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.
Articles
184 Documents
<![CDATA[Good Corporate Governance And The Impact On Earnings Management Actions ]]>
<![CDATA[Denny Putri Hapsari]]>;
<![CDATA[Herman Wijaya]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i1.14115
<![CDATA[This research aimed to examine the effect of managerial ownership, independent commissioners, and audit committees which are proxies of Good Corporate Governance (GCG), and their effect on earnings management in the population of companies listed on the IDX with a research sample of 11 companies for the 2015 – 2019 periods. From the results of purposive sampling, 55 samples of data were obtained from basic and chemical industrial manufacturing companies. Quantitative methods were used in this study. Data analysis was performed by using SPSS software with multiple Linear Regression analyses where managerial ownership and the Audit Committee do not affect Earnings Management practice. However, the composition of the Independent Board of Commissioners has a significant negative effect on Earnings Management.]]>
<![CDATA[The Influence of Leadership and Innovation on Operational Performance ]]>
<![CDATA[Galih Fajar Muttaqin]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i1.14515
<![CDATA[The purpose of this study is to examine the importance of leadership and innovation in improving the operational performance of an organization. This study aims to prove that leadership and innovation can affect the company's operational performance. This research is a type of quantitative research where data is collected using questionnaires and respondents who are willing to provide information about the actual conditions that occur in the Company through answers to questionnaires that have been distributed by researchers. The research focused on 67 micro-entrepreneurs located in Serang City and District, Indonesia who are engaged in transportation, travel, education and agriculture. The analytical method used is PLS-SEM with Smart PLS analysis tool. The results of this study are leadership has a positive effect on innovation. Leadership has an effect on Operational Performance. And, Innovation has a positive effect on Operational Performance.]]>
<![CDATA[Efect Of Liquidity and Profitability on Stocks Return with Inflation as a Moderating Variable in Manufacturing companies listed on Indonesia Stock Exchange ]]>
<![CDATA[Fauji Sanusi]]>;
<![CDATA[Apriani Wiayanti]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i1.14282
<![CDATA[This study aims to determine the effect of liquidity as proxied by the current ratio and profitability proclaimed by return on equity on stock returns with inflation as a moderating variable. The sample of this research is 12 manufacturing companies in the food and beverages subsector which are listed on the Indonesian stock exchange for the period 2010- 2018 using the purposive sampling method. From the data processing, partial test get that result liquidity proxied by the current ratio has no effect on stock returns, while the profitability variable proxied by return on equity has a positive and significant effect on stock returns, while the moderate regression analysis test is carried out to obtain inflation results as a moderating variable. Unable to moderate the relationship between liquidity and profitability variables on stock returns.]]>
<![CDATA[Level of Bank Health, Growth Rate and Banking Value in Indonesia ]]>
<![CDATA[Budi Prajogo]]>;
<![CDATA[Etty Murwaningsari]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i1.14576
<![CDATA[This study aims to explore the soundness, growth rate and value of banking in Indonesia. This study also compares the level of soundness, growth rate and value of Islamic banks and conventional banks. This research is interesting and important to do, because as a country with the largest Muslim population in the world, the Islamic banking sector is the main solution to help the economy in an Islamic way. However, the use of Islamic banking services by the public is still not optimal. Meanwhile, Islamic banks are proven to be able to survive the global economic crisis. The motivation underlying this research is that different perspectives in the management of the two types of banks affect the level of bank resilience in facing the crisis. It is proven that when there is a global crisis, Islamic banks are more resistant to testing and survive. This study examines the development of corporate governance in an in-depth Islamic perspective for Islamic commercial banks and compares it with corporate governance in conventional banks. The Islamic context in doing business is very different from the conventional business context. Therefore, it needs to be developed separately based on the concepts of monotheism. The research provides input for the development of models for the application of Islamic Corporate Governance. Another benefit in this study is the level of public acceptance of Islamic banking services, which are carried out. The research output is an empirical model for developing the Islamic Corporate Governance index. The research provides additional input for similar research that are still theoretically reviewing.]]>
<![CDATA[Stock Price Valuation Analysis for Investment Decision Making in PT Telkom Before and During Covid-19 ]]>
<![CDATA[Rika Kartika]]>;
<![CDATA[Ibrohim Ibrohim]]>;
<![CDATA[Ulfi Jefri]]>;
<![CDATA[Vina Purwasih]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.14568
<![CDATA[Investors' decisions in terms of selling or buying shares, on average, are more concerned with the company's profit performance. This study was conducted to determine the intrinsic value of shares and the ratio of book value per share of TLKM for the period 2016-2020. The analytical tools used are the Dividend Discount Model (DDM), Price Earning Ratio (PER) and Price to Book Value (PBV). In this study using qualitative methods with secondary data, namely the financial statements of PT TLKM. The results of the study show that the intrinsic value of TLKM shares assessed using the DDM and PER approaches resulted in the same condition, namely overvalued in the pre-covid-19 period (2016-2019), except in 2018 in the undervalued category. Meanwhile, during the Covid-19 (2020) period, TLKM shares were in the undervalued category. The results showed that the right decision during the covid-19 period was buying TLKM shares. The novelty in this research is to analyze stock price valuation through intrinsic value and book value.Keywords: Dividend Discount Model; Price to Book Value; Price Earning Ratio; Stock Price ]]>
