Jurnal Riset Akuntansi Terpadu
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.
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<![CDATA[ants ]]>
<![CDATA[dadan, dadan]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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<![CDATA[DETERMINAN PERSEPSI ETIKA MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING (Studi Kasus Mahasiswa Akuntansi Universitas Muria Kudus) ]]>
<![CDATA[Nanik Ernawati]]>;
<![CDATA[Amin Kuncoro]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v9i1.4279
<![CDATA[Abstract This research aims to examine whether gender and socio economic status influence the perception of ethical accounting students with the Love of money as an intervening variable. The sample used in this study is the Muria Kudus University accounting students. The samples used in this study 68 respondents using purposive sampling that students who have followed the course of Business Ethics and Professional Ethics. Analysis of the data in this study using Path Analysis. The conclusion of this study is 1). Gender differences and social status affect the love of money 2). Gender differences and social status influence the perception of ethical accounting students 3). Love of Money influence the perception of ethical accounting students 4). Gender differences are detrimental to the perception of ethical accounting students through the Love of Money 5). Social status is a determinant of the ethical perception of accounting students through the Love of Money Keywords: Love of money, student perception, social status, gender Abstrak Penelitan ini bertujuan untuk menguji apakah gender dan status sosial ekonomi berpengaruh terhadap persepsi etis mahasiswa akuntansi dengan Love of money sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini adalah mahasiswa akuntansi Universitas Muria Kudus. Jumlah sampel yang digunakan dalam penelitian ini 68 responden dengan metode purposive sampling yaitu mahasiswa yang telah mengikuti mata kuliah Etika Bisnis dan Etika Profesi. Analisis data dalam penelitian ini menggunakan Uji Jalur (Uji Path Analysis). Kesimpulan dari penelitian ini adalah 1). Perbedaan gender dan status sosial berpengaruh terhadap love of money 2). Perbedaan gender dan status sosial berpengaruh terhadap persepsi etis mahasiswa akuntansi 3). Love of Money berpengaruh terhadap persepsi etis mahasiswa akuntansi 4). Perbedaan gender merupakan determinan terhadap persepsi etis mahasiswa akuntansi melalui Love of Money 5). Status sosial merupakan determinan terhadap persepsi etis mahasiswa akuntansi melalui Love of Money. Kata kunci: Love of money, persepsi mahasiswa, status sosial, gender]]>
<![CDATA[PENGARUH DEWAN KOMISARIS INDEPENDEN, AUDITOR TENURE, AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDITOR REPORT LAGS (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2010-2014) ]]>
<![CDATA[Yenny Dwi Handayani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v9i2.4312
<![CDATA[The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag. This study used secondary data derived from the financial statements of mining companies listed in Indonesian Stock Exchange in 2010-2014. Based on the method of purposive sampling method and was obtained 155 observations. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 21 computer program. The results of this study indicate that board independence significant effect on auditor report lags, auditor tenure no significant effect on auditor report lags. Auditor industry spezialization significant effect on auditor reports lags Tujuan dari penelitian ini adalah untuk mengetahui pengaruh independensi dewan, audit tenure dan spesialisasi industri auditor pada lag laporan audit. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Berdasarkan metode metode purposive sampling dan diperoleh 155 observasi. Analisis data dilakukan dengan menggunakan metode regresi berganda dengan bantuan program komputer SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa independensi dewan berpengaruh signifikan terhadap kelambatan laporan auditor, tenur auditor tidak berpengaruh signifikan terhadap kelambatan laporan auditor. Auditor spezialization industri berpengaruh signifikan pada laporan auditor tertinggal.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI TERHADAP MANFAAT DAN KETIDAKBERMANFAATAN SUSTAINABILITY REPORTING PERUSAHAAN ]]>
<![CDATA[Haryanto, Melinda]]>;
<![CDATA[Dewiyanti, Silvia]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v10i1.4208
<![CDATA[Abstract Preparation of sustainability reporting has not yet become mandatory, but the future will become mandatory for the company to create reports showing widespread corporate responsibility. It requires the role of professional accountants. Currently in the university curriculum, there are still many university who have not offered sustainability reporting subjects in the curriculum. Thus, if the future development of the preparation sustainability reporting required by a particular regulator then the accountant who did not take the course will not understand about the sustainability reporting. Their perceptions of the advantages and disadvantages of sustainability reporting becomes very important. The implications are expected from this research is related to the accounting course curriculum as a whole. The research sample was 120 students accounting from several university. The method used in this research is to find the value of the average and standard deviation. The results showed that students' perceptions