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[Stock Price Valuation Analysis for Investment Decision Making in PT Telkom Before and During Covid-19 ]]>
<![CDATA[Rika Kartika]]>;
<![CDATA[Ibrohim Ibrohim]]>;
<![CDATA[Ulfi Jefri]]>;
<![CDATA[Vina Purwasih]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.14568
<![CDATA[Investors' decisions in terms of selling or buying shares, on average, are more concerned with the company's profit performance. This study was conducted to determine the intrinsic value of shares and the ratio of book value per share of TLKM for the period 2016-2020. The analytical tools used are the Dividend Discount Model (DDM), Price Earning Ratio (PER) and Price to Book Value (PBV). In this study using qualitative methods with secondary data, namely the financial statements of PT TLKM. The results of the study show that the intrinsic value of TLKM shares assessed using the DDM and PER approaches resulted in the same condition, namely overvalued in the pre-covid-19 period (2016-2019), except in 2018 in the undervalued category. Meanwhile, during the Covid-19 (2020) period, TLKM shares were in the undervalued category. The results showed that the right decision during the covid-19 period was buying TLKM shares. The novelty in this research is to analyze stock price valuation through intrinsic value and book value.Keywords: Dividend Discount Model; Price to Book Value; Price Earning Ratio; Stock Price ]]>
<![CDATA[Board Diversity and Firm Performance: Evidence from Indonesia ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Halimah Tusya Diah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.14542
<![CDATA[This study aims to examine the impact of board diversity of company’s board of commissioner and board of director on the financial performance. This study was motivated by two factors. Firstly, there is limited number of studies associated to board diversity existence on company performance, especially in Indonesia. Secondly, the diverse board is not mandatory for companies in Indonesia as developing country, which means there is no obligation for companies to make a diverse boardroom. In this study, the board of diversity consist of board gender, board nationality and board age, while the firm performance is proxied by Return on Asset, Return on Equity and Tobin’s Q. This study used purposive sampling and the samples comprise all manufacturing and banking companies listed on Indonesia Stock Exchange during 2016-2017. By using independent t-test, this study found only the existence of foreign board members for both Board of commissioner and Board of Director which has impact on company performance. Meanwhile, the board gender and board age have inconsistent result on company financial performance. This study provides new insight for regulator and practitioner on the need of diverse board as a way to improve performance and enable them to manage the complexity within the company]]>
<![CDATA[Does Profitability, Firm Size, and Intellectual Capital Affect Firm Value? ]]>
<![CDATA[Dewi Kurnia Sari]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Hadiah Fitriyah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16813
<![CDATA[The purpose of this study is to determine the effect of profitability, company size and intellectual capital on firm value. This type of research is a quantitative research. Researchers use secondary data and data collection using the documentation method. The population of this study are pharmaceutical companies from 2016 to 2021. The sampling technique is purposive sampling and the sample of this research are 10 companies. Different from previous studies using SPSS and eviews, this study uses partial least squares (PLS) to analyze data. Based on the results of this study, it proves that profitability, company size and intellectual capital have an effect on firm value. This means that there is an increase in profitability, company size and intellectual capital can affect a value in the company. Companies can use the results of this research to develop strategies that can increase the value of the company.]]>
<![CDATA[Capital Structure, Profitability, and Firm Value ]]>
<![CDATA[Akhmadi Akhmadi]]>;
<![CDATA[Ana Susi Mulyani]]>;
<![CDATA[Nauval Noviansyah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16929
<![CDATA[The purpose of this study was to determine the effect of capital structure on firm value, either directly or indirectly. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange (IDX) 2009-2018. While the sample is 22 companies which are determined by using the judgment sampling method. The research design uses a causality design. Data analysis used descriptive statistics, and inferential statistics included classical assumption tests, partial hypothesis tests and mediation tests. The results of the study prove that capital structure has no significant positive effect on firm value. Profitability can mediate the effect of capital structure on firm value.]]>
<![CDATA[Taking Risk: Interactions and Implications ]]>
<![CDATA[Rudi Zulfikar]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.18036
<![CDATA[This study aims to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Risk Monitoring Committees on Risk Taking moderated by Charter Value in the Indonesian banking industry. Risk Taking is a policy-making by management that contains risks in its decisions.This research was conducted by analyzing the influence of the Independent Commissioners, the Audit Committee and the Risk Monitoring Committee. In this case, the institutions are the organs of the Board of Commissioners and their instruments of Risk Taking. The population of this study is the entire banking industry listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling technique using purposive sampling resulted in 127 observations. The data analysis method used to test the hypothesis in this study is Moderate Regression Analysis (MRA).The study results indicate that the Independent Commissioner, Audit Committee and Risk Monitoring Committee are factors that monitor management to reduce risk in managing companies in the banking industry. This shows that the monitoring carried out by the Independent Commissioner, the Audit Committee, and the Risk Oversight Committee is an effective mechanism for reducing risk. Other results, the interaction of Charter Value with Independent Commissioners and the Risk Monitoring Committee, cannot be proven, while the interaction between Charter Value and the audit Committee functions as a moderator. Furthermore, the results of this study also prove that reducing risk-taking will improve financial performance.]]>
