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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 11 Documents

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Search results for , issue "Vol 11, No 1 (2018)" : 11 Documents clear

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) Wanda Fitria; Kurniasih Dwi Astuti; Roni Budianto
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v11i1.4244

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.

INFORMASI FUNDAMENTAL MIKRO DAN MAKRO, RISIKO SISTEMATIS DAN KINERJA SAHAM SETELAH KRISIS GLOBAL Iis Ismawati
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

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).

PENDIDIKAN, MASA JABATAN DIREKTUR UTAMA DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY (CSR) Azmida L Kwalomine
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

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.

INVESTIGASI MINAT STUDI BREVET PAJAK PADA MAHASISWA AKUNTANSI DI STIE BINA BANGSA Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study was to investigate the influence of career motivation and motivation analysis of interest in the study of brevet tax on students semester 7 Accounting academic year 2016/2017 at STIE Bina Bangsa. Research done in the environment STIE Bina Bangsa. These studies use quantitative methods (questionnaire). The population in this research 274 students. With a sample of as many as 100 students. Sample collection method using the technique of Accidental sampling. Data analysis technique used was multiple linear regression analysis. Based on the results of hypothesis testing on this research shows that economic motivation and career motivation to study interest Tax Brevet. This has the sense that career motivation to get the job interest to be eligible to study tax brevet. So did the economic motivation to be able to have an economic life be eligible without relying on others to study interest brevet.

PENGARUH INTEGRASI SISTEM INFORMASI INTERNAL,INTEGRASI SISTEM INFORMASI EKSTERNAL,MANAJEMEN BIAYA INTERNAL DAN KAPASITAS DAYA SERAP TERHADAP MANAJEMEN BIAYA ANTAR ORGANISASI DALAM RANTAI PASOKAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN) Galih Fajar Muttaqin; Imam Abu Hanifah; Rika Andrawulan
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to examine the effect of Internal Information Systems Intregation, External Information Systems Intregation integration, Internal Cost Management and Absorptive Capacity on inter-organizational cost management in supply chains. Of the 84 questionnaires distributed, the number of questionnaires returned was 36 questionnaire (42,86%). The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS) Verion 2.3.7. This study was conducted in Manufacturing company located in Banten province, with the Respondents in this study are financial managers, production managers, and marketing managers. This study uses survey research with primary data collection using the questionnaire.

THE ANALYSIS OF WOMEN ROLE’S IN THE SMALL INDUSTRY TO FAMILY ECONOMIC STABILITY Wenni Anggita
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research combines a quantitative and qualitative approach so that in this research the analytical approach uses descriptive mix method. It is intended that this research can touch on things that are not likely to be found by statistical analysis. This research combines sociology and economic science in general, it can be seen from the issues raised in this study that examines women role’s in the small industry that will be combined with the matching family economy. The results of this study showed that the role of women in the small industry is very impact on the family economic stability. In addition, the benefits perceived by the small industry is improving the economy in Sungai Selan Village. The full support of the government also helps in this process of empowering women toward economically independent women who will improve the family economic stability.

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.

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 DAN DIVIDEN TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF PERIODE 2011-2016) Aisyah Ratnasari
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study was to determine the effect of Profitability (ROA) and Dividend (DPR) on Stock Prices on Automotive Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. In this study the data used is secondary data and the methods used are descriptive statistical tests, analysis of the coefficient of determination, simple regression analysis, multiple regression analysis, simple correlation test, and multiple correlation tests. Hypothesis testing with the help of the Statistical Product and Service Solution (SPSS) program version 24. The results of this study are the effect of profitability on stock prices 28.2%, the rest is influenced by other factors as much as 71.8%. Dividend's effect on stock prices is 7.9%, the rest is influenced by other factors as much as 92.1%. the effect of profitability and dividend together on stock prices is 29.8%, the rest is influenced by other factors as much as 70.2%

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Gerry Ganika

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

Phone -

Journal Mail Official jrat@untirta.ac.id

Editorial Address -

Location Kab. serang, Banten INDONESIA

Abstract

Abstract

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Abstract

Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jrat@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA