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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
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The Influence of Financial Ratios, GCG, and Sales Growth on Financial Distress Salsa Bila, Ghina; Putra Ananto, Rangga; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29708

Abstract

The purpose of this study is to investigate how financial distress is impacted by profitability, leverage, institutional ownership, the board of directors, the audit committee, the independent board of commissioners, and sales growth. Secondary data from the 2021–2023 financial statements of companies in the energy and basic material sectors listed on the Indonesia Stock Exchange were used in this study. Purposive sampling was the method utilized, and 72 data were collected based on the study's criteria. Multiple linear regression analysis is done with the SPSS (Statistical Product and Service Solution) version 25 program. Z-SCORE serves as a proxy for the dependent variable financial distress, and the Kolmogorov-Smirnov test, which employs a single sample, demonstrates that it is normally distributed. The study's findings suggest that financial difficulty is influenced by a number of factors, including audit committees, independent boards of commissioners, sales growth, leverage (debt to equity ratio), and profitability (return on assets). Financial distress is unaffected by the board of directors or institutional ownership. Financial distress is simultaneously influenced by sales growth, profitability, leverage, institutional ownership, the board of directors, the audit committee, and the independent board of commissioners.
Growth and Liquidity on Firm Value : The Role of Mediating Profitability Cahyani, Rahma Mauli; Khaerunnisa, Enis; Mahmudi, Bambang
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29244

Abstract

This study aims to determine the effect of Growth and liquidity on firm value with the role of profitability as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2023. The data collection method used in this study is purposive sampling of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2014 - 2023, with a selected sample of 11 companies. Data processing was done using the SPSS application, which used descriptive statistical data analysis techniques and inferential statistics. The results of this study indicate that: (1) Growth as proxied by asset growth has no significant effect on firm value. (2) Liquidity proxied by the current ratio has a significant negative effect on firm value. (3) Profitability proxied by return on assets can mediate the effect of Growth and liquidity on firm value.
The Influence Of Economic Literacy And Social Media On Employee Performance At Walenrang Health Centers In Luwu District Bulan, Sari; Kusdarianto, Indra; Wahida, Altri
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25762

Abstract

Puskesmas is the health facility that is most easily accessible to the community because it is always available in every sub-district. In that case employees are able to work effectively and efficiently which results in their performance increasing. This study aims to determine how much influence economic literacy has on employee performance, social media on employee performance and economic literacy and social media together on employee performance at the Walenrang Health Center, Luwu Regency. The research method used is quantitative method with data collection techniques using questionnaire methods. The population at the Walenrang health center was 35 employees so that researchers used saturated samples due to the relatively small population. This research was processed with the SPSS22 (Statistical Package for the Social Science) application through multiple linear regression tests, partial tests, simultaneous tests and coefficient of determination tests.  Based on this research, it can be seen that at the Walenrang Community Health Center, through a partial test the economic literacy variable has a significant effect on employee performance while the social media variable does not have a significant effect, then in a simultaneous test the results were found that economic and social literacy together influence employee performance.
Effect of Profitability, Business Risk, and Intellectual Capital on Company Value Utomo, Teguh; Simanungkalit, Royhisar Martahan
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.28627

Abstract

This study aims to partially determine the effect of profitability, business risk and intellectual capital on company value. The study population was determined through the annual reports of property & real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period, totaling 93 companies. The study samples were selected using purposive sampling technique, in this case only selecting companies that consistently issued annual reports along with profit performance during the study period, which obtained 13 companies. The data analyzed here were secondary data. Regarding variable assessment, company value referred to the Price Book Value (PBV) proxy and profitability referred to the Return on Assets (ROA) proxy which was calculated by dividing net profit by total assets as a measure of profitability ratio. In addition, business risk referred to the proxy of natural logarithm of the standard deviation of Earnings Before Interest and Taxes (EBIT) and intellectual capital referred to the Value Added Intellectual Capital (VAIC) proxy which was calculated using the Value Added of Capital Employed (VACA) plus the Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). Data were analysed through descriptive analysis and panel data regression analysis techniques using the Eviews software. The study results revealed that profitability had a positive effect on company value. In contrast, business risk and intellectual capital had no effect on company value.
The Effect Of Environmental, Social, And Governance (ESG) Risks On Firm Value With Financial Performance As An Intervening Variable Wahyuni, Sri; Ismawati, Iis; Nofianti, Nana
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30251

Abstract

This research aims to determine the influence of Environmental, Social, and Governance (ESG) risk on firm value with financial performance as an intervening variable. The intervening variable used in this research is financial performance as measured by the Return on Assets (ROA) ratio. Independent variables in this research, ESG risk is measured by the ESG Risk Score. The dependent variable used in this research is value companies as measured by Tobin's Q. The population of this study is companies listed in the IDX ESG Leaders index. The sampling method used was purposive sampling, and 15 companies were selected that met the criteria as research samples. The analytical method used is SEM-PLS `with SmartPLS 3 software. The results of this study show that ESG risk has a positive effect on firm value. Research also shows that ESG risk has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. So that financial performance in this research can be used as an intervening variable.
The Influence of Financial Literacy, Financial Attitudes, Sales Turnover, and Gender on MSME Financial Management Actors (Bilih Fish Souvenir Traders in Lake Singkarak) Amanda, Putty Tri; Ferdawati, Ferdawati; Zahara, Zahara
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30110

