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From The PSUPedia

Template:Stats ATA is short for Attack Accuracy. It governs your ability to hit enemies using Melee Weapons and Ranged Weapons.

• Complementary stats: ATP
• Parallel stats: n/a
• Antonymous stats: EVP
• Requirement for: Ranged Weapons

Is increased by:

Equipment:

• Melee Weapons
• Ranged Weapons
• Arm Units

Temporary Buffs:

• Zodialide
• Megistalide
• Zodial
• Megistar

ATA vs ATP

ATA is often lowered on weapons with high ATP, as to balance things out. However, this often changes what weapon choice people use; some people, for example, may go wild for ATA (for example, they are a low accuracy race such as Beast), while others choose power. The argument has been going on since the game's predecessor, Phantasy Star Online; normally, people choose ATA over ATP.

Hit rate formula

You can find the hit rate formula in the Formulae article.