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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184 Documents
<![CDATA[Ukuran Perusahaan atas Nilai Perusahaan melalui Profitabilitas ]]>
<![CDATA[Emma Suryani]]>;
<![CDATA[Arum Wahyuni Purbohastuti]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.9226
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh Ukuran Perusahaan yang diproksikan dengan Total Aset (Ln Total Asset) (X1) terhadap Nilai Perusahaan yang diproksikan dengan PBV (Price Book Value) (Y) melalui Profitabilitas yang diproksikan dengan ROA (Return On Asset) (Z) sebagai variabel intervening pada Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2013 – 2017.Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaanSubsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013 – 2017. Sampel penelitian ini berjumlah 12 perusahaan dari 19 jumlah populasi dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode kausal step dan pengujian data dilakukan dengan bantuan software SPSS 22. Hasil penelitian ini menunjukan bahwa: (1) Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan, (2) Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan, (3) Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (4) Profitabilitas tidak mampu memediasi hubungan pengaruh Ukuran Perusahaan terhadap Nilai perusahaan.]]>
<![CDATA[Pengaruh Audit Forensik, Audit Investigasi, Profesionalisme terhadap Pencegahan Kecurangan (Studi Empiris pada BPKP Provinsi Banten) ]]>
<![CDATA[Roza Mulyadi]]>;
<![CDATA[Muhammad Nawawi]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.9048
<![CDATA[The purpose of this study is to analyze the Forensic Audit Simulation, Investigative Audit, Professionalism, Fraud Prevention. This research was conducted on all auditors conducted on all internal and external auditors of BPKP Banten Province, where the number of internal auditors was 50 people and external auditors were 25 people. The sampling technique in this study used purposive sampling. The type of data used in research is quantitative data. The data source used in this study is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the variable Forensic Audit, Investigative Audit procedures and Professionalism have proven effects on Fraud Prevention.]]>
<![CDATA[THE EFFECT OF DEBT TO EQUITY RATIO, RETURN ON ASSETS AND INFLATION ON STOCK PRICES OF OIL AND GAS MINING COMPANIES 2014-2019 ]]>
<![CDATA[Mega Rizki Amaliah]]>;
<![CDATA[Gusganda Suria Manda]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i1.10405
<![CDATA[This study aims to examine the effect of the variable Debt to Equity Ratio, Return On Assets, and Inflation on the Stock Price of oil and gas mining companies. The population in this study were 9 companies that are members of the oil and gas mining sub-sector in 2014-2019. While the sample used is 6 companies using purposive sampling technique. This research also uses secondary data, multiple linear regression analysis, descriptive statistics, classical assumption test, partial test, simultaneous test and R square test of determination. The results obtained state that DER, ROA, inflation partially or simultaneously these three variables have no effect on stock prices.]]>
<![CDATA[Pola Penggunaan Media Sosial Whatsapp dalam Pemenuhan Informasi Mahasiswa Universitas Terbuka Mataram ]]>
<![CDATA[Prihandoyo Prihandoyo]]>;
<![CDATA[Sudarwo Sudarwo]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.9185
<![CDATA[This study aims to identify and analyze WhatsApp social media usage patterns in fulfilling information on Mataram Open University students. The method used in this research is a descriptive correlational survey. The results of this study are 1. The frequency and time spent by respondents in finding information in the WhatsApp community are high. The types of information most sought by respondents were tutorials and grades. ICT ownership factors and information-seeking motives have an authentic relationship with WhatsApp community usage patterns. In contrast, the sexes, age, occupations, and information most sought after do not have a real relationship. 2. The level of fulfillment of student information needs through the WhatsApp community is high. Factor patterns of use of the WhatsApp community, such as the number of visit days, the number of visits, and the amount of visit time, have an authentic relationship with the level of student information fulfillment. Keywords: usage patterns, information, communication, WhatsApp social media]]>
<![CDATA[The Effect of Production and Sales Costs on Net Income in Automotive Subsector Manufacturing Companies and Other Components Listed on The Idx ]]>
<![CDATA[Suparno Suparno]]>;
<![CDATA[Gina Maulani Sajili]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i1.8689
<![CDATA[This study aims to learn more about Production Costs and Sales of Net Profit in the automotive sub-sector manufacturing companies and other components listed on the Indonesia Stock Exchange. This study was conducted on the auto manufacturing manufacturing sub-sector and other components listed on the Indonesia Stock Exchange in the 2013-2019 period. The sampling technique was purposive sampling, the samples in this study were Production Costs (X1), Sales (X2) and Net Profit (Y). The method used in this study is the verification method using quantitative. Data were analyzed using multiple linear regression analysis and hypothesis testing using t test and f test. The results in this study indicate that the simultaneous Production and Sales Costs to net income, obtained from the value of Fcount 5.590 is greater than Ftable 3.28. The cost of production to net profit obtained from t count 2.141 is greater than t table 2.035. Sales are not partial to net income obtained from t count 1.608 smaller than t table 2.035. Test r2 for Production Costs against Net Income of 17.5%, test r2 for Sales of Net Profit of 12.7%. For the r2 test of Production and Sales Costs to Net Profit of 0.213 obtained from Adjusted R Square, it means that 21.3% of net income is needed by these two variables, while 78.7% of net income is needed by other variables that are not necessary in this study. ]]>
<![CDATA[Retraction Notice ]]>
