding an employee has regarding budget planning, the higher the level of budget absorption, 2) Training has a positive effect on budget absorption, so that more training is ever followed by an employee related to budget planning institutions, the higher the level of budget absorption, 3) External pressure does not affect the absorption of the budget, 4) Understanding has a positive effect on the effectiveness of performance-based budgeting, so the higher the understanding of an employee related to budget planning institutions will the higher the effectiveness of performance-based budgeting, 5) Training has a positive effect on the effectiveness of performance-based budgeting, so that more training is ever attended by an employee related to the agency's budget planning. the higher the effectiveness of performance-based budgeting, 6) External pressure does not affect the effectiveness of performance-based budgeting, and 7) The effectiveness of performance-based budgeting has a positive effect on the absorption of the budget, so the more effective the performance-based budget that is applied the higher the level of budget absorption 
PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN DANA DESA SELAMA PANDEMI COVID 19 Iswahyudi Iswahyudi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.13342

Abstract

This study applied qualitative descriptive method by evaluating the information presented in the SIDESKEL report and survey results. The basis of evaluation uses four criteria, namely transparent, accountable, participatory and orderly/budget discipline. The evaluation found that 15 villages in Plaosan sub-district, not all principles of Good Governance were applied in the Village Fund Management. The principles of Accountability, Participatory and Orderly/Budget Discipline have been met, but the Transparency principles have not been met. While the Accountability principle of the three criteria, there is still one criterion that has not been fulfilled, namely handling poverty that has not been perfect. This study shows the importance of implementing Good Governance in Village Fund Management which will provide a level of trust for the government. In addition, the application of Good Governance can make it easier to get funding sources from the government for the clarity of village programs. The Covid 19 pandemic has led to the renewal of legislation in the priority of using the Village Funds.of literature for that particular subject.
FLYPAPER EFFECT PADA PENGARUH DANA PERIMBANGAN, PENDAPATAN ASLI DAERAH DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA DAERAH (Studi Pada Kabupaten Lebak dan Pandeglang Provinsi Banten Periode 2014-2019) Sefti Marici
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.9174

Abstract

This study aims to determine the flypaper effect on the effect of balancing fund, local revenue and financing surplus on regional expenditure in Lebak and Pandeglang Regencies Banten Province. The method of research analysis used in this research is descriptive method. The population and sample in this study were Lebak and Pandeglang Regencies Banten Province using the saturated sample method in the 2014-2019 period. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis. The results of this research indicates that general allocation fund have a positive effect on regional expenditure, specific allocation fund have a positive effect on regional expenditure, profit-sharing fund have a positive effect on regional expenditure, local revenue does not have a positive effect on regional expenditure, financing surplus does not have a positive effect on regional expenditure and there has been a ſlypaper effect on regional expenditure. Keywords: Flypaper Effect, Balancing Fund, Local Revenue, Financing Surplus, Regional Expenditure
PENGARUH MEKANISME CORPORATE GOVERNANCE,AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di BEI Tahun 2014-2018) Anistya Vinta Desi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.8935

Abstract

The study was conducted in order to find out the effect of corporate governance mechanisms by proxying the size of board and independent board, audit tenure and company size on earnings management and financial statement integrity of BUMN companies listed on the Indonesia Stock Exchange that published financial statements for the period 2014-2018 . By using purposive sampling technique, 65 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) Size Board has a positive effect on the integrity of financial statements (2) Independent board does not affect the integrity of financial statements (3) Audit Tenure does not affect the integrity of financial statements (4) Firm size does not affect the integrity of the report finance (5) Earnings management does not affect the integrity of financial statements (6) Size Board has a positive effect on earnings management (7) Independent Board has no effect on earnings management (8) Audit Tenure has positive effect on earnings management (9) Size of company influences positive towards earnings management (10) Size Board influences the integrity of financial statements mediated by earnings management variables (11) Independent Board influences financial statement integrity is not mediated by earnings management variables (12) Audit Tenure on Integrity of Financial Statements n not mediated by Earnings Management (13) Firm size towards the Integrity of Financial Statements is mediated by Earnings Management variables.
ANALISIS FAKTOR DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Yudha febrian
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.5602

Abstract

ABSTRAKPenelitian Tesis ini berjudul analisis faktor determinan pengungkapan modal intelektual pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2011-2017. Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran komite audit, independensi komite audit, jumlah ahli keuangan dalam komite audit, jumlah rapat komite audit, ukuran dewan komisaris, independensi dewan komisaris, jumlah rapat dewan komisaris dan kepemilikan institusi terhadap pengungkapan modal intelektual perusahaan farmasi. Populasi penelitian adalah perusahaan farmasi yang terdaftar di BEI periode 2011-2017. Sampel penelitian sebanyak 11 perusahaan farmasi dengan waktu pengamatan selama 7 tahun. Data sampel sebanyak 77 data laporan keuangan. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Analisis data menggunakan Analisis Regresi Linear Berganda dengan menggunakan program statistik SPSS Versi 20. Berdasarkan hasil pengolahan data, diketahui nilai Adjusted R Square sebesar 0.462. Hal ini menunjukkan bahwasanya variasi pada variabel Pengungkapan Modal Intelektual dapat dijelaskan sebesar 46,2% oleh variabel Ukuran Komite Audit, Independensi Komite Audit, Jumlah Ahli Keuangan Komite Audit, Jumlah Rapat Komite Audit, Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Jumlah Rapat Dewan Komisaris, Kepemilikan Institusi dan Ukuran perusahaan sebagai variabel kontrol sedangkan sisanya dijelaskan oleh variabel lain yang tidak diteliti. Hasil pengujian hipotesis, diketahui bahwa ukuran komite audit, independensi komite audit, jumlah ahli keuangan komite audit, ukuran dewan komisaris dan independensi dewan komisaris berpengaruh positif terhadap pengungkapan modal intelektual, Jumlah rapat dewan komisaris dan kepemilikan institusi berpengaruh negatif terhadap pengungkapan modal intelektual, dan Jumlah rapat komite audit tidak berpengaruh terhadap pengungkapan modal intelektual Kata Kunci : Pengungkapan Modal Intelektual, Ukuran Komite Audit, Independensi Komite Audit, Jumlah Ahli Keuangan Komite Audit, Jumlah Rapat Komite Audit, Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Jumlah Rapat Dewan Komisaris, Kepemilikan Institusi.
Machiavellianism, Social Responsibility, Fairness, and Tax Avoidance Lisa Arisa; Imam Abu Hanifah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.14499

