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Media Riset Akuntansi Auditing & Informasi

mraai
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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 6 Documents

Search results for , issue "Vol. 16 No. 2 (2016): September" : 6 Documents clear

PENGARUH MODAL INTELEKTUAL TERHADAP MANAJEMEN LABA RIIL DAN FUTURE STOCK RETURNS Tendy Wato
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the influence of Intellectual Capital (IC) on Real Earnings Management (MR) and Future Stock Returns (FSR) in the manufacturing companies listed in Indonesia Stock Exchange (IDX). The data used was obtained using multiple regression of 27 companies manufacturing for the period 2007 to 2013. Model IC using VAICTM of Pulic (2000), Model Manajemen Laba Riil (MR) of Roychowdhury (2006) and the FSR of Sloan (1996). Model analysis of the test data is performed by Multiple Regression. The results showed a partial effect on the IC to MR- PROD, MR-DISX and MR-CFO. IC has affect the FSR significantly. The overall results of this study support the theory resourced-based and knowledge-based. Research of Intellectual Capital (IC) is a new one in Indonesia, so that the data associated with the IC is still difficult to obtain. Also there is no official standard referenced in particular the Financial Accounting Standards (IFRSs) Indonesia in calculating the IC. The paper shows that intellectual capital is an important element affecting the future stock returns with real earnings management as intervening. The paper’s finding suggest that it is necessary to improve the transparency of the accounting information, so as to reduce real earnings management, especially in cash flow operation and improve earnings quality to some extent, which provides valuable reference for the company’s decision. This paper extends prior research by addressing the potential effects of IC on future stock returns with real earnings management as intervening. The findings reported in this paper provide novel insights to the empirical financial accounting literature.Keyword: Intellectual capital, real earning management, future stock returns.

PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN Temy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Earning growth is one of the company’s goals in accounting report. Dividend payment is assumed to have a link in the change of the profit in the following year. Pecking Order Theory revealed that a change in dividend will give a negative impact towards profit change. However, this statement contradicts to Zhou and Rulland’s research (2006) which showed that dividend payout has a positive impact towards profit change in the following year. This research is in accordance with signaling theory which describes that dividend is a reflection of a good performance from the company, thus, it will invite investors to increase their investment share. With the increase in the investment, the company is expected to expand and increase its profit.The research is conducted in Indonesia towards all emitents in the manufactory sub sector by taking 95 research samples from companies that paid dividend in 2007, 2008,2009, and 2010. The research type is quantitative research with double regression analysis instrument. The dependent variable is the change of profit while the independent variable is dividend payout. Variable controls in this research are ROA, leverage, and size.The result of the research shows that dividend payout does not significantly influence the change of profit even though the number of co-efficient regression is positive. ROA and leverage variables significantly influence the change of profit while Size variable does not significantly influence it. In the maturity and stable level, the company will find it hard to increase the profit even though dividend payment is high.Keywords: Earning growth,Profit, ROA, Leverage and Size.

PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Sistya Rachmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Tujuan penelitian untuk mengetahui pengaruh pengungkapan sukarela dan pengungkapan tanggung jawab sosial perusahaan terhadap koefisien respon laba dengan komite audit dan kualitas audit sebagai variabel pemoderasi. Sampel yang digunakan adalah 73 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014, sehingga jumlah observasi adalah 219. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode analisis data panel. Alat analisis yang digunakan untuk pengujian hipotesis adalah Eviews 8.0.Hasil penelitian pada model tanpa memasukkan variabel mederasi menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan terbukti memiliki pengaruh pada koefisien respon laba. Sedangkan pengungkapan sukarela dan variabel kontrol tidak memiliki pengaruh terhadap koefisien respon laba. Pada model pengujian dengan memasukkan variabel moderasi yg diproksi dng kualitas audit dan komite audit menunjukkan hasil bahwa semua variabel tidak signifikan.Kata Kunci :Pengungkapan sukarela, Pengungkapan Tanggung Jawab Sosial Perusahaan, Koefisien Respon Laba, Komite Audit, Kualitas Audit.

KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN Reskino ,; Nova Ninda Jufrida Sinaga
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure

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. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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.Keyword: Earnings, Operating Cash Flow, Asset Growth, Stock Return.

PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN Erliana Banjarnahor; Marieta Ariani
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in Bursa Efek Indonesia (BEI) or Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern. Keywords: Good Corporate Governance, Business Strategy and Company’s Going Concern.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official mraaifeb@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
mraaifeb@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA