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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 PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Kindi Avianda
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aimed to test the influence of job satisfaction, commitment organization and motivation on work performance employees for professional tax inspector. Data in research is done through distribute a questionnaire to examiner tax in East Jakarta namely KPP-Pratama Jakarta Pasar Rebo, Kpp-Pratama Jakarta Kramat Jati, Kpp-Pratama Jakarta Jatinegara, KPP-Pratama Jakarta Duren Sawit, Kpp-Pratama Jakarta Matraman, Kpp-Pratama Jakarta Pulogadung, Kpp-Pratama Jakarta Cakung 1, Kpp-Pratama Jakarta Cakung 2. The number of respondents sample are 72. The results show that work motivation significantly influence on performance. The other side, professionalism, job satisfaction and commitment do not influence performance.

ANALISIS HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYDENGAN KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Arvey Fahliyfi
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is determine the quality of Corporate Social Responsibility disclosure on the Mining Company’s through annual report, and analyze the relationship between social disclosure and financial performance on Mining Companies that are listed on Indonesia Stock Exchange. The sample in this research consist of 11 companies listed in Indonesia Stock Exchange in 2006, 2007, and 2008 period. Purposively used in this research. This research measures the variable of Corporate Social Responsibility by using a list of 79 items checklist issued by the Global Reporting Initiative (GRI) Guidelines, which is divided into 6 categories, there were Economy, Environtment, Human rights, Employee behavior, Responsibility of the product and Community. The result of this research indicates that Corporate Social Responsibility have positive relation with ROA and ROE company. This condition indicates company that have good finance performance, then disclosure of corporate social responsibilty will be wide, and company that wide disclosure of corporate social responsibility then company's finance performance will be good.

PENGARUH UKURAN PERUSAHAAN,OPERATING LEVERAGE, DAN PERINGKAT OBLIGASI TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Astari Nadia
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to examine the factors that impact income smoothing in Indonesia. The issues investigated in this research were factors such as company size, operating leverage,and the bond ratings. The data are collected from 24 listed companies in Indonesian Stocks Exchange (ISX). Selection process were using (purposive) sampling method. The sampling companies then classified into smoother and non smoother using Eckel’s model. The result shows that there are some companies listed in Indonesian Stocks Exchange that practice income smoothing. Data analysis worked by using Descriptive Statistic,Hosmer and Lemeshow test, Omnibus tests of model coefficients, Nagelkerke’s R Square, and Logistic Regression. Based on statistic test, the result show that the bond ratings influence on income smoothing. As for company size and operating leverage have no influence on income smoothing.

FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dara Maulidina
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to provide emerical evidence about factors that influence on financial distress. The examines factors on this research are financial ratio from statements of income and balance sheet. The sample consist of 52 companies which had net income positive, 77 companies which had net income negative. The statistic method used to test on the research hypotesis is descriptive analysis method. This results show that current ratio, (current asset to current liabilities), return on equity (net income to equity), return on asset (net income to total assets), debt-equity ratio (total debt to total equity), and total assets turn over (sales to total assets) are a significant influence on financial distress.

TRANSFORMASI PERAN INTERNAL AUDITOR DAN PENGARUHNYA BAGI ORGANISASI Sigit Eko Pramono
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Organizations underpressure to manage businessrisks are increasingly relying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transforming their role to bring the auditing function closer to management needs. This transformation cannot occur unless the auditor and the all level of management start to think differently about the role of internal auditor. Changing current paradigms, adding training and hiring new personnel may be required to achieve these goals.

INDEPENDENSI AKUNTAN PUBLIK : SEBUAH REKAPITULASI Agnes Maria; Djohan Pinnarwan
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 2 (2003): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

So far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die relevant literatures. This recollection is not the first attempt that has ever been done, but this paper is particularly unique in these respects, (1) it not only reviews the researches on auditor's independence, but also reviews the discussions about what is the meaning of “auditor’s independence’by different auditing-experts, (2) it includes die conceptual frameworks of the perceptions on auditor’s independence, and (3) it attempts to summarize the issues of “where we are now" and “where we are heading for” on auditor’s independence. This literatures-review reveals that the discussion on both research-results and die meaning of auditor’s independence has been and will be always inconclusive. At die end of this paper, the conceptual framework of perception on auditor's independence is presented in the hope that it will guide the future discussions about the same topic.

EMPIRICAL EVIDENCE OF THE ROLE OF ACCOUNTING POLICY ON BOND RATING TO FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Steacy Chaterine Tan
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies that listed in Indonesia Stock Exchange during 2012-2016. The results of this empirical study shows that leverage affects negatively on bonds rating. While, liquidity, profitability, and accounting policy affect positively on bonds rating.

TANGGUNG JAWAB SOSIAL, LINGKUNGAN DAN REPUTASI PERUSAHAAN: PENGUNGKAPAN PADA SITUS BANK Juniati Gunawan
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER disclosures were measured through content analysis methods from the company’s’ websites, and company's reputation was measured through customer perceptions. The study was conducted through an online survey of 360 customers by undertaken non probability sampling and accidental sampling (convenience sampling). The results show that the majority of respondents agree with a good reputation after reading the Banks’ CSER websites. The dominant information of the Bank’s CSER website are community activities and programs, followed by environmental activities. Respondents stated that the Bank's reputation has been good and by reading the CSER website, the respondents felt more familiar with the Bank's activities. This familiarity adds a sense of customer’s closeness to the Bank. This research provides implementation contributions to the Bank and also provides empirical findings that can be used by other Banks in delivering CSER disclosures on the website. This research enhances to the depth of study in the field of CSER in the Indonesian context and contributes to the new insights for CSER research area.

ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE Agus Arwani
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors' qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.

ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA Ilham Maulana Saud; Bustanul Ashar; Peni Nugraheni
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.

Page 25 of 39 | Total Record : 382

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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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

Abstract

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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