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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 377 Documents

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PENGARUH KARAKTERISTTK CORPORATE GOVERNANCE TERHAD AP STRUKTUR MODAL Muhammad Zilal Hamzah; Andhika Suparjan
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Today, global economics condition has given many changes in national economics situation, especially in business competition. It can be seen from the agents of economics activity either domestic or foreign agent who operated their activities in Indonesia. Hence, every company should have their own characteristic in order to develop their business, if compares to anothers. This research aims to know the effect of corporate governance characteristic on capital structure. With using Ordinary Least Square method, this research finds that Board Size, Board Composition, CEO Duality, CEO Tenure, Firm Size, ROA, Risk, and Growth have significant effect toward their Debt Ratio, simultaneously. Meanwhile, partially Board Size and Growth have no significant effect toward Debt Ratio. As the conclusion, the good corporate governance will increase the value of the firm.Keywords: Corporate Governance, Capital Structure, value of the firm.

PENGARUH KRISIS MONETER PADA KINERJA KEUANGAN DAN NILAIPERUSAHAAN Nelli Novyarni
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study was aimed analyzing the monetary crisis on financial performance and corporation value effect.This study found that the monetary crisis affect on financial performance and corporation value. The study on 50 manufacturing companies consist of 25 companies variety business and industry and pharmacist notes at Jakarta Stock Exchange from 1992 to 2002 revealed that the monetary crisis cause decrease in financial performance and corporate value. Based on before and after mean financial and Tobin 's Q ratio, it found that the monetary crisis cause decrease in financial performance especially in 1998 and corporation value from 1998 to 2002. This study also found that based on each sector, the monetary crisis affect all financial ratio at sector one, especially in 1998 and 2000 and the monetary crisis just affect debt to equity ratio from to 2002 at sector two. Beside that the monetary crisis affect corporation value of all sectors.Keywords: Monetary crisis; financial ratio; Tobin's Q; Financial Performance; Value of the firm.

PERSEPSI ANALIS KREDIT / PEMBIAYAAN TENTANG RESIKO KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH (STUDIKASUS PADA BANK CENTRAL ASIA DAN BANK SYARIAH MANDIRI) Samiah Harhara; Sofyan S Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It has been showed that there is a require for Moslem business organization to have a different accounting that build successful for Muslim, not only in this life but also for hereafter. This study attempts to elaborate the perception on credit analysis in Islamic banking and in conventional banking in Jakarta. There are three hypotheses that has been examined. The result shows that there is no significant perception difference among the two on "process of risk management application " and "credit risk identification " but in the 3rd identification test, it was found a significant difference perception on "appearing stagnant credit". Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic Accounting issues rather than those in conventional accounting.Keywords: Credit analysts, conventional bank, Islamic bank, accounting information.Islamic perspective.

HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMITERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN (STUDIKASUS: JII DAN NON JII) Uun Sunarsih
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Today, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accounting's role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and Non JII and its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The researchfinds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non JII, the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11,95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JII after having variable reduction test, the result shows that only ln_size and ownership structure which are significant ata = 5%, whereas for the companies listed at Non JII only ownership structure which is significant at a = 5%.Keywords: Social Accounting, company size, liquidity, solvability and ownership structure.

MODEL AUDIT PEMERINTAHAN YANG MEMPUNYAI IMPLIKASI TERHADAP KUALITAS AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH Dadang Sadeli
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research studies and examines about government audit model and implication on quality of local government agency financial accountability. The study was conducted by survey method. The size of samples was 150 official local Municipal Government and Regency's official offices in West Java Province area. The analysis method used in this research was descriptive analysis with the analysis tool using the Structural Equation Modeling (SEM).Rresearch findings: (1) accomplishment of government audit may significantly be explained by financial audit, performance audit, and investigation audit, (2) quality of local government agency financial accountability significantly may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability containing financial performance evaluation, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.Keywords: government audit, financial audit, performance audit, and investigation audit, and quality of local government agency financial accountability.

PENJELASAN POLA VOLUME PERDAGANGAN TRADER DENGAN DATA TRANSAKSI ORDER SAHAM DI BURSA EFEK INDONESIA Ghazali Syamni; Aiyub ,; Juilimursyida Ganto; Azhar ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objectives of this research is to explain pattern of behavior of trading volume intraday investor inform and investor uninformed, and analysis contribution of the both investors in explaining pattern behavior of investors trading volume in Indonesia Stock Exchange. Regression analysis result indicates that investor or trader informed is more contributionly in explaining trading volume pattern in all time intervals, but not all investors or traders uninformed contributions in all time intervals. Only order informed is more can explain trading volume pattern compared with order uninformed. Regression result finds that order status match have to share is determine trading volume pattern intraday. The role of more determined by INFBM and INFSM compared with UNFBM and UNFSM. While order status amend, open and withdraw is less have casting for determining trading volume pattern intraday. Some possibility of this development of researchs in the future, between the are test the relation of behavior of investors at trading volumes by dividing investor inform with block tradings. This division anticipated to give different response at trading volume pattern. usage of stock transaction data intraday before applying ofpre-opening in Indonesia Stock Exchange.Keywords: trading volume, investor behavior,

PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KEPERCAYAAN DIRT H. Kirmizi R
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to examine the effect of emotional intelligence in terms of three dimension (self regulation, motivation, and social skills) on the level of understanding of accounting for the students of Accounting Department, Faculty of Economic of State Islamic University Sultan Syarif Kasim Riau. This study also examines the effect of emotional intelligence on the level of understanding of accounting moderated by variable ofstrong self-confidence. This study is an empirical research which is using purposive technic sampling in drawing sample. The craeteria of sample were the students of Accounting Department who have completed 110 semester credit systems by assuming that the students in sample have been completed almost all of the subject presented in eight semesters. Based on the craeteria, sample have been drawn 350 of accounting students. The results of the study are that there has been significant effect of self regulation on the understanding of accounting; there has been a negative effect of strong self-confidence on relationship between motivation and understanding of accounting; therefore, motivation has significantly affected understanding of accounting; and also, there has been negatifeffect of strong self-confidence on relationship between motivation and understanding of