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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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MANAGERIAL ABILITY, MANAGEMENT COMPENSATION, BANKRUPTCY RISK, TAX AGGRESSIVENESS Ridwan Nurfauzi; Amrie Firmansyah
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Manager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the compensation received by management can also be a motivation for managers to act aggressively. Furthermore, the high risk of bankruptcy also puts pressure on managers to do cash tax saving aggresively in order to maintain the company's life.This study is aimed to examine the effect of managerial ability, management compensation and bankruptcy risk on tax aggressiveness. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2011 to 2015. Using purposive sampling, this research obtained data from 36 companies. So the total sample in this study amounts to 180 observation data.Managerial ability is measured by Data Envelopment Analysis (DEA) and Tobit regression referring to Park et al (2015). Management compensation is measured by the total compensation received by the director during the fiscal year (Armstrong, Blouin and Larcker, 2012). Then the risk variables of bankruptcy will be measured by Altman’s prediction model of bankruptcy (Altman and Hotchkiss, 1995, 2006). The result shows that managerial ability has a positive significant effect on tax aggressiveness. Meanwhile, management compensation has a significant negative effect on tax aggressiveness. Furthermore, the bankruptcy risk has a significant positive effect on tax aggressiveness

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT (STUDI PADA PERUSAHAAN-PERUSAHAAN SEKTOR JASA DI BEI) Sekar Mayangsari, Aam Aminah
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 1 (2013): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunication, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI).The result of the study by using ridge regression showed that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn't have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactures business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period. (2) Adding additional variables that can influence the ERC. (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesia' condition.

SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA Dodik Siswantoro; Shahul Hameed Mohamed Ibrahim
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Pembiayaan berbasis ajaran Islam dengan jelas menunjukkan karakteristik yang sama dengan akuntansi. Untuk alasan itu, mungkin tidak begitu mudah untuk mengkonversi standar akuntansi Islam ke International Financial Reporting Standard (IFRS) karena melanggar beberapa prinsip dasar ajaran Islam. Accounting and Auditing Organization for Islamic Financial (AAOIFI) berkomitmen untuk memiliki standar akuntansi yang berbeda karena didasarkan pada fiqih (maxims). Selain itu, beberapa negara mengadopsi secara langsung atau tidak langsung konsep IFRS, misalnya, Malaysia. Tulisan ini mencoba untuk menunjukkan beberapa bukti pada standar akuntansi yang tidak memiliki dasar yang kuat dengan ajaran Islam mungkin akan menyesuaikan dengan lingkungan, terutama dalam konvergensi ke IFRS. Hal ini karena standar akuntansi Islam itu sendiri hanya didasarkan pada konvensi para ulama.

PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK Murtanto, Aufa Kemala
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountants. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant.

PERAN KECERDASAN INVESTOR DALAM PENILAIAN PASAR TERHADAP MANAJEMEN LABA Ryani Hanna Pertiwi, Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to investigate the role of investor sophistication in market valuation to earnings management. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data was collected using purposive sampling method. The number of the company was 57. The result of this study shows that: (1) earnings management has significantly positive influence to cummulative abnormal return (2) interaction variable between investor sophistication with earnings management has significantly negative influence to cummulative abnormal return, it means that the investor sophistication could reduce the error in market of valuation to analyze financial information.

PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA Achmad Fajri, Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 1 (2012): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage their earnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistance.The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence. The results also show that companies with large positive-book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence od accruals for future earnings is lower than small firms with positive book-tax differences.

OPINI AUDIT GOING CONCERN : KAJIAN BERDASARKAN MODEK PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK Farid Muhamadiyah
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Going concern audit opinion is the auditor's opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion.The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research data analysis using SPSS by binary logistic regression analysis to test the hypothesis.From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the company's growth , leverage and reputable CPA firm negatively effect revenue trends going concern audit opinion.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Deri Riduifana, Bambang Soedaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm's size, firm's age and type of industry as control variable. The population of this research was all companies that listed in Indonesia Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm's size and type of industry as variable control also have a significant influence on CSR, meanwhile firm's age have no significant influence on CSR.

MANAJEMEN LABA, KUALITAS LABA DAN KREDIBILITAS LAPORAN KEUANGAN R. Rosiyana Dewi
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very important to understand in comprehension by the user of financial report.Financial report be conviced as a quantitative information which very useful in taking a decision. Many companies are very often to provide a financial report in well presentation to maximaize of prosperity and company market value, it is called earning management. In that case same treatments are able to applied as long as in right principles. Yet it can make a miss decision making and to result low quality of earnings.The high earning quality is earning which describe business prospect and realistic management treatment in considering reality business. A company earning report with a low quality same as incredible financial report.

MERUMUSKAN TUJUAN LAPORAN KEUANGAN BANK SYARIAH : SEBUAH STUDI EKSPLORASI Sofie ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This exploration study examined to construct the objective of Islamic Bank’s financial report. Begin with literature research, the objective of Islamic Bank’s financial report designed by Al-Quran and Hadits, the standar, and the previous research.First focus group with ustadzs was to confirm the result from literature research. And the second focus group with the users of Islamic Bank’s financial report and the academicians had done to maked the model better.Model of the objective of Islamic Bank’s financial report that match with Islamic syariah is the result of this research.

Page 22 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

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