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Jurnal Riset Akuntansi Terpadu

JRAT
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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.

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Articles 184 Documents

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PENGARUH PENGETAHUAN PAJAK, PERSEPSI WAJIB PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SERANG Nastiti Citra Dewi; Seandy Ginanjar
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research explained about the influence of tax knowledge, the perception of tax obligatory and tax socialization toward compliance of tax obligatory in KPP Pratama Serang. This research purposed to search the empirical evidence that supports the estimate that tax knowledge, the perception of tax obligatory and tax socialization toward compliance of tax obligatory had role as variables that influences toward compliance of tax obligatory. In this research, the samples that used were Tax Obligatory of KPP Pratama Serang. The numbers of questionnaires that spread were 100 questionnaires. This research used quantitative method, where the data got through questionnaires spreading by using Convenience Sampling method. Statistic experiment of regression linear doubled and the gotten data processed by using SPSS software. The result of this research showed that the tax knowledge and tax socialization had positive influence toward the compliance of tax obligatory while the perception of tax obligatory toward the compliance of tax obligatory. Penelitian ini menjelaskan tentang pengaruh pengetahuan pajak, persepsi wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak di KPP Pratama Serang. Penelitian ini bertujuan untuk mencari bukti empiris yang mendukung perkiraan bahwa pengetahuan pajak, persepsi wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak berperan sebagai variabel yang mempengaruhi terhadap kepatuhan wajib pajak. Dalam penelitian ini, sampel yang digunakan adalah Wajib Pajak dari KPP Pratama Serang. Jumlah kuesioner yang menyebar adalah 100 kuesioner. Penelitian ini menggunakan metode kuantitatif, dimana data diperoleh melalui penyebaran kuesioner dengan menggunakan metode Convenience Sampling. Uji statistik regresi linier berganda dan data yang didapat diolah dengan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak sedangkan persepsi wajib pajak terhadap kepatuhan wajib pajak.

THE INFLUENCE OF COMPANY'S CHARACTERISTICS TOWARDS VOLUNTARY DISCLOSURE Joanna Jowy; Hanna Hanna
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This research conducted in aim to analyze the influence of company characteristics towards voluntary disclosure in annual report of Indonesia mining companies. The company’s characteristics that will be examined as independent variables are size, audit quality, leverage, profitability, and liquidity. Data collection is using purposive sampling method with specific criteria. Sample used in this research is limited to only mining companies listed on Indonesia Stock Exchange (IDC) from 2010 period up to 2013. In total, sample that qualified to be used in this research are 15 companies. Voluntary disclosure criteria are simplified into 14 criteria, in line with government policy made by Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), regulation X.K.6 number Kep-431/BL/2012. This research uses multiple regression to analyze the influence of company size, audit quality, leverage, profitability, and liquidity towards voluntary disclosure. Result shows that mining companies in Indonesia have done well on voluntarily disclosure more information. To conclude this research, company size, leverage and liquidity has no significant influence towards voluntary disclosure. While audit quality gives positive influence to voluntary disclosure, on the other hand, profitability shows negative influence towards voluntary disclosure. Keywords: voluntary disclosure, company size, audit quality, leverage, profitability, liquidity Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap pengungkapan sukarela dalam laporan tahunan perusahaan pertambangan Indonesia. Karakteristik perusahaan yang akan diperiksa sebagai variabel independen adalah ukuran, kualitas audit, leverage, profitabilitas, dan likuiditas. Pengumpulan data menggunakan metode purposive sampling dengan kriteria tertentu. Sampel yang digunakan dalam penelitian ini terbatas hanya untuk perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (IDC) dari periode 2010 hingga 2013. Secara total, sampel yang memenuhi syarat untuk digunakan dalam penelitian ini adalah 15 perusahaan. Kriteria pengungkapan sukarela disederhanakan menjadi 14 kriteria, sejalan dengan kebijakan pemerintah yang dibuat oleh Badan Pengawas Pasar Modal dan Lembaga Keuangan (BAPEPAM), peraturan X.K.6 nomor Kep-431 / BL / 2012. Penelitian ini menggunakan regresi berganda untuk menganalisis pengaruh ukuran perusahaan, kualitas audit, leverage, profitabilitas, dan likuiditas terhadap pengungkapan sukarela. Hasil menunjukkan bahwa perusahaan pertambangan di Indonesia telah melakukan dengan baik pengungkapan informasi secara sukarela. Untuk menyimpulkan penelitian ini, ukuran perusahaan, leverage dan likuiditas tidak memiliki pengaruh signifikan terhadap pengungkapan sukarela. Sementara kualitas audit memberikan pengaruh positif terhadap pengungkapan sukarela, di sisi lain, profitabilitas menunjukkan pengaruh negatif terhadap pengungkapan sukarela. Kata kunci: pengungkapan sukarela, ukuran perusahaan, kualitas audit, leverage, profitabilitas, likuiditas

