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[RETRACTION NOTICE ]]>
<![CDATA[- -]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6541
<![CDATA[RETRACTION NOTICEPemberitahuan penarikan untuk " Ketrampilan dan Atribut yang Dibutuhkan oleh Lulusan Akuntansi untuk Sukses Berkarir: Pengujian Senjangan Persepsi Mahasiswa dan Pemberi Kerja " [Jurnal Riset Akuntansi Terpadu, vol.9, no.2, 2016, hlm. 161-178] Rahmat Kurniawan Fakultas Ekonomi dan Bisnis, Universitas Andalas Artikel ini telah ditarik kembali. Makalah yang sudah muncul Formatif: Jurnal Tirtayasa Ekonomika Vol.12, No.1, Tahun 2017 dan tersedia online di http://jurnal.untirta.ac.id/index.php/JTE/article/view/4434/3194. Komunitas ilmiah mengambil pandangan yang sangat kuat tentang masalah ini dan permintaan maaf ditawarkan kepada pembaca jurnal bahwa ini tidak terdeteksi selama proses pengiriman.]]>
<![CDATA[ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR ]]>
<![CDATA[Muhammad Syamsuddin]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.5950
<![CDATA[This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value. ]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X ]]>
<![CDATA[Faiz Zamzami]]>;
<![CDATA[Rumiyati Rumiyati]]>;
<![CDATA[Rudi Prasetya Timur]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.5947
<![CDATA[The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal audit in local governments in Indonesia has become the main urgency in this study. The purpose of this study is to examine the effect of cooperation between internal and external auditors; management support; effectiveness of internal controls; and auditor experience on the effectiveness of internal audits. This study uses a survey method with a research instrument in the form of a questionnaire. 58 research respondents were auditors and financial staff who worked at the Regional Inspectorate and Financial and Asset Agency (BKAD) in Local Government. The data analysis method used in this study was multiple regression. The results of the study state that management support and auditor experience affect the effectiveness of internal auditors. Whereas, the collaboration between the auditor's internal and external auditors and the effectiveness of internal controls does not affect the effectiveness of internal auditors.]]>
<![CDATA[PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT KEPADA PEKERJA TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA SAHAM INDONESIA ]]>
<![CDATA[Dina Madinah]]>;
<![CDATA[Mara Ridhuan Che Abdul Rahman]]>;
<![CDATA[Shifa Mohd Nor]]>;
<![CDATA[Mohd Rizal Palil]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6166
<![CDATA[Worker's Corporate Social Responsibility (CSR - P) is the responsibility and obligation of the company's management. Workers are important stakeholders because they are involved in the company's operational activities in an effort to achieve company goals. This study will examine the effect of CSR - P, size and leverage on the company's economic performance which expressed by return on assets (ROA) and worker productivity. This research will be carried out on manufacturing companies on the main board of the Indonesian Stock Exchange for period year 2015, 2016 and 2017. After the regression analysis has been carried out, the study finds that CSR - P has a positive significant effect on ROA and worker productivity. The results of this study indicate that the implementation of CSR - P by companies is not only to fulfil the rights of workers and to carry out company obligations but is found to have an influence to increase ROA and company productivity. In addition, for manufacturing companies with a high level of risk of health and safety problems the implementation of CSR - P can be used as a solution to overcome the possibility of problems with workers due to the company's operational activities. While size and leverage are found to have a significant influence but negative on ROA and productivity. This means that size and leverage are not factors that can affect ROA and worker productivity. This study tries to provide input to the company to pay more attention and maximize the implementation of CSRP which is found to be able to influence the ROA stage and worker productivity.]]>
<![CDATA[MODEL MEDIASI HUBUNGAN ANTARA ENTERPRISE RESOURCES PLANNING SYSTEM, SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Taufik Akbar]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6167
<![CDATA[The purpose of this study is to provide empirical evidence the mediating effect of supply chain management (SCM) on the relationship between enterprise resources planning (ERP) and firm performance. The empirical analysis in this study is based on primary data obtained from a survey of 100 manufacturing companies with 78 respondents, or response rate of 39.00%. This research was conducted by the method of approach to structural equation modeling (SEM) with testing tools using partial least squares (PLS). Overall, these findings indicate that the supply chain management partially mediates the effect of ERP on firm performance. The results of this study indicate that the implementation of enterprise resources planning resulted in improved performance of the company in the long run, and supply chain management helps companies achieve performance improvement company in the future.]]>
<![CDATA[RELEVANSI NILAI TINGKAT LABA VS PERUBAHAN LABA ]]>
<![CDATA[Ari Budi Kristanto]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.5221