Abstract

This study aims to examine the influence of machiavellianism, social responsibility, fairness, tax Administration, tax knowledge toward tax avoidance in Banten. The population in this study are all of manufacturing companies in Banten with finance accounting manager and tax supervisor as unit analyzed. Sample in this study are finance accounting manager and tax supervisor who worked in manufacuring companies have operated more than three years and willing to become respondent in this study. This study uses purposive sampling as sampling method. Data in this study taken by spreading questionnaires directly to the respondents. From 108 questioner which send directly to respondent. They are 75 questioners that can proceed. Data in this study analyzed by using multiple regression. Data proceeds by using SPSS version 20 software. The result of this study reveals that machiavellianism, fairness, tax administrations, knowledge of tax are significat influence tax avoidance. Meanwhile social responsibility insignificant influence the tax avoidance.
URGENSI PEMAHAMAN AKUNTANSI SEBAGAI PEMEDIASI MORAL, FREKUENSI PELATIHAN PELAPORAN PERPAJAKAN DAN NORMA SUBJEKTIF : SUATU UPAYA TERHADAP KEPATUHAN PERPAJAKAN DI SEGMEN USAHA MIKRO KECIL DAN MENENGAH sawirik sawirik
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.9168

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh moral, frekuensi pelatihan pelaporan perpajakan, dan norma subjektif terhadap kepatuhan pajak melalui pemahaman akuntansi. Penelitian ini dilaksanakan di Kantor Pelayanan Pajak (KPP) Pratama Cilegon. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner. Sampel yang digunakan dalam penelitian ini adalah Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) yang terdaftar di KPP Pratama Cilegon. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Kuesioner yang didistribusikan sebanyak 145, dan jumlah kuesioner yang dikembalikan sebanyak 145 juga. Data dianalisis menggunakan aplikasi Statistical Product and Service Solution (SPSS) versi 23. Hasil penelitian ini menunjukkan bahwa moral, norma subjektif dan pemahaman akuntansi berpengaruh signifikan terhadap kepatuhan pajak, sedangkan frekuensi pelatihan pelaporan perpajakan tidak berpengaruh terhadap kepatuhan pajak. Moral dan norma subjektif tidak berpengaruh terhadap pemahaman akuntansi, sedangkan frekuensi pelatihan pelaporan perpajakan berpengaruh terhadap pemahaman akuntansi. Moral, frekuensi pelatihan pelaporan perpajakan, dan norma subjektif tidak berpengaruh terhadap kepatuhan pajak melalui pemahaman akuntansi. Kata Kunci:   Moral, Frekuensi Pelatihan Pelaporan Perpajakan, Norma                         Subjektif, Pemahaman Akuntansi, dan Kepatuhan Pajak
LITERATURE REVIEW : ANALISIS FAKTOR PENYEBAB KETIDAKPATUHAN WAJIB PAJAK MASYARAKAT DI INDONESIA DALAM MEMBAYAR PAJAK Muhammad Rafael Shauqi Aulia
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.13349

Abstract

We already know that there are still many Indonesian people who are still not satisfied with the construction of facilities built by the government. This indicates that the prosperity and justice that has occurred in the community has not been fully realized. This condition is of course influenced by the disobedience of the community itself as a taxpayer in paying taxes. Therefore, this study describes what factors cause Indonesian people's non-compliance in paying taxes. The research method used in making this scientific paper is a literature review research method with primary sources of journals, literature, and books available in online mass media. The results of the study concluded that the factors of people not being obedient to paying taxes were the lack of awareness in the community, the complicated tax system, and even the subjective norm factor. Also, the tax amnesty influences tax compliance. The government has also made efforts for the public to pay their tax obligations, ranging from socializing the importance of taxes to improving the tax system such as e-filing. The results of this study are expected to be an aspiration to the government regarding what policies should be made and what actions should be taken by the government to improve public compliance in paying taxes.
UKURAN PERUSAHAAN, REPUTASI KAP, dan AUDIT REPORT LAG: PERAN MODERASI PROFITABILITAS Mohammad Fathurochman
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 2 (2022): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i2.20970

Abstract

This study aims to examine whether firm size, and public accountant reputation have an effect on audit report lag. Further, thus study aalso investigate wheather profitability has a moderating role on the the relationship between comapy size, public accountant reputation, and the repot lag. Current study use manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020 as the sample of the investiation. Using 74 companies with 222 firm-year observation, this study find that the company size variable does not affect the audit report lag and profitability as the moderation variable is not able to affect the relationship of the company size to the audit report lag. Meanwhile, the public accountant reputation variable has a negative and significant effect on audit report lag and profitability as a moderation variable is able to influence the relationship between public accountant and audit report lag

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