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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 190 Documents
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The Role of E-Filing Policies, Tax Sanctions, and Taxpayer Awareness in Enhancing Individual Taxpayer Compliance Pratiwi, Esti Utami; Arisa, Lisa; Ainasya, Aprilia Risma; Fazri, Edward
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.v18i1.31858

Abstract

This study examines the impact of e-filing policies, tax sanctions, and taxpayer awareness on individual taxpayer compliance at the East Serang Pratama Tax Service Office. Using a quantitative approach and multiple regression analysis, the research explores relationships among these factors based on primary data obtained from questionnaire surveys distributed to 60 registered individual taxpayers actively using electronic filing (e-filing). Empirical findings indicate that e-filing policies positively influence taxpayer compliance, primarily by enhancing convenience, efficiency, and transparency in tax reporting processes. The imposition of tax sanctions also demonstrates a significant positive relationship, underscoring their effectiveness as enforcement tools to ensure taxpayers adhere to regulatory standards. Furthermore, increased taxpayer awareness strongly correlates with improved compliance, reflecting the crucial role of knowledge and understanding in fostering voluntary compliance behavior. The study provides empirical evidence contributing to the existing literature on taxation compliance determinants within the Indonesian tax administration context. It highlights the importance of enhancing taxpayer education programs and continuously promoting electronic filing systems to optimize compliance. Tax authorities should further develop targeted strategies to raise taxpayer awareness, consistently apply sanctions, and simplify e-filing mechanisms, ultimately supporting higher compliance levels and achieving national revenue targets.
Determinants of Regional Financial Independence: A Study of Local Taxes, Balancing Funds and Capital Expenditure in East Java (2020-2023) Ayuningtyas, Radina; Nuha, Gardina Aulin; Zulkarnaeni, Achmad Syahfrudin
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.v18i1.31712

Abstract

Regional financial independence serves as a crucial indicator for evaluating the capacity of a region of a local government to finance spending needs without high dependence on the central government. This research seeks to examine the impact of local taxes, balance funds, and capital expenditures on regional financial independence in local governments of East Java during the 2020-2023 period. The research employs a descriptive quantitative methodology, utilizing a panel data regression approach. The data for this analysis was sourced from the financial statements of local governments, as published by the Supreme Audit Agency (BPK) of the Republic of Indonesia. The findings reveal that local taxes have a positive and significant effect on regional financial independence, while the balance fund demonstrates a negative and significant impact. Furthermore, capital expenditure does not appear to significantly influence regional financial independence. These findings suggest that higher local tax revenues can enhance a region's financial independence, while depending on balanced funds tends to hinder it. Therefore, local governments need to optimize local tax revenues and improve efficiency in the allocation of capital expenditures in order to strengthen fiscal independence.
Who Drives Audit Quality in Indonesia? A Study of Board Attributes and Firm Characteristics Utami, Ayu Prasakti; Meilani, Sayekti Endah Retno; Mustikawati, Susilaningdyah
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.v18i1.31648

Abstract

This study investigates the influence of board and firm-specific characteristics on audit quality in Indonesia. Board characteristics include board size, number of board meetings, board ownership, board experience, and board gender diversity. Firm-specific characteristics cover firm size, profitability, and leverage. A purposive sampling method was used to select 553 non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021, and data were analyzed using logistic regression with SPSS 23. The results show that board size and board experience significantly enhance audit quality, while the number of board meetings, board ownership, and gender diversity have no significant effect. Firm size and profitability positively influence audit quality, whereas leverage does not. These findings highlight the importance of specific board and firm attributes in shaping audit outcomes. This research contributes to understanding the role of corporate governance in improving audit quality. It offers practical implications for companies in selecting high-quality auditors and enhancing their governance practices. Future research is encouraged to explore additional variables and broader samples to strengthen insights into audit quality determinants in Indonesia.
The Effect of Board Characteristics and Financial Performance on Sustainability Disclosure Arifin, Muhammad Ferdy; Rasuli, Muhammad; Khoiriyah, Mayla
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.v18i1.31584

