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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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Pegaruh Audit Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan (Fraud) (Studi Empiris Pada PT Krakatau Steel) Ahmad Ramzy Falah
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.v7i2.20959

Abstract

This study aims to examine the effect of internal audit, internal control on fraud (Fraud). This research is a type of quantitative research, data is collected from distributing questionnaires at PT KrakatauSteel. The formulation of the problem is whether Internal Audit has a significant effect on FraudPrevention? Does Internal Control have a significant effect on Fraud Prevention? Do Internal Auditand Internal Control simultaneously have a significant effect on Fraud Prevention? With data analysistechniques using multiple linear regression. The result of this study is that internal audit has no significant effect on fraud prevention. Internal control has a significant effect on fraud prevention
Pengaruh Integritas, Kompetensi, dan Independensi Auditor Terhadap Kualitas Audit (Studi Empiris Inspektorat Daerah Provinsi Banten) Cucu Elyasinta
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.v7i2.20964

Abstract

The research is aimed to know the effect of integrity, competence, and independence on audit quality in the Inspectorate of Banten province regional inspectorate. The data were gained based onquestionnaires distributed to 66 respondents that were chosen using purposive sampling. The analysis method involved multiple linear regression analysis using SPSS v25. In this research, the dependent variable is audit quality and independent variable consisted of integrity, competence, and auditors independence. The results showed that competence do not affect audit quality, while integrity, and independence, affect the quality of audits of Banten province regional inspectorate.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI DENDA ADMINISTRASI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 TAHUN 2016-2020 Deska Fitri Amalia
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.v7i2.20968

Abstract

The Objective of the research is to analyze and review the examine analysis the effect of taxpayer awareness, tax administration fines and tax services on the tax payer compliance inpaying PBB-P2 for 2016-2020 years. The reseacrh method was used the descriptive andquantitative method. The population of data is the number all tax payer in PBB-P2 andsamples is 240 respondent. The analysis method used regression linier method. Based on theresearch partially result among the tax payer awareness is significant to the tax payercompliance,tax administration fines is significant on the tax payer compliance, the tax payerawareness is significant on the tax payer compliance, and tax services is significant on thetax payer compliance.The simultant result tax administration fines, the tax payer awarenessand tax services together was significant on the tax payer compliance.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Aufanul Ichsan
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.v7i2.20962

Abstract

This study aims to examine the effect of Investment Decision, Funding Decision, and DividendPolicy on Firm Value with Firm Size as Moderating Variable in Manufacturing Firm’s listed on theIndonesia Stock Exchange during the 2018-2021 period. The technique used for sampling in this studyis the purposive sampling method. In addition, the regression analysis model used in this study isModerated Regression Analysis (MRA). The results of this study found that the Investment Decision(PER) has a negative and significant effect on Firm Value (PBV), Funding Decision (DER) has anegative and significant effect on Firm Value, and Dividend Policy (DPR) has no effect on Firm Value.In addition, the results of this study prove that firm size (SIZE) is able to moderate (weaken) the effect of Investment Decisions on Firm Value, Firm Size is able to moderate (weaken) the effect of Investment Decisions on Firm Value, and Firm Size cannot moderate the effect of dividend policy on Firm Value.
PENGARUH TEKNOLOGI INFORMASI AKUNTANSI , PARTISIPASI MANAJEMEN DAN PENGETAHUAN MANAJER AKUNTANSI PADA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI (Study Empiris Pada Perusahaan Manufaktur di Banten) Eneng Diana Sagita
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.v7i2.20969

Abstract

This study aims to examine the Influence of accounting information technology managemen participaction and manager’s knowledge on the effectiveness of accounting information system . The sample in this study was 45 respondents using purposive sampling method, namely by determining certain criteria according to the researchneeds of financial managers, marketing managers, production managers, HR managers, and procurement managers at manufacturing companies in Banten Province as respondents. Data were collected by analyzing data using questionnaires directly to the respondents concerned. The data analysis technique used in this study is to use TAM with the help of smart PLS 3.2.7 software. The result of this study reveal that management participation accounting information technology positively effects manager’s knowledge of the effectiveness ofthe accounting system.
Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Chandra Raymond
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.v7i2.20963

