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Jurnal Riset Akuntansi Terpadu

JRAT
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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.

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Articles 162 Documents

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PENGARUH KUALITAS LAPORAN KEUANGAN, KOMPLEKSITAS PEMERINTAHAN, DAN TINGKAT KESEJAHTERAAN DAERAH TERHADAP TINGKAT PENGUNGKAPAN SUKARELA INFORMASI KEUANGAN PADAWEBSITE PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH TINGKAT PROVINSI SE – INDONESIA) Yulia Yustikasari
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the Quality of Regional Government, Government Complexity, and Regional Welfare Levels affecting the Level of Voluntary Disclosure of Financial Information on Local Government Websites. The testing of the effect of independent variables on the dependent variable used multiple linear regression equations and using cross section data. The results of testing the hypotheses provide evidence that the variable quality of local government does not affect the level of voluntary disclosure of financial information on local government websites, other than that for government complexity variables have a significant effect on the level of voluntary disclosure of financial information on local government websites, while for variable welfare level Regions do not influence the Level of Voluntary Disclosure of Financial Information on Local Government Websites.

MOTIVASI EKSTRINSIK PADA PENCIPTAAN BUDGETARY SLACK Fara Fitriyani
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This research aims to evaluate whether obedience pressure affect budgetary slack creation. The study population was the whole hospital managers in the city of Cilegon. The sampling method using purposive sampling with the number of samples that meet the criteria as much as 79 respondents. The questionnaire was tested with test reliability and validity, then performed the classic assumption test including normality and heteroskedastisitas. Then the hypothesis test conducted by regression analysis. The results showed that all variables are reliable and valid and meet the classic assumption test. Results of the analysis showed that obedience pressure significant and positive effect on budgetary slack. Keywords: Pressure obedience, budgetary slack Abstrak Penelitian ini bertujuan untuk mengevaluasi apakah tekanan ketaatan berpengaruh terhadap penciptaan slack anggaran. Populasi penelitian adalah seluruh pengelola rumah sakit di kota Cilegon. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 79 responden. Kuesioner diuji dengan uji reliabilitas dan validitas, kemudian dilakukan uji asumsi klasik termasuk normalitas dan heteroskedastisitas. Maka uji hipotesis dilakukan dengan analisis regresi. Hasil penelitian menunjukkan bahwa semua variabel dapat diandalkan dan valid dan memenuhi uji asumsi klasik. Hasil analisis menunjukkan bahwa tekanan kepatuhan berpengaruh signifikan dan positif terhadap senjangan anggaran. Kata kunci: Ketaatan tekanan, senjangan anggaran

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Kota Jambi) Wirmie Eka Putra
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aims to determine the factors that affect the quality of local government financial reporting. The sample used is 82 respondents who are the managers of finance at all local government offices at Jambi City. The type of data used is primary data through questionnaire distribution. The data analysis method used is multiple regression analysis. The results showed that simultaneously the application of government accounting standards, government internal control system, and quality of human resources simultaneously affect the quality of local government financial reporting. Furthermore, partially, the application of government accounting standards, government internal control system, and quality of human resources, respectively also affect the quality of local government financial reporting at Jambi City. Keywords : government accounting standards, government internal control system, human resources quality, quality of local government financial reporting Abstrak Penelitian ini bertujuan untuk menganalisa faktor – faktor yang berpengaruh terhadap kualitas laporan keuangan pemerintah daerah di kota Jambi. Sampel yang digunakan sebanyak 82 responden yang merupakan para pengelola keuangan pada seluruh kantor dinas pemerintah daerah Kota Jambi. Jenis data yang digunakan adalah data primer melalui penyebaran kuisioner. Metode analisis data yang digunakan adalah uji instrumen, uji asumsi klasik, uji analisis regresi berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan penerapan standar akuntansi pemerintahan, sistem pengendalian intern, dan kualitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Secara parsial, penerapan standar akuntansi pemerintahan, sistem pengendalian intern, dan kualitas sumber daya manusia, masing-masing berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kota Jambi. Kata Kunci : Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kualitas Sumber Daya Manusia, Kualitas Laporan Keuangan Pemerintah Daerah