Abstract

This study aims to determine and analyse the influence of female board leadership, board independence, board financial expertise, and return on assets on sustainability disclosure. This research is quantitative research with multiple linear regression analysis method. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The sample used in this study was obtained as many as 91 companies using purposive sampling. The sample criteria in this study are companies listed on the Indonesia Stock Exchange in 2019-2022, companies that do not have ESG disclosure in 2019-2022, and companies that do not have complete annual reports and sustainability disclosures in 2019-2022. The data collection technique in this study is secondary data. The results showed that female board leadership has a positive effect on sustainability disclosure, board independence and financial performance have a negative effect on sustainability disclosure. And financial performance as measured using return on assets has a positive effect on sustainability disclosure.
The Impact of Tax Avoidance, Leverage, Profitability, and Financial Distress on Audit Delays Venessa Venessa; Febriani Cristina Susianti Magdalena
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.33066

Abstract

This study aims to examine the influence of tax avoidance, leverage, profitability, and financial distress on audit delay among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives, resulting 76 companies. The data were analyzed to determine the extent to which corporate financial characteristics and managerial behavior affect the timeliness of audit completion. The empirical findings reveal that tax avoidance and leverage have a positive and significant relationship with audit delay, suggesting that higher tax aggressiveness and debt levels tend to prolong the audit process due to increased complexity and risk assessment requirements. Conversely, profitability demonstrates a negative impact, indicating that financially stable firms are more likely to complete audits promptly. However, financial distress does not significantly influence audit delay. Overall, this study contributes to the understanding of audit timeliness determinants and provides implications for auditors, regulators, and corporate managers in enhancing audit efficiency and transparency.
Digital Accounting Interventions: Securing SME Financial Sustainability through Mind, Emotion, and Capability Amir Hamzah; Dendi Purnama; Siti Nuke Nurfatimah
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.41821

Abstract

Financial sustainability has become a critical challenge for Small and Medium-sized Enterprises (SMEs) in the digital economy, where entrepreneurs are required not only to manage financial resources effectively but also to adapt to rapidly evolving digital financial technologies. Although previous studies have extensively examined financial literacy, technology adoption, and financial behaviour, limited research has integrated cognitive, psychological, and digital capability factors within a single framework to explain SMEs' financial sustainability. Addressing this gap, this study investigates the effects of Mental Accounting Accuracy, AIS Anxiety, and Digital Financial Literacy on the Financial Sustainability of SMEs. Drawing upon Behavioral Accounting Theory, the Technology Acceptance Model (TAM), and the Dynamic Capability perspective, the study develops an integrated behavioural–technology framework to explain sustainable financial outcomes. Data were collected through a structured questionnaire administered to 130 SME owners and managers in Kuningan Regency, Indonesia, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that Mental Accounting Accuracy and Digital Financial Literacy have significant positive effects on Financial Sustainability, whereas AIS Anxiety has a significant negative effect. These results indicate that SMEs achieve greater financial sustainability when entrepreneurs possess strong cognitive financial capabilities, high digital financial competence, and lower levels of anxiety toward accounting information systems. The study contributes to the literature by integrating cognitive, emotional, and digital capability perspectives into a unified model of SMEs' financial sustainability, thereby extending the application of Behavioral Accounting Theory and the Technology Acceptance Model in the context of digital financial management. 
CEO Characteristics and Carbon Performance on Financial Performance: A Study in Indonesia Windu Mulyasari; Rafita April Liani; Ina Indriana
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.42419

Abstract

This study aims to determine the effect of the characteristics of the CEO and carbon performance on financial performance. The mediating variable used in this study is carbon performance, which is measured by dividing the total emissions of scope 1 and scope 2 in the current year by total sales at the end of the fiscal year. The independent variables in this study are CEO characteristics as measured by tenure, educational background, and gender. The dependent variable in this study is financial performance as measured by return on assets (ROA). The population of this research was conducted in the mining, infrastructure, utilities, and transportation sectors which were listed on the Indonesia Stock Exchange during the 2020-2022 period. The data analysis technique for this study used multiple regression analysis with SPSSv25 software and path analysis with the help of an online Sobel calculator. The results of this study prove that CEO tenure has a significant negative effect on financial performance, educational background and gender of the CEO have a significant positive effect on financial performance. In addition, carbon performance cannot mediate the effect of CEO characteristics on financial performance.
Does Local Government Financial Condition Drive Public Sector Innovation? Evidence from Provincial Governments in Indonesia Iman Teguh; Neni Nurhayati
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.41814

