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INDONESIA
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.
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Articles 9 Documents
 1 
Search results for , issue "Vol 15, No 1 (2022)" : 9 Documents clear
Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange Nadira Widya Febrianti; Fajar Nurdin
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14438

Abstract

This study aims to analyze the effect of Tax Planning, Deferred Tax Expenses, and Tax Expenses on Earnings Management. The independent variables in this study are tax planning, deferred tax expense, and current tax expense, while the dependent variable is earnings management which is measured by capitalization rate as a proxy for the market value of equity. The population of this research is the consumption companies of the Food and Beverage Sub-Sector which are listed on the Indonesia Stock Exchange from 2011-to 2020. The sampling technique was purposive sampling. And obtained 12 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or company website. Data analysis using multiple linear regression test with the help of SPSS software version 24. The results of this study reveal that tax planning partially does not affect earnings management. Meanwhile, deferred tax expenses and current tax expenses partially affect earnings management. Simultaneously tax planning, deferred tax expense, and current tax expense affect earnings management. This third independent variable is useful for consideration and evaluation in conducting earnings management.
The Public Interest of Tegal in Stock Investment during the Covid-19 Pandemic Asyifa Maulida; Iswatun Khasanah; Yonif Mayoma
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.12479

Abstract

The Covid-19 pandemic is an outbreak that affects sectors of the economy, including stock investments. The purpose of this study was to determine the public interest of Tegal City in stock investment during the Covid-19 pandemic and provide overview or education related to stock investment in the people of Tegal City thus public can understand the stock as a whole. Data collection techniques by conducting surveys, literature studies and in-depth interviews. The population in this study was the entire people of Tegal city. This study used cluster sampling with a total of 152 respondents. The data analysis method used was descriptive statistical analysis, validity test, reliability test, normality test and simple linear regression analysis. The educational scheme implemented was to apply conceptual learning associated with the context of experience to help public understand and outline viewpoints related to stock investment. The conclusion is that the public interest of the Tegal City had significant influenced on stock investment during the Covid-19 pandemic. Educational scheme was implemented by applying conceptual learning that is associated with experiential.
Determinant of Individual Taxpayers’ Compliance in Banyuwangi Regency, Indonesia Galih Wicaksono
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14472

Abstract

This study aims to determine the factors that influence the compliance of individual taxpayers in the Banyuwangi Regency, Indonesia. The population in this study was 74,361 taxpayers. Based on the calculation of the Slovin formula, the samples in this study were 100 people. The sampling technique uses proportional area random sampling, which is in 25 Sub-districts in Banyuwangi Regency, where each sub-district will be taken at least four respondents, so it is expected to photograph the level of tax compliance in Banyuwangi as a whole. This research uses quantitative methods by analyzing quantitative data on questionnaires to empirically prove the factors that influence the level of compliance of individual taxpayers. This study results in the finding that partially, only the variable understanding of regulations has a significant effect on taxpayer compliance. This means that if the taxpayer has a good understanding of tax regulations, it will increase taxpayer compliance. Conversely, if understanding tax regulations are low, it will reduce the level of compliance. Partially, the variables of the role of awareness, understanding of regulations, service quality, and tax sanctions together have a significant effect on taxpayer compliance, amounting to 52.2%.
The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness Amrie Firmansyah; Wahyudi Febrian; Teza Deasvery Falbo
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14033

Abstract

This study examines the effect of tax avoidance and tax aggressiveness on firm value. Besides, this study also analyzes the moderating role of tax risk and corporate governance in this relationship. This study employs secondary data from financial reports and stock price information at www.idnfinancials.com and www.yahoo.finance.com. The sample utilized in this study is Indonesian manufacturing companies from 2016 to 2019. Using purposive sampling, the sample obtained in the study is 260 observations. Data were analyzed employing multiple linear regression for panel data. This study suggests that tax avoidance is positively associated with firm value, while tax aggressiveness is negatively associated. Also, tax risk and corporate governance can reduce the positive effect of tax avoidance on firm value. Furthermore, tax risk and corporate governance can reduce the negative impact of tax aggressiveness on firm value. This study indicates that investors need to pay attention to companies' information to the public. Besides, the Financial Services Authority needs to improve governance policies for companies listed on the Exchange to support Indonesia's investors' protection.
The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management Fani Fadilah; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14510