DETECTION EARNINGS MANAGEMENT by DEFERRED TAX EXPENSE and FIRM CHARACTERISTIC Kisno Kisno; Istianingsih Istianingsih
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earnings management.The data is analyzed secondary data research company manufacturing year period 2011- 2013. From a population of 426 got 45 samples obtained by using purpose sampling. The analytical method used is multiple linear regression.Statistical test results showed that partially: 1). Deferred tax expense have possitive anda significant effect on Earning management. 2). Characteristics of the company in a proxy by ROA no impact on earnings management. 3). Characteristics of the company in a Proxy by leverage have positive and significant impact on earnings management. Keywords: Earnings Management, deferred tax expenses, ROA, Leverage Abstrak Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan dan karakteristik perusahaan dalam proksi dengan ROA dan leverage untuk manajemen laba. Data dianalisis sekunder data penelitian perusahaan manufaktur periode tahun 2011-2013. Dari populasi 426 mendapat 45 sampel yang diperoleh. dengan menggunakan purpose sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil uji statistik menunjukkan bahwa secara parsial: 1). Beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen Laba. 2). Karakteristik perusahaan dalam proksi oleh ROA tidak berdampak pada manajemen laba. 3). Karakteristik perusahaan dalam Proxy oleh leverage memiliki pengaruh positif dan signifikan terhadap manajemen laba. Kata kunci: Manajemen Laba, beban pajak tangguhan, ROA, Leverage

PENGARUH KONSENTRASI KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP EARNING PER SHARE (EPS) Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The objective of this research is examine the concentration of ownership, independent commissioners, and audit quality to earning pe share (EPS). The study population is all companies listed on the Indonesia Stock Exchange. The sample of this research is a manufacturing company listed on Indonesia Stock Exchange 2012-2013. Tests of this research using multiple regression method. The results of this study prove that the variable of ownership concentration and audit quality influence to earnings per share (EPS), while independent commissioner variables have no effect on earnings per share (EPS).

PROFITABILITAS, RASIO SOLVABILITAS DAN HARGA SAHAM; STUDI EMPIRIK PADA PERUSAHAAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Akhmadi Akhmadi; Andhika Ragil Prasetyo
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to analyze and interpret the influence on prices sahama Profitability in the coal subsector listed in Indonesia Stock Exchange 2010-2014. This type of research is the study of associative (causal). Populasi used in this study is a coal mining company listed on the Stock Exchange Period 2010-2014 as many as 23 companies. The method used to determine the sample using purposive sampling, so that the resulting sample was observed to 11 companies. The data used is secondary data. Analysis of data using multiple linear regression analysis. Research to produce empirical evidence that the profitability of significant positive effect on stock prices. While solvency is not significant positive effect on stock prices.

PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Chandra Prasadhita; Provita Citra Intani
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aimed to analyze the relationship between profitability to earnings management with size as control variables in consumer goods company listed on the Indonesia Stock Exchange during 2015 -2016. Earnings managenment is measured by dummy variable. Sampling techniques using purposive sampling. Types of data used are secondary data. Logistic regression is used as the main instrumental to test the hypothesis. This study finds that profitability measured by net profit margin and return on investment has significant effect on earnings management. Net profit margin has positive effect but return on investment has a negative effect on earnings management. Size as control variable in this research has no significant effect on earnings management Keywords: earnings management, profitability, net profit margin, return on investment, size. Abstrak Penelitian ini bertujuan untuk menganalisis hubungan antara profitabilitas terhadap manajemen laba dengan ukuran perusahaan (Size) sebagai variabel kontrol pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia selama tahun 2015 -2016. Manajemen laba diukur dengan variabel dummy. Teknik pengambilan sampel menggunakan purposive sampling. Jenis data yang digunakan adalah data sekunder. Regresi logistik digunakan sebagai instrumen utama untuk menguji hipotesis. Studi ini menemukan bahwa profitabilitas yang diukur dengan margin laba bersih dan laba atas investasi memiliki pengaruh yang signifikan terhadap manajemen laba. Margin laba bersih memiliki efek positif tetapi laba atas investasi memiliki efek negatif pada manajemen laba. Ukuran sebagai variabel kontrol dalam penelitian ini tidak memiliki pengaruh yang signifikan terhadap manajemen laba Kata kunci: manajemen laba, profitabilitas, margin laba bersih, laba atas investasi, ukuran.

