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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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DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS Akhmad Riduwan; Andayani Andayani
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This article aims to: (1) elevate the critical dimension of accounting thoughts which is alienated and repressed by dominant mainstream thought; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only be developed by reflecting on economic and financial theories but can also be developed by reflecting on critical theories of sociology; and (b) accountants are not "one-dimension man", but persons who are able to perceiving and discovering the reality of their profession from various dimensions critically.This article are prepared based on literature review. The literature of accounting practices and financial reporting is exploited along with the exploration of the underlying critical thoughts. To achieve the objectives of the study, the conceptual framework of financial reporting is examined from a constructionist and deconstructionist perspective. The study was conducted contemplatively on the basis of critical sociological theory. The results of the study from the constructionist and deconstructionist perspective are presented in an imaginary-contemplative dialogue format.The results of the review indicate that: (1) the critical dimension of accounting thought needs to be raised in the effort to develop the concept and practice of financial reporting, so that it can become alternative thinking without destructing mainstream thinking; (2) ongoing financial reporting concepts and practices can not only be evaluated by reflecting on the parent theory of accounting discipline (i.e. economics and finance), but can also be evaluated by reflecting on the critical sociology theories relevant to the context. This builds awareness that accounting practices actually evolve in line with the development of human civilization, and accounting also has an important role to play in the development of that civilization; (3) the development of financial reporting concepts and practices should not be based on the economic and financial interests of the reporting entity, but must also be based on the public interest in general. This means that accountants are not supposed to be "one-dimension man", but become individuals who are able to find their profession in critical dimensions.

PENGARUH KETERSEDIAAN INFORMASI PUBLIK DAN MONITORING CONTROL TERHADAP HUBUNGANANTARA SELF EFFICACY DAN ESCALATION OF COMMITMENT Maulita Maulita
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menguji pengaruh ketersediaan informasi publik dan monitoring control terhadap hubungan antara self efficacy dan escalation of commitment. Individu yang memiliki self efficacy tinggi dihipotesiskan akan memiliki kecenderungan untuk melakukan eskalasi komitmen dibandingkan Individu yang memiliki self efficacy rendah. Individu yang memiliki self efficacy tinggi eskalasi komitmennya akan mampu dikurangi dengan ketersediaan informasi publik dan monitoring control. Untuk menguji hal tersebut dilakukan eksperimen 2x2x2 between subject dengan melibatkan 80 mahasiswa Pascasarjana Magister Manajemen Universitas Gadjah Mada. Hasil penelitian menunjukkan bahwa individu yang memiliki self efficacy tinggi ternyata mempunyai kecenderungan untuk melakukan eskalasi komitmen. Adapun Monitoring control ternyata mampu mengurangi eskalasi komiten pada individu yang memiliki self efficacy tinggi, namun ketersediaan informasi publik ternyata tidak mampu mengurangi eskalasi komitmen pada individu yang memiliki self efficacy tinggi.

ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA Dendy Syaiful Akbar; Yat Rospia Brata; Elin Herlina; Benny Prawiranegara; Faizal Haris Eko Prabowo
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.

PERBANDINGAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN BEI DAN BURSA MALAYSIA Etty Rahayu Jamil; Wirmie Eka Putra; Fitrini Mansur
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to know the difference between the actual return and the expected return of the stock using the CAPM model in plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the period 2015-2017. This research is a quantitative study using secondary data in the form of stock closing price data, stock index and interest rates by the Central Bank. The hypothesis test in this study is an independent sample t-test to compare the results of the calculation of returns obtained. Results of this study is (1) There is a significant difference between actual return and expected return on plantation companies listed on the Indonesia Stock Exchange, (2) There is no significant difference between actual return and expected return on plantation companies listed on Bursa Malaysia, and (3) There is a significant difference between stock returns of plantation sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange during the 2015-2017 period. Both Indonesia and Malaysia obtained negative returns during the study period, but Malaysia's value is better than Indonesia. Keywords: Actual Return, CAPM, Expected Return, and Stock Investment.

HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE? Bassem Ismail; Hamidah Hamidah
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud.

MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS Harti Budi yanti; Hasnawati Hasnawati; Dwi Fitri Puspa; Christina Dwi Astuti
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.

TINGKAT PERMINTAAN SUKUK RITEL: ANALISIS FAKTOR INTERNAL DAN EKSTERNAL Rifqi Muhammad; Eka Natha Permana; Peni Nugraheni
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Sukuk is one of the investment instruments that attract Muslim investors who want to invest in accordance with sharia principles. The demand for sukuk is relatively high every time a sukuk is issued. The study aims to examine the factors influencing the demand of retail sukuk issued by government. Independent variables consist of sukuk price, BI rate, inflation rate and rate of return of Mudharaba investment accounts. Retail sukuk SR-005 is choosen as dependent variable because of the highest average investment per investor during ten years of retail sukuk issuance. The data is taken from February 2013 to February 2016 and analysed using panel data regression. The results indicate that BI rate has negative influence on the demand of retail sukuk SR-005 while sukuk price, inflation rate and rate of return of mudharaba investment accounts do not influence the demand of retail sukuk SR-005. This study is expected to contribute to the scientific development of Islamic finance, especially the study of sukuk.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI META-ANALISIS Eviniar Nugraheni; Priyo Hari Adi
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to identify the determinants of local government’s financial performance. This research employsa meta-analysis technique with a sample consisting of 33 articles from academic journals, graduate and undergraduate students’ theses reporting on local government’s financial performances in Indonesia published from 2006 to 2016. The results of the study demonstrate that there are five factors affecting local government’s financial performance, that isthe level of the region’s wealth, the size of the local government, leverage, local tax revenue and audit findings. On the other hand, the dependence level,capital expenditure, and legislative size are not shown to be factors local government’s financial performance.

EFEKTIVITAS LINDUNG NILAI BERDASARKAN PSAK 55 Dewa Putra Krishna Mahardika
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of this research is to measure gold-hedging effectiveness using gold futures traded in Jakarta Futures Echange. This quantitative research uses four methods in measuring hedge effectiveness: ratio analysis, regression analysis, volatility risk reduction and percentage offset ratio. The result shows that each method can give contradictory conclusion. Of the four method used to measure effectiveness only ratio analysis and percentage offset ratio that categorized gold futures as effective. Absent of compulsory single method in PSAK 55 and inconsistency result among methods allow hedger to choose the most favourable method in calculating hedging effectiveness.

TRANSPARANSI INFORMASI PEMERINTAH DAERAH MELALUI WEBSITE: FAKTOR POLITIK ATAU KEUANGAN? Sutaryo Sutaryo; Kurniasari Tri Amanu
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to examine the effect of political factors covering regent/mayor profile, political ideology and political competition level, and financial factors covering liquidity and regional independence on information transparency of local government in Indonesia. This study analyzes 309 Indonesian local government websites using multiple linear regression. The result shows that regent/mayor profile, political competition level and regional independence affect information transparency of local government. Meanwhile, political ideology and financial liquidity do not have significant effect. This result implies to local governments to improve their financial independence in order to encourage more complete information delivery. In addition, people should be more precise and careful on local government information, especially in a local government led by incumbent head and in low local political competition. Incumbent regional heads tend to deliver more information to defend their power while low local political competition leads to a tendency of lower information delivery.

Page 27 of 39 | Total Record : 382

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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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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