cover
Article Per Year (5 Year)
All
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
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. 25 No. 1 (2025): April" : 5 Documents clear
DOES GREEN SUPPLY CHAIN INNOVATION HAVE AN IMPACT ON REVISED FIRM VALUATION? Ario Wicaksono, Dading Damas; Rahardja, Liana; Florencia Irena Lawita; Euro Priasaddha Dhammika Lie
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19363

Abstract

This study investigates how green supply chain innovation affects corporate value. Accelerated industrial growth has contributed to rising air pollution levels, which in turn exacerbate global warming. As a response, companies can adopt environmental management accounting practices and adjust operational strategies to help address these challenges. However, academic discussions present differing views. Some argue that such initiatives enhance resource efficiency, while others contend that they incur substantial costs. This study employs a quantitative approach, utilizing secondary data sourced from the financial and sustainability reports of companies listed on the SRI-KEHATI index of the Indonesia Stock Exchange, with a sample of 24 companies during 5 year period. The analysis is conducted using multiple linear regression techniques. The research results show that green procurement innovation, green process innovation, and green product innovation have a positive effect on the value of the company that has undergone the latest modifications for not only product base, but service base need to be involve. The theoretical objective of this study is to contribute deeper understanding to the field of environmental accounting, with a particular focus on innovation within the manufacturing, mining, and service sectors. From a practical perspective, findings demonstrate how green practices can impact a company's overall value.  
THE EFFECT OF AUDIT TENURE, AUDITOR REPUTATION, FINANCIAL REPORT RESTAURANTS AND AUDIT ROTATION ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATING VARIABLE Ali, Ahmad; Bawono, Icuk Rangga; Primasari, Dona
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20900

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rotasi audit, restatemen laporan keuangan, audit tenure, dan reputasi auditor terhadap kualitas audit serta pengaruh faktor-faktor tersebut terhadap kualitas audit dengan biaya audit yang dimoderasi dan restatemen laporan. Penelitian ini menggunakan metode kuantitatif dengan populasi dalam penelitian ini meliputi auditor Akuntan Publik Jawa Barat sebanyak 79 responden yang diperoleh dari 47 KAP. Teknik analisis yang digunakan adalah asumsi klasik, regresi berganda, dan analisis regresi moderat dengan variabel moderasi. Hasil analisis data: (1) Audit tenure berpengaruh positif terhadap kualitas audit, (2) Reputasi auditor berpengaruh positif terhadap kualitas audit, (3) Restatemen laporan keuangan berpengaruh positif terhadap kualitas audit, (4) Rotasi audit berpengaruh positif terhadap kualitas audit, (5) Biaya audit memperkuat pengaruh audit tenure terhadap kualitas audit, (6) Biaya audit memperkuat pengaruh reputasi audit terhadap kualitas audit, (7) Biaya audit memperkuat pengaruh restatemen laporan keuangan terhadap kualitas audit, (8) Biaya audit memperkuat pengaruh rotasi audit terhadap kualitas
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANDA ACEH CITY Fitria, Nurul; Linda, Linda; Fuadi, Raida; Febriyanti, Maya
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19911

Abstract

Village fund management is both a responsibility and a challenge for village officials in ensuring proper allocation and utilization. The use of these funds must be transparent and accountable to both the government and the community to prevent mismanagement. This study aims to evaluate the village fund accountability by examining the influence of supervision, human resource competence, and community participation. The research surveyed 132 respondents, comprising village heads, secretaries, and finance officers from 44 villages in Banda Aceh. Multiple linear regression analysis was employed. The findings reveal that supervision and community participation positively affect the village fund accountability, whereas the competence of village officials has no significant effect.  
THE EFFECT OF TRADING DAYS AND SYSTEMATIC RISK ON STOCK RETURN VOLATILITY: STUDY OF LQ-45 COMPANIES ON THE INDONESIAN STOCK EXCHANGE DURING THE COVID-19 PANDEMIC Hendayana, Yana; Putra, Ivan Gumilar Sambas; Hertina, Dede
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20642

