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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.
Arjuna Subject : -
Articles 184 Documents
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Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor Ayu Noorida Soerono; Iis Ismawati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7808

Abstract

This study aims to determine the effect of professionalism, auditor competence, motivation, on auditor performance. The data used in this study are primary data with the selection of respondents based on purposive sampling method. Respondents in this study were 160 internal auditors of the Inspectorate in Banten Province. Respondents were selected based on the minimum S1 education criteria, had followed the functional auditor training program, and had at least 2 years work experience. Tests using multiple linear regression test. The results of this study indicate that professionalism, auditor competence, and motivation have a significant positive effect on auditor performance.
Pengaruh Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, dan Aksesibilitas terhadap Pemanfaatan Laporan Keuangan Akhmad Priharjanto; Nina Andriana
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7548

Abstract

This study aims to examine the effect of financial statement quality, human resource capacity, and accessibility on the use of financial statements. This research is more focused on the use of financial statements by internal users, namely the management in order to carry out management tasks ranging from planning, implementation, and control. The study was conducted in Tangerang District Government in early 2020. This research is a quantitative study with statistical analysis. The data used are primary data obtained through questionnaires distributed to the Regional Work Unit in Tangerang Regency government. Respondents in this study were 39 work units. The research model uses multiple linear regression. The results of testing the hypothesis obtained as follows. The variable quality of financial statements has a positive and significant influence on the monitoring of financial statements as hypothesized. The human resource capacity variable also has a significant positive effect which accordance with the hypothesis formulated. However, the accessibility variable gives different results from the hypothesis. The test results show that the accessibility variable does not significantly influence the utilization of financial statements.
Kecerdasan Spiritual Memitigasi Dampak Negatif Role Stress terhadap Kinerja Auditor Internal Siti Mas'ulah; Hidayatul Khusnah; Endah Tri Wahyuningtyas
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7954

Abstract

The purpose of this study is to analyze Spiritual Intelligence Mitigating the Negative Impact of Role Stress on Internal Auditor Performance. The data used in this study are primary data distributed through online and offline questionnaires with a total sample of 35 people. The sample of this study is the internal auditor of the company registered in East Java FKSPI. Analysis tool to test hypotheses using WarpPLS 6.0 with a significance level of 0.05. The results show that the role overload negatively impacted the performance of internal auditors. Role conflict doesn't have any impact on performance. While role ambiguity positively impacts the performance of internal auditors. The moderation effect suggests that spiritual intelligence as a pure moderation is able to mitigate the negative impact of role overload and role ambiguity towards the performance of internal auditors. While spiritual intelligence as a moderation potential is incapable of mitigate the negative impact of role conflict on performance.
Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation Mulyanah Mulyanah; Intan Puspanita
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10411

Abstract

The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of budgetary participation on managerial performance. This research uses primary data. The population in this study are managers who work in manufacturing companies in the city of Cilegon, Banten Province. Samples were taken using the purposive sampling method. Data analysis uses linear regression and moderated regression analysis. The result of this study stated that budgetary participation had a positive effect on managerial performance, organizational commitment, and leadership style moderating with the effect of strengthening the effect of budgetary participation on managerial performance.
Pengaruh Rasio Profitabilitas terhadap Earnings Per Share pada Perusahaan Food and Beverage di Bursa Efek Indonesia periode 2016-2018 Suhartono Suhartono; Fauziah Rahmah; Taat Kuspriyono; Lukman Hakim
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.8572

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh ROA, ROE, GPM, OPM, dan NPM terhadap EPS pada perusahaan Food and Beverages di Bursa Efek Indonesia periode 2016-2018 secara parsial dan simultan. Teknik analisis data dilakukan dengan Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Persamaan Regresi Liner Berganda, Uji T, dan Uji F. Hasil dari penelitian ini yaitu terdapat pengaruh positif yang signifikan antara ROA, ROE, GPM, OPM, dan NPM thp EPS perusahaan food&beverages yang masing-masing nilai koefisien korelasi sebesar 0,699, 0,652, 0,362, 0,689, dan 0,676. Nilai koefisien determinasi antara ROA, ROE, GPM, OPM, dan NPM terhadap EPS  yaitu sebesar 0,565 atau 56,5%. Dari uji persamaan regresi antara ROA, ROE, GPM, OPM, dan NPM terhadap EPS perusahaan makanan dan minuman diperoleh bentuk persamaan Y = 39,323 + 595,319X1 + 7,075X2 + -251,151X3 + 2434,318X4 + -2078,707X5. 
Study of Economic Reality on Foreign Exchange Accounting Mukhtar Mukhtar; Seandy Ginanjar
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10774

