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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 2 Documents
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Search results for , issue "vol 19, no 2 (2026)" : 2 Documents clear
Local Taxes, Fiscal Transfers, and Capital Expenditure: The Role of Budget Management Behavior in Banten Dahnil Anzar Simanjuntak; Dirvi Surya Abbas
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.42596

Abstract

This study examines the association of local taxes and fiscal transfer allocations with capital expenditure and tests budget management behavior as a moderator. The sample covers eight district and municipal governments in Banten Province from 2021 to 2024. Realized local taxes, total expenditure, capital expenditure, and budget surplus (SiLPA) were obtained from Statistics Banten Province, while allocations of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) were collected from the Directorate General of Fiscal Balance. Budget management behavior is proxied by the ratio of SiLPA to total regional expenditure. A two-way fixed-effects model with HC3 heteroskedasticity-consistent standard errors was estimated using 32 observations. Local taxes, DAU, and DBH show no statistically significant partial coefficients at the 5% level. DAK has a positive coefficient with limited evidence at the 10% level (β=0.131; p=0.089). None of the interaction terms between fiscal sources and the SiLPA ratio is significant, indicating that SiLPA does not systematically strengthen or weaken the fiscal source–capital expenditure relationship. The findings imply that larger fiscal resources do not automatically translate into fixed-asset investment; project planning quality, procurement readiness, the composition of SiLPA, and intergovernmental heterogeneity remain central policy concerns.
Organizational Culture As Moderator Of Audit Autonomy, Role Stress, And Dysfunctional Audit Behavior Dian Indriana Hapsari; Yulita Setiawanta; Enny Susilowati Mardjono
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.42809

Abstract

Dysfunctional audit behavior threatens audit quality by reflecting departures from prescribed procedures and professional standards. This study examines the direct effects of audit autonomy, role ambiguity, role conflict, and organizational culture on dysfunctional audit behavior and tests organizational culture as a moderator. Data were obtained from 60 auditors in Public Accounting Firms in Semarang, Indonesia, using purposive sampling. The raw data were independently reanalyzed using standardized unit-weighted composite scores, interaction terms, and 5,000 bootstrap resamples. Audit autonomy (β = 0.334, p = 0.002), role ambiguity (β = 0.465, p < 0.001), and role conflict (β = 0.320, p = 0.001) were positively associated with dysfunctional audit behavior, whereas organizational culture had a negative association (β = -0.185, p = 0.045). Organizational culture did not significantly moderate the autonomy or role-conflict relationships, but significantly attenuated the role-ambiguity relationship (β = -0.253, p = 0.012). The model explained 67.0% of the variance (R² = 0.670; Q² = 0.582). The findings refine attribution-based explanations by showing that organizational culture is not a uniform moderator; its boundary-condition role differs across behavioral latitude, role uncertainty, and role conflict. Measurement diagnostics remain provisional, so structural findings should be interpreted cautiously.

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