<![CDATA[Board Diversity and Firm Performance: Evidence from Indonesia ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Halimah Tusya Diah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.14542
<![CDATA[This study aims to examine the impact of board diversity of company’s board of commissioner and board of director on the financial performance. This study was motivated by two factors. Firstly, there is limited number of studies associated to board diversity existence on company performance, especially in Indonesia. Secondly, the diverse board is not mandatory for companies in Indonesia as developing country, which means there is no obligation for companies to make a diverse boardroom. In this study, the board of diversity consist of board gender, board nationality and board age, while the firm performance is proxied by Return on Asset, Return on Equity and Tobin’s Q. This study used purposive sampling and the samples comprise all manufacturing and banking companies listed on Indonesia Stock Exchange during 2016-2017. By using independent t-test, this study found only the existence of foreign board members for both Board of commissioner and Board of Director which has impact on company performance. Meanwhile, the board gender and board age have inconsistent result on company financial performance. This study provides new insight for regulator and practitioner on the need of diverse board as a way to improve performance and enable them to manage the complexity within the company]]>
<![CDATA[Does Profitability, Firm Size, and Intellectual Capital Affect Firm Value? ]]>
<![CDATA[Dewi Kurnia Sari]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Hadiah Fitriyah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16813
<![CDATA[The purpose of this study is to determine the effect of profitability, company size and intellectual capital on firm value. This type of research is a quantitative research. Researchers use secondary data and data collection using the documentation method. The population of this study are pharmaceutical companies from 2016 to 2021. The sampling technique is purposive sampling and the sample of this research are 10 companies. Different from previous studies using SPSS and eviews, this study uses partial least squares (PLS) to analyze data. Based on the results of this study, it proves that profitability, company size and intellectual capital have an effect on firm value. This means that there is an increase in profitability, company size and intellectual capital can affect a value in the company. Companies can use the results of this research to develop strategies that can increase the value of the company.]]>
<![CDATA[Capital Structure, Profitability, and Firm Value ]]>
<![CDATA[Akhmadi Akhmadi]]>;
<![CDATA[Ana Susi Mulyani]]>;
<![CDATA[Nauval Noviansyah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16929
<![CDATA[The purpose of this study was to determine the effect of capital structure on firm value, either directly or indirectly. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange (IDX) 2009-2018. While the sample is 22 companies which are determined by using the judgment sampling method. The research design uses a causality design. Data analysis used descriptive statistics, and inferential statistics included classical assumption tests, partial hypothesis tests and mediation tests. The results of the study prove that capital structure has no significant positive effect on firm value. Profitability can mediate the effect of capital structure on firm value.]]>
<![CDATA[Taking Risk: Interactions and Implications ]]>
<![CDATA[Rudi Zulfikar]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.18036
<![CDATA[This study aims to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Risk Monitoring Committees on Risk Taking moderated by Charter Value in the Indonesian banking industry. Risk Taking is a policy-making by management that contains risks in its decisions.This research was conducted by analyzing the influence of the Independent Commissioners, the Audit Committee and the Risk Monitoring Committee. In this case, the institutions are the organs of the Board of Commissioners and their instruments of Risk Taking. The population of this study is the entire banking industry listed on the Indonesia Stock Exchange from 2018 to 2021. The sampling technique using purposive sampling resulted in 127 observations. The data analysis method used to test the hypothesis in this study is Moderate Regression Analysis (MRA).The study results indicate that the Independent Commissioner, Audit Committee and Risk Monitoring Committee are factors that monitor management to reduce risk in managing companies in the banking industry. This shows that the monitoring carried out by the Independent Commissioner, the Audit Committee, and the Risk Oversight Committee is an effective mechanism for reducing risk. Other results, the interaction of Charter Value with Independent Commissioners and the Risk Monitoring Committee, cannot be proven, while the interaction between Charter Value and the audit Committee functions as a moderator. Furthermore, the results of this study also prove that reducing risk-taking will improve financial performance.]]>
<![CDATA[Sustainability Reporting Disclosure on Industry in Indonesia ]]>
<![CDATA[Heni Hardianti]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Windu Mulyasari]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v15i2.16928
<![CDATA[This study aims to analyze Sustainability Reporting disclosure in different industry type. This study also examine the effect of Sustainability Reporting on company value in public companies listed on the Indonesia Stock Exchange. The industry type consisted 8 industry are agriculture; mining; basic industry and chemical; miscellaneous industry; consumer goods industry; property, real estate, and building construction; infrastructure, utility, and transportation and trade, service, and investment. Sustainability Reporting variable was measured by SRDi and company value variable was measured by Tobin's Q. This study used a quantitative method, data obtained from annual report, financial report, and sustainability report from 2015-2019. Determination of the sample used slovin and purposive sampling techniques. Determination of the sample used slovin and purposive sampling methods. This study was analyzed using the ANOVA test with One Way Analysis of Variance and multiple regression analysis. Data was analyze by software IBM SPSS V.25 for windows. The results of this study show that the level of Sustainability Reporting disclosure in each industry is different, both in terms of the number of items and in terms of the aspects disclosed. However, Sustainability Reporting disclosure has no effect on company value.]]>