Abstract

This study tested the gap between foreign exchange accounting treatment and the underlying economic reality, by comparing the regression model between U.S. Companies and Indonesian Companies in one particular economic period. A total sample of 139 companies, consisting of 60 companies with rupiah functional currency domiciled in Indonesia and 79 companies with dollar functional currency domiciled in the United States. The simple regression variable used is comprehensive profit as a dependent variable and foreign exchange gain and loss as an independent variable. Hypothetical conclusions are carried out by testing regression patterns on the underlying economic circumstances. The results of the statsitik regression corssection test showed significant value indicating the influence between variables on a number of companies that have a uniform pattern, conclusions are strengthened by considering the economic situation in the data retrieval situation using criteria such as currency exchange rate, GDP, trade balance and others on each country, while insignificant influence indicates the opposite. Based on the test results and economic analysis shows the results of regression that signfikan in each region with economic conditions that support fluctuations in exchange rate changes in each region. So it is concluded that there is no difference between the treatment of foreign exchange accounting and the underlying economic reality.
Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit Ruci Arizanda Rahayu
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9129

Abstract

This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this study is that there is an effect of the Professional Skepticism of the Audit and the Expertise of the Auditor on Audit Quality. To test this hypothesis, the SPSS data analysis tool was used. The results obtained based on the validity test show that all statements in the questionnaire are declared valid. For the reliability test of all variables, the composite reliability value or Crobach's alpha value was stated to be reliable. And for Hypothesis Test based on R-Square, T-Statistics and Significance Value shows that all hypotheses are accepted. The results of this hypothesis state that professional audit skepticism and auditor expertise have an effect on audit quality.
Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics Rudi Zulfikar
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10821

Abstract

There are two purposes of this study. The first is to compare the environmental disclosure practices in the annual report of Indonesian and Malaysian manufacturing companies. The second is to test the impact of firm characteristics on environmental disclosure, both in Indonesia and Malaysia. Firm characteristics are represented by firm size, profitability, liquidity, firm age, and audit firm size.Under the Slovin’s Formula and purposive sampling method, 82 Indonesian and 167 Malaysian manufacturing companies are selected. Dichotomy approaches are used to measure the dependent variable of environmental disclosure. There are 9 main aspects which include 30 items of environmental according to Sustainable Reporting Guidelines version 3.1. Different proxies consist of the natural logarithm of total assets, return on equity ratio, current ratio, the natural logarithm of firm age, and audit firm size (BIG 4 and Non-Big 4) is used as a measurement of the independent variable of firm characteristics. Comparison and relation in this study tested by analysis of descriptive statistics, t-test, and multiple regression.A score of environmental disclosure both in Indonesia and Malaysia is only 18,33%. The result indicates that the environmental awareness of businessmen in manufacturing companies still low. The result of the t-test shows that there is a difference in environmental disclosure between Indonesia and Malaysia. The multiple regression analysis shows that firm size, audit firm size, and firm age are significant predictors of environmental disclosure both in Indonesia and Malaysia. Profitability and liquidity show no influence on environmental disclosure in both countries.
Pendapatan Asli Daerah di Kota Semarang dan Beberapa Faktor yang Memepengaruhinya Khoirul Fuad; Nandya Nur Hapsari
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.7433

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak hotel, pajak restoran, pajak reklame, pajak penerangan jalan dan retribusi pelayanan persampahan/kebersihan terhadap pendapatan asli daerah. oenelitian ini dilakukan di Kabupaten dan Kota Provinsi Jawa Tengah. Penelitian ini menggunakan sampel jenuh dengan jumlah data 35 Kabupaten/Kota yang dihasilkan dari Badan Pemeriksa Keuangan (BPK). Data dalam penelitian ini diproses menggunakan perangkat lunak Eviews 10. Hasil ini menunjukkan bahwa pajak reklame berpengaruh negatif signifikan terhadap pendapatan asli daerah yang disebabkan oleh tingkat penerimaan pajak reklame yang mengalami penurunan serta tidak mencapai target anggarannya, dan untuk pajak hotel, pajak restoran, pajak penerangan jalan serta retribusi pelayanan persampahan/kebersihan berpengaruh positif signifikan terhadap pendapatan asli daerah.
The Perception of MSME in Tegal City on Readiness Towards MSME’S Digitalization in The New Normal Era Ida Farida; Aryanto Aryanto
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10399

Abstract

The Covid-19 pandemic caused a crisis in all fields, this pandemic had a wide impact on the business world at all levels, MSMEs were the hardest hit. Data from the Ministry of Cooperatives and MSMEs, totaling 163,713 MSMEs, were affected by the Covid-19 pandemic. The Ministry of Cooperatives and SMEs has set a digitization target of 10 million MSMEs by 2020. The existence of this digitalization opportunity has not been optimally utilized by MSME players. Of the approximately 64 million MSME population in Indonesia, only 13% are connected to the digital ecosystem (Kominfo.co.id, 2020). There are 930 UMKM players in Tegal City from a total of 1940 UMKM recorded by the Cooperative Office. Of the number of MSMEs, some were able to survive and some had to close their businesses in the end. This is because some MSME players have not digitized their business. Perceptions of usefulness, perceived ease of use, and HR competence are factors that also influence MSME actors to readiness in implementing digitalization of their business. The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use, and HR competence on the readiness of MSMEs towards business digitization in the new normal era. The results of this study indicate that the perceived usefulness variable has no effect on the readiness of MSMEs towards digitalization, while the variables of perceived ease of use and HR competencies have an effect on the readiness of MSMEs towards digitization.

Page 10 of 19 | Total Record : 184

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