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Media Riset Akuntansi Auditing & Informasi

mraai
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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 382 Documents

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PENGARUH FAKTOR KLIEN DAN FAKTOR AUDITOR TERHAD AP AUDITOR CHANGES Sebuah Pendekatan dengan Model Kontijensi RPA (Recursive Model Alogarithm) Aida Ainul Mardiyah
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study intends to identify the effects of client-related factors and auditor-related factors on the auditor changes. Data is selected using random sampling and purposive sampling. The data collection is performed using mail survey and archaival. The statistic method used to test the hypotheses is regression analysis and RPA (Re-cursive Partitioning Algorithm) model.The study results are as follows: first, The results provide support for the hypothesis that ctient-related factors and auditor-related factors on the auditor changes; second, the normal data test and non response bias using t-ba shows an insignificant result This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 and BG (The Breussh-Godfrey) r = 0 which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.Keywords: RPA (Recursive Partitioning Algorithm), client-related factors, auditor-related factors and auditor changes

ANALISIS TINGKAT KESEHATAN BANK DAN LUAS PENGUNGKAPAN PERISTIWA SETELAH TANGGAL NERACA PADA LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BEJ Juniati Gunawan; Purnama S. Dewi
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Banking and monetary policy play an important role in Indonesian economic development. Many people and organizations are using banking services to save their money or make loans. Therefore, the most important thing that must be done by bank is keeping people's trust to monetary system, through its close relationship with the coor-dinators and government institutions.To support the success of trustworthy and sound banking industrial develop-ment in Indonesia, it's needed a complete, accurate, and reliable information about many things of banking activities. Subsequent event disclosure is one of the most important information disclosure that should be disclosed in annual banking report, because it's very useful for an auditor to determine whether there're something material that will be able to influence valuation or appraising of financial statements are being audited.The aim of this paper is to analyze sound banking standard and disclosure level of subsequent event on annual banking reports which are listed in Jakarta Stock Exchange, in 31 December 2001.The research methodology that used is co-relational descriptive analyses by getting data from annual banking reports in Jakarta Stock Exchange library. The result is there are a positive correlation between sound banking standard and disclosure level of subsequent event. But its correlation is very weak because the score is only 0.25. Meanwhile, 6.37% score of R square shows that subsequent event disclosure is more influenced by another factors besides sound banking standard.Keywords: Sound banking standard, disclosure level, subsequent event, annual banking reports.

PENGARUH FREE CASH FLOW TERHADAP UTANG Heru Nurwahyudi; Aida Ainul Mardiyah
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to analysis and giving the empirical evidence about the free cas flow and the effect of it for debt policy of public companies in Indonesia. This research was using 66 samples of manufacturing companies in the year 2000 and 90 sample of manufacturing in the year 2001. This sample was elected based on purposive sampling, the hypothesis test is the simple tinier regres-sion.The result of this research showed that hypothesis were suppo4ted, there are influence of free cash flow to the debt policy. In the agency relationship there is differences interest between the principal and the manager also created agency problems that finally also create agency cost. In the shareholders (agents) point of view, this can be minimize by the third party (debtho!der) whose come by the debt policy. Increasing financing with debt will reduce the conflict between the sharehold-ers and the management.Keywords: Free cash flow, debt

PERSEPSI AKUNTAN, PUBLIK PRIA DAN WANITA TERHADAP ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK WANITA Yvonne Augustine S.
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The history of women role in accounting reflected a long struggle to over-come the barriers of rigid social structures, discrimination, misconception and con-flicts between the demands of motherhood and career The accounting profession today acknowledges the issues on women in the workplace and remove remaining barriers to their mobility.This study gathers empirical evidence on the perception of professional pub-lic accountant on a number of important issues related to women in public accoun-tant. This study discusses the different perception between the gender groups of respondents toward women accountants issues.The respondents were 73 of male public accountants and 87 female public accountants. This data was analyzed using validation of Spearman correlation, Cronbach Alpha fortesting reliability, normal Kolmogorof Smimov, and Mann Whitney U-test hypothesis.The results show that there was no significant difference between the per-ception ofmale and female public accountant toward theirtreatment. However there were different perceptions in regard to opportunity, acceptance, commitment, and special accommodations.Keywords: Perception issues, gender, female public accountant

APAKAH METODE FIFO DAN RATA-RATA MEMANG BERBEDA : Bukti Empiris dari Bursa Efek Jakarta Syukriy Abdullah; Muslim A. Djalil
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to examine and give the empirical evidence of differences between FIFO (first-in, first-out) and average by inventory variability, firm size, leverage, current ratio, and gross profit margin at manufacture companies that listed at BEJ. By using 65 companies sample (12 FIFO company's and 53 averages company's) which choose by purposively. This research found that no differences between both method. This make advance question, why the company choose FIFO or average method, while both of method are no differences.Keywords: Supply method, supply, variability, company size, leverage, current ratio, gross profd margin.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI Rossje V. Suryaputri; Kerna la Wardhany
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The main objective ofthis study is to obtain evidence whether manager choices to depreciation methods, is related and affected by firm's size, leverage ratio, and account-ing ROA. It' is assumed that manager in the small company with high leverage ratio, and decreasing trend of accounting ROA preferred to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the repotted earning by using double declining balance or accebrated depreciation method.This study was conducted byselecting of 129 publiclisted manufacturing compa-nies. The firm's size was detennined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating pinfit to average of total assets. The study concludes that there was a positive correlation between leverage ratio and the choice of depreciation method. On the contrary, there was no correlation between the firm's size and accounting ROA with the choice of depreciation method. There was an effect of leverage ratio to the selection of depreciation method. On the other hand, there was no effect between the firm's size and accounting ROA to the selection of depreciation methodKeywords: Depreciation method, firm size, leverage, ROA

