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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
Arjuna Subject : -
Articles 220 Documents
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PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN VARIABEL KONTROL RETURN ON ASSET DAN LEVERAGE Handayani Handayani; Ayu Noorida Soerono; Dadan Ramdhani
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.412 KB) | DOI: 10.35448/jte.v13i1.4236

Abstract

Penelitian inibertujuanuntukmengujipengaruhagreresivitaspajakterhadap CorporateSocialResponsibility(CSR).Variabelindependenyangdigunakandalampenelitian iniadalahagresivitaspajak yangdiukurmenggunakanproksieffective tax rates.Variabel dependendalampenelitianiniadalahCSR.MenggunakanvariabelkontrolROAdanleverage. Sampelterpilih menggunakanpurpose samplingdiperoleh 20 perusahaanmanufaktursektor industridasardankimiaperiode2013-2015.Metodepengumpulandatamenggunakankonten analisispengungkapansosialdalamlaporantahunanperusahaan.Teknik analisis menggunakanregresiberganda.Hasilpenelitianmenunjukan agresivitaspajak berpengaruh signifikanpositifterhadapCSR.Perusahaanyangmemilikitingkatagrsivitaspajakyangtinggi makacenderung akanmelakukan pengungkapanCSR lebih besar. KataKunci: TanggungJawab Sosial, Agresivitas Pajak,Return on asset, Leverage
PENGARUH DISIPLIN PREVENTIF DAN MOTIVASI EKTRINSIK TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. NATURA INDOLAND Ayu Puspitasari; Wawan Prahiawan
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.215 KB) | DOI: 10.35448/jte.v13i2.4322

Abstract

This study was conducted to investigate the effect of preventive discipline and extrinsic motivation on employee performance through job satisfaction as an intervening variable.This study uses a quantitative research in accordance with questionnaires and surveys. Engineering samples of data collection using sample saturated with 61 respondents. The analytical method used in this research is multiple linear regression. SPSS version 20 is a program used in the process and research.The results show that the preventive discipline no positive effect on job satisfaction. T indicated by the results of arithmetic <T table (-0905 <1.671), so that H1 is rejected. Partially, extrinsic motivation positive effect on job satisfaction. T indicated by the results of arithmetic> T table (5,008> 1,671), so that H1 is accepted. Partially preventive discipline and significant positive effect on employee performance. This is shown by the results of T arithmetic> T table (4,746> 1,671), so that H1 is accepted. Partially, extrinsic motivation is not a positive and significant influence on employee performance. T indicated by the results of arithmetic <T table (-0138 <1.672), so that H1 is rejected. Partially, job satisfaction does not affect positively on employee performance. This is shown by the results of T arithmetic < T table (-0042 <1.672), so that H1 is rejected.Keywords: Preventive Discipline, Extrinsic Motivation, Job Satisfaction, Employee Performance
PENGARUH NONBINDING BUDGETARY ANNOUNCEMENT, REPUTASI, ETIKA DAN SELF-ESTEEM PADA BUDGETARY SLACK Anna Sutrisna; Dedy Abidin
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2698.462 KB) | DOI: 10.35448/jte.v11i1.4142

Abstract

Penelitian ini bertujuan untuk menguji kembali pengaruh nonbinding budgetary announcement (NBA), reputasi, etika dan self-esteem terhadap budgetary slack agar hasil penelitian ini dapat digunakan oleh perusahaan dalam mengendalikan slack dalam anggaran dan dapat digeneralisasi sehingga dapat digunakan dalam ilmu pengetahuan khususnya ilmu akuntansi mengenai terjadinya slack dalam sebuah perusahaan.Penelitian ini menggunakan metode eksperimen yang masing-masing variabel dilaksanakan dengan beberapa tahapan yang telah dirancang oleh peneliti. Untuk mengetahui nonbinding budgetary announcement dilakukan dengan enam tahapan. Sedangkan untuk mengetahui reputasi,etika, dan self-esteem eksperimen ini dibagi menjadi tujuh tahap. Partisipan penelitian ini adalah mahasiswa Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Hasanuddin Makassar sebanyak 46 orang.Hasil penelitian ini menunjukkan hipotesis pertama, nonbinding budgetary announcement berpengaruh secara negatif terhadap budgetary slack. Hipotesis kedua, reputasi berpengaruh terhadap budgetary slack. Hipotesis ketiga, etika berpengaruh terhadap budgetary slack. Hipotesis keempat, self-esteem berpengaruh negatif terhadap budgetary slack. Ini berarti seluruh hipotesis penelitian ini diterima.
PENGARUH KOMITMEN AFEKTIF DALAM MEMEDIASI KEPUASAN KERJA TERHADAP KINERJA KARYAWAN Fara Fitriyani; Rio Radinal
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10152.009 KB) | DOI: 10.35448/jte.v11i1.4222

