Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Lestari, Tri
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
IMPLIKASI SISTEM PENGENDALIAN MANAJEMEN DAN LINGKUNGAN INTERNAL TERHADAP STRATEGI BISNIS PADA KINERJA ORGANISASI Dharmayanti, Nela; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.89 KB) | DOI: 10.48181/jratirtayasa.v2i2.4923

Abstract

 The purpose of this research is to analyze the influence of Management Control System (SPM) which includes diagnostic control system (DCS), interactive control system (ICS), Dyinamic Tension (DT) control system, Internal Environment and Business Strategy on Organizational Performance. The data used in this research is obtained from Managerial Manufacturing Company in Banten Province. Of the 100 questionnaires distributed, the number of returned and processed questionnaires was 60 questionnaires (60%). Data is processed by using software program Partial Least Square (PLS). This research uses purposive sampling method with Middle Manager sample which is involved in the process of supervision system in Finance, Human Resource And Development, Marketing and Production. Sources of data obtained from the field research, namely by distributing questionnaires to obtain primary data and research literature (Library Research) / documentation. The results showed 1) Management Control System (SPM) which includes diagnostic control system (DCS) has an effect on Business Strategy; 2) Management Control System (SPM) which includes interactive control system (ICS) has an effect on Business Strategy; 3) Management Control System (SPM) which includes Dynamic Tension (DT) control system affecting the Business Strategy; 4) Internal Environment Affects Business Strategy; And 5) Business Strategy Affects Organization Performance.Keywords: Management Control System, Internal Environment, Business Strategy and Organization Performance
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Pertamy, Ratu Ajeng Fahmiaty; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.096 KB) | DOI: 10.48181/jratirtayasa.v3i2.5495

Abstract

This study aims to determine the effect of audit tenure, audit rotation and reputation KAP on manufacturing companies in the consumer goods industry sector listed on yhe Indonesia Stock Exchange 2015-2017. The research method used is descriptive verification. The data collection techniques used documentation study. The document covers the financial statements and annual reports of manufacturing companies in the consumer goods industry for the period 2015-2017 listed on the Indonesia Stock Exchange. Data processing in his research use statistic tes of regression of panel data with Random Effect Model.Based on statistical testing with the help of Eviews 8 software that audit tenure and audit rotation have a negative effect on audit quality, and tenure has positive effect on audit quality. The implication of this research is that company must improve audit quality by choosing affiliated KAP and routinely rotation, thereby minimizing risk caused by mistake of opinion in auditing process.Keyword: Audit Tenure, Audit Rotation, Reputation Kap and Audit Quality
KEPUASAN AUDITEE ATAS KUALITAS JASA AUDIT DALAM PERSPEKTIF AUDITEE (Studi Empiris pada OPD Pemerintah Provinsi Banten) Vardjani, Nonik; Lestari, Tri; Ramdhani, Dadan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2563.606 KB) | DOI: 10.48181/jratirtayasa.v2i1.5012

Abstract

This research was examine the satisfaction of auditee on quality of audit service in auditee’s perspective on OPD Banten province which is discuss the influence of competence, skepticism, the proximity between the chairman of audit team to the auditee, the proximity of the audit team members with the auditee towards satisfaction of the auditee on quality of audit services in auditee’s perspective. The object of research include PPTK and expenditure treasury used purposive sampling. The data analysis technique is multiple regression used SPSS 20.0 These results reveal that variable competence, skepticism, the proximity between the chairman of  audit team with auditee, the proximity of audit team members with auditee has  positive and significant impact towards satisfaction of  auditee on  quality of audit services at the Banten Province.Keywords: competence, skepticism, the proximity between the chairman of the audit team to the auditee, the proximity of the audit team members with the auditee, satisfaction of the auditee on quality of audit services in auditee’s perspective.
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.
Co-Authors Abdul Rohman Dharmayanti, Nela Hasanudin, Agus Ismaya Pertamy, Ratu Ajeng Fahmiaty Ramdhani, Dadan Vardjani, Nonik