Jurnal Riset Akuntansi Tirtayasa最新文献

{"title":"PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG","authors":"Abdul Rohman, A. Hasanudin, T. Lestari","doi":"10.48181/JRATIRTAYASA.V5I2.8995","DOIUrl":"https://doi.org/10.48181/JRATIRTAYASA.V5I2.8995","url":null,"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) 25","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113959243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTELLECTUAL CAPITAL DAN SPIRITUAL CAPITAL TERHADAP BUSINESS PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BANTEN","authors":"Achmad Nasrullah, Erlina Sari Pohan","doi":"10.48181/JRATIRTAYASA.V5I1.7973","DOIUrl":"https://doi.org/10.48181/JRATIRTAYASA.V5I1.7973","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui hubungan penerapan Modal Intelektual dan modal spiritual terhadap Kinerja Bisnis pada perusahaan manufaktur di Provinsi Banten. Tujuan khusus dari penelitian ini adalah untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Pelanggan, untuk mengetahui hubungan Sumber Daya Manusia dengan Modal Struktural, untuk mengetahui hubungan Modal Pelanggan dengan Kinerja Bisnis, untuk mengetahui hubungan Modal Struktural. dengan Kinerja Bisnis. Sampel yang digunakan dalam penelitian ini adalah 66 perusahaan manufaktur di provinsi Banten, dan unit analisisnya adalah Manajer Keuangan, Manajer Pengembangan Sumber Daya Manusia, dan Manajer Produksi. Data yang diperoleh dalam penelitian ini adalah data primer dengan instrumen penelitian seperti kuesioner. 120 kuesioner yang ditugaskan, kuesioner yang kembali dan memenuhi kriteria penulis adalah 66 kuesioner. Penelitian ini menggunakan PLS (Partial Least Square) sebagai alat untuk menguji hipotesis dengan Model Luar dan Dalam. Pengolahan data ditemukan bahwa hasil kuesioner sebagai data primer yang mewakili masing-masing variabel memiliki tingkat reliabilitas yang baik, yaitu di atas 0,5. Demikian pula, konsistensi internal antara variabel independen dan variabel dependen memiliki nilai validitas baik keduanya lebih besar dari 0,7. Untuk pengujian hipotesis didapat hasil bahwa Human Capital terkait dengan Capital Pelanggan positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 4,053> 1,96. Human Capital terkait dengan Capital Struktural positif signifikan, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 7,925> 1,96. Modal Pelanggan memiliki hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik lebih besar dari t-tabel, yaitu pada 5,664> 1,96. Modal Struktural terkait tidak signifikan positif dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik kurang dari t-tabel yaitu pada 1,075 <1,96. Modal Intelektual Terakhir adalah hubungan positif yang signifikan dengan Kinerja Bisnis, yang dibuktikan dengan t-statistik yang lebih besar dari t-tabel yaitu pada 5,436> 1,96.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126470439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"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","authors":"Bunga Hati Br Ginting","doi":"10.48181/JRATIRTAYASA.V5I1.6838","DOIUrl":"https://doi.org/10.48181/JRATIRTAYASA.V5I1.6838","url":null,"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.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124039496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KEPEMIMPINAN, MOTIVASI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA GURU AKUNTANSI SEKOLAH MENENGAH KEJURUAN DI KABUPATEN SERANG","authors":"Novelia Kiki Permatasari","doi":"10.48181/jratirtayasa.v4i2.5671","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.5671","url":null,"abstract":"This study examines the influence of leadership, motivation, and emotional intelligence on the performance of accounting teachers. This study uses a vocational school located in serang regency as a research object. The number of samples in this study were 92 respondents. Data were analyzed using SEM (Structural Equation Model) method through the SmartPLS (Partial Least Square) version 1.0 program. The results of this study states that leadership has a significant effect on motivation. This means that leadership is needed and needs to be developed in improving employee work motivation and organizational effectiveness in achieving common goals. Emotional Intelligence has a significant effect on motivation. The higher the emotional intelligence that a teacher possesses the higher the motivation of his work. Leadership has a significant effect on the performance of accounting teachers. If leadership is applied appropriately, then the performance of accounting teachers is increasing. Emotional Intelligence significantly affects the performance of accounting teachers. The higher the emotional intelligence that an accounting teacher possesses, the better the performance will be. Motivation has a significant effect on performance. The higher the work motivation, the higher the level of performance that will be generated. For the vocational school is expected this research can be used as a means for evaluation and improvement of performance for the teacher. For further research is expected to add the external factor variable (environment, organizational culture, etc.) and add the respondent. Researchers can then consolidate research from other business entities, such as other sectors as well as test other factors or variables that may affect the performance of accounting teachers.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125775638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017)","authors":"Yudha febrian","doi":"10.48181/jratirtayasa.v4i2.5753","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.5753","url":null,"abstract":"The research of this thesis is entitled analysis of determinants of intellectual capital disclosure in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2011-2017. The purpose of this study was to determine the effect of the audit committee size, the independence of the audit committee, the number of financial experts in the audit committee, the number of audit committee meetings, the size of the board of commissioners, the independence of the board of commissioners, the number of board of commissioner meetings and institutional ownership of disclosure of pharmaceutical companies' intellectual capital. The research population is pharmaceutical companies listed on the Stock Exchange for the period 2011-2017. The research sample consisted of 11 pharmaceutical companies with 7 years of observation. Sample data are 77 financial report data. The research method uses quantitative methods. The research design consisted of descriptive design and causal design. Data analysis using Multiple Linear Regression Analysis using SPSS Version 20. statistical program. Based on the results of data processing, it is known that the Adjusted R Square value is 0.462. This shows that variations in the Intellectual Capital Disclosure variable can be explained by 46.2% by Audit Committee Size variables, Audit Committee Independence, Number of Audit Committee Financial Experts, Number of Audit Committee Meetings, Board of Commissioners Size, Board of Commissioners Independence, Number of Board of Commissioners Meetings , Institutional ownership and company size as control variables while the remainder is explained by other variables not examined. The results of testing the hypothesis, it is known that the size of the audit committee, the independence of the audit committee, the number of audit committee financial experts, the size of the board of commissioners and the independence of the board of commissioners have a positive effect on disclosure of intellectual capital Audit committee meetings have no effect on disclosure of intellectual capital.