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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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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)
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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. 9 No. 3 (2009): Desember" : 5 Documents clear
PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah) Hj. Falikhatun ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.216 KB) | DOI: 10.25105/mraai.v9i3.730

Abstract

The objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn 't different.Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender.
AUDIT TEKNOLOGIINFORMASIATAS PHYSICAL SECURITY CONTROL DAN LOGICAL SECURITY CONTROL SERTA PENENTUAN KONDISI SECURITY RISK STUDI KASUS: PT TALC INDONESIA Inggrid ,; Rizka I. Arfianti; Viany Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1346.414 KB) | DOI: 10.25105/mraai.v9i3.733

Abstract

AbstractThe fast growth of technology has an impact to the accounting field. This relates to the term of information technology (17) auditing. One of the risI6 of using information technology in business which can be fatal enough i fignored is security risk Security risk can be reduced by security controls which include physical security control and logical security contra Information technology auditing is the process of collecting and evaluating evidence to determine whether or not a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources. efficiently. Security risk is a potential threat which may endanger the company's assets, especially in the case where it is one of the impacts of IT implementation in a company.Physical security control is a security control designed by an organization or company to protect the physical facility of information technology infrastructure. Logical security control is a security control designed by an organization or company to protect the information technology infrastructure that is invisible in character, such as corporate data and computer software by means of logical function (by using ID password, hand key, fingerprint, and retina scan). The research method is descriptive analysis method, a research method which systematically, actually, and accurately describes concerning facts, characteristics, and also the relation between the phenomenon being studied (that is the application of physical and logical security control at PT Talc Indonesia). Data collecting techniques include observation, interviews, questionnaires, and documentation.Research result shows that environmental control is effective (68.75%), physical security control is not effective (26.92%), and logical security control is categorized as effective enough (42.22%). In conclusion, the condition of security risk in PT Talc Indonesia is at a risky level because according to this research, there is still an ineffective control (that is the practice of physical security control). Meanwhile, the practice of logical security control at PT Talc Indonesia is determined as effective enough.Keyword: audit, information technology, security control, security risk
ANALISIS KINERJA SAHAM EMITEN DAL AM PERIODE SATU TAHUN SETELAH PENAWARAN PERDANA Yusef Widya Karsana
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.072 KB) | DOI: 10.25105/mraai.v9i3.736

Abstract

AbstractThe objective of this research is to examine short term performance of stock price after Initial Public Offering (IPO) in Indonesia, and also to know whether there are differences between weekly stock price performance and monthly stock price performance. The stock price performance is measured by abnormal return and wealth Relative. This research is an empirical study for the companies which performs IPO in the period of2000 to 2006. Re> ult of the analysis shows that all period tested, weekly performance and monthly performance, are outperformed. The comparation of the performance shows that weekly stock price performance is higher than monthly stock price performance.Keywords .'Initial Public Offering, weekly stock price performance, monthly stock priceperformance, abnormal return, wealth relative
HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL Mohamad Nasir
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.114 KB) | DOI: 10.25105/mraai.v9i3.737

Abstract

This research objective is to study the effect of budget adequacy, organizational commitment, and motivation on the relationship between budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in Indonesia.and its' colleted by using questionnaire. Data analyzed by using structural equation model. This study found that budget participation have positive influenced on budget adequacy, but negative influence on organizational commitment. Budget participation have positive influenced on motivation but not significant. Budget participation have positive influenced on managerial performance. Budget adequacy have negative on managerial performance. Organizational commitment have positive influenced on managerial performance. Motivation have positive influenced on managerial performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational commitment, and motivation. The future research suggests it can be used by measurement model.Keywords: budget participation, budget adequacy, organizational commitment, motivation, managerial performance, structural equation model.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Rosna K. Harahap; Dwi Mradipta Jiwana
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1611.417 KB) | DOI: 10.25105/mraai.v9i3.738

Abstract

The objective of this research is to know whether inventory variability, company size, Leverage, gross profit margin, current ratio, inventory intensity and cost of goods sold variability are factors that influence the choice of inventory accounting method in manufacturing companies listed at Jakarta Stock Exchange. The samples are 36 listed manufactured company at Jakarta Stock Exchange during 2002-2006 which selected using purposive non random sampling. Data analyzed methods used are univariate test using Mann Whitney and t-test and multivariate test using logistic regression method. The result of univariate test is that inventory variability, company size, Leverage, current ratio, inventory intensity and cost of goods sold variability of companies using FIFO method differ than those are from companies using average method. However, gross profit margin of companies using FIFO method is the same as the profit margin of companies using average method. The result of multivariate test shows that company size, current ratio, inventory intensity, and cost of goods sold variability influence the choice of inventory accounting method. In contrary, inventory variability, Leverage, and gross profit margin of companies using FIFO method have no influence to companies using average method.Keywords: Inventory Method, Inventory Variability, Company Size, Leverage, Gross Profit Margin, Current Ratio, Inventory Intensity, Cost of Goods Sold Variability.

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