PENGARUH PROFITABILITAS DAN DIVIDEN TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF PERIODE 2011-2016) Aisyah Ratnasari
Jurnal Riset Akuntansi Terpadu Vol 11, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study was to determine the effect of Profitability (ROA) and Dividend (DPR) on Stock Prices on Automotive Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. In this study the data used is secondary data and the methods used are descriptive statistical tests, analysis of the coefficient of determination, simple regression analysis, multiple regression analysis, simple correlation test, and multiple correlation tests. Hypothesis testing with the help of the Statistical Product and Service Solution (SPSS) program version 24. The results of this study are the effect of profitability on stock prices 28.2%, the rest is influenced by other factors as much as 71.8%. Dividend's effect on stock prices is 7.9%, the rest is influenced by other factors as much as 92.1%. the effect of profitability and dividend together on stock prices is 29.8%, the rest is influenced by other factors as much as 70.2%

PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI Irma Paramita Sofia
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement’s integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement’s integrity.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROPINSI BANTEN Dadan Ramdhani
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The purpose of this study was to analyze the factors that affect the level of financial disclosure of local government district and city in Banten province's.The views of representatives of the BPK opinion Banten Province. The population used in this research that the local government district or city in Banten province, the research sample of local government financial statements have been audited by local BPK, and then the BPK issued subsequently Inspection Report (LHP) as well as the opinion that LKPD. Sampling techniques using purposive sampling. Types of data used are secondary data, and hypothesis testing using multiple linear analysis. The results showed that the area of wealth, level of dependence, and the amount on education in each region negative significantly influence the level of local government financial statement disclosure, while the size of the area, the complexity of the area, and the expenditure area does not affect the level of local government financial statement disclosure. Keywords: SAP, Level disclosure LKPD, Wealth area, Dependency Level Regional, Regional Size, Complexity Regions, Local Shopping, SKPDAbstrak Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi tingkat keterbukaan keuangan pemerintah daerah kabupaten dan kota di Provinsi Banten. Pandangan para wakil dari BPK berpendapat Provinsi Banten. Populasi yang digunakan dalam penelitian ini yaitu pemerintah daerah kabupaten atau kota di Provinsi Banten, sampel penelitian laporan keuangan pemerintah daerah telah diaudit oleh BPK setempat, kemudian BPK mengeluarkan Laporan Inspeksi (LHP) selanjutnya serta pendapat bahwa LKPD . Teknik pengambilan sampel menggunakan purposive sampling. Jenis data yang digunakan adalah data sekunder, dan pengujian hipotesis menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa luas kekayaan, tingkat ketergantungan, dan jumlah pendidikan di masing-masing daerah berpengaruh negatif signifikan terhadap tingkat pengungkapan laporan keuangan pemerintah daerah, sedangkan ukuran wilayah, kompleksitas wilayah, dan daerah pengeluaran tidak mempengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah. Kata Kunci: SAP, Level disclosure LKPD, Wealth area, Dependency Level Regional, Ukuran Regional, Wilayah Kompleksitas, Belanja Lokal, SKPD

SISTEM AKUNTANSI WAKAF SEBAGAI BENTUK PERTANGGUNGJAWABAN HARTA WAKAF KE PUBLIK Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Accountability needs for Nazhir on waqf property becomes an important question. Nazhir as waqf management agency has responsibility to manage waqf property. However, in Indonesia, the law and economics of accountability waqf property is still a matter of debate. Management information system needs to be done as a form of accountability reports waqf property management. One of the reports to be drawn up for the management waqf is an accounting system. Accounting system is not only to report waqf but also includes the organizational structure of the management waqf. This study tried to explore how the management system of waqf and accounting responsibility on waqf. The purpose of this study is to give a model for accounting system of waqf. The benefits of this research is create the accounting system model that used as the basis for apply the rules of law. This model can used by regulatory agencies to set up regulations for the management of waqf property and could eventually be used by other regulatory agencies (eg, taxes) to apply the rules to manage waqf property. Abstrak Kebutuhan pertanggungjawaban nazhir atas harta wakaf menjadi pertanyaan yang penting untuk dimunculkan. Nazhir sebagai badan pengelola wakaf memiliki tanggung jawab atas pengelolaan harta wakaf. Namun, di Indonesia payung hukum dan ekonomi tentang pertanggungjawaban harta wakaf masih menjadi bahan perdebatan. Penelitian ini berusaha mengeksplorasi bagaimana sistem pengelolaan harta wakaf dan pertanggungjawaban akuntansi atas harta wakaf. Tujuan dari penelitian ini adalah memberi model sistem pertanggungjawaban akuntansi atas pengelolaan harta wakaf. Manfaat dari penelitian ini dengan terbentuknya model sistem pertanggungjawaban akuntansi dapat digunakan sebagai dasar penerapan aturan perundang-undangan. Model ini dapat digunakan oleh badan regulasi untuk membentuk peraturan-peraturan tentang pengelolaan pertanggungjawaban harta wakaf dan pada akhirnya dapat digunakan oleh badan regulasi lain (misal: pajak) untuk menerapkan aturannya dalam pengelolaan harta wakaf.