Abstract

This study aims to examine the factor that influence the capital structure, some of which areprofitability, liquidity, asset structure and firm size as moderating variabels than can influence thedependent and independent variabel variables. The data used in this study is secondary data from theIndonesia Stock Exchange. The sample used was 35 companies, in order to obtain 105 units of analysis.The results showed that Profitability, Liquidity, Asset Structure. Affect the capital structure. Meanwhile,capital structure can influence the dependent and independent variabels in this research
Pengaruh Kinerja Keuangan terhadap Keputusan Hedging dengan Financial Distress sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Non Keuangan di Bursa Efek Indonesia Tahun 2016-2020) Yunda Fatimah Yasin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21345

Abstract

This study aims to analyze the effect of Financial Performance on Hedging Decisions with Financial Distress as a moderating variable. Hedging decisions are measured based on dummy variables, Financial Distress is measured by the Altman Z-Score ratio, and financial performance is measured by Return On Assets. This study uses secondary data obtained from financial reports or annual reports of companies listed on the Indonesia Stock Exchange. The population in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive sampling method, the samples obtained in this study were 343 companies. The statistical method used is logistic regression analysis. The results of the study prove that financial performance has a significant negative effect on hedging decisions. However, Financial Distress as a moderating variable is proven to have no effect on the relationship between Financial Performance and Hedging Decisions
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Fiqry Fachrezzy Putra
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21337

Abstract

The purpose of this study is to investigate the influence of company characteristics on disclosure called Corporate Social Responsibility (CSR) with institutional ownership as a moderating variable. The sample from the study is a company listed on the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data analysis technique used is multiple regression analysis and moderate regression analysis. The study findings show that company size has a negative effect on CSR disclosure, leverage has a positive effect on CSR disclosure, profitability, and company growth have no effect on CSR disclosure. Institutional ownership can moderate the relationship between firm size and leverage and CSR disclosure, but institutional ownership cannot moderate the relationship between profitability and firm growth on CSR disclosure.
Transfer Pricing Pada Perusahaan Multinasional: Pengaruh dari Pajak, Tunneling Incentive, dan Mekanisme Bonus Margareta Ruly Anggarsari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21338

Abstract

This study aims to empirically test: 1) The Effect of Taxes, 2) Tunneling Incentives, and 3) Bonus Mechanisms on Transfer Pricing. This study consists of 3 (three) independent variables, namely Tax (X1), Tunneling Incentive (X2), and Bonus Mechanism (X3) with 1 (one) dependent variable, namely Transfer Pricing (Y). This study uses a quantitative research type and the data source in this study is secondary data obtained from www.idx.co.id, with the selected sample being Multinational Mining Sub-Industry Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, with a total sample of 11 companies. The sampling technique used was non-probability sampling and purposive sampling, and the data analysis techniques used in this study included descriptive statistical tests, classical assumption tests, hypothesis testing and multiple linear regression tests with the help of the SPSS v.25 application. The results showed that the Tax variable has no effect on the Transfer Pricing decision, the Tunneling Incentive variable has effect on the Transfer Pricing decision, and the Bonus Mechanism has effect on the Transfer Pricing decision.
Pengaruh Book Tax Differences, Arus Kas Operasi, dan Ukuran Perusahaan terhadap Persistensi Laba (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2015-2019) Mira Permatasari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21339

Abstract

This study aims to examine the effect of book tax differences, operating cash flow, and company size on earnings persistence in mining companies listed on the Indonesia Stock Exchange for five years (2015-2019). The population in this study were mining companies listed on the Indonesia Stock Exchange. The sample technique used was purposive sampling method. The data analysis technique used is regression analysis.          The results of this study show the book tax differences impact on earnings persistence, while operating cash flow and firm size have no effect on earnings persistence.

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