<![CDATA[Sustainability Reporting Disclosure on Industry in Indonesia ]]>
<![CDATA[Heni Hardianti]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Windu Mulyasari]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16928
<![CDATA[This study aims to analyze Sustainability Reporting disclosure in different industry type. This study also examine the effect of Sustainability Reporting on company value in public companies listed on the Indonesia Stock Exchange. The industry type consisted 8 industry are agriculture; mining; basic industry and chemical; miscellaneous industry; consumer goods industry; property, real estate, and building construction; infrastructure, utility, and transportation and trade, service, and investment. Sustainability Reporting variable was measured by SRDi and company value variable was measured by Tobin's Q. This study used a quantitative method, data obtained from annual report, financial report, and sustainability report from 2015-2019. Determination of the sample used slovin and purposive sampling techniques. Determination of the sample used slovin and purposive sampling methods. This study was analyzed using the ANOVA test with One Way Analysis of Variance and multiple regression analysis. Data was analyze by software IBM SPSS V.25 for windows. The results of this study show that the level of Sustainability Reporting disclosure in each industry is different, both in terms of the number of items and in terms of the aspects disclosed. However, Sustainability Reporting disclosure has no effect on company value.]]>
<![CDATA[Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service ]]>
<![CDATA[Firmansyah Firmansyah]]>;
<![CDATA[Meutia Layli]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.15894
<![CDATA[The government maximizes tax revenue by carrying out tax reforms, namely changing the tax system from an official assessment system to a self-assessment. The purpose of the study is to determine taxpayer compliance in terms of tax rates, understanding tax regulations, and service quality. This research method is quantitative with primary data. Sampling in this study used purposive sampling. The data analysis technique of this study is multiple linear regression analysis with 72 respondents registered at KPP Pratama Samarinda. The results of the analysis of this study on tax rates have a positive effect on taxpayer compliance and can be interpreted by the government to be fair in determining the number of tax rates; understanding tax regulations has a positive effect on tax compliance, namely the better the level of understanding of taxpayer tax regulations will increase taxpayer compliance. The quality of service does not affect taxpayer compliance, and this is because tax is an obligation that can be imposed, and the current service system is technology-based.]]>
<![CDATA[The Moderation of Accounting Firm Size in Its Influence on Audit Quality During Covid’19 ]]>
<![CDATA[Lili Sugeng Wiyantoro]]>;
<![CDATA[Herlin Tundjung Setijaningsih]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.18426
<![CDATA[Asymmetry of information between the management and the owners of the company, making management have opportunity to do some fraud. Asymmetry of information can be overcome with the audit process; the auditor is expected to detect the errors and fraud. Auditors who make mistakes in the audit process, have risk to getting lawsuits that called litigation risk. Additionally, auditor independence issues are a central position in the auditing literature. This problem is often sparked debate about audit quality, audit quality associated with audit tenure The purpose of this study was to examine the effect of litigation risk on audit quality, the effect size of audit firm as a moderating variable on the relationship between litigation risk and audit quality, the effect of audit tenure on audit quality, and effect size of audit firm as a moderating variable on the relationship between audit tenure and audit quality. The study used 117 data of financial statements of listed manufacturing companies in Indonesia Stock Exchange during the period 2019-2021 with a purposive sampling method. By using multiple regression with MRA in SPSS software. The results indicate that litigation risk has effect on audit quality, size of audit firm does not have effect on the relationship between litigation risk and audit quality, audit tenure has effect on audit quality, size of audit firm has effect on relationship between litigation risk and audit quality.]]>
<![CDATA[The Effect of Return on Assets and Debt to Equity Ratio on Tax Aggressivity: Total Asset as Moderating Variable ]]>
<![CDATA[Aliftika Cipta Dewi]]>;
<![CDATA[Rieke Pernamasari]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.17573
<![CDATA[This study aims to determine the effect of return on assets (ROA) and debt to equity ratio (DER) on tax aggressiveness with total asset as moderating in manufacturing companies Listed on the indonesia stock exchange (IDX) in 2019 - 2021. This research is a quantitative research type and the sample was based on the purposive sampling method with a total sample of 174. methode analysis used is linear regression analysis. The results partial test results with the t-test showed that ROA had a negative effect on tax aggressiveness, and DER had a positive effect on tax aggressiveness. total asset strengthens the effect of ROA on tax aggressiveness but total asset weaken the effect of DER on tax aggressiveness.]]>
<![CDATA[The Effect of Financial Performance and Board of Independent on Tax Avoidance ]]>
<![CDATA[Riaty Handayani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.18655
<![CDATA[Tax avoidance is not an illegal activity, reduced state revenues can hinder the country's economic growth, especially fiscal policy. This study aims to examine the effect of financial performance and independent dean commissioners on tax avoidance. This study uses quantitative methods with cross-sectional data and secondary data obtained from the financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The results showed that ROA and DER had a significant negative effect on tax avoidance. Meanwhile, the independent board of commissioners has no effect on tax avoidance.]]>
