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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 FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING Murtanto Murtanto; Dewi Sandra
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat accounting irregularities terhadap pressure, opportunity, rationalization dan capability dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam penelitian ini adalah 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa financial stability, personel financial need, financial target, nature of industry, ineffective monitoring, berpengaruh signifikan terhadap accounting irregularities. Namun External pressure, rationalization, capability, dan komite audit tidak berpengaruh signifikan terhadap accounting irregularities. Komite audit memperlemah financial stability, financial target, nature of industry terhadap accounting irregularities. Namun komite audit tidak memperlemah personal financial need, external pressure,ineffective monitoring,rationalization, dan capability terhadap accounting irregularities

KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL Christina Dwi Astuti; Nandha Pangestu
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.

TATA KELOLA PERUSAHAAN SEBAGAI MEKANISME PENGELOLAAN RISIKO UNTUK MENINGKATKAN NILAI PERUSAHAAN Edwin Triyuwono; Suwandi Ng; Fransiskus Eduardus Daromes
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aims of the research is to test the effect of corporate governance on firm value mediated by risk. The populations used are listed companies on Indonesia Stock Exchange (IDX) and period of 2013-2018. Purposive sampling is used to determine the sample and secondary data are used in the form of annual and financial reports of the companies. Path analysis and Sobel tests are utilized to test the hypothesis. Research results found that corporate governance has positive and significant effect on risk. Meanwhile, risk has positive and significant effect on firm value. This research also found that risk mediate the effect of corporate governance to firm value. The research implications is to enrich literature of agency theory and stakeholder theory and provide suggestions to companies, investors and the government on the prominence of implementing corporate governance to manage risks for the sustainability of the company which will provide benefits to its stakeholders.

MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA Dian Yuni Anggraeni; Rayna Kartika; Yuskar Yuskar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.

KARAKTERISTIK DEWAN KOMISARIS DAN IDIOSYNCRATIC VOLATILITY Sansaloni Butar Butar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

CAPM has been used as a widely accepted model forstock valuation. According to CAPM, stock risks comprise of systematic and unsystematic risks. The latter is also called idiosyncratic risk. Since idiosyncratic riskis induced by firm-specific factors, it can be removed by forming portfolio. However, some empirical findings in various capital markets indicate that idiosyncratic risk cannot be completely eliminated. Thus, stock price movements may also be influenced by firm-specific factors. Volatility of stock price movements induced by firm- specific information are commonly called idiosyncratic volatility. The objective of this research is to provide evidence of the association between Board of Commissioners characteristics and idiosyncratic volatility in Indonesian capital market. More specifically, the characteristics include Board of Commissioners independence, size, gender diversity, busyness, and meeting frequency. Using sample of indonesian public firms in 2013-2017, regression analysis show that Board size and meeting frequency are inversely related with idiosyncratic volatility. However, Board independence, gender diversity, and busyness have no effect on idiosyncratic volatility. The practical implication of this study is that firms should establish Board of Commissioners with larger membership and urge Board of Commissioners to conduct more frequent meeting to discuss financial reporting-related issues.

DAMPAK RISIKO PAJAK DAN FAKTOR LAIN TERHADAP BIAYA MODAL PERUSAHAAN MANUFAKTUR Dewi Kusuma Wardani; Safira Widya Putriane
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research examined tax risk, audit quality, institutional ownership, and firm size on cost of capital. We used listed manufacture companies in Indonesia during 2013-2017. Based on purposive sampling method was obtained 48 companies. Tax risk variable is proxy by CETR, audit quality is proxy by KAP Big 4, institutional ownership uses a percentage of the amount spent by reserves, firm size by Ln total asset. The dependent variable is proxy by the cost of debt. We used multiple linear regression method. The research found that the tax risk and audit quality have negatif effect on cost of capital. While, institutional ownership and firm size do not have significant effect on the cost of capital.

KUALITAS LABA PERUSAHAAN MANUFAKTUR DI INDONESIA Amalia Puspita Wardhani; Rossje V Surya Putri; Susi Dwi Mulyani
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is empirically to find out the influence of business strategy, family owned, political connection and growth on quality of earnings with corporate risk as the moderating. This research uses moderated regression analysis data. The sample,is a manufacturing sectors and listed on,the Indonesia Stock Exchange by sampling 98 companies from 2013-2017. Sample,determination was done by using,purposive sampling method. Based on the results of the hypothesis analysis can be concluded that business strategy, family owned, and growth have a positive,impact on quality of earnings and political connection have a negative,impact on quality of earnings. This research also founded that coporate risk have a weaken of bussiness strategy on earnigs of quality, and corporate risk have a weaken of family owned on quality of earnigs. While corporate risk have no impact of political connection to quality of earnigs and corporate risk have no impact of growth on quality of earnings.

FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH Andini Indriani; Hermi Hermi
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.

EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM Adhini Wijayanti; Harti Budi Yanti; Ice Nasyrah Noor
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 examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.

POTRET TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (TPKD) DI INDONESIA Syamsul Syamsul
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aimed to describe the transparency level of regional financial management (TPKD) in Indonesia, as in the Presidential Instruction (Inpres RI) No. 7 of 2015 on Actions to Prevent and Eradicate Corruption. This research was conducted in 138 local governments (Pemda), and the data was the regional financial management for 2019 fiscal year. The results showed the average TPKD index is 24.36 percent which was achieved by the Provincial Government, while the average index for the City and Regency Government is not very different. Meanwhile, Java regional governments received higher average scores than other regions, but no significant differences. Therefore, these findings showed the TPKD level of Local Governments is very low and can be said to be non-transparent.

Page 28 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