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[Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten) ]]>
<![CDATA[Mazda Eko Sri Tjahjono]]>;
<![CDATA[Dewi Robiatul Adawiyah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6165
<![CDATA[This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria according to the research needed with senior auditor in inspektorat provinsi banten area as respondents. The data are collected by distributing questionnaires to the respective respondents. The method of analysis is multiple regression analysis. The data in this research is processed by using software SPSS version 23 (Statistical Product and Service Solution). The results of this research reveals that auditor competence has significantly positive effect on audit quality, auditor experience has significanly positive effect on audit quality and auditor motivation has significantly positive effect on audit quality]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017) ]]>
<![CDATA[Nada Lisdara]]>;
<![CDATA[Roni Budianto]]>;
<![CDATA[Roza Mulyadi]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.5423
<![CDATA[This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Arinda Ayu Ananthy]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v12i2.6218
<![CDATA[This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements. By using the population of all sub-districts in the Serang city government using a questionnaire at the leadership and financial management staff at the district level. The data processing method uses Partial Least Square (PLS) software as a differentiator from previous research. The results showed that there was a positive and significant effect between the SAP implementation variables on the quality of financial statements as indicated by the original sample estimate value of 0.421 and t-statistics of 3.567 (greater than t-table, ± 2.750). Whereas the relationship between SIA and the quality of financial statements based on data processing obtained, has a positive and significant relationship as indicated by the original sample estimate value of 0.644 and t-statistics of 6.315 (greater than t-table, ± 2.750).]]>
<![CDATA[Analisis Jalur Struktur Modal Dan Nilai Perusahaan Dengan Metode Trade Off Theory ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Cucu Nurjanah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.7564
<![CDATA[This study aims to determine the path analysis of capital structure and firm value with the trade off theory method in LQ45 companies listed on the Indonesia Stock Exchange Period 2016-2018. The study was conducted using quantitative methods with an associative approach. The study population numbered 59 companies and 29 companies were sampled using purposive sampling. The study was conducted at LQ45 companies listed on the Indonesia Stock Exchange Period 2016 to 2018. Data was collected with the 2016-2018 Financial Statement, and analyzed with SPSS version 25. Based on the results of the study it can be concluded that: 1) there is an effect of profitability on firm value 2) there is an influence company size on firm value 3) there is an effect of profitability on capital structure 4) there is an effect of firm size on capital structure 5) there is an effect of capital structure on firm value 6) there is no effect of profitability on firm value through capital structure 7) there is no influence on company size to the value of the company through capital structure.]]>
<![CDATA[Pengaruh Intelectual Capital terhadap Penerapan Corporate Governance ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Gita Puspita]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.8037
<![CDATA[This research aims to determine the effect of intellectual capital on the implementation of corporate governance. The object of this research is a Sharia Commercial Bank in Indonesia and registered at Bank Indonesia in the period 2011-2016. The number of samples is determined based on the criteria (purposive sampling), so 57 ( fifty seven ) samples which have met the criteria. The analysis technique used is simple linear regression analysis. Based on the results of simple linear regression analysis with a significance level of 5% so that it shows the results of research namely that there is an influence of intellectual capital on the application of corporate governance in Islamic Commercial Banks in Indonesia.]]>
<![CDATA[Pengungkapan Pengendalian Internal : Esensi Komisaris Independen dan Struktur Kepemilikan Industri Perbankan di Indonesia ]]>
<![CDATA[Agus Ismaya Hasanudin]]>;
<![CDATA[Dadan Ramdhani]]>;
<![CDATA[Andry Dwi Fajar]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.7570