KONTROVERSI PENGENAAN PAJAK PENGHASILAN ATAS TRANSAKSI VALUTA ASING Solihin Makmur Alam
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Article 4 section (1) Income Tax Law No. 17 / 2000 introduces what does the mean of Tax Objects. According to this article, Tax Objects shall be income, namely every kind of addition to economic capacity received or eamed by Taxpayers, derived both from Indonesia and outside Indonesia, which may be used for consumption or addition to property of the Taxpayers concerned, in whatever name or form.Income is the amount that a person can consume during a period of time and be as well-off at the end of the time as it was at the beginning. In other words, income is the amount that a person can be consumed without encroaching upon the capital.Moreover, income tax objects are very kind of addition to economic capacity, on the other hand, foreign exchane purchase transaction is an equity conversion in one form to another form which has the same value with it beginning equity. Thus, in this transaction , there is no addition to economic capacity received or earned by taxpayers. That's why, income tax deemed to foreign exchange purchase trasaction is not appropriate, because it will break the essence of source of law of income tax itself, that is income tax law No. 17/2000Keywords: Fiscal Stabilisation, tax object, Income, income tax deemed to foreign exchange purchase transaction.

ANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II Yogi Prasetyo Nugroho; Basuki Basuki; Zaenal Fanani
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

SPAN merupakan sub-program dari program reformasi keuangan publik terbesar dalam sejarah di Indonesia yakni Government Financial Management and Revenue Administration Project (GFMRAP). Proses pencairan dana APBN meruupakan salah satu proses yang dilaksanakan oleh SPAN dengan nama manajemen pembayaran. Penelitian ini bertujuan untuk mengidentifikasi permasalahan terkait proses pencairan dana APBN pada SPAN. Penelitian ini menggunakan metode kualitatif deskriptif yang dilakukan pada wilayah pembayaran KPPN Jakarta II.Hasil analisis data menunjukkan bahwa terdapat berbagai kendala dalam proses pencairan dana APBN pada satuan kerja di wilayah pembayaran KPPN Jakarta II. Hal-hal yang dianalisis adalah pada volume pencairan dana APBN, mutu pencairan dana APBN, dan proses bisnis pencairan dana APBN yang kemudian diturunkan menjadi rumusan kebijakan terhadap kendala dan permasalahan yang dihadapi pada proses pencairan dana pada APBN pada KPPN Jakarta II.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MELALUI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MEDIASI Hindira Widiastri
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menguji apakah partisipasi penyusunan anggaran berpengaruh terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi pada kantor pertanahan kabupaten/kota di seluruh Jawa Timur. Populasi dalam penelitian ini adalah para eselon IV di 39 Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur dimana terdapat 6 pejabat eselon IV pada masing-masing Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur. Sampel dalam penelitian sebanyak 113 responden yang diperoleh dengan cara menggunakan purposive sampling yaitu pengambilan sampel yang terbatas pada jenis orang tertentu dimana orang tersebut dapat memberikan informasi yang diinginkan karena mereka memiliki atau memenuhi kriteria yang ditentukan oleh peneliti. Sumber data dalam penelitian ini menggunakan data primer yaitu berupa kuesioner dan data sekunder berupa laporan mengenai realisasi kinerja. Penelitian ini menggunakan path analysis untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja, partisipasi penyusunan anggaran berpengaruh positif terhadap sistem akuntansi manajemen, sistem akuntansi manajemen berpengaruh positif terhadap kinerja dan partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi.

PERAN MEDIASI KINERJA KEUANGAN TERHADAP HUBUNGAN ANTARA ASET TIDAK BERWUJUD TERHADAP KINERJA PASAR Susanti Widhiastuti
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to analyze the effect of intangible resources against stocks return mediated by the financial performance. The research was conducted on Trade sector companies listed on the Indonesia Stock Exchange in the observation period 2012-2015. The number of samples taken by using purposive sampling method. Multiple regression analysis and path analysis was used to analyze the hypothesis in this study. This research has not been able to prove that there is a mediation role in financial performance in the relationship between the intangible resources and stock returns. This is due to the external factors that affect stock returns. However partially, both of intellectual capital and goodwill proven their effect on stock returns. The results also showed that intangible resources such as goodwill and enterprise risk management capabilities have a positive effect on the company's financial performance. Otherwise intellectual capital have not been able to show its influence on the financial performance.

Page 18 of 39 | Total Record : 382

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Moh Shidqon

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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)

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Kota adm. jakarta barat,

Dki jakarta

INDONESIA

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Abstract

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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