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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 13 No. 3 (2013): Desember" : 5 Documents clear
STUDI HUBUNGAN SURPLUS FREE CASH FLOW TERHADAP KECENDERUNGAN MELAKUKAN EARNINGS MANAGEMENT PADA BADAN USAHA SEKTOR MANUFAKTUR DI BEI PERIODE 2010-2011 Cecilia Liony Surya; Stevanus Hadi Darmadji; Aurelia Carina Sutanto
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.779 KB) | DOI: 10.25105/mraai.v13i3.1745

Abstract

The purpose of this study is to examine the relationship between surplus freecash flow (SFCF) and earnings management. This study argues that managersin companies with low growth and high surplus free cash flow tend to usediscretionary accounting accrual (DAC) to offset negative earning related to their investments with negative net present value (NPV). Besides that, we expect that the positive relationship between surplus free cash flow (SFCF) and earnings management is moderated by audit quality and institutional shareholder. This research uses quantitative approach with 205 companies listed in Bursa Efek Indonesia for the year 2010 – 2011 as a sample. The findings of this research show that there is positive significant relationship between high SFCF in company that has low growth with earnings management. This study failed to proof that audit quality and institutional shareholder moderate the relationship between high SFCF and earnings management.
DAMPAK SERVICE ENCOUNTER QUALITY TERHADAP SERVICE VALUE EVALUATION: STUDI PADA HIGHER EDUCATION SERVICE Fatik Rahayu
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.91 KB) | DOI: 10.25105/mraai.v13i3.1746

Abstract

This paper aims to examine the impact of service encounter quality on service value evaluation within a higher education context, especially in class learning process. Service encounter quality was approached with three dimensions, they are : instructor interaction competencies, instructor task competencies and student interaction competencies. Service value evaluation in this study was called as learning experience value. Some qustionares were distributed to 306 students in some classes. The data were analysed with multiple regression. The result showed there are significant impacst of the three dimensions of service encounter quality on the learning experience value.
PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.797 KB) | DOI: 10.25105/mraai.v13i3.1748

Abstract

This study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditors, internal auditors and external auditors in Jakarta. Fraud schemes are classified into three groups, cheating scheme of corruption, misappropriation of assets and fraudulent financial statements.Research results revealed that the majority of the auditors have to understand the fraud scheme with a good criteria, in the scheme of corruption, misappropriation of assets and fraudulent financial statements.
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA) Trismayarni Elen; Sekar Mayang Sari
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.754 KB) | DOI: 10.25105/mraai.v13i3.1749

Abstract

This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents.These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit.
PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011 Yulius ,; Yuliawati Tan
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.457 KB) | DOI: 10.25105/mraai.v13i3.1750

Abstract

The objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset growth have not significant effect to stock return both when those variabels is tested separately or silmutaneously.This result show that earnings, operating cash flow and asset growth are not only the one to be the basis of consideration for investor to make investment to get the stock return. Therefore, for making investment, investor should consider other factors which effect the firm’s stock return as macro economics and politics. Furthermore, from this result, be expected an improvement of quality financial statement which addopted IFRS.

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