Abstract

Public sector innovation (PSI) has become an increasingly critical agenda for local governments, particularly amid growing fiscal constraints and the complexity of societal demands. However, the extent to which local government financial condition, as a socio-economic antecedent of PSI, drives regional innovation remains empirically underexplored, particularly from an accounting perspective. Grounded in an integrated conceptual framework combining demand and supply theory and organizational slack theory, this study aims to examine the influence of local government financial condition on PSI among provincial local governments in Indonesia. Employing an explanatory quantitative approach with panel data, this study uses a sample of 34 provincial local governments in Indonesia covering the period 2021 to 2024. Data were sourced from audited local government financial statements and the regional innovation index reported in the Innovation Government Awards (IGA). The Random Effect Model was selected as the best-fitting estimation model following Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that local government financial condition variables jointly exert a significant influence on PSI, accounting for 22.91% of its variation. However, on a partial basis, only financial independence is proven to have a positive and significant linear effect on PSI, while financial flexibility, operating solvency, long-run solvency, service-level solvency, and short-run solvency are not statistically significant in a linear specification. A supplementary nonlinear (quadratic) test further reveals that operating solvency, and to a lesser extent financial flexibility, exhibit a statistically significant curvilinear (U-shaped) association with PSI, indicating that the slack-innovation relationship in this context departs from the conventional inverted-U prediction. These findings affirm that fiscal autonomy, rather than the mere size or surplus of resources, is the primary driver of regional innovation, while also pointing to a more complex, nonlinear role of resource slack that warrants further theoretical attention.
Environmental Performance, Green Accounting, Carbon Performance, And Firm Value: Does Board Meeting Frequency Matter? Fransiskus Junior Sipangkar; Amrie Firmansyah
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.42508

Abstract

Growing investor attention to corporate sustainability has increased the importance of understanding how environmental practices influence firm value. This study examines the effects of environmental performance, green accounting, and carbon performance on firm value while investigating whether board meeting frequency moderates these relationships. The study uses panel data on 24 energy companies listed on the Indonesia Stock Exchange during 2021-2024, yielding 80 firm-year observations selected through purposive sampling. Panel data regression is employed using STATA 17. The findings indicate that environmental performance has no significant effect on firm value. In contrast, green accounting and carbon performance exhibit significant negative effects on firm value. Furthermore, board meeting frequency mitigates the negative effects of green accounting and carbon performance on firm value but does not moderate the relationship between environmental performance and firm value. These findings suggest that sustainability-related initiatives do not always receive favorable market responses in Indonesia's energy sector and that active board oversight can mitigate adverse market perceptions of environmental investments. This study contributes to the literature by demonstrating the role of board meeting frequency in shaping the relationship between sustainability practices and firm value in an emerging-market context.
Knowledge Management Capabilities and Export Performance in Indonesian SMEs: The Dual Role of Innovation and Risk Management Rieke Pernamasari; Anis Chariri; Agus Purwanto
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.42513

Abstract

Export-oriented small and medium enterprises (SMEs) contribute substantially to economic growth, yet prior research has largely treated innovation and risk management as unrelated capabilities, leaving their joint contribution to export outcomes unclear. Drawing on the Resource-Based View, this study frames knowledge management as a dual capability combining exploratory innovation and protective risk management, and tests its effect on export performance. Primary data were obtained through an online survey administered via the Populix research platform, which applied predefined screening criteria to owners and managers of export-oriented manufacturing SMEs in Central Java, Indonesia. Of 300 firms initially approached, 227 met the manufacturing and export-activity criteria and provided usable responses. All items were rated on five-point Likert scales and specified as second-order reflective constructs, with the structural model estimated using partial least squares structural equation modelling in WarpPLS 8.0. Both proposed hypotheses were supported and neither was rejected. Innovation knowledge and risk management knowledge each exert a positive and significant effect on export performance, and a robustness check using an alternative specification indicates that their contributions are of comparable magnitude. Together the two capabilities account for a substantial share of the variance in export performance. The results support the view that exploratory and protective knowledge operate as complementary rather than competing capabilities in export settings. The study extends RBV reasoning to SME internationalisation in a developing-country context and advises SMEs to build balanced knowledge management systems spanning both innovation and risk capabilities rather than concentrating investment in either alone.

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