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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 KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR Firza Ferdyan
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 2 (2014): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen profesional, komitmen organisasional, motivasi kerja dan locus of control terhadap kepuasan kerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Jakarta. Jumlah sampel yang digunakan sebanyak 100 orang auditor, teknik penentuan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan metode survey melaluipenyebaran kuesioner. Teknik analisis yang digunakan adalah regresi berganda.Berdasarkan hasil analisis ditemukan Secara parsial komitmen profesional, motivasi kerja dan locus of control berpengaruh secara signifikan terhadap kepuasan kerja. Sedangkan komitmen organisasional secara parsial tidak berpengaruh terhadap kepuasan kerja.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN, KEPUASAN DAN RELATIONSHIP COMMITMENT PELANGGAN PADA INDUSTRI JASA Saparso ,
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 2 (2014): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The service industry has a substantial contribution compared to agriculture and industry with state revenues. Nevertheless, Indonesia is still the smallest compared to other large populated countries. It also proves that Indonesia has not maximized in exploiting the ability of purchasing power and economic growth achieved. The focus of this paper is to investigate the commitment commitment as central to the development of mercantile marketing. The factors that influence commitment to generate strong relationships are by maintaining a relationship to the level of customer commitment with the company. In particular, examine the factors that influence trust and satisfaction of the customer commitment. Therefore the proposed proposition is the factors that influence (economic content, resource content, social content, emotional content) trust (belief), satisfaction (satisfaction) and customer commitment relationship in the service industry.

PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA) Yvonne Agustine Sudibyo
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 2 (2014): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research were to analyze individual capability, individual motivation, leadership factor, organizational climate will influence the public accountants’ performances in CPA Firm at DKI Jakarta. Data were collected by distributing questionnaires to external auditors working at CPA Firm and only 127 respondents returned and used in this research. The result of this research showed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influence from leadership and organizational climate. Future research should consider the experience of auditor in demographic respondent and used sample CPA from other big cities.

EVALUASI PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PT UNILEVER INDONESIA, TBK. Ian Nurpatria Suryawan; Setia Tjahyanti; Stefani ,
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 2 (2014): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Corporate Social Responsibility is a must for companies, especially for a limited liability company. It is attested in chapter V Social and Environmental Responsibility in sections 74 subsection (1) until subsection (3) of law No. 40 year 2007 on limited liability company. This study uses secondary data and qualitative shape that is from the website of PT Unilever Indonesia, Tbk. regarding the activities of Corporate Social Responsibility the company has done and using research on Corporate Social Responsibility that has been done by researchers previously associated laws-an invitation about Corporate Social Responsibility. Corporate Social Responsibility is also always associated with Green Economy. The management of PT Unilever Indonesia, Tbk. was successfully implementing Corporate Social Responsibility as part of a strong organizational culture and also PT Unilever Indonesia, Tbk. has been successfully implementing adaptive culture.

PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Eka Lestari; Murtanto Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR LULUSAN SARJANA MENJADI AKUNTAN PUBLIK Yohanes Prabowo
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Purpose of this study was to analyze the factors that influence the selection of career as a public accountant. Factors measured in this study with variable professional recognition, labor market considerations, financial rewards, and intrinsic value of work.Data collected through questionnaires to the students of Trisakti University Faculty of Economics, Faculty of Law, and the Faculty of Art and Design. Used as a sample of 100 respondents. This study has two variables: the independent variable and the dependent variable, where the independent variable is professional recognition, labor market considerations, financial rewards, and intrinsic value of work. While the dependent variable is the selection of career as a public accountant.The analysis showed that in partial professionalpecognition and labourmarketconsiderations significant effect on selection of career as a public accountant. While variable financialreward and intrinsic value works partially no significant effect on selection of career as a public accountant. Kata kunci : Factors career choice as a Public Accountant, public accounting profession

MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI Farid Addy Sumantri; Purnamawati .
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined the effect of earnings management on stock returns and operating performance in moderating the relationship between earnings management and stock returns.The study sample comprised 33 firms that go public in the year 2007 to 2011 using a purposive sampling method. Earnings management is proxied by discretionary accruals using the Modified Jones Model, which used proxy for the stock return is cummulative abnormal returns (CAR), while for the company's operating performance used proxy for the return on assets (ROA).The results showed that there were indications of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO with a lower profit rate. No effect on earnings management is proxied by stock return cummulative abnormal returns (CAR). Operating performance of the company also can not moderate the relationship between earnings management with stock return. Keywords: Earning Management, Initial Public Offering, Cummulative Abnormal Return, Return On Asset

ANALISIS PENGARUH PENGETAHUAN, STRUKTUR MODAL, TERHADAP KINERJA SAHAM SYARIAH DALAM PERSPEKTIF ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATIONDI BURSA EFEK INDONESIA Hotman Tohir Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. This is a descriptive study to test the hypotheses of causality. The sample size is calculated by using the Slovin formula, and the Partial Least Square is used for data analysis and hypothesis testing. The results of this study indicate that the sharia stock performance is significantly and positively influenced by knowledge mediated by the capital structure. There is no effect of capital structure on the sharia stock performance mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance; there is no effect of the sharia stock performance on the capital structure mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance ; there is a significantly positive effect of knowledge on the sharia stock performance mediated by the capital structure. The unreal reciprocal effect exists only in the influence of capital structure to the sharia stock performance and the influence of the sharia stock performance to the capital structure. Key Word: Knowledge, Circular Causation

MOTIVASI BONUS, PAJAK, DAN UTANG DALAM TINDAKAN MANAJEMEN LABA (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) Novia Fitri Kusumawardani; R. Rosiyana dewi
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the empirical study is to examine and analyze the influence of Bonus Motivation, Tax Motivation, and Debt Motivation in Earning Management. The variables studied are bonus, tax, debt, firm size, and earning management. The sample of this study is the manufacture company that listed in Indonesia Stock Exchange in 2013 until 2015. The sample used in this study were 165 samples. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), simultant test (F-test) and invidual test(t-test). The results of this study indicate that (1) Bonus Motivation has positive significant influence in earning management. (2) Tax Motivation has positive significant influence in earning management (3) Debt Motivation has positive significant influence in earning management.Keywords: Earning Management, Bonus, Income Tax, Debt to Assets Ratio, Firm Size.

KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING Harti Budi yanti; Hasnawati Hasnawati; Christina Dwi Astuti; Haryo Kuncara
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.

Page 20 of 39 | Total Record : 382

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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

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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