Abstract

The purpose of this study was to determine the effect of job satisfaction on employee performance is mediated by affective commitment. The population in this study is a management accountant in a manufacturing company located in Tangerang district. The sampling method using purposive sampling with the number of samples that meet the criteria as much as 42 respondentsThe questionnaire was tested with reliability test and validity test. Hypothesis testing is done with the approach of Structural Equation Model (SEM) using software Partial Least Square (PLS) The results of this study indicate that a job satisfaction positive effect on Affective Commitment. Job satisfaction is also a positive effect on employee performance. And Affective Commitment  positive effect on employee performance Key word: job satisfaction, Affective Commitment, Employee Performance
PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2013 - 2016) Neni Pitriyani; Wawan Ichwanudin; Enis Khaerunisa
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.007 KB) | DOI: 10.35448/jte.v13i2.4309

Abstract

The aimed of this study is to investigate whether the company’s growth affect the capital structure, using profitability is able to intervening variable. In this study, the capital structure is measured by debt to equity, company growth measured by sales growth, and profitability measured by return on assets.In addition, the population obtain from food and beverage company which are listed on the Indonesian Stock Exchange (IDX) from 2013-2016 and the limitations gathered 13 firms-years observation as population. The analytical method are using outlier test, classic assumption test, partial test (t test) and path analysis.From hypotesis results by using t test and path analysis show that : 1) company’s growth has a positive significant effect on profitability. 2) company’s growth has no effect on capital stucture 3) profitability has a negatif and significant effect on capital stucture 4) profitability can not be intervening the relationship of company’s growth and capital stucture.Keywords:       Company Growth, Profitability, Capital Structur
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Sofia, Euis Nurus; Akhmadi, Akhmadi
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : Faculty of Economics and Business - Universitas Sultasn Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.138 KB) | DOI: 10.35448/jte.v13i1.4207

Abstract

The purpose of this study was to determine whether there is influence between profitability and firm size on firm value, using debt policy as an intervening variable. This type of research is descriptive and associative. The population consumption listed company on the Stock Exchange in 2011-2015 by 41 companies using purposive sampling method obtained a sample of 21 companies. The data used is secondary data. Analysis of the data using the classical assumption test , partial test (t-test) and path analysis. By using SPSS (Statistik Product and Service Solution) 23 for windows. From the calculation, all the classical assumption has been fulfilled. The first regression equation namely, [X3 = 0,130 X1 + 0,166 X2 + 0,978]and a second regression equation namely,[Y = 0,474 X1+ 0,401 X2+ 0,213 X3+ 0,744]. The result of research partially profitability has positive effect  and significant to firm value. Firm size has positive effect  and significant to firm value. Debt policy has positive effect and significant to firm value. profitability has insignificant positive effect to debt policy. Firm size has insignificant positive effect to debt policy. Path analysis of the test results showed that the debt policy as an intervening variable is unable to mediate the effect of profitability on firm value and it’s influence is not significant. Debt policy as an intervening variable is also not able to mediate the effect of firm size on firm value and it’s influence is not significant.
MENINGKATKAN KINERJA KARYAWAN MELALUI GAYA KEPEMIMPINAN DEMOKRATIS DAN DISIPLIN KERJA PADA PT. LINK NET ( FIRST MEDIA Tbk ) Regina Novalia; Wawan Prahiawan
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v11i1.4267

Abstract

The aim of this study is to determine the effect of democratic leadership style and work discipline on employee performance. Variables used democratic leadership style (X1) and discipline (X2) on employee performance (Y).This type of research is quantitative research surveys and questionnaires, sampling technique used is sampling technique used is non-probability sampling method with types of sampling saturated or census and the number of 52 respondents. Variables used in the study is variable democratic leadership style and work discipline as an independent variable, employee performance is as dependent. The analysis method used in this research is multiple linear regression. Research data processing is done by using the tools of the program Statistical Package for the Social Sciences version 20 (SPSS).Results indicate that partially democratic leadership style positive effect but not significant, while the discipline of work have a significant effect on employee performance. And the results showed that simultaneous democratic leadership style and discipline significant influence on employee performance.Keywords : leadership, democratic leadership style, labor discipline, employee performance
PERAN INTERVENING KEPUASAN KERJA PADA PENGARUH DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SULTAN AGENG TIRTAYASA Siti Epa Hardiyanti
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.101 KB) | DOI: 10.35448/jte.v11i2.4336