ANALISIS RASIO KEUANGAN PADA PERUSAHAAN YANG MELAKUKAN AKUISISI Dabella Yunia; Mira Mardhiyah Al Baab
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The objectives of this research is examine the financial ratios acquirer before and after acquisitions. This research measures ratios by current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity. The population is all companies listed on the Indonesia Stock Exchange. This research examines the difference current ratio, total debt ratio,debt-equity ratio, retun on asset and retun on equity before and after acquisitions. Researchers using T test in SPSS. Based on the result of the analysis which has been carried out by using paired simple t-test that debt to equity ratio has significant difference. 4 financial ratios are not significant differences, i.e current ratio, total debt ratio , retun on asset and retun on equity. Keywords: Financial ratios, Acquisition, Acquirer Abstrak Tujuan dari penelitian ini adalah menguji rasio keuangan pengakuisisi sebelum dan sesudah akuisisi. Pada penelitian ini mengukur rasio, yaitu rasio lancar, rasio hutang total, rasio hutang terhadap ekuitas, return terhadap aset dan imbal hasil ekuitas sebelum dan sesudah. Populasi adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia. Peneliti menggunakan alat bantu uji beda rasio sebelum akuisisi dengan sesudah akuisisi dengan uji T SPSS. Berdasarkan hasil analisis yang telah dilakukan dengan menggunakan paired simple t-test maka rasio hutang terhadap ekuitas memiliki perbedaan yang signifikan. Rasio keuangan lainnya tidak memiliki perbedaan yang signifikan, yaitu rasio lancar, rasio hutang total, retun pada aset dan imbal hasil ekuitas. Kata kunci: Rasio keuangan, Akuisisi, Pengakuisisi

PENGARUH PENDELEGASIAN WEWENANG TERHADAP KINERJA ORGANISASI Galih Fajar Muttaqin
Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively af- fects organizational performance.

EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rita Rosiana; Agus Solikhan Yulianto; Nurhayati Soleha
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index. Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah

Pengaruh Kualitas Informasi Akuntansi Manajemen, Efektivitas Administrasi Perpajakan Dan Kepatuhan Wajib Pajak Melalui Pengambilan Keputusan Manajemen Terhadap Penerimaan Pajak Daerah Andri Hasmoro Kusumo Broto
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Regional revenue department is organizing the affairs of government and public services in local revenue. Along with the change and development of information technology, leadership and information systems Revenue requires relevant and timely in its decision making. So as to improve organizational objectives that have been set previously . This study aimed to test empirically the effect of accounting information quality management , the effectiveness of tax administration and tax compliance simultaneously or partially ( directly or indirectly ) through management decisions to local tax revenue at revenue district / city in the province of West Java . The method used in this study is a survey method Explanation (Explanatory Survey Method) . The sample in this study is the overall population. This study was conducted in 26 Revenue Districts / Municipalities in the province of West Java . The data used is primary data and secondary data , then data collection is done through a questionnaire . The analytical method used is the Path Analysis (Path Analysis) . The results showed that simultaneous and partially Accounting Information Quality Management , Effectiveness of Tax Administration , Taxpayer Compliance and both direct and indirect (through management decisions) affect the Local Tax Receipts . Keywords : Information Management Accounting, Tax Administration, Taxpayer Compliance, Local Tax Revenues, Quality and Information systems Abstrak Dinas pendapatan daerah (Dispenda) adalah penyelenggara urusan pemerintahan dan pelayanan umum di bidang pendapatan daerah. Seiring dengan perkembangan teknologi informasi, pimpinan membutuhkan sistem dan informasi yang relevan dan tepat waktu dalam pengambilan keputusan. Sehingga dapat meningkatkan tujuan organisasi yang ditetapkan sebelumnya. Penelitian ini bertujuan untuk menguji secara empirik pengaruh kualitas informasi akuntansi manajemen, efektivitas administrasi perpajakan dan kepatuhan wajib pajak secara simultan maupun parsial (langsung maupun tidak langsung) melalui pengambilan keputusan manajemen terhadap penerimaan pajak daerah pada Dispenda Kab/Kota di Provinsi Jawa Barat. Metode yang digunakan dalam penelitian ini adalah Metode Survei Penjelasan (Explanatory Survei Method). Sampel dalam penelitian ini adalah keseluruhan populasi yang ada. Penelitian ini dilakukan pada 26 Dispenda Kab/Kota di Provinsi Jawa Barat. Data yang digunakan adalah data primer dan sekunder, kemudian pengumpulan data dilakukan melalui kuisioner. Metode analisis yang digunakan adalah Analisis Jalur (Path Analysis). Hasil penelitian menunjukkan bahwa secara simultan dan parsial Kualitas Informasi Akuntansi Manajemen, Efektifitas Administrasi Perpajakan, Dan Kepatuhan Wajib Pajak baik Langsung maupun tidak langsung (melalui pengambilan keputusan manajemen) berpengaruh terhadap Penerimaan Pajak Daerah. Kata Kunci: Informasi Akuntansi Manajemen, Administrasi Pajak, Kepatuhan Wajib Pajak, Penerimaan Pajak Daerah, Kualitas Sistem dan Informasi

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Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

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Journal Mail Official
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Editorial Address
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Location
Kab. serang,

Banten

INDONESIA