average of 4.4 associated with sustainability reporting. This means that sustainability reporting can ensure the sustainability of environmental functions. Student perceptions about advantages of sustainability reporting is on improving the company's reputation, cost savings and increased profits. Students' perceptions about disadvantages of sustainability reporting is on the accuracy and completeness of the report and the need for a complete data. With the research related to the perception of the advantages and disadvantages of sustainability reporting can provide a new insight about the support of the accountant in the future development trend reports and signals the need for universities to incorporate sustainability reporting in the curriculum. Keywords: SustainabilityReporting, curricullum, perception Abstrak Penyusunan sustainability reporting belum menjadi hal yang diwajibkan tetapi kedepannya akan menjadi hal yang wajib bagi perusahaan untuk membuat laporan yang menunjukkan tanggung jawab perusahaan secara luas. Hal ini membutuhkan peran professional akuntan. Saat ini dalam kurikulum Perguruan Tinggi, masih banyak Perguruan Tinggi yang belum memasukkan mata kuliah sustainability reporting didalam kurikulumnya. Dengan demikian, apabila perkembangan kedepan penyusunan sustainability reporting diharuskan oleh regulator tertentu maka para akuntan yang tidak mengambil mata kuliah tersebut akan kesulitan memahami tentang sustainability reporting. Persepsi mereka tentang manfaat dan ketidakbermanfaatan dari sustainability reporting menjadi sangat penting. Implikasi yang diharapkan dari penelitian ini adalah berkaitan dengan kurikulum program studi akuntansi secara menyeluruh. Sampel penelitian adalah 120 mahasiswa akuntansi dari beberapa Perguruan Tinggi Swasta. Metode yang digunakan dengan mencari nilai rata-rata dan standar deviasi. Hasil penelitian menunjukkan bahwa persepsi mahasiswa rata-rata 4,4 berkaitan dengan sustainability reporting. Artinya adalah sustainability reporting dapat menjaga keberlanjutan fungsi lingkungan hidup. Persepsi mahasiswa tentang manfaat sustainability reporting adalah pada peningkatan reputasi perusahaan, penghematan biaya dan peningkatan laba. Persepsi mahasiswa tentang ketidakbermanfaatan sustainability reporting adalah pada akurasi dan kelengkapan laporan serta kebutuhan data yang lengkap. Dengan penelitian yang berkaitan dengan persepsi tentang manfaat dan ketidakbermanfaatan sustainability reporting dapat memberikan pandangan baru tentang dukungan para akuntan pada tren pengembangan laporan kedepan dan sinyal perlunya Perguruan Tinggi untuk memasukkan sustainability reporting dalam kurikulum. Kata Kunci: Sustainability Reporting, kurikulum, persepsi]]>
<![CDATA[PENGARUH TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL, KOMITMEN ORGANISASI DAN KINERJA AUDITOR TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTA PUSAT DAN JAKARTA SELATAN) ]]>
<![CDATA[Wanda Fitria]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Roni Budianto]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i1.4244
<![CDATA[The purpose of this study was to examine the effect of time budget pressure,the locus of control, organizational commitment, and performance auditor of auditor dysfunctional behaviors (an empirical study in public accountant firm in Central Jakarta and South Jakarta). This research used primary data collected directly from respondents. Method of determining the sample in this research was purposive sampling technique based on the consideration. Population in this researchwas the auditors who work at public accountant firm in Central Jakarta and South Jakarta.The sample in this research used 50 auditors who worked at public accountant firms registered at Institut Akuntan Publik Indonesia (IAPI) Jakarta 2017. This study tested using data quality, classic assumptiontest and linear regression analysis using SPSS for windows 23. The results of this study showed that the time budget pressure was significantly positive effect toward dysfunctional audit behavior while the locus of control was positive effect unsignificantly to dysfunctional audit behavior. And variable of organizational commitment and performance auditor were significantly negative effect to dysfunctional audit behavior.]]>
<![CDATA[PENGARUH PENDAPATAN DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PADA PT JEMBO CABLE COMPANY TBK ]]>
<![CDATA[Nela Dharmayanti]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i2.4262
<![CDATA[This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016 - 2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00. The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden. ]]>
<![CDATA[Penerapan E-Filling Terhadap Efisiensi Pelaporan Pajak Penghasilan Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serang ]]>
<![CDATA[Leny Febriani]]>;
<![CDATA[Andi Andi]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v9i2.4304