Abstract

Abstract: A research aims to determine the effect of work discipline and career development on employee performance with a job satisfaction as an intervening variable at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The sample using in the research as many as 40 respondents taken by direct observation and distribute a questionnaire on the employees at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The method of analysis used in the research is path analysis (path analysis) by testing of tstatistics. The analyzer uses Smart-PLS Version 20. The results showed the discipline has an effect on employee performance because of the statistical t value (4,286 > 1,96) and p values (0,000 > 0,05). Discipline has no effect on job satisfaction because of statistical t value (0,959 <1,96) and p values (0,344> 0,05). Career development has an effect on job satisfaction because t value of statistic (2,822)> 1,96) and p value has a value of 0,008 < 0,05. Career development has an effect on employee performance because t value of statistic has a value 4,286 > 1,96, and p values 0,000 < 0,05. Satisfaction has no effect on the employee performance because the value of t statistic (1,272<1,96), also p value (0,211 > 0,05). Keywords: Discipline, Career Development, Satisfaction and Performance
ANALISIS KINERJA PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN TANA TORAJA Bonilisa Rantebalik Tawakkal; Anna Sutrisna S
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v11i1.4191

Abstract

Abstrack This research was conducted to analyze the implementation performance Regional Revenues and Expenditures Budget of Tana Toraja sLocal Government during the 2010-2014 period with three performace approach consist of Revenues, Expenditures, and Financing. Analyze method used in this research is descriptive with qualitative approach and quantitative approach.The results showed that the performance of Regional Revenues and Expenditures Budget Tana TorajaLocal Government during the 2010-2014 period generally is quite good.The Budget performance based on revenues approach is good with positive revenues growth and local real revenues during the 2010-2014 period could realized more than the expectation which is covered on budget. The Budget performance based on expenditures approach, there are some programs which is not realized maximal, besides that the allocation of budget utilization focused on goverment daily activity. Based on Fincing sector, showed that positive performance of SILPA growth so it means that appropriately budget presentation by local government.Keyword: Regional revenues and expenditures budget, regional revenues and expenditures, SILPA.
ANALISIS TRANSMISI VOLATILITAS DIANTARA PASAR SAHAM NEGARA ASEAN-5 DALAM KONTEKS MASYARAKAT EKONOMI ASEAN Intan Purbasari
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v11i1.4237

Abstract

Transmisi volatilitas diantara pasar saham negara ASEAN-5 (Indonesia, Singapura, Malaysia, Filipina dan Thailand) diteliti dengan menggunakan pendekatan Bivariate GARCH (1,1) – full BEKK. Penelitian ini membahas mengenai transmisi volatilitas diantara pasar saham negara anggota ASEAN-5, dengan menggunakan data Indeks Harga Saham Gabungan dari bursa saham negara  Indonesia, Singapura, Malaysia, Filipina dan Thailand pada periode 1 Januari 2010 sampai dengan 31 Desember 2014. Hasil penelitian ini menyebutkan bahwa terdapat transmisi volatilitas diantara pasar saham ASEAN-5. Transmisi volatilitas terjadi dari pasar saham Malaysia menuju pasar saham Singapura, kemudian dari pasar saham Singapura menuju Indonesia dan terakhir spillover volatilitas dari pasar saham Thailand menuju Indonesia. Spillover yang terjadi pada bersifat satu arah (unidirectional). Dari hasil penelitian tersebut dapat dilihat bahwa pasar saham Indonesia  berada pada posisi yang rentan, mudah terpengaruh oleh gejolak pasar saham yang terjadi di negara-negara dalam satu kawasan ASEAN. Penelitian ini berguna untuk memperbaiki kebijakan pasar saham, kebijakan investasi, forcasting harga saham serta monitoring dan evaluasi pergerakan harga sahamKata Kunci :Transmisi volatilitas, Bivariate GARCH (1,1) – FULL BEKK, Pasar Saham

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