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115710579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK","authors":"Aris Anugrah Agustianto","doi":"10.48181/jratirtayasa.v4i2.6380","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.6380","url":null,"abstract":"This study aims to find empirical evidence about the effect of budget participation, participation in strategic planning, motivation, organizational commitment, budgetary slack. The sampling method used in this study was purposive sampling method and obtained 15 research samples as an observation item found in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the variable Budget Participation has a positive and significant effect on organizational commitment, participation in strategic planning has a positive and significant effect on organizational commitment, Motivation variables have a positive and significant effect on Organizational Commitment, Organizational commitment has a positive and significant effect on Budgetary Slack, Motivation has a negative effect against Budgetary Slack, Budget Participation has a positive and significant effect on Budgetary Slack.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115370047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTASI MANAJEMEN ASET, SUMBER DAYA MANUSIA PENGELOLA ASET, SERTA SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PENGARUHNYA TERHADAP KUALITAS PELAPORAN KEUANGAN","authors":"Dian Niliani","doi":"10.48181/jratirtayasa.v4i2.5650","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.5650","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah, terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai/pejabat pengelola keuangan dan aset Organisasi Perangkat Daerah di Pemerintah Provinsi Banten dengan pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 123 responden. Analisis data menggunakan SmartPLS. Hasil penelitian ini membuktikan bahwa implementasi manajemen aset, kualitas sumber daya manusia pengelola aset, dan sistem pengendalian internal pemerintah memberikan berpengaruh positif terhadap kualitas pelaporan keuangan","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129584869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN PEMODERASI KOMITMEN ORGANISASI (Studi Pada Badan Pusat Statistik Se-Provinsi Banten)","authors":"T. Yanto","doi":"10.48181/jratirtayasa.v4i2.5672","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.5672","url":null,"abstract":"The purpose of this study is to analyze the factors that affect the quality of financial statements by moderating organizational commitment at the Central Bureau of Statistics of Banten Province. The population of this study is financial managers who have the duties and responsibilities in financial management that directly or indirectly affect the quality of financial reports in the 9 work units of the Banten Provincial Statistics Agency. Data collection by distributing 70 questionnaires to financial managers. The sampling technique uses a census method in which the entire study population is used as the research sample. The method of data analysis was done by PLS SEM with the help of the Smart PLS program. The results of this study prove that the implementatition of accrual-based goverment accounting standards, the use of information technology has a significant positive effect on the quality of financial statements while the understanding of accounting and the role of internal audit does not affect the quality of financial statements. Organizational commitment as a moderating variable is not able to moderate the influence of the application of accrual-based accounting standards, understanding accounting, utilization of information technology and the role of internal audit on the quality of financial statements.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123600562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K","authors":"Euis Mardiyatul Fauziyah","doi":"10.48181/jratirtayasa.v4i2.6386","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.6386","url":null,"abstract":"This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125658276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DAN INFLASI TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL INTERVENING PERIODE TAHUN 2015 – 2018 (Penelitian di Kota/Kabupaten Provinsi Banten)","authors":"Agus Salim","doi":"10.48181/jratirtayasa.v4i2.5875","DOIUrl":"https://doi.org/10.48181/jratirtayasa.v4i2.5875","url":null,"abstract":"This study aims to examine the effect of local revenue, balance funds, and inflation on capital expenditure with economic growth as an intervening variable in the City / Regency of Banten Province. The sample from this study was 8 regencies / cities of Banten Province. which consists of Kab. Lebak, Kab. Pandeglang, Kab. Serang, Kab. Tangerang, Cilegon City, Tangerang City, Serang City, South Tangerang City. With the sampling technique using the saturated sample method. This data is obtained from the website of the Director General of Financial Balance of Regional Governments through www.djpk.depkeu.go.id and BPS of the Banten Provincial Government. The data in this study were processed using SPSS software. The results of this study conclude that the regional original income variable has a positive effect on economic growth, balancing funds have a positive effect on economic growth, inflation has a negative effect on economic growth, regional original income has a positive effect on Capital Expenditure, positive influential balancing funds adapts the realization of capital expenditure, Inflation has a negative effect on capital expenditure realization, economic growth has a positive effect on capital expenditure realization, regional original income has a positive effect on capital expenditure realization mediated by economic growth, balancing funds have a positive effect on capital expenditure realization mediated by economic growth, and inflation has a positive effect on realization of capital expenditure is mediated by economic growth.","PeriodicalId":281114,"journal":{"name":"Jurnal Riset Akuntansi Tirtayasa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126421761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}