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Contact Name
Gerry Ganika
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gega@untirta.ac.id
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jrat@untirta.ac.id
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Kab. serang,
Banten
INDONESIA
Jurnal Riset Akuntansi Terpadu
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
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
Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service Firmansyah Firmansyah; Meutia Layli
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.15894

Abstract

The government maximizes tax revenue by carrying out tax reforms, namely changing the tax system from an official assessment system to a self-assessment. The purpose of the study is to determine taxpayer compliance in terms of tax rates, understanding tax regulations, and service quality. This research method is quantitative with primary data. Sampling in this study used purposive sampling. The data analysis technique of this study is multiple linear regression analysis with 72 respondents registered at KPP Pratama Samarinda. The results of the analysis of this study on tax rates have a positive effect on taxpayer compliance and can be interpreted by the government to be fair in determining the number of tax rates; understanding tax regulations has a positive effect on tax compliance, namely the better the level of understanding of taxpayer tax regulations will increase taxpayer compliance. The quality of service does not affect taxpayer compliance, and this is because tax is an obligation that can be imposed, and the current service system is technology-based.
The Moderation of Accounting Firm Size in Its Influence on Audit Quality During Covid’19 Lili Sugeng Wiyantoro; Herlin Tundjung Setijaningsih
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18426

Abstract

Asymmetry of information between the management and the owners of the company, making management have opportunity to do some fraud. Asymmetry of information can be overcome with the audit process; the auditor is expected to detect the errors and fraud. Auditors who make mistakes in the audit process, have risk to getting lawsuits that called litigation risk. Additionally, auditor independence issues are a central position in the auditing literature. This problem is often sparked debate about audit quality, audit quality associated with audit tenure The purpose of this study was to examine the effect of litigation risk on audit quality, the effect size of audit firm as a moderating variable on the relationship between litigation risk and audit quality, the effect of audit tenure on audit quality, and effect size of audit firm as a moderating variable on the relationship between audit tenure and audit quality. The study used 117 data of financial statements of listed manufacturing companies in Indonesia Stock Exchange during the period 2019-2021 with a purposive sampling method. By using multiple regression with MRA in SPSS software. The results indicate that litigation risk has effect on audit quality, size of audit firm does not have effect on the relationship between litigation risk and audit quality, audit tenure has effect on audit quality, size of audit firm has effect on relationship between litigation risk and audit quality.
The Effect of Return on Assets and Debt to Equity Ratio on Tax Aggressivity: Total Asset as Moderating Variable Aliftika Cipta Dewi; Rieke Pernamasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.17573

Abstract

This study aims to determine the effect of return on assets (ROA) and debt to equity ratio (DER) on tax aggressiveness with total asset as moderating in manufacturing companies Listed on the indonesia stock exchange (IDX) in 2019 - 2021. This research is a quantitative research type and the sample was based on the purposive sampling method with a total sample of 174. methode analysis used is linear regression analysis. The results partial test results with the t-test showed that ROA had a negative effect on tax aggressiveness, and DER had a positive effect on tax aggressiveness. total asset strengthens the effect of ROA on tax aggressiveness but total asset weaken the effect of DER on tax aggressiveness.
The Effect of Financial Performance and Board of Independent on Tax Avoidance Riaty Handayani
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18655

Abstract

Tax avoidance is not an illegal activity, reduced state revenues can hinder the country's economic growth, especially fiscal policy. This study aims to examine the effect of  financial performance and independent dean commissioners on tax avoidance. This study uses quantitative methods with cross-sectional data  and secondary data  obtained from the   financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The results showed that ROA and DER had a significant negative  effect  on tax avoidance.  Meanwhile, the independent board of commissioners has no effect on tax avoidance.
The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

Abstract

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.
The Influence of Information Technology on Managerial Performance: Management Accounting Systems As Intervening Variables Puspita Maelani; Najmudin Najmudin
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16280

Abstract

The purpose of this study was to determine and analyze the influence of information technology on managerial performance mediated by the management accounting system. The method used in this study is descriptive quantitative, with a population of Manufacturing SMEs in Serang Regency, sampling using a purposive sampling technique, The data in this study were obtained by sending questionnaires directly to the respondents. The data that has been obtained is analyzed using the structural equation modeling (SEM) method with the partial least squares (PLS) approach. The results of this study indicate that information technology has a positive and significant effect on the managerial performance of Small and Medium Enterprises (SMEs), information technology has a positive and significant effect on SME management accounting systems, management accounting systems has a positive and significant effect on SME managerial performance, and information technology has a significant and positive effect on SME managerial performance. indirectly on the managerial performance of SMEs through the management accounting system. The implications of this study are the use of information technology on managerial performance in SMEs so that they can obtain information related to the management accounting system needed by SMEs in making decisions.
The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure Anis Maryanih; Lia Uzliawati; Agus Sholikhan Yulianto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16082

Abstract

The purpose in this study to determinate the effect of board of commissioner size, independent commissioner, ownership concentration, leverage, and firm size to intellectual capital disclosure in banking sector listed on Indonesian Stock Exchange 2017-2020. This study used purposive sampling to sample selection and found 148 sample data. The data obtained from Indonesian Stock Exchange website. This study used data analytical method is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and goodness of fit models by SPSS version 25. This study find is board of commissioner size, independent commissioner, and ownership concentration have no effect on intellectual capital disclosure. Then, Leverage, and firm size have effect on intellectual capital disclosure
The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province) Nadya Safira Aprinovita; Imam Abu Hanifah; Fara Fitriyani
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19079

Abstract

This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable
Tax Avoidance and Firm Value: Moderating Role of Intellectual Capital Abdullah Aziz Alaika; Eva Yunadia Chaerani; Muhammad Syauqi Fuqoha; Amrie Firmansyah
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19172

Abstract

This study examines the effect of tax avoidance on the firm value by using intellectual capital as a moderating variable. The data used in this research is sourced from www.idnfinancials.com and www.idx.co.id, using data on financial statements and share prices of financial sector firms in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2018 to 2021. This study employs a purposive sampling approach, so the total sample that can be used in this study is 128 observations. The test result suggests that tax avoidance is negatively associated with firm value. Also, this study finds that intellectual capital weakens the negative effect of tax avoidance on the firm value.
Enterprise Resource Planning (ERP) and Management Controler : A Study of Manufacturing Industries in Banten Muhammad Nawawi; Chandra Prasadhita; Luthfi Octavian
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19180

Abstract

The objectives of this study focus on the implementation of ERP and its impact on business and management controllers, and more specifically, it is necessary to present a new wave of information systems and to identify their impact on the relationship of management controllers with the entire management system within the company. The survey results were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). PLS-SEM provides an estimate of the relationship between variables and constructions (measurement models) and between constructions (structural models). The system quality of the ERP affects the satisfaction of the management controller, then the quality of the ERP information also affects the satisfaction of the management controller. Furthermore, the user utility of the ERP system also directly affects the satisfaction of management controllers. Then, communication does not affect the satisfaction of the management controller because the better the system, the less intense communication will be. In conclusion, ERP convincingly transforms accounting practices within the company, by encouraging the formalization of operations, automation, and securing the recording of operations. ERP makes it possible to apply an event-driven accounting approach to practice. Data collection is ERP's main contribution to management controllers and leads to harmonization and improvement of budget information.Keywords: ERP, management controllers, communication and information systems