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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 10 Documents
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Search results for , issue "Vol 18, No 1 (2025)" : 10 Documents clear
The Effect Of Environmental, Social, And Governance (ESG) Risks On Firm Value With Financial Performance As An Intervening Variable Wahyuni, Sri; Ismawati, Iis; Nofianti, Nana
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30251

Abstract

This research aims to determine the influence of Environmental, Social, and Governance (ESG) risk on firm value with financial performance as an intervening variable. The intervening variable used in this research is financial performance as measured by the Return on Assets (ROA) ratio. Independent variables in this research, ESG risk is measured by the ESG Risk Score. The dependent variable used in this research is value companies as measured by Tobin's Q. The population of this study is companies listed in the IDX ESG Leaders index. The sampling method used was purposive sampling, and 15 companies were selected that met the criteria as research samples. The analytical method used is SEM-PLS `with SmartPLS 3 software. The results of this study show that ESG risk has a positive effect on firm value. Research also shows that ESG risk has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. So that financial performance in this research can be used as an intervening variable.
The Influence of Financial Literacy, Financial Attitudes, Sales Turnover, and Gender on MSME Financial Management Actors (Bilih Fish Souvenir Traders in Lake Singkarak) Amanda, Putty Tri; Ferdawati, Ferdawati; Zahara, Zahara
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30110

Abstract

This study aims to determine and analyze the effect of financial literacy, financial attitudes, sales turnover, and gender on financial management actors. This research is quantitative research with multiple linear regression analysis methods. The population in this study were UMKM selling bilih fish souvenirs in Singkarak. The sample in this study were UMKM actors engaged in the trader sector. The sampling technique was carried out using purposive sampling method. The sample criteria in this study are UMKM traders oh bilih fish souvenirs who have their own product type of business. Respondents in this study totaled 75 respondents. Data collection in this study used a questionnaire with google form. The results showed that partially financial literacy and financial attitudes had an effect on UMKM financial management actors. Meanwhile, sales turnover and gender have no effect on UMKM financial management actors.
Analysis Of Factors Affecting Earning Response Coefficient Rakhmawati, Ita; Agustina, Laila Fajri
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31298

Abstract

This research tests the influence of five variables independent , namely risk systematic , capital structure, opportunity grow , size companies , and Islamic social reporting (ISR) regarding variable dependent , namely earning response coefficient (ERC). Earnings Response Coefficient (ERC) is coefficient that measures how much strong profit company influence price stocks . Research This use approach quantitative . Population from study This are 43 companies registered with JII during period 2020-2023. The sample was selected use method purposive sampling as much as 19 companies . Data analyzed use method panel data regression with Eviews 12 software assistance . Research results show that risk systematic influential significant in a way positive towards ERC, the opportunity grow influential significant in a way negative against ERC, size company influential significant in a way negative against ERC. While Capital structure and ISR are not influential against ERC
The Effect of Brand Awareness and Eco Label on Purchase Intention of Le Minerale among Islamic Economics Students: Ignoring the Price Factor? Setiawan, Alwan; Padmasari, Intan; Hulaemah, Eem
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30910

Abstract

The bottled water (AMDK) industry in Indonesia has experienced significant growth in line with theincreasing public awareness of the importance of safe and convenient drinking water. One of the brandsthat has gained consumer attention is Le Minerale. This study aims to analyze the influence of brandawareness, price, and eco-label on the purchase intention of Le Minerale products among Islamiceconomics students in Java. The research employs a quantitative approach with random samplingtechniques, involving 80 respondents from several provinces. Data analysis was performed using logisticregression to evaluate the effect of independent variables on the dependent variable. The results showthat brand awareness and eco-label significantly influence students' purchase intention, with odds ratiosof 2.3 and 2.15 times higher, respectively, for students who are more aware of the brand and eco-labelcompared to those who are not. On the other hand, the price variable does not significantly influencepurchase intention. These findings indicate that brand awareness and environmental concerns are keyfactors in driving purchasing decisions in the segment of Islamic economics students. This researchcontributes to the development of environmentally-friendly marketing strategies relevant for companiesto increase their market share.
Post-Pandemic Banking Resilience: Examining the Influence of Risk Profile, Earnings, and Capital on Stock Prices in Indonesia Natalia, Patricia Sharon; Pernamasari, Rieke
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31411

Abstract

This study aims to analyze the influence of risk profile, profitability, and capital on stock prices in conventional banking companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study include Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Capital Adequacy Ratio (CAR), which reflect fundamental banking performance dimensions in determining market valuation.The study population consists of all conventional banks listed on the IDX during the 2022–2023 period, totaling 43 companies. The sample was selected using the purposive sampling method, resulting in 86 observations. Data analysis was conducted using descriptive tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing, with data processing performed using SPSS 26. The results indicate that, simultaneously, NPL, LDR, ROA, and CAR have a significant affect on stock prices, suggesting that these factors collectively play a crucial role in determining banking stock valuation. However, on a partial basis, only the ROA variable has a significant affect on stock prices, while NPL, LDR, and CAR do not exhibit a significant influence. These findings confirm that profitability, as represented by ROA, is the dominant factor in determining banking stock prices, whereas credit risk, liquidity, and capital adequacy do not individually affect stock prices significantly.
When Compliance Meets Perception: A Theory of Planned Behavior-Based Study of Ethical Tax Evasion Machfuzhoh, Asih; Puspanita, Intan
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.32562

