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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.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 17, No 2 (2024)" : 5 Documents clear
Analysis of the Relationship between Individual Taxpayer Compliance Viewed from Type of Work, Income Level, and Tax Digitalization Ningsih, Triana Zara; Handayani Z, Desi; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29177

Abstract

This study aims to look at the relationship between the type of job, income level, and tax digitization with individual taxpayer compliance. This study is a quantitative research that uses questionnaires as data collection instruments. The population in this study is individual taxpayers registered with several KPPs in Indonesia with a total of 162 respondents. The data were analyzed using the chi square test and contingency coefficient supported by frequency and crosstab. The results of this study prove that there is a positive and significant correlation between the type of work, namely employees and self-employed, and taxpayer compliance. In addition, there is a positive and significant correlation between income levels, both income less than PTKP and income more than PTKP, and taxpayer compliance. A positive and significant correlation was also found between the perception of tax digitization and taxpayer compliance. It is hoped that this study can provide insight into the factors that affect the compliance of individual taxpayers and produce recommendations for tax institutions to improve policies through the type of work, income level, and utilization of digitalization.
The Influence of Financial Ratios, GCG, and Sales Growth on Financial Distress Salsa Bila, Ghina; Putra Ananto, Rangga; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29708

Abstract

The purpose of this study is to investigate how financial distress is impacted by profitability, leverage, institutional ownership, the board of directors, the audit committee, the independent board of commissioners, and sales growth. Secondary data from the 2021–2023 financial statements of companies in the energy and basic material sectors listed on the Indonesia Stock Exchange were used in this study. Purposive sampling was the method utilized, and 72 data were collected based on the study's criteria. Multiple linear regression analysis is done with the SPSS (Statistical Product and Service Solution) version 25 program. Z-SCORE serves as a proxy for the dependent variable financial distress, and the Kolmogorov-Smirnov test, which employs a single sample, demonstrates that it is normally distributed. The study's findings suggest that financial difficulty is influenced by a number of factors, including audit committees, independent boards of commissioners, sales growth, leverage (debt to equity ratio), and profitability (return on assets). Financial distress is unaffected by the board of directors or institutional ownership. Financial distress is simultaneously influenced by sales growth, profitability, leverage, institutional ownership, the board of directors, the audit committee, and the independent board of commissioners.
Growth and Liquidity on Firm Value : The Role of Mediating Profitability Cahyani, Rahma Mauli; Khaerunnisa, Enis; Mahmudi, Bambang
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29244

Abstract

This study aims to determine the effect of Growth and liquidity on firm value with the role of profitability as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2023. The data collection method used in this study is purposive sampling of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2014 - 2023, with a selected sample of 11 companies. Data processing was done using the SPSS application, which used descriptive statistical data analysis techniques and inferential statistics. The results of this study indicate that: (1) Growth as proxied by asset growth has no significant effect on firm value. (2) Liquidity proxied by the current ratio has a significant negative effect on firm value. (3) Profitability proxied by return on assets can mediate the effect of Growth and liquidity on firm value.
The Influence Of Economic Literacy And Social Media On Employee Performance At Walenrang Health Centers In Luwu District Bulan, Sari; Kusdarianto, Indra; Wahida, Altri
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25762

Abstract

Puskesmas is the health facility that is most easily accessible to the community because it is always available in every sub-district. In that case employees are able to work effectively and efficiently which results in their performance increasing. This study aims to determine how much influence economic literacy has on employee performance, social media on employee performance and economic literacy and social media together on employee performance at the Walenrang Health Center, Luwu Regency. The research method used is quantitative method with data collection techniques using questionnaire methods. The population at the Walenrang health center was 35 employees so that researchers used saturated samples due to the relatively small population. This research was processed with the SPSS22 (Statistical Package for the Social Science) application through multiple linear regression tests, partial tests, simultaneous tests and coefficient of determination tests.  Based on this research, it can be seen that at the Walenrang Community Health Center, through a partial test the economic literacy variable has a significant effect on employee performance while the social media variable does not have a significant effect, then in a simultaneous test the results were found that economic and social literacy together influence employee performance.
Effect of Profitability, Business Risk, and Intellectual Capital on Company Value Utomo, Teguh; Simanungkalit, Royhisar Martahan
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.28627

Abstract

This study aims to partially determine the effect of profitability, business risk and intellectual capital on company value. The study population was determined through the annual reports of property & real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period, totaling 93 companies. The study samples were selected using purposive sampling technique, in this case only selecting companies that consistently issued annual reports along with profit performance during the study period, which obtained 13 companies. The data analyzed here were secondary data. Regarding variable assessment, company value referred to the Price Book Value (PBV) proxy and profitability referred to the Return on Assets (ROA) proxy which was calculated by dividing net profit by total assets as a measure of profitability ratio. In addition, business risk referred to the proxy of natural logarithm of the standard deviation of Earnings Before Interest and Taxes (EBIT) and intellectual capital referred to the Value Added Intellectual Capital (VAIC) proxy which was calculated using the Value Added of Capital Employed (VACA) plus the Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). Data were analysed through descriptive analysis and panel data regression analysis techniques using the Eviews software. The study results revealed that profitability had a positive effect on company value. In contrast, business risk and intellectual capital had no effect on company value.

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