<![CDATA[This study aims to examine the influence of independent commissioners on the disclosure of internal controls with ownership structure as a moderating variable.This study uses the sempel of the banking industry sector in Indonesia during 2013-2018. The sampling method used in this study is purposive sampling, the number of companies that made sempel this company is 119 companies with observations for 3 years. Data processing used by researchers is multiple regression analysis.The results of this study show that independent commissioners negatively affect the disclosure of internal controls, while the government ownership structure strengthens the influence of independent commissioners on disclosure of internal controls and private ownership structure weakens the influence of independent commissioners on the disclosure of internal controls]]>
<![CDATA[Optimalisasi Pelaporan Saldo Kas di Bendahara Pengeluaran oleh Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta II dengan Pendekatan Soft System ]]>
<![CDATA[Ria Dewi Ambarwati]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.8038
<![CDATA[This research discusses the optimization of cash balance report in Disbursing Treasurer by KPPN Jakarta II. This study is a qualitative research with soft system methodology approach. The objective of this study is to identify the problems faced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and to formulate recommendations to solve the problems. This research shows some problems such as noncompliance, lack of coordination, ineffective sanctions, and emergence of idle cash. Several recommendations resulted from this research are to conduct assessment for work unit performance, to enhance employee’s competence, to establish internal reconciliation team and monitoring system of cash balance in Disbursing Treasurer.]]>
<![CDATA[Pengaruh Kapabilitas Teknologi Informasi Terhadap Kinerja dan Nilai Perusahaan ]]>
<![CDATA[Rita Rahayu]]>;
<![CDATA[Silfia Riski]]>;
<![CDATA[Verni Juita]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.4829
<![CDATA[The main objective of this study is to investigate the impact of information technology (IT) capabilities on firm performance and firm value. In this study the firm performance is measured by ROA and ROS, while the firm value is measured by Tobins Q. The matched sample comparison method is used to select the sample. In this regard, there are two groups of sample, which are the firms with superior IT capabilities and the firms that have not superior IT capabilities (as a control group). The firms that have been awarded by TOP IT & Telco Award were classified as the firm with superior IT capabilities. By using independent t test, it is found that there is no difference in firm performance and firm value between the firms with superior IT capabilities and the firms in control group. Therefore, it is found that there is no relationship between IT capabilities and firm performance and firm value ]]>
<![CDATA[Faktor-Faktor Yang Memperkuat dan Memperlemah Nilai Perusahaan ]]>
<![CDATA[Akhmadi Akhmadi]]>;
<![CDATA[Bambang Mahmudi]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.7726
<![CDATA[This study aims to build a research model to overcome the gap that occurs in the effect of dividend policy on firm value by including profitability as a moderating variable. The population of this research is 69 companies. While the sample is determined by 20 companies in the LQ-45 index, determined by purposive sampling technique, data analysis using descriptive statistics, regression moderating analysis, classic assumption test, partial test and moderation test. The results of the study prove that dividend policy has a significant direct relationship to the value of the company. Likewise, the profitability performance of companies in the LQ45 index has a significant directional relationship. Profitability performance in companies in the LQ45 index is not a variable that can provide a strong response either to the strengthening or weakening of dividend policy and corporate value.]]>
<![CDATA[Pengukuran Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Shariah Maqashid Index (SMI) Tahun Pelaporan Keuangan 2013-2017 ]]>
<![CDATA[Anny Widiasmara]]>;
<![CDATA[Wulan Retnowati]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.7016
<![CDATA[This research was conducted using the analysis of the concept of sharia maqashid index with an empirical study approach. The object of this study is Islamic banking in the Southeast Asian region, especially Indonesia and Malaysia. The results obtained from this study are the Malaysian Islamic Commercial Banks and the Indonesian Sharia Banking System still have an average performance value above Malaysia. This was obtained from the results of the assessment with maqashid shariah index and the SAW (Simple Additive Weigting) method that the majority Islamic Commercial Banks in Indonesia had the best performance at 46.22% banks, while the majority Islamic Commercial Banks in Malaysia amounted to 43.15% banks. However, from the total assessment of all performance indicators it was found that all assessment results per year and all performance indicators obtained showed that the financial performance of the Malaysian Islamic Commercial Banks was better overall with an average total rating of 1.348354 points while the total average value of the Indonesia Islamic Commercial Banks is 0.63564 points. ]]>