DISCLOSURE DAN PSIKOLOGI INVESTOR Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

AbstractQuestions about rational investor and efficiency of the securities market continues to increase, because the evidence indicates that when shares are mispriced on the market value efficiently. Those problems are very important to accountants, because of the possibility of the provision of information cannot meet the needs of investors in decision-making. Furthermore, when the securities market is not fully efficient, the increase in financial reporting will help reduce inefficiency, and is expected to improve the operation of the securities market. Securities market inefficiencies are explained because investor behavior can be studied in behavioral finance. The study provides a basis on why investors behave inefficiently, and does not reflect the information available. The study behavioral finance has not been done in the capital markets. Research in behavioral studies can be carried out with experimental studies. This needs to be taken into consideration to make a study seeking direct evidence of investor behavior. The purpose of this study is to describe how the information content of financial statements that are described by the theory of efficient markets experienced an anomaly, and that there is also asymmetry of information on financial statements so that the information contained in the information gap between investors. Asymmetry of information is expected to decrease with the full disclosure of the company however, was the response of different investors. Therefore, the phenomenon is explained by behavioral finance tested. Keywords: Disclosure, Behavioural Finance, Market Eficiency Abstrak Pertanyaan tentang investor rasional dan efisiensi pasar sekuritas terus meningkat, karena bukti menunjukkan bahwa ketika saham dinilai secara salah pada nilai pasar secara efisien. Masalah-masalah tersebut sangat penting bagi akuntan, karena kemungkinan penyediaan informasi tidak dapat memenuhi kebutuhan investor dalam pengambilan keputusan. Selanjutnya, ketika pasar sekuritas tidak sepenuhnya efisien, peningkatan pelaporan keuangan akan membantu mengurangi inefisiensi, dan diharapkan dapat meningkatkan operasi pasar sekuritas. Inefisiensi pasar sekuritas dijelaskan karena perilaku investor dapat dipelajari dalam keuangan perilaku. Studi ini memberikan dasar mengapa investor berperilaku tidak efisien, dan tidak mencerminkan informasi yang tersedia. Studi perilaku keuangan belum dilakukan di pasar modal. Penelitian dalam studi perilaku dapat dilakukan dengan studi eksperimental. Ini perlu dipertimbangkan untuk membuat penelitian mencari bukti langsung dari perilaku investor. Tujuan dari penelitian ini adalah untuk mendeskripsikan bagaimana kandungan informasi laporan keuangan yang digambarkan oleh teori pasar efisien mengalami anomali, dan bahwa ada juga asimetri informasi pada laporan keuangan sehingga informasi yang terdapat dalam kesenjangan informasi antara investor . Asimetri informasi diharapkan menurun dengan pengungkapan penuh perusahaan, bagaimanapun, adalah respon dari investor yang berbeda. Oleh karena itu, fenomena tersebut dijelaskan oleh keuangan perilaku yang diuji. Kata kunci: Pengungkapan, Perilaku Keuangan, Efisiensi Pasar

