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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
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Search results for , issue "Vol. 25 No. 2 (2025): September" : 5 Documents clear
CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL PERFORMANCE AS DETERMINANTS OF FINANCIAL DISTRESS IN CONSUMER NON-CYCLICALS AND CYCLICAL FIRMS Kesumo Wardhani, Nurhastuty; Pratama, Aditya Yoga; Emelia Sari
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.16878

Abstract

This study aims to test and analyze the relationship and influence by using the independent variables, namely corporate governance and performance intellectual capital against financial difficulties. The corporate governance variable is measured by ACGIX, the performance variable intellectual capital is measured by total intangible assets, and financial distress is measured using the Beneish Z-Score. This study uses secondary data, namely annual financial reports. The sample used is the company consumer noncyclical and consumer cyclical listed on the Indonesia Stock Exchange in the period 2016 - 2021. The total sample selected was 260. The sampling technique used was purposive sampling. The method used in this research is panel regression analysis. The results of the analysis of this study indicate that corporate governance variables have a positive effect on financial difficulties, and performance variables intellectual capital have a positive effect on financial distress. It is hoped that this research can become a reference for further research as well as a basis for practitioners in making business decisions and for regulators to become the basis for making regulations in terms of the variables studied.  
PERFORMANCE ANALYSIS OF VALUE AND GROWTH INVESTING IN THE INDONESIA STOCK EXCHANGE Pardomuan; Busnetty, Ida; Triadji, Iwan
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19539

Abstract

Value dan growth investing sangat sering diperbandingkan. Penelitian ini bertujuan untuk menganalisa secara mendalam perbedaan kinerja dari indeks IDX Value30 dan IDX Growthh30 yang mewakili value dan growth investing di Indonesia. Membandingkan kinerja sharpe ratio dan model APT untuk menentukan pengaruh dari faktor-faktor seperti stock selection, market timing, inflasi, kurs IDR/USD, dan  yield obligasi pemerintah 5 tahun. Perbedaaan rata-rata sharpe ratio diuji menggunakan independence sampe t-test. Model APT dianalisa dengan GARCH(1,1). Data dari IDX Value30 dan IDX Growth30 dalam penelitian ini dibatasi antara 30 Januari 2014 sampai dengan 30 September 2022. Kebaruannya adalah sebuah penelitian komprehensif yang membandingkan kinerja dari value dan growth investing menggunakan sampel IDX Value30 dan IDX Growth30 yang belum pernah dilakukan sebelumnya. Penelitian ini menyimpulkan bahwa sharpe ratio dari IDX value30 dan IDX Growth30 semuanya adalah positif, tetapi tidak berbeda secara signifikan. Baik IDX Value30 dan IDX Growth30 tidak memiliki kemampuan stock selection dan market timing. Kurs IDR/USD memiliki efek negatif yang signifikan dan 5-year Government Bond Yield memiliki efek positif yang signifikan pada IDX value30. Tidak ada faktor-faktor makroekonomi yang memiliki efek yang signifikan terhadap IDX Growth30. Secara umum IDX Value30 lebih unggul dibanding IDX Growth30, namun keduanya dapat digunakan sebagai referensi oleh investor dan Manajer Investasi.
HOW 'BLUE' DO MARINE AND FISHERIES COMPANIES SUPPORTING SDG 14? Fadillah, Haqi; Yudi
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19717

Abstract

The aim of this study is to identify whether the aquaculture and wild fisheries sector entities in Indonesia have fully disclosed the blue economy report. The utilisation of descriptive analysis and content analysis is employed to quantify the extent of blue economy disclosure in annual reports. The technique used is the scoring technique from the indicators of Law No. 32 of 2014 regarding Maritime which was last amended into Law Number 11 of 2020 regarding Job Creation in the Maritime and Fisheries Sector and GRI 13: Agriculture, Aquaculture and Wild Fisheries. The study result shows that the average disclosure is only in narrative and numerical form. Entities have not presented it using tables, graphs, or trends. The disclosure score, which is still very minimal, indicates that these companies have not based their sustainability report preparation on Law Number 11 of 2020 and GRI 13.
THE VALUE RELEVANCE OF FINANCIAL INFORMATION AND NON FINANCIAL INFORMATION:  SUSTAINABILITY REPORTING AND GREEN ACCOUNTING IN INDONESIA Puspa, Dwi Fitri; Novianti, Neva; Nazaruddin, Ietje
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.21980

Abstract

This study examines the value relevance of financial and non-financial information in the Indonesian capital market. Specifically, it aims to: (i) assess the value relevance of financial information represented by earnings and book value; (ii) evaluate whether non-financial information, proxied by sustainability reporting and green accounting practices, is value-relevant; and (iii) investigate the effect of green accounting on earnings sustainability. The sample comprises 69 consumer non-cyclical companies listed on the Indonesia Stock Exchange, covering the Food & Staples Retailing, Beverages, Processed Foods, Agricultural Products, Tobacco, Household Products, and Personal Care Products sectors during the 2018–2022 period. Using a regression-based framework grounded in the Ohlson (1995) valuation model and an earnings persistence approach, this study analyzes the association between accounting information, firm value, and earnings sustainability. The findings indicate that financial information, namely earnings and book value, is value-relevant and significantly explains variations in market value. In contrast, non-financial information in the form of sustainability reporting and green accounting does not exhibit value relevance. However, green accounting is found to have a positive effect on earnings sustainability, suggesting an improvement in earnings quality. These results provide important implications for investors and regulators regarding how the Indonesian capital market evaluates sustainability-related disclosures and green accounting practices, particularly from the perspectives of value relevance and earnings persistence.
STRATEGIC LEADERSHIP AND SUSTAINABILITY: THE ROLE OF CEO CELEBRITY IN PROMOTING GREEN INNOVATION Chandra, Budi; Ivone; Tanujaya, Kennardi; Surny
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.23365

Abstract

This study aims to investigate the impact of CEO celebrity status on green innovation (GI) adoption in companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study applies empirical analyses to examine the relationship between high-profile leadership and sustainability practices. Regression analyses and robustness tests, including coarsened exact matching (CEM), were used to ensure the validity of the findings. The results show that companies with celebrity CEO celebrity have higher rates of GI adoption compared to companies without CEO celebrity, emphasising the influential role of CEO visibility in advancing corporate sustainability initiatives. The findings support the Upper Echelon Theory (UET) which states that the characteristics of top executives influence strategic decisions. The implication is that companies should utilise the public profile of their leaders to strengthen environmental initiatives and build stakeholder trust. Limitations include the geographical focus on Indonesia and the use of a binary indicator for CEO celebrity status. Future research should look at other markets and use more detailed measurements for a clearer understanding.

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