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Media Riset Akuntansi Auditing & Informasi

mraai
Website

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 377 Documents

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RERANGKA PENGATURAN TEKNOLOGI INFORMASI UNTUK ORGANISASI DI INDONESIA Kridanto Surendro
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Integration ofinfonnation system in organization’s business is a critical thing in titr‘s inionnatrbn economy are. Hence, informatron system will no longerbe seen as an enabler to achieve organization's strategy, moreover, as an integral part of the strategy itself. To be able to gain competitive advantage, infonnation technology needs to be aligned with the organisation ‘s goal. Questions arise for organisation that implement information technology are how far the implementation of information technology has achieved the business goal? What is performance of informationtechnology processess in organisation? And what is the condition of information technology processess?This paper will explain about the development of information technology framework for organization in lndonesia. COBIT is used as a reference when develop this homework. The framework is developed through the observation over real implementation of infonnation technology in public hospital and university. Finally we found that the most important information technology processess are 20 processess.Keywords: framework, Information Technology Govemance. process. business

ENUJU REPOSISI PERAN INTERNAL AUDIT DALAM ERA GLOBALISASI Hery ,
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In the global era, it iis very important for a company to develop continuously a contemporary mnagement accounting technic that could hel achieve company's success factors (such as pmfitability customer satisfaction, etc). Some factors that generate changes in contemporary business environment are market growth and international trading.Much changes in the business environment for the past few year, had make the role of internal consultant will be needed in helping management to face and to win the global competitive. It is time for intemal auditor as a management consultant to expad their role, in manner to give strategic information and prime service for management. This role doesn't restrict on internal chekig only. Internal auditor have to perform fully their role and dute as an internal consultant. Internal consultant is highest expression in the role of internal auditor.Kata Kunci : Inte4nal audit, the global era, re-position of the role.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PROFESI AKUNTAN TERHADAP PRAKTEK EARNINGS MANAGEMENT Ishar Baharuddin; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the ethics of earnings management practice ofaccount- ing practioners, faculty, and students in Indonesia. Possible detenninants of the ethics, the personal moral philosophies (i.e. idealism and relativism), and the perceived role of ethics and social responsibility were empirically tested. Data for the study were collected from Trisakti university's students, faculty of universities in Jakarta, and auditors of accounting fi4ms in Jakarta. A multiple regression analysis was used to test the hypotheses. The findings indicate a positive relationship between idealism and social responsibility focus on long-term gains, and the ethical perception of earnings management.Keywords: Accounting ethics, earnings management, ethics determinants, per-sonal moral philosophies, social responsibility

PERSEPSI TOP EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT Hery .
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The Main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.The method that is used to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis .The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit, whether from aspects 'watchdog', audit tee performance, preventive, intemal consultant, or knowledge.Keywords: Internal audit, perception, public & private top executive

PENGARUH ECONOMIC VALUE ADDED DAN FAKTOR LAINNYA TERHADAP HARGA PASAR SAHAM Julianti Sjarief; Aruna Wirjolukito
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In financial management perspective, the objective of the firm is maximizing firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine parameter in measuring management performance. Acco4ding to many literature we know before, good perfonnance will absolutely increase value of stockholders'equity After ROl become famous parameter, nowadays managers look around for better measurement. EVA so far, become one of them and in many cases proved that objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-ment of management performance that puled by stock price. In regression method used, we simply find that EVA has advantage. Result from this study found that EVA does better status rather than leverage ratio and ages, that reflect firms' reputation before public.Keywords: EVA, DER, umurperusahaan, harga saham

ANALISIS PRICE BOOK VALUE RATIO SEBAGAI KEPUTUSAN INVESTASI : Penelitian Pada Bursa Efek Jakarta Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

PBV ratio can be used as at tool in fundamental analysis in determining of Investing strategy. Analysis of PBV ratio can help the investor to predict returns of an investment. This research is aimed to explore how PBV ratio relate to stock return, and how PBV ratio relate to fundamental factor of the company. Result of the research find that stocksthat is experienced undervalued will get higher returns and the stocks that is experienced overvalued will get lower retums.This research also analysed the fundamental factors that am predicted to have influence to PBV ratio. They are dividen policy (payout ratio), risk (beta), growth prospect (PAT-growth and EPS-growth) and profitability (ROE). None of these fac-tors that is consistently and significantly has influence to the PBV ratio.The research find that there is negative correlation between PBV ratio and stock return, that is consistent to the research held in many countries.Keywords: PBV ratio, fundamental analysis,investment strategy

ANALISIS HUBUNGAN ANTARA LABA AKUNTANSI DAN LABA TUNAI DENGAN DIVIDEN KAS Murtanto ,; Febby Feiruza Yuridya
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the msearch is to examine the relationship between ac-counting income and cash income with cash dividend of consumergood industrylisted in Jakarta Stock Exchange . This adopted correlational method, which determined whether there was relation orcorrelation between accounting income and cashThe variables understudy were accounting income, cash income and cash dividend. The sou4ce of this research data was secondary data, in the form of annual financial statement published by Pusat Referensi Pasar Modal Bursa Efek Jakarta . The analysis used were Spearman's Rank correlation coefficient.The result of the analysis and discussion revealed that there was positive and significant relationship between accounting income with cash dividend and cash income with cash dividend , where the accounting income has greater influence on cash &Mend compared with cash income.Keywords :Accounting income, cash income, cash dividends.

PERSEPSI AKUNTAN DAN MANNER TENTANG ETIKA BISNIS Yvonne Augustine S.
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The fuction of accountant and manager was different so there maybe differences perception in understanding and practising the Business ethics. This research uses 148 Public Accountant, Management Accoountant and Educa-tional Accountant and Managers, total 317 respondentsThe reliability test of Business Ethics range from 0,87 - 0,93 and the validity was above significancy level 0-05 the data was distributed normally. This research found that there was no differences between Accountant and manager perception on under-standing and practicing businees ethics.Keyword: Business Ethics, accountant and manager perceptions

ANALISIS HUBUNGAN PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR AUDITOR PADA KAP : PENGUJIAN PENGARUH GENDER Murtanto .; Mery Andryani
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research observed the effect of gender difference to the organizational expe-rience, performance evaluation and career outcomes in accounting firm. This research also observed the relationship between variable of organizational experience and variable of performance evaluation, and relationship between variable of performance evaluation and variable of career outcomes. The integration is put into research model that was adopted from Greenhouse et al. (1990).The samples of this research are auditors and supervisors working in major account-ing firm. Data from the samples were obtained through questionnaires. The test of hypothesis used Analysis of Variance (ANOVA) and correlation test.The result of the research shows that in terms of organizational experience, perfor-mance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evalua-tion, and also between variable of performance evaluation and variable of career outcomes.Keywords: gender, job satisfaction, organization accountant, career outcomes.

PENGARUH KESESUAIAN STRATEGI INOVASI DENGAN SISTEM KONTROL TERHADAP KINERJA KEUANGAN Sri Hartono
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this study is testing of effect between product innovation strategy, process novation with operational control system to companies financial performance used Internal nsistencyAppmach.he collecting data by questionnaire via direct mail to 475 manufacturing companies director from ind of industries in Indonesia. The return of questionnaire are 63. The result of study shows here is an effect between product innovation strategy and process innovation strategy with •ntrol system to financial performance.Key words: Internal Consistency, Inovasi Produk, lnovasi Proses, Sistem Kontrol perasional Kinerja Kuangan

Page 16 of 38 | Total Record : 377

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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

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

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