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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. 7 No. 3 (2007): Desember" : 5 Documents clear
INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE Bambang Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1777.617 KB) | DOI: 10.25105/mraai.v7i3.746

Abstract

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu
EXPECTATION GAP MAHASISWA, AUDITOR DAN MANAJER TERHADAP SIKAP DAN KINERJA AUDITOR Etty M. Nasser; F. Agathasari Ayuningtyas. R
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1770.59 KB) | DOI: 10.25105/mraai.v7i3.760

Abstract

The objective of this research is to discover whether there are different perceptions among students, auditors and managers about the attitude and perfomiance of the auditors that can cause a condition that is known as expectation gap. This expectation gap includes the important aspects of the auditing process and the auditor's responsibility, the causes that influence the auditor's performance, the auditor's integrity to his client and the auditor's attitude to his client The questionnaire used in this research to collect data is the modification model from the Humprey, Moizer and S. Turley (1993) research questionnaire. Data are gathered through directly questionnaire, which collected from 120 respondents. There are 40 respondents from experienced auditor group from KAP, 40 respondents from finance managers as the audited result financial report user and 40 respondents from Trisakti students who majoring accountancy that have joined auditing class completely The tech-nique of convenience sampling is applied in gathering the data while the data are analyzed by using oneway ANOVA and Kruskal Waffis. The ANOVA test is used for analysis the normally distributed data and kruskal waffis test is used for analysis the abnormal distributed data. The result of this research shows that there are some differences in perceptions among the students, auditors and managers about the integrity and performance of the auditors for the first hypothesis. However, for the second, third and fourth hypothesis show no perception difference among the students, auditors and managers about the attitude and performance of the auditors.Keywords : Audito's performance, expectation gap, auditor's integrity
METODOLOGI RISET BAGI PERKEMBANGAN TEORI AKUNTANSI Michell Suharli
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1477.476 KB) | DOI: 10.25105/mraai.v7i3.761

Abstract

This paper explains development of accounting theory in the context accounting as a science. As a science, theory should developed by empirical research. In first portion we try to explain about relationship between research and theory. We explore how accounting can be a science. It should involve discussion and research in positive accounting theory. Then we descript classification of research, method, efficient market hypothesis and capital asset pricing models as resull of empirical research, and relationshrP between research, theory and practice in accounting. In conclusion we can understand that research methodology has important rule in development of accounting theoryKey Words: research methodology! theorizing, science, efficient market hypothesis, capital assets pricing model
ANALISIS FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA Eleonora Sofilda; Maryani ,
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.722 KB) | DOI: 10.25105/mraai.v7i3.762

Abstract

The objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measurement of capital structure, those are: Size, Tangibility Non Debt Tax Shiekls, ProNabiNy and Depre-ciation. Data analysis used in this paper is the financial statement of each bank and taken from their balance sheet. The data period started from year 2003 until year 2005. This paper finds that all independent variables affect dependent variable (capital structure) simultaneously and partially. Independent variable size Kt tangibility (X2), NDTS (X), and depreciation variable (X5) have insignificant effect to capital structure. Meanwhile, profitabil-ity variable (X.) has significant effect to capita/ structure.Keywords: Capital Structure, Banking Industry
PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT Henny Wirianata; Sofyan S. Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 7 No. 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1726.521 KB) | DOI: 10.25105/mraai.v7i3.763

Abstract

This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers' and accounting undergraduate students', especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting student

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