Abstract

This research aims to determine the effect of trading days and systematic risk on stock return volatility. This study is based on the phenomenon of trading day anomalies that often influence market movements, as well as the importance of understanding systematic risk in investment decision-making. This research is quantitative research with a causal design and uses multiple linear regression analysis. The research object is stocks included in the LQ-45 index. The research findings indicate that trading days and systematic risk have a significant effect on stock return volatility. These findings reinforce the growing literature on trading day anomalies and stock return volatility, and provide empirical evidence of the factors that influence stock volatility in different economic and market dynamics. The practical implications of this research suggest the need for risk management strategies tailored to volatile market conditions, as well as the consideration of using derivative financial instruments, portfolio diversification to protect stock value, and enhancing resilience against market fluctuations.
THE EFFECT OF CORPORATE GOVERNANCE (CG), PRODUCTION EFFECTIVENESS (PE), AND ENVIRONMENTAL SUSTAINABILITY (ES) ON COMPANY VALUE (CV) Yulias, Messia; Megawati Oktorina
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19901

Abstract

As a curious in finding out the variables essence on firm value amongst business conditions of global struggle in the influence of Covid-19. The aim of study is to prove whether Good Corporate Governance (GCG) as the ideology and foundation to actualize the production of business will effect to firm value, in which mediated with the effectiveness of production and moderated with the environmental sustainability compliance due to business sector. The research sample is the sector of primary consumer goods of the IDX during 2018-2020. And it special highlight to only those companies whose running the production, excluded distributors nor retailers. The research through purposive sampling, which collecting 93 data by running data system with macro v4.1 PROCESS. The results of empirical research reveal GCG increases the firm value. Though, GCG does not impact to production effectiveness. While production effectiveness has a positive impact to firm value but it does not impact to the mediation relationship between GCG and firm value. The results of the compliance of environmental sustainability is able in moderating the impact of GCG to firm value.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 25 No. 2 (2025): September Vol. 25 No. 1 (2025): April Vol. 24 No. 2 (2024): September Vol. 24 No. 1 (2024): April Vol. 23 No. 2 (2023): September Vol. 23 No. 1 (2023): April Vol. 22 No. 2 (2022): September Vol. 22 No. 1 (2022): April Vol. 21 No. 2 (2021): September Vol. 21 No. 1 (2021): April Vol. 20 No. 2 (2020): September Vol. 20 No. 1 (2020): April Vol. 19 No. 2 (2019): September Vol. 19 No. 1 (2019): April Vol. 18 No. 2 (2018): September Vol. 18 No. 1 (2018): APRIL Vol. 17 No. 2 (2017): September Vol. 17 No. 1 (2017): April Vol. 16 No. 2 (2016): September Vol. 16 No. 1 (2016): April Vol. 15 No. 2 (2015): September Vol. 15 No. 1 (2015): April Vol. 14 No. 3 (2014): Desember Vol. 14 No. 2 (2014): Agustus Vol. 14 No. 1 (2014): April Vol. 13 No. 3 (2013): Desember Vol. 13 No. 2 (2013): Agustus Vol. 13 No. 1 (2013): April Vol. 12 No. 3 (2012): Desember Vol. 12 No. 2 (2012): Agustus Vol. 12 No. 1 (2012): April Vol. 11 No. 3 (2011): DESEMBER Vol. 11 No. 2 (2011): Agustus Vol. 11 No. 1 (2011): April Vol. 10 No. 3 (2010): Desember Vol. 10 No. 2 (2010): Agustus Vol. 10 No. 1 (2010): APRIL Vol. 9 No. 3 (2009): Desember Vol. 9 No. 2 (2009): Agustus Vol. 9 No. 1 (2009): April Vol. 8 No. 3 (2008): Desember Vol. 8 No. 2 (2008): Agustus Vol. 8 No. 1 (2008): April Vol. 7 No. 3 (2007): Desember Vol. 7 No. 2 (2007): Agustus Vol. 7 No. 1 (2007): April Vol. 6 No. 3 (2006): Desember Vol. 6 No. 2 (2006): Agustus Vol. 6 No. 1 (2006): April Vol. 5 No. 3 (2005): Desember Vol. 5 No. 2 (2005): Agustus Vol. 5 No. 1 (2005): April Vol. 4 No. 3 (2004): Desember Vol. 4 No. 2 (2004): Agustus Vol. 4 No. 1 (2004): April Vol. 3 No. 3 (2003): Desember Vol. 3 No. 2 (2003): Agustus Vol. 2 No. 3 (2002): Desember Vol. 2 No. 2 (2002): Agustus Vol. 2 No. 1 (2002): April Vol. 1 No. 3 (2001): Desember Vol. 1 No. 2 (2001): Agustus Vol. 1 No. 1 (2001): April More Issue