cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Gerry Ganika
Contact Email
gega@untirta.ac.id
Phone
-
Journal Mail Official
jrat@untirta.ac.id
Editorial Address
-
Location
Kab. serang,
Banten
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 184 Documents
 11   12   13   14   15 
The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance Roni Budianto; Rama Komara Putra; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10804

Abstract

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas.This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing.The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.
The Effect of Attitude Subjective Norms, Perceptions of Control Behaviour, Professional Commitments and Gender on Wistleblowing Intention Vierina Clyde; Mazda Tjahjono
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.8617

Abstract

This study aims to determine the effect of professional commitment, attitudes, subjective norms, perceptions of behavioral control, and demographics on the intention to take whistleblowing actions. Respondents in this study were 187 internal auditors representing inspectorates throughout Banten Province. This study uses primary data to obtain information from respondents using purposive sampling method. SPSS 23 was used in this study to analyze the research which consisted of descriptive statistics and hypothesis testing. Results This study shows that attitudes, subjective norms, perceptions of behavioral control and professional commitment have a significant effect on the intention to take whistleblowing actions. Meanwhile, gender has no significant effect on the intention to do whistleblowing.
Fraud Diamond Analysis In Fraudulent Financial Statement Detection Using Beneish M-Score Meri Kristianti; Carmel Meiden
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12694

Abstract

Companies, especially go public companies, tend to want to display financial statements that look healthy and profitable to attract the attention of investors and potential investors. Therefore, sometimes companies commit fraud in financial statements to fulfill these objectives. This study was conducted to empirically test whether the fraud diamond element has an effect on the possibility of fraudulent financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019 with the Beneish M-Score as a proxy for the dependent variable. There are 120 total samples obtained by purposive sampling method with analytical techniques using descriptive statistical tests and logistic regression tests. The results of this study indicate that the nature of industry and rationalization variables have a positive and significant effect on the possibility of fraudulent financial statements, but for the variables of financial stability, external pressure, personal financial need, financial target, ineffective monitoring and capability, it is not proven to have a significant effect on the possibility of fraudulent financial statements.
Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

Abstract

This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities
Capital structure, company size, and Company value: test significance Moderate model Akhmadi Akhmadi; Wawan Ichwanudin; Uyun Uyun
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12428

Abstract

This research at investigate wether the capital structure to the firm value by firm size as moderating variable in the LQ 45 Company listed in Indonesia Stock Exchanged period 2013-2017. In this research, firm value is measured by price to book value, capital structure is measured by debt to equity ratio, and firm size is measured by the natural logarithm of total assets. The population used 73 companies in this research is the entire of LQ 45 companies listed in Indonesia Stock Exchanged period 2013-2017. The research sample amounted to 30 companies and sampling used purposive sampling. The data analysis tool used in this research is moderated regression analysis (MRA). The result of this research showed that : capital structure (DER) is positive significant impact on the firm value, but firm size can't effect as moderating variabel.
Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange Nadira Widya Febrianti; Fajar Nurdin
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14438

Abstract

This study aims to analyze the effect of Tax Planning, Deferred Tax Expenses, and Tax Expenses on Earnings Management. The independent variables in this study are tax planning, deferred tax expense, and current tax expense, while the dependent variable is earnings management which is measured by capitalization rate as a proxy for the market value of equity. The population of this research is the consumption companies of the Food and Beverage Sub-Sector which are listed on the Indonesia Stock Exchange from 2011-to 2020. The sampling technique was purposive sampling. And obtained 12 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or company website. Data analysis using multiple linear regression test with the help of SPSS software version 24. The results of this study reveal that tax planning partially does not affect earnings management. Meanwhile, deferred tax expenses and current tax expenses partially affect earnings management. Simultaneously tax planning, deferred tax expense, and current tax expense affect earnings management. This third independent variable is useful for consideration and evaluation in conducting earnings management.
The Public Interest of Tegal in Stock Investment during the Covid-19 Pandemic Asyifa Maulida; Iswatun Khasanah; Yonif Mayoma
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.12479