ANALISIS PENGARUH PROSES PERENCANAAN ANGGARAN, ADMINISTRASI PENGADAAN BARANG/JASA DAN VERIFIKASI DOKUMEN PEMBAYARAN TERHADAP PENYERAPAN ANGGARAN BELANJA (STUDI KASUS: SATKER SEKRETARIAT BADAN PEMBINAAN KONSTRUKSI) Syakhrial Syakhrial
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aims to determine the influence of the budgeting planning process, the procurement administration process and the payment document verification process toward consumption budgeting implementation progress. this research was conducted in Secretariat of the Construction Development Agency branch. This study uses quantitative survey techniques. Data collection instrument used was a questionnaire enclosed with the Likert scale. This research uses a random sample of 89 respondents with a number of customers. Data obtained from this study will be analyzed using statistical methods with SPSS version 19.00 for windows. The result of this study shows that :There is positive, strong and significant relationship between the Budgeting Planning Process (X1) to the Consumption Budgeting Implementation Progress (Y) with a determination coefficient of correlation of 0,613 and a simple regression equation = 4,469 + 0,689X1. There is positive, strong and significant relationship between the Procurement Administration Process (X2) to the Consumption Budgeting Implementation Progress (Y) with a correlation coefficient of determination of 0,638 with a simple regression equation X2 is = 2,752 + 0,658X2. There is positive, strong and significant relationship between the Payment Document Verification Process (X3) to the Consumption Budgeting Implementation Progress (Y) with a correlation coefficient of determination of 0,636 and a simple regression equation X3 is = 2,314 + 0,706X3. There is positive, very strong and significant relationship between between the Budgeting Planning Process (X1) the Procurement Administration Process (X2) and the Payment Document Verification Process (X3) jointly to the Consumption Budgeting Implementation Progress (Y) with multiple correlation coefficient of determination of 0,737, obtained by the multiple regression = 0,927 + 0,279X1 + 0,252X2 + 0,292X3. This study is expected to be useful for Secretariat of the Construction Development Agency, especially to increase consumtion budgeting implementation progress on work task, in order to make it better in the future. Keywords : Budgeting Planning Process, Procurement Administration, Payment Document Verification, and Consumption Budgeting Implementation Progress. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh proses perencanaan penganggaran, proses administrasi pengadaan dan proses verifikasi dokumen pembayaran terhadap progres pelaksanaan anggaran konsumsi. penelitian ini dilakukan di Sekretariat cabang Badan Pengembangan Konstruksi. Penelitian ini menggunakan teknik survei kuantitatif. Instrumen pengumpulan data yang digunakan adalah kuesioner tertutup dengan skala Likert. Penelitian ini menggunakan sampel acak 89 responden dengan jumlah pelanggan. Data yang diperoleh dari penelitian ini akan dianalisis menggunakan metode statistik dengan SPSS versi 19.00 for windows. Hasil dari penelitian ini menunjukkan bahwa: Terdapat hubungan yang positif, kuat dan signifikan antara Proses Perencanaan Penganggaran (X1) terhadap Implementasi Implementasi Anggaran Konsumsi (Y) dengan koefisien determinasi korelasi sebesar 0,613 dan persamaan regresi sederhana = 4,469 + 0,689 X1. Ada hubungan yang positif, kuat dan signifikan antara Proses Administrasi Pengadaan (X2) terhadap Progres Implementasi Anggaran Konsumsi (Y) dengan koefisien korelasi determinasi sebesar 0,638 dengan persamaan regresi sederhana X2 yaitu = 2,752 + 0,658X2. Ada hubungan positif, kuat dan signifikan antara Proses Verifikasi Dokumen Pembayaran (X3) dengan Progres Implementasi Anggaran Konsumsi (Y) dengan koefisien korelasi determinasi sebesar 0,636 dan persamaan regresi sederhana X3 adalah = 2,314 + 0,706X3. Ada hubungan positif, sangat kuat dan signifikan antara antara Proses Perencanaan Penganggaran (X1) Proses Administrasi Pengadaan (X2) dan Proses Verifikasi Dokumen Pembayaran (X3) secara bersama-sama dengan Kemajuan Pelaksanaan Anggaran Konsumsi (Y) dengan koefisien korelasi ganda dari determinasi. 0,737, diperoleh dengan regresi berganda = 0,927 + 0,279X1 + 0,252X2 + 0,292X3. Studi ini diharapkan bermanfaat bagi Sekretariat Badan Pengembangan Konstruksi, terutama untuk meningkatkan pengeluaran pelaksanaan penganggaran konsumsi pada tugas kerja, untuk menjadikannya lebih baik di masa depan. Kata kunci: Proses Perencanaan Penganggaran, Administrasi Pengadaan, Verifikasi Dokumen Pembayaran, dan Perkembangan Pelaksanaan Anggaran Konsumsi.

KINERJA PEMERINTAH DAERAH PROPINSI BANTEN: PERSPEKTIF PENDAPATAN ASLI DAERAH DAN TEMUAN AUDIT BADAN PEMERIKSA KEUANGAN INDONESIA Suheri Suheri; Yoyok Cahyono; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to examine the influence of local revenues (seen from the number of PAD), and audit findings on the performance of local government. This research was conducted in the District and City of Banten Province. This study used purposive sampling with the amount of data 6 local governments that resulted from the Supreme Audit Agency (BPK), the Department of Revenue and Fiscal Management (DPPKD), and http://otda.kemendagri.go.id. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0. These results indicate that revenue is measured by the amount of revenue does not have an influence on local government performance as measured by performance scores. And audit findings are measured through the number of audit findings (in rupiah) divided by the total budget has no effect on the performance of local government.

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Gerry Ganika

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