Abstract

 This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.
Good Corporate Governance And The Impact On Earnings Management Actions Denny Putri Hapsari; Herman Wijaya; Nana Umdiana
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14115

Abstract

This research aimed to examine the effect of managerial ownership, independent commissioners, and audit committees which are proxies of Good Corporate Governance (GCG), and their effect on earnings management in the population of companies listed on the IDX with a research sample of 11 companies for the 2015 – 2019 periods. From the results of purposive sampling, 55 samples of data were obtained from basic and chemical industrial manufacturing companies. Quantitative methods were used in this study. Data analysis was performed by using SPSS software with multiple Linear Regression analyses where managerial ownership and the Audit Committee do not affect Earnings Management practice. However, the composition of the Independent Board of Commissioners has a significant negative effect on Earnings Management.
The Influence of Leadership and Innovation on Operational Performance Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14515

Abstract

The purpose of this study is to examine the importance of leadership and innovation in improving the operational performance of an organization. This study aims to prove that leadership and innovation can affect the company's operational performance. This research is a type of quantitative research where data is collected using questionnaires and respondents who are willing to provide information about the actual conditions that occur in the Company through answers to questionnaires that have been distributed by researchers. The research focused on 67 micro-entrepreneurs located in Serang City and District, Indonesia who are engaged in transportation, travel, education and agriculture. The analytical method used is PLS-SEM with Smart PLS analysis tool. The results of this study are leadership has a positive effect on innovation. Leadership has an effect on Operational Performance. And, Innovation has a positive effect on Operational Performance.
Efect Of Liquidity and Profitability on Stocks Return with Inflation as a Moderating Variable in Manufacturing companies listed on Indonesia Stock Exchange Fauji Sanusi; Apriani Wiayanti
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14282

Abstract

This study aims to determine the effect of liquidity as proxied by the current ratio and profitability proclaimed by return on equity on stock returns with inflation as a moderating variable. The sample of this research is 12 manufacturing companies in the food and beverages subsector which are listed on the Indonesian stock exchange for the period 2010- 2018 using the purposive sampling method. From the data processing, partial test get that result liquidity proxied by the current ratio has no effect on stock returns, while the profitability variable proxied by return on equity has a positive and significant effect on stock returns, while the moderate regression analysis test is carried out to obtain inflation results as a moderating variable. Unable to moderate the relationship between liquidity and profitability variables on stock returns.
Level of Bank Health, Growth Rate and Banking Value in Indonesia Budi Prajogo; Etty Murwaningsari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14576

Abstract

This study aims to explore the soundness, growth rate and value of banking in Indonesia. This study also compares the level of soundness, growth rate and value of Islamic banks and conventional banks. This research is interesting and important to do, because as a country with the largest Muslim population in the world, the Islamic banking sector is the main solution to help the economy in an Islamic way. However, the use of Islamic banking services by the public is still not optimal. Meanwhile, Islamic banks are proven to be able to survive the global economic crisis. The motivation underlying this research is that different perspectives in the management of the two types of banks affect the level of bank resilience in facing the crisis. It is proven that when there is a global crisis, Islamic banks are more resistant to testing and survive. This study examines the development of corporate governance in an in-depth Islamic perspective for Islamic commercial banks and compares it with corporate governance in conventional banks. The Islamic context in doing business is very different from the conventional business context. Therefore, it needs to be developed separately based on the concepts of monotheism. The research provides input for the development of models for the application of Islamic Corporate Governance. Another benefit in this study is the level of public acceptance of Islamic banking services, which are carried out. The research output is an empirical model for developing the Islamic Corporate Governance index. The research provides additional input for similar research that are still theoretically reviewing.

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