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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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PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD Fadly Chandra; Suwandi NG; Cherly Tanamal
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.

FAKTOR DETERMINAN PENGUNGKAPAN SUKARELA OLEH YAYASAN DI INDONESIA Marfuah Marfuah; Alifia Rachma Diani; Chivalrind G Ayuntari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to determine the effect of donations, restricted funds, organizational size, and age of the organization age on the voluntary disclosure of the foundation. All foundations in Indonesia are the population in this study. The sample of this research is foundations in Indonesia that submit financial reports via the internet between 2013-2019 and have complete data. Based on these criteria, 114 financial reports were obtained as the research sample. The results of this study prove that restricted funds and organizational size have a significant positive effect on voluntary disclosure, while the donations and age of the organization have no significant positive effect on voluntary disclosure. The implication of this research is that funders must consider the restricted funds and the size of the organization to assess the prospects of the foundation. In addition, the foundation must increase voluntary disclosure to be more transparent in providing information about its foundation. With transparency, the foundation will more easily get the trust to receive funds that are beneficial to the foundation's survival.

DOES INTERNAL CONTROL WORK? FRAUD CASE IN GOVERNMENT SECTOR - INDONESIAN EVIDENCE Hasnawati Hasnawati; Muhammad Nuryatno Amin
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research analyzed the role of internal control in reducing intention to do fraud. Internal control becomes a variable that moderates the relationship between organizational culture, information asymmetry and law enforcement with a person's intention to commit fraud. This research took place in Sorong West Papua, a province in Eastern Indonesia. Respondents from this research are government employees and taken with convenience sampling method.The findings of this study are: This study proved that the greater the information asymmetry, the higher the intention to do fraud. In addition law enforcement and regulation could reduce fraud intention. However, this study had not proven the influence of organizational culture on fraud and this study also failed to prove the role of internal control to reduce fraud intentionThis research had a practical contribution where in this case, law enforcement and regulation becomes the most important thing in reducing fraud intention. Besides it is necessary to improve the internal control system in order to function as expected. The originality of this study, there are still little empirical research that discusses the study of internal control functions associated with the reduction of fraud intention.

LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM? Agnes Utari Widyaningdyah
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View

RISK DISCLOSURES IN THE MOST ADMIRED COMPANY’S REPUTATION Juniati Gunawan; Criselda Elsa
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 companies which provided all data required. Using content analysis to calculate risk disclosures as independent variable and company's reputation by the Corporate Image Index (CII) as dependent variable, this study shows that risk disclosures has a significant influence on the company's reputation.The results provide a new perspective on disclosure risk and company’s reputation since previous studies were very limited searching on risk disclosures related to corporate image. Since CII is publicly available, the risk disclosures need to be paid attention to balance the information for the stakeholders. Hence, this study contributes greatly for both academic and practice to understand that risk information may impact the corporate reputation, and therefore, adequate and balance disclosure (negative and positive information) is required.

ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB Amir Faisal; Vivi Julianti
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling method used purposive sampling with criteria listed on Indonesia Stock Exchange in 2018, company included in banking sector and have an official website, the website personally belongs to the company not the parent nor the group, is not under inaccessible or under maintenance when the sampling takes place, the company issued and had not suffered net loss in the quarterly financial statement of 2018, and does not belongs to Islamic banking. Data analysis techniques used are descriptive statistics, classical assumption test, and regression test with multiple linear regression analysis using SPSS. The results showed that company size had positive effect on web based disclosure, leverage and liquidity risk had negative effect on web based disclosure, and profitability did not affect the web based disclosure.

PENGARUH KOMPETENSI PEMERINTAH DESA, SISTEM PENGENDALIAN INTERNAL, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Dwi Fitri Puspa; Riky Agung Prasetyo
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menguji secara empiris apakah kompetensi pemerintah desa, sistem pengendalian internal (SPI), dan aksesibilitas laporan keuangan berpengaruh terhadap akuntabilitas pengelolaan dana desa. Populasi dari penelitian ini adalah kepala desa dan bendahara desa se-Kota Pariaman yang berjumlah 110 orang. Sampel pada penelitian ini mengambil seluruh total populasi. Analisis data yang digunakan pada penelitian ini adalah regresi linier berganda setelah uji asumsi klasik terpenuhi. Hasil penelitian menunjukkan bahwa kompetensi dan system pengendalian internal berpengaruh terhadap akuntabilitas pengelolaan dana desa. Aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa.

KUALITAS PEMERIKSAAN AUDITOR INTERNAL PEMERINTAH: STUDI PADA INSPEKTORAT KABUPATEN DAN KOTA DI ACEH Muhammad Arfan; Darwanis Darwanis; Johan Wahyudi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to test the influence of educational background, capacity, integrity, and conflict of role in the audit team on audit quality of government internal auditors in Aceh. This study is a hypothesis testing research. The population were 299 auditors working for the inspectorate's office of regency and city in Aceh. Then, by using Slovin formula and proportionate stratified random sampling, the samples were 92 auditors. The data used were primary data for the year 2020 collected through a questionnaire on a one-stage time horizon. The analysis method used multiple linear regression. The result showed that educational background had no influence, while capacity, integrity, and conflict of role in the audit team partially had an influence on audit quality of government internal auditors in Aceh. Limitation of this study was questionaires were sent via internet by using google form, so that not all questionnaires were returned by the respondents. In addition, the time for returning the questionnaires was different between the respondents and some even returned them too long. The implications of this study is that it can help the government, especially the government of regency and city in Aceh, to be able to improve the audit quality of internal auditors by taking into account the factors that influence it, in particular the capacity and integrity of internal auditors.

DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG Anak Agung Putu Gede Bagus Arie Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.

DETERMINAN STRUKTUR MODAL PERBANKAN SYARIAH ASIA DAN EROPA Rifqi Muhammad; Risca Azmiana
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Capital structure is an important component in building a strong business entity. The banking industry is a commercial entity that requires a strong capital structure management to ensure its business continuity. Moreover, the Islamic banking business model prioritizes the strength of the equity structure over debt. Islamic banking manages temporary syirkah funds as a form of investment for customers with the hope of obtaining optimal profit sharing. Therefore, this study examines the factors that have the potential to influence the capital structure of the Islamic banking industry. These factors include: company size, profitability, growth, and asset structure. This study used a purposive sampling technique using 24 samples of Islamic banks in Asia and Europe with certain criterias. This study conducted tests with panel data analysis and statistical applications to measure the influence of factors affecting the capital structure of Islamic banks in Asia and Europe. Finally, this study finds that asset structure has no effect on capital structure and profitability has a positive effect on capital structure. Meanwhile, firm size and growth variables have a negative effect on capital structure.

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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

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Abstract

Abstract

Abstract

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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