Abstract

The Covid-19 pandemic is an outbreak that affects sectors of the economy, including stock investments. The purpose of this study was to determine the public interest of Tegal City in stock investment during the Covid-19 pandemic and provide overview or education related to stock investment in the people of Tegal City thus public can understand the stock as a whole. Data collection techniques by conducting surveys, literature studies and in-depth interviews. The population in this study was the entire people of Tegal city. This study used cluster sampling with a total of 152 respondents. The data analysis method used was descriptive statistical analysis, validity test, reliability test, normality test and simple linear regression analysis. The educational scheme implemented was to apply conceptual learning associated with the context of experience to help public understand and outline viewpoints related to stock investment. The conclusion is that the public interest of the Tegal City had significant influenced on stock investment during the Covid-19 pandemic. Educational scheme was implemented by applying conceptual learning that is associated with experiential.
Determinant of Individual Taxpayers’ Compliance in Banyuwangi Regency, Indonesia Galih Wicaksono
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14472

Abstract

This study aims to determine the factors that influence the compliance of individual taxpayers in the Banyuwangi Regency, Indonesia. The population in this study was 74,361 taxpayers. Based on the calculation of the Slovin formula, the samples in this study were 100 people. The sampling technique uses proportional area random sampling, which is in 25 Sub-districts in Banyuwangi Regency, where each sub-district will be taken at least four respondents, so it is expected to photograph the level of tax compliance in Banyuwangi as a whole. This research uses quantitative methods by analyzing quantitative data on questionnaires to empirically prove the factors that influence the level of compliance of individual taxpayers. This study results in the finding that partially, only the variable understanding of regulations has a significant effect on taxpayer compliance. This means that if the taxpayer has a good understanding of tax regulations, it will increase taxpayer compliance. Conversely, if understanding tax regulations are low, it will reduce the level of compliance. Partially, the variables of the role of awareness, understanding of regulations, service quality, and tax sanctions together have a significant effect on taxpayer compliance, amounting to 52.2%.
The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness Amrie Firmansyah; Wahyudi Febrian; Teza Deasvery Falbo
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14033

Abstract

This study examines the effect of tax avoidance and tax aggressiveness on firm value. Besides, this study also analyzes the moderating role of tax risk and corporate governance in this relationship. This study employs secondary data from financial reports and stock price information at www.idnfinancials.com and www.yahoo.finance.com. The sample utilized in this study is Indonesian manufacturing companies from 2016 to 2019. Using purposive sampling, the sample obtained in the study is 260 observations. Data were analyzed employing multiple linear regression for panel data. This study suggests that tax avoidance is positively associated with firm value, while tax aggressiveness is negatively associated. Also, tax risk and corporate governance can reduce the positive effect of tax avoidance on firm value. Furthermore, tax risk and corporate governance can reduce the negative impact of tax aggressiveness on firm value. This study indicates that investors need to pay attention to companies' information to the public. Besides, the Financial Services Authority needs to improve governance policies for companies listed on the Exchange to support Indonesia's investors' protection.
The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management Fani Fadilah; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14510

Abstract

 This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.

Page 13 of 19 | Total Record : 184

 11   12   13   14   15 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 18, No 1 (2025) Vol 17, No 2 (2024) Vol 17, No 1 (2024) Vol 16, No 2 (2023) Vol 16, No 1 (2023) Vol 15, No 2 (2022) Vol 15, No 1 (2022) Vol 14, No 2 (2021) Vol 14, No 1 (2021): JRAT Vol 13, No 2 (2020) Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) Vol 12, No 1 (2019) Vol 11, No 2 (2018) Vol 11, No 1 (2018) Vol 10, No 2 (2017) Vol 10, No 1 (2017) Vol 9, No 2 (2016) Vol 9, No 1 (2016) Vol 9, No 1 (2016) More Issue