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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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KOREKSI FISKAL, PEMERIKSAAN KEBERATAN DAN BANDING Yoseph Agus
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Fiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fiscal report as regulated by tax law of provision. This is not over yet. Once, a tax audit find irregularities within taxpayer books of accounts, the Director General of Taxes may issue a Tax Underpayment Assessment, an Additional Tax Underpayment Assessment, a Tax Overpayment Assessment, or a Nil Tax Assessment. A Taxpayer may file an objection with the Director of Taxes. There are only two decisions : rejection or acceptance. A taxpayer may only lodge an appeal with tax court after an Objection Decision has been issued by the Director General of Taxes.

LEVEL KOGNITIF MORAL AUDITOR INDONESIA Rasin Tarigan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this paper is to investigate the level of cognitive moral development of Indonesian auditors, and to find out demographic factors which differentiate the level. Defining Issues Test was used to measure the level of cognitive moral development from 100 auditors of public accounting firms in Jakarta. Result show that the level of cognitive moral development of Indonesian auditors are lower than result of previous research of auditors in USA and Hongkong. Demographic factors age, education, gender and experience do not significantly differentiate the level.

TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency.

PERSEPSI TO EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT : SEBUAH STUDI EMPIRIS Hery ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
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, internal consultant, or knowlwdge.

PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH : SURVEI PADA BANK MUAMALAT INDONESIA TBK Kiagus Andi
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to know financial performance the relationship Bank syariah to deposit sharing holder level of mudharabah by using Bank Muamalat Indonesia as research object. Other objective is as one of the study medium banking of Bank Syariah specially and Syariah economics in general.The test in this research uses deposit sharing holder level of mudharabah as dependent variable and financial ratio those are ROA, ROE, FDR, GWM, BOPO, NIM and CAR as its variable. This ratios is as financial ratio which used consistently by Bureau Research of Infobank in assessing and rating banking of national. Data which is used in this research is annual financial statement of publication of PT Bank Muamalat Indonesia Tbk for year 1999-2003 which made no difference in intropolation data.By using analyzer of SPSS 11.0 for windows model multiple linear regression, equation of new regression get away classic assumption test if ROE variable and of GWM released from equation because the happening of multicolinerity. Result of this test can be concluded that 90.1% variance of variable amount Sharing Holder can be explained by variance from is tyhe fifth of independent variable, while 9.9% other explained by other variable outside that used model. Then, assess of constant © 16.556 with significant level 0.000 indicating that there is free variable which included into model and individually that have influenced of significant in explaining variable of Sharing Holder.F-Test conducted, that has proved that significant level is 0.000 the fifth of independent variable by together have correlation which are positive and significant toward deposit sharing holder level of mudharabah. But F-Test by parsial show only BOPO variable and NIM owning positive correlation and significant toward deposit sharing holder level of mudharabah with R each 0.55 and 0.616, while ROA, FDR variable, and CAR do not significant to deposit sharing holder level of mudharabah with value of significant each 0.950, 0.300, and 0.179.

TINJAUAN TEORITIS TENTANG MIGRASI PENDEKATAN RELASIONAL DATABASE KE PENDEKATAN OBJEK SISTEM INFORMASI AKUNTANSI Weli ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The object-oriented approach in system design and development is gaining popularity. Some literature in information system demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance. In this paper we introduce you to object-oriented design to Accounting Information Systems by migrate the relational approach to object-oriented approach based on entity relationship diagram for revenue cycle.

PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR) Wiwik Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.

PRAKTEK SAMPLING AUDITOR DALAM PELAKSANAAN AUDIT Rasin Tarigan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines audit sampling practices by Indonesian auditors. Data for the study were collected from 105 auditors from public accounting firms in Jakarta. Analysis was done quantitatively to reveal that auditors do sampling in doing audit. Results also show that statistical sampling methods are used more often than non-statistical sampling methods. In using statistical sampling, simple random sampling is the technique used most often, while haphazard sampling is the technique used most often for the non-statistical sampling method. Most auditors received training of sampling while they are at college as well as while working. Auditors normally take precaution to manage bias while using non-statistical method.

PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN Damai Nasution; Supriyadi ,
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Researches that tried to examines effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, to auditors’ judgment never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examination the influence of evidence order, cognitive style, and personality to auditors’ judgment. Judgment in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Experiment method use in this research. Using a case study out of to 88 auditor, this research found that: (i) auditors’ judgment were affected by order in which audit evidences was evaluated;(ii) when auditor evaluated evidences in reverse order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more important than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to affect auditors’ judgment.

KETERKAITAN KUALITAS TATA KELOLA KORPORASI, IMPLEMENTASI PRINSIP ETIKA BISNIS DAN POTENSI KECURANGAN PELAPORAN KEUANGAN Muhammad A. Nuryatno
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to make clear the phenomena about the relationship between the likelihood of the financial reporting fraud, the implementation of business ethics principles and the quality of corporate governance. The objective of this research is to test empirically about them, based on auditors’ perception. The method used or the detailed of the study are: the nature of the study was hypothesis testing; the type of investigation used was causal relationship; the extent of researcher interference was minimal; the environment where the research undertaken was field experiment; unit of analysis was individual, ie. the Public Accountants; and the frequency of gathering the necessary data was one-shot or cross-sectional. The source of data was Indonesia Public Accountants which formed as population, and the sample were determined by purposive sampling method. Sample data were collected using questionnaire circulated by mail and research assistants. Data analysis was conducted by Structural Equation Modeling (SEM). The results showed some empirical evidences : According to auditors’ perception, the likelihood of financial reporting fraud are (is) affected by client’s corporate governance quality and/ or implementation of the business ethics principles. Based on those results, it is suggested: First, to the next researcher, to study the relationship between financial reporting fraud and oversight committee, such as risk management and/ or nomination committee. Second, to the management, to minimaze the financial reporting fraud by strengthening the quality of corporate governance and implementation of business ethics principles.

Page 23 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