<![CDATA[- -]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.9416
<![CDATA[RETRACTION NOTICE Pemberitahuan penarikan untuk "Model Mediasi Hubungan antara Enterprise Resourcess Planning System, Suppay Chain Management dan Kinerja Perusahaan" [Jurnal Riset Akuntansi Terpadu, vol.12, no.2, 2016, hlm. 270-281] Muhammad Nawawi, Taufik Akbar Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa Artikel ini telah ditarik kembali. Makalah yang sudah muncul Formatif: Jurnal Publik Vol.14, No.2, Tahun 2018 dan tersedia online di http://www.jurnal.stie-banten.ac.id/index.php/publik/article/view/99 . Komunitas ilmiah mengambil pandangan yang sangat kuat tentang masalah ini dan permintaan maaf ditawarkan kepada pembaca jurnal bahwa ini tidak terdeteksi selama proses pengiriman. ]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Nilai Perusahaan Subsektor Konstruksi ]]>
<![CDATA[Dhea Zatira]]>;
<![CDATA[Titis Nistia Sari]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.7629
<![CDATA[This study aims to examine the effect of Profitability, Debt Policy, Dividend Policy, and Investment Decisions on the Value of firms in the Construction subsector listed on the Indonesia stock exchange in the period 2015-2018. The data analysis technique used in this study is a multiple regression model with E-Views software. The object used is the construction subsector company and is the strongest sector in economic development in Indonesia. The building and construction sector occupies the third position as the main source of economic growth in Indonesia. The test results prove that profitability and investment decisions affect the value of firms. While the Debt Policy and Dividend Policy do not affect on the Value of firms. Simultaneously Profitability, Debt Policy, Dividend Policy, and Investment Decisions can explain the Value of firms of 33.673%, while the remaining 66.371% is explained by other variables not examined in this study.]]>
<![CDATA[The Characteristics of Auditee and Audit Report Lag ]]>
<![CDATA[Dodik Juliardi Iksan]]>;
<![CDATA[Yoyok Cahyono]]>;
<![CDATA[Popong Suryani]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i1.10385
<![CDATA[ The purposes of this study was to examine the effect of auditee characteristics as reflected by ROE, company size, DER and PAF’s (Public Accounting Firm) reputation on Audit Report Lag. Companies engaged in Real Estate and Property listed on the Indonesia Stock Exchange for the period 2011-2014 are used in this study. This sector was chosen because many investors are interested in investing in the real estate and property sector. The purposive sampling method was chosen as the basis for determining the sample so that a sample of 39 companies was obtained. The type of data in this study is quantitative data derived from secondary data in the form of financial reports and auditor reports which can be obtained from the page www.idx.co.id or the Indonesia Capital Market Directory (ICMD). SPSS 21 software was used to analyze research data. The results showed that ROE and company size had a significant negative effect on Audit Report Lag. DER has no effect on Audit Report Lag, while PAF's reputation has a positive effect on Audit Report Lag ]]>
<![CDATA[Prospek Asuransi Mikro Dalam Mengembangkan Pembiayaan Mikro di Banten ]]>
<![CDATA[Tenny Badina]]>;
<![CDATA[Umayatu Suiroh Suharto]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i2.9067
<![CDATA[Tujuan dari penelitian ini adalah untuk mengkaji prospek asuransi mikro dalam mengembangkan pembiayaan mikro di Provinsi Banten. Dua permasalahan penelitian yang diajukan: pertama, bagaimana struktur organisasi lembaga keuangan yang tepat untuk memaksimalkan manfaat ekonomi asuransi mikro? Kedua, bagaimana manajemen keuangan dan manfaat ekonomi dari penggunaan asuransi mikro oleh lembaga keuangan? Untuk menjawab dua pertanyaan penelitian ini digunakan wawancara semi-terstruktur untuk menafsirkan data yang dikumpulkan dari lapangan. Metodologi studi kasus digunakan dalam penelitian ini, mengingat kompleksnya keuangan mikro dan asuransi mikro. Berdasarkan hasil penelitian maka dapat diambil kesimpulan sebagai berikut : 1. Penyaluran pembiayaan mikro masih menggunakan pola penyaluran langsung ke individu pengusaha dan belum menggunakan pola penyaluran berkelompok sehingga belum memperoleh manfaat ekonomi yang maksimal dalam penggunaan asuransi mikro. Ke depan diharapkan bank dapat mengembangkan pola penyaluran pembiayaannya dengan pola penyaluran pembiayaan berkelompok dan menerapkan jaminan sosial sehingga lebih baik dalam mengelola penyaluran pembiayaan mikro dengan resikonya yang tinggi. 2. Asuransi mikro telah berperan sebagai instrument untuk menjamin resiko dalam penyaluran pembiayaan mikro. Namun bank sebaiknya mendesain penyaluran pembiayaan mikro yang ideal dengan pola berkelompok yang dapat meminimalisir resiko yang timbul sehingga semakin banyak pengusaha mikro yang belum bankable yang dapat memperoleh akses pembiayaan dari bank. Pola pembiayaan berkelompok dapat meminimalisir biaya yang ditimbulkan oleh resiko yang disebabkan gagal bayar nasabah, sehingga dana yang sebelumnya dialokasi untuk mengcover resiko kredit dapat dialihkan untuk memberi manfaat asuransi yang lebih luas bagi nasabah.]]>
<![CDATA[The Effect of Auditor's Competency, Accountability and Ethics on Audit Quality of Public Accountant Firms (KAP) at Makassar ]]>
<![CDATA[Ummu Kalsum]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v14i1.10407
<![CDATA[This study aims to examine the effect of competence, accountability, and auditor ethics on audit quality. The data in this study were obtained from auditors of the Public Accounting Firms (KAP) in Makassar who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 30 respondents. Data analysis method used to test the hypothesis in this study is multiple linear regression. This study indicates that competence (X1) accountability (X2) and auditor ethics (X3) auditors have a positive and significant effect on audit quality by auditors of Public Accountant Firms in Makassar. This means that the higher the auditor's ability to maintain the competence, accountability, and ethics of the auditor, the quality of audits conducted will increase.]]>
