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Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
Arjuna Subject : -
Articles 152 Documents
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Intellectual Capital, Corporate Social Responsibility, and Firm Value in Indonesia's Banking Industries Geby Agnes LumbanGaol; Amrie Firmansyah; Ayu Diana Irawati
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10229

Abstract

This study investigates the effect of intellectual capital and corporate social responsibility on the firm value in Indonesia Banking companies. This study was designed as a quantitative study based on multiple linear regression models. The study sample of 116 observations was selected from banking companies listed on the Indonesia Stock Exchange that met the criteria for having financial reports with complete data and disclosing corporate social responsibility in the 2014-2019 period. Research finds that intellectual capital has a positive and significant effect on firm value. On the other hand, corporate social responsibility does not affect firm value. The banking companies must manage intellectual because it positively impacts the market better and efficiently. Also, corporate social responsibility activities need to be improved to obtain a more positive response from the market.
The Characteristics of Auditee and Audit Report Lag Dodik Juliardi Iksan; Yoyok Cahyono; Popong Suryani
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10385

Abstract

  The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag  
Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

Abstract

This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities
The Perception of MSME in Tegal City on Readiness Towards MSME’S Digitalization in The New Normal Era Ida Farida; Aryanto Aryanto
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10399

Abstract

The Covid-19 pandemic caused a crisis in all fields, this pandemic had a wide impact on the business world at all levels, MSMEs were the hardest hit. Data from the Ministry of Cooperatives and MSMEs, totaling 163,713 MSMEs, were affected by the Covid-19 pandemic. The Ministry of Cooperatives and SMEs has set a digitization target of 10 million MSMEs by 2020. The existence of this digitalization opportunity has not been optimally utilized by MSME players. Of the approximately 64 million MSME population in Indonesia, only 13% are connected to the digital ecosystem (Kominfo.co.id, 2020). There are 930 UMKM players in Tegal City from a total of 1940 UMKM recorded by the Cooperative Office. Of the number of MSMEs, some were able to survive and some had to close their businesses in the end. This is because some MSME players have not digitized their business. Perceptions of usefulness, perceived ease of use, and HR competence are factors that also influence MSME actors to readiness in implementing digitalization of their business. The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use, and HR competence on the readiness of MSMEs towards business digitization in the new normal era. The results of this study indicate that the perceived usefulness variable has no effect on the readiness of MSMEs towards digitalization, while the variables of perceived ease of use and HR competencies have an effect on the readiness of MSMEs towards digitization.
THE EFFECT OF DEBT TO EQUITY RATIO, RETURN ON ASSETS AND INFLATION ON STOCK PRICES OF OIL AND GAS MINING COMPANIES 2014-2019 Mega Rizki Amaliah; Gusganda Suria Manda
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10405

Abstract

This study aims to examine the effect of the variable Debt to Equity Ratio, Return On Assets, and Inflation on the Stock Price of oil and gas mining companies. The population in this study were 9 companies that are members of the oil and gas mining sub-sector in 2014-2019. While the sample used is 6 companies using purposive sampling technique. This research also uses secondary data, multiple linear regression analysis, descriptive statistics, classical assumption test, partial test, simultaneous test and R square test of determination. The results obtained state that DER, ROA, inflation partially or simultaneously these three variables have no effect on stock prices.
The Effect of Auditor's Competency, Accountability and Ethics on Audit Quality of Public Accountant Firms (KAP) at Makassar Ummu Kalsum
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10407

Abstract

This study aims to examine the effect of competence, accountability, and auditor ethics on audit quality. The data in this study were obtained from auditors of the Public Accounting Firms (KAP) in Makassar who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 30 respondents. Data analysis method used to test the hypothesis in this study is multiple linear regression. This study indicates that competence (X1) accountability (X2) and auditor ethics (X3) auditors have a positive and significant effect on audit quality by auditors of Public Accountant Firms in Makassar. This means that the higher the auditor's ability to maintain the competence, accountability, and ethics of the auditor, the quality of audits conducted will increase.
Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation Mulyanah Mulyanah; Intan Puspanita
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10411

Abstract

The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of budgetary participation on managerial performance. This research uses primary data. The population in this study are managers who work in manufacturing companies in the city of Cilegon, Banten Province. Samples were taken using the purposive sampling method. Data analysis uses linear regression and moderated regression analysis. The result of this study stated that budgetary participation had a positive effect on managerial performance, organizational commitment, and leadership style moderating with the effect of strengthening the effect of budgetary participation on managerial performance.
The Effect of Understanding Taxation Regulations, Tax Rates, Tax Sanctions, Tax Socialization, Fiscus Services and Online Services on The Level of Compliance with MSME Taxpayers Asih Machfuzhoh; Refi Pratiwi
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10416

Abstract

The tax function is very important for development. The largest contributor to state income is taxes. MSMEs is a business group with a sizeable number in Indonesia. The large number of MSMEs actors has made the Government pay serious attention to the development of MSMEs. This study aims to examine the effect of understanding tax regulations, tax rates, tax sanctions, tax socialization, tax services and online services on the level of compliance of general public taxpayers. The population in this study is MSMEs in Cilegon. The sample of this research is MSMEs in Cilegon. The research methodology stage began by collecting data through distributing questionnaires to MSMEs actors in the Cilegon area, followed by data analysis. This research data is primary, the data were analyzed using validity and reliability tests and multiple linear regression.
Study of Economic Reality on Foreign Exchange Accounting Mukhtar Mukhtar; Seandy Ginanjar
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10774

Abstract

This study tested the gap between foreign exchange accounting treatment and the underlying economic reality, by comparing the regression model between U.S. Companies and Indonesian Companies in one particular economic period. A total sample of 139 companies, consisting of 60 companies with rupiah functional currency domiciled in Indonesia and 79 companies with dollar functional currency domiciled in the United States. The simple regression variable used is comprehensive profit as a dependent variable and foreign exchange gain and loss as an independent variable. Hypothetical conclusions are carried out by testing regression patterns on the underlying economic circumstances. The results of the statsitik regression corssection test showed significant value indicating the influence between variables on a number of companies that have a uniform pattern, conclusions are strengthened by considering the economic situation in the data retrieval situation using criteria such as currency exchange rate, GDP, trade balance and others on each country, while insignificant influence indicates the opposite. Based on the test results and economic analysis shows the results of regression that signfikan in each region with economic conditions that support fluctuations in exchange rate changes in each region. So it is concluded that there is no difference between the treatment of foreign exchange accounting and the underlying economic reality.
The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance Roni Budianto; Rama Komara Putra; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10804

Abstract

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas.This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing.The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.

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