Abstract

This study examines the influence of taxation systems and fiscal discrimination on ethical perceptions of tax avoidance within the framework of the Theory of Planned Behavior (TPB). Ethical perceptions are important indicators in understanding voluntary tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. An explanatory quantitative approach was used with data from 157 MSME taxpayers, analyzed using multiple linear regression. The results indicate that the tax system has a negative effect, while fiscal discrimination has a positive effect on ethical perceptions of tax avoidance. However, both effects are not statistically significant. The model only explains 5.9% of the variation in ethical perceptions, indicating the presence of other factors not captured in the model. This study contributes to strengthening the discourse on fair fiscal governance and emphasizes the importance of considering both technical aspects and perceptions of fairness in tax reform, in line with Sustainable Development Goal (SDG) 16.
The Role of E-Filing Policies, Tax Sanctions, and Taxpayer Awareness in Enhancing Individual Taxpayer Compliance Pratiwi, Esti Utami; Arisa, Lisa; Ainasya, Aprilia Risma; Fazri, Edward
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31858

Abstract

This study examines the impact of e-filing policies, tax sanctions, and taxpayer awareness on individual taxpayer compliance at the East Serang Pratama Tax Service Office. Using a quantitative approach and multiple regression analysis, the research explores relationships among these factors based on primary data obtained from questionnaire surveys distributed to 60 registered individual taxpayers actively using electronic filing (e-filing). Empirical findings indicate that e-filing policies positively influence taxpayer compliance, primarily by enhancing convenience, efficiency, and transparency in tax reporting processes. The imposition of tax sanctions also demonstrates a significant positive relationship, underscoring their effectiveness as enforcement tools to ensure taxpayers adhere to regulatory standards. Furthermore, increased taxpayer awareness strongly correlates with improved compliance, reflecting the crucial role of knowledge and understanding in fostering voluntary compliance behavior. The study provides empirical evidence contributing to the existing literature on taxation compliance determinants within the Indonesian tax administration context. It highlights the importance of enhancing taxpayer education programs and continuously promoting electronic filing systems to optimize compliance. Tax authorities should further develop targeted strategies to raise taxpayer awareness, consistently apply sanctions, and simplify e-filing mechanisms, ultimately supporting higher compliance levels and achieving national revenue targets.
Determinants of Regional Financial Independence: A Study of Local Taxes, Balancing Funds and Capital Expenditure in East Java (2020-2023) Ayuningtyas, Radina; Nuha, Gardina Aulin; Zulkarnaeni, Achmad Syahfrudin
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31712

Abstract

Regional financial independence serves as a crucial indicator for evaluating the capacity of a region of a local government to finance spending needs without high dependence on the central government. This research seeks to examine the impact of local taxes, balance funds, and capital expenditures on regional financial independence in local governments of East Java during the 2020-2023 period. The research employs a descriptive quantitative methodology, utilizing a panel data regression approach. The data for this analysis was sourced from the financial statements of local governments, as published by the Supreme Audit Agency (BPK) of the Republic of Indonesia. The findings reveal that local taxes have a positive and significant effect on regional financial independence, while the balance fund demonstrates a negative and significant impact. Furthermore, capital expenditure does not appear to significantly influence regional financial independence. These findings suggest that higher local tax revenues can enhance a region's financial independence, while depending on balanced funds tends to hinder it. Therefore, local governments need to optimize local tax revenues and improve efficiency in the allocation of capital expenditures in order to strengthen fiscal independence.
Who Drives Audit Quality in Indonesia? A Study of Board Attributes and Firm Characteristics Utami, Ayu Prasakti; Meilani, Sayekti Endah Retno; Mustikawati, Susilaningdyah
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31648

Abstract

This study investigates the influence of board and firm-specific characteristics on audit quality in Indonesia. Board characteristics include board size, number of board meetings, board ownership, board experience, and board gender diversity. Firm-specific characteristics cover firm size, profitability, and leverage. A purposive sampling method was used to select 553 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021, and data were analyzed using logistic regression with SPSS 23. The results show that board size and board experience significantly enhance audit quality, while the number of board meetings, board ownership, and gender diversity have no significant effect. Firm size and profitability positively influence audit quality, whereas leverage does not. These findings highlight the importance of specific board and firm attributes in shaping audit outcomes. This research contributes to understanding the role of corporate governance in improving audit quality. It offers practical implications for companies in selecting high-quality auditors and enhancing their governance practices. Future research is encouraged to explore additional variables and broader samples to strengthen insights into audit quality determinants in Indonesia.
The Effect of Board Characteristics and Financial Performance on Sustainability Disclosure Arifin, Muhammad Ferdy; Rasuli, Muhammad; Khoiriyah, Mayla
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31584

Abstract

This study aims to determine and analyse the influence of female board leadership, board independence, board financial expertise, and return on assets on sustainability disclosure. This research is quantitative research with multiple linear regression analysis method. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The sample used in this study was obtained as many as 91 companies using purposive sampling. The sample criteria in this study are companies listed on the Indonesia Stock Exchange in 2019-2022, companies that do not have ESG disclosure in 2019-2022, and companies that do not have complete annual reports and sustainability disclosures in 2019-2022. The data collection technique in this study is secondary data. The results showed that female board leadership has a positive effect on sustainability disclosure, board independence and financial performance have a negative effect on sustainability disclosure. And financial performance as measured using return on assets has a positive effect on sustainability disclosure.

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