Abstract

This study aims to determine and analyze the effect of financial literacy, financial attitudes, sales turnover, and gender on financial management actors. This research is quantitative research with multiple linear regression analysis methods. The population in this study were UMKM selling bilih fish souvenirs in Singkarak. The sample in this study were UMKM actors engaged in the trader sector. The sampling technique was carried out using purposive sampling method. The sample criteria in this study are UMKM traders oh bilih fish souvenirs who have their own product type of business. Respondents in this study totaled 75 respondents. Data collection in this study used a questionnaire with google form. The results showed that partially financial literacy and financial attitudes had an effect on UMKM financial management actors. Meanwhile, sales turnover and gender have no effect on UMKM financial management actors.
Analysis Of Factors Affecting Earning Response Coefficient Rakhmawati, Ita; Agustina, Laila Fajri
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31298

Abstract

This research tests the influence of five variables independent , namely risk systematic , capital structure, opportunity grow , size companies , and Islamic social reporting (ISR) regarding variable dependent , namely earning response coefficient (ERC). Earnings Response Coefficient (ERC) is coefficient that measures how much strong profit company influence price stocks . Research This use approach quantitative . Population from study This are 43 companies registered with JII during period 2020-2023. The sample was selected use method purposive sampling as much as 19 companies . Data analyzed use method panel data regression with Eviews 12 software assistance . Research results show that risk systematic influential significant in a way positive towards ERC, the opportunity grow influential significant in a way negative against ERC, size company influential significant in a way negative against ERC. While Capital structure and ISR are not influential against ERC
The Effect of Brand Awareness and Eco Label on Purchase Intention of Le Minerale among Islamic Economics Students: Ignoring the Price Factor? Setiawan, Alwan; Padmasari, Intan; Hulaemah, Eem
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30910

Abstract

The bottled water (AMDK) industry in Indonesia has experienced significant growth in line with theincreasing public awareness of the importance of safe and convenient drinking water. One of the brandsthat has gained consumer attention is Le Minerale. This study aims to analyze the influence of brandawareness, price, and eco-label on the purchase intention of Le Minerale products among Islamiceconomics students in Java. The research employs a quantitative approach with random samplingtechniques, involving 80 respondents from several provinces. Data analysis was performed using logisticregression to evaluate the effect of independent variables on the dependent variable. The results showthat brand awareness and eco-label significantly influence students' purchase intention, with odds ratiosof 2.3 and 2.15 times higher, respectively, for students who are more aware of the brand and eco-labelcompared to those who are not. On the other hand, the price variable does not significantly influencepurchase intention. These findings indicate that brand awareness and environmental concerns are keyfactors in driving purchasing decisions in the segment of Islamic economics students. This researchcontributes to the development of environmentally-friendly marketing strategies relevant for companiesto increase their market share.
Post-Pandemic Banking Resilience: Examining the Influence of Risk Profile, Earnings, and Capital on Stock Prices in Indonesia Natalia, Patricia Sharon; Pernamasari, Rieke
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31411

Abstract

This study aims to analyze the influence of risk profile, profitability, and capital on stock prices in conventional banking companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study include Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Capital Adequacy Ratio (CAR), which reflect fundamental banking performance dimensions in determining market valuation.The study population consists of all conventional banks listed on the IDX during the 2022–2023 period, totaling 43 companies. The sample was selected using the purposive sampling method, resulting in 86 observations. Data analysis was conducted using descriptive tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing, with data processing performed using SPSS 26. The results indicate that, simultaneously, NPL, LDR, ROA, and CAR have a significant affect on stock prices, suggesting that these factors collectively play a crucial role in determining banking stock valuation. However, on a partial basis, only the ROA variable has a significant affect on stock prices, while NPL, LDR, and CAR do not exhibit a significant influence. These findings confirm that profitability, as represented by ROA, is the dominant factor in determining banking stock prices, whereas credit risk, liquidity, and capital adequacy do not individually affect stock prices significantly.
When Compliance Meets Perception: A Theory of Planned Behavior-Based Study of Ethical Tax Evasion Machfuzhoh, Asih; Puspanita, Intan
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.32562

Abstract

This study examines the influence of taxation systems and fiscal discrimination on ethical perceptions of tax avoidance within the framework of the Theory of Planned Behavior (TPB). Ethical perceptions are important indicators in understanding voluntary tax compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. An explanatory quantitative approach was used with data from 157 MSME taxpayers, analyzed using multiple linear regression. The results indicate that the tax system has a negative effect, while fiscal discrimination has a positive effect on ethical perceptions of tax avoidance. However, both effects are not statistically significant. The model only explains 5.9% of the variation in ethical perceptions, indicating the presence of other factors not captured in the model. This study contributes to strengthening the discourse on fair fiscal governance and emphasizes the importance of considering both technical aspects and perceptions of fairness in tax reform, in line with Sustainable Development Goal (SDG) 16.

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