<![CDATA[Absract The objectives of this research to determine abbout the influence of the application of e-filling on the efficiency of tax report PPH OP in KPP Pratama Serang. The object of this research in KPP Pratama Serang. The population of this research are tax payers who use e-filling. The researcher uses IBM Statistical Package for Social Science Statistical Software (SPSS) version 20 for data analysis. The quantitative analytical method is implemented using linear regression model.The results ofthis study the application of e-filling has positive influence to the efficiency of tax report pph op in KPP Pratama Serang Keywords: Application e-filling, efficiency of tax report PPH OP Abstrak Tujuan penelitian ini untuk mengetahui pengaruh penerapan e-filling terhadap efisiensi laporan pajak PPH OP di KPP Pratama Serang. Objek penelitian ini di KPP Pratama Serang. Populasi dalam penelitian ini adalah wajib pajak yang menggunakan e-filling. Peneliti menggunakan Paket Statistik IBM untuk Social Sciences Statistical Software (SPSS) versi 20 untuk analisis data. Metode kuantitatif analitik diimplementasikan menggunakan model regresi linier. Hasil penelitian ini penerapan e-filling berpengaruh positif terhadap efisiensi laporan pajak pph op di KPP Pratama Serang. Kata kunci: Aplikasi pengisian-e, efisiensi laporan pajak PPH OP]]>
<![CDATA[INFORMASI FUNDAMENTAL MIKRO DAN MAKRO, RISIKO SISTEMATIS DAN KINERJA SAHAM SETELAH KRISIS GLOBAL ]]>
<![CDATA[Iis Ismawati]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i1.4181
<![CDATA[The objectives of this research are to examine the fundamental factors of macro (the rupiah exchange rates (NTR) and the interest rate of Bank Indonesia Certificate (SBI)) and micro (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO) and return on assets (ROA), the systematic risk in conjunction with an increase in stock performance manufacturing company in Indonesia stock Exchange after the global crisis. This research used samples of the sample companies manufacturing industry in Indonesia Stock Exchange. The data used is data that panel cross section data and time series data pre-crisis period (2004-2007) and after the crisis (2009-2013). Sampling using purposive sampling, analytical technique used is multiple regression analysis. The results showed variable micro fundamentals (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), after kriris global significant effect on Systematic Risk (RS), variable micro fundamentals (current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA), after crisis global signifikan effect the performance of stocks (KS) the systematic risk (RS) as an intervening variable effect of variable macro fundamentals ((rupiah exchange rates (NTR) and micro fundamental ( debt to equity rati/DER). ]]>
<![CDATA[PENDIDIKAN, MASA JABATAN DIREKTUR UTAMA DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) ]]>
<![CDATA[Azmida L Kwalomine]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v11i1.4224
<![CDATA[This study exmined the education and tenure of Presiden Director and consistency in Corporate Social Responsibility (CSR) action, wich in State Owned Enterprises known as Partnership and Comunity Development Program. The purpose of this study was to examine the education and tenure of President Director on the quality of Partnership and Comunity Development Program. The sample of this study are state owned enterprises with the total population are 119 firms, based on the sampling criteria, the final sample of this study are 50 firms. Content analysis method was used to measure the quality of Partnership and Comunity Development Program. Data was analysed by SPSS program. Multiple linear regression model was used to test the hypothesis. The result shows that education and tenure have insignificant effect toward the quality of Partnership and Comunity Development Program. Future research could investigate other variables that could affect the quality of Partnership and Comunity Development Program.]]>
<![CDATA[PENGARUH LIKUIDITAS TERHADAP KEBIJAKAN DEVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Perusahaan LQ 45 yang Terdaftar di BEI Periode 2011-2015) ]]>
<![CDATA[Silviana Sapitri]]>;
<![CDATA[Emma Suryani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v10i2.4257
<![CDATA[AbstractThe aimed of this study is to investigate whether the liquidity affect the dividend policy, using profitability is able to intervening variable. In this study, the dividend policy is measured by dividend payout ratio, liquidity measured by current ratio, and profitability measured by return on equity. In addition, the sample obtain from LQ 45 company which are listed on the Indonesian Stock Exchange (IDX) from 2011-2015 and gathered 12 firms-years observation as sample with purposive sampling method. 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)liquidity don’t have a significant effect on profitability;2) liquidity and profitability don’t have a significant effect on dividend policy; 3) profitability can not be intervening the relationship of liquidity and dividend policy value. Keywords: Dividend Policy; Liquidity; Profitability. Abstrak Penelitian ini bertujuan untuk menguji apakah likuiditas berpengaruh terhadap kebijakan dividen dengan menggunakan profitabilitas sebagai variable intervening. Dalam penelitian ini, kebijakan dividen diukur dengan dividend payout ratio, likuiditas diukur dengan current ratio, dan profitabilitas diukur dengan return on equity. Sampel dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2011-2015, dan metode purposive sampling digunakan untuk menentukan sampel sehingga diperoleh 12 sampel. Metode analisis yang digunakan adalah uji outlier, uji asumsi klasik, uji parsial (uji t) dan analisis jalur (path analysis). Hasil uji hipotesis dan analisis jalur menunjukkan bahwa: 1) likuiditas tidak berpengaruh terhadap profitabilitas; 2) likuiditas dan profitabilitas tidak berpengaruh terhadap kebijakan dividen; 3) profitabilitas tidak mampu memediasi hubungan likuiditas terhadap kebijakan dividen. Kata Kunci : Kebijakan Dividen; Likuiditas; Profitabilitas.]]>