<![CDATA[This study aims to examine whether the level of earnings and changes in earnings have the information value relevance, and test whether there is a difference in the value relevance between the two types of information. This study uses companies that are included in the manufacturing industry group on the IDX between 2009-2016 as an object of observation. The sample used was chosen using the purposive sampling method, with criteria: registered in a row over an 8-year period, having complete data for all research variables. The existence of value relevance is tested using multiple regression analysis tools, to see indications of the ability of information to influence stock prices as a proxy for investor decisions. Moreover, the difference in the value relevance of information is tested by evaluating the difference in the residuals of the two regression models using the Hotelling t score. The results of this study indicate that there is value relevance to earnings level information and earnings changes, but it cannot prove that the relevance of information values is significantly different. Allegedly, information on the level of earnings and changes in earnings both represent management performance, so that the meaning of both information is not significantly different and equally utilized to support investor decision making.]]>
<![CDATA[Mengintegrasikan Keterampilan Kepemimpinan ke dalam Kurikulum Akuntansi : Persepsi Stakeholders dan Pengujian Model Pembelajaran Kooperatif ]]>
<![CDATA[Mayar Afriyenti]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6146
<![CDATA[This study examines the perception of stakeholders (students, lecturers and practitioners) about skills that must be possessed by the students,the feasibility of the accounting curriculum in the development of such skills, and to tests the effectiveness of cooperative learning model in developing leadership skills.To accomplishh this purpose, two studies were conducted. Study 1 investigates the perception of three different parties of stakeholders regarding leadership skills, while the second study tests the effectiveness of cooperative learning model. Study 1 was conducted by a survey approach while study 2 was conducted through a simulation of cooperative learning. Data from study 1 was analyzed using chi-square test while data from study 2 analyzed with a descriptive statistics and a t-test. The result of study 1 showed that there is no significant differences in perception between students and lecturer regarding the provisions given to fulfill the needs of the workforce, and there is a shared belief between students and employers about the adequacy of the accounting curriculum in developing leadership skill and the attributes of the main skills that must be possessed by the students. Meanwhile, the results of study 2 showed the effectiveness of cooperative learning model in developing student’s leadership skills.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ORGANISASI SEKTOR PUBLIK (STUDI EMPIRIS PADA DINAS-DINAS DI KOTA JAMBI) ]]>
<![CDATA[Muhammad Ridwan]]>;
<![CDATA[Mus'id Mus'id]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6164
<![CDATA[This present study is intended to identify the factors contributing to the organizational performance of the public sector, that is, the departements of Jambi city. The quantitative approach is used. The population of this study is the Head of Financial Section and the financial department staffs in the Office of the city of Jambi. The sampling method used is saturated sample. The amount of questionnaires distributed is 75 and that can be used is 55 questionnaires. Statistical method used is multiple linear regression analysis. Data analysis tools used is IBM SPSS version 22.0 program. The result of analysis showed that (1) the clear and measurable objective significantly affected the organiational performance of the departements of jambi city; (2) the working motivation significantly contributed to the organizational performance of the departements of jambi city; (3) the performance measurement system significantly contributed to the organizational performance of the departements of jambi city; (4) the incentive does not affect the organizational performance of the departements of jambi city; (5) decentralization significantly affected the organizational performance of the departements of jambi city; (6) budgetary participation significantly contributed to the organizational performance of the departements of jambi city; (7) the variables of clear and measurable objective, working motivation, performance measurement, incentive, decentralization, budgetary participation significantly affected the organizational performance of the departements of jambi city.]]>
<![CDATA[Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten) ]]>
<![CDATA[Mazda Eko Sri Tjahjono]]>;
<![CDATA[Dewi Robiatul Adawiyah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6165
<![CDATA[This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria according to the research needed with senior auditor in inspektorat provinsi banten area as respondents. The data are collected by distributing questionnaires to the respective respondents. The method of analysis is multiple regression analysis. The data in this research is processed by using software SPSS version 23 (Statistical Product and Service Solution). The results of this research reveals that auditor competence has significantly positive effect on audit quality, auditor experience has significanly positive effect on audit quality and auditor motivation has significantly positive effect on audit quality]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017) ]]>
<![CDATA[Nada Lisdara]]>;
<![CDATA[Roni Budianto]]>;
<![CDATA[Roza Mulyadi]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.5423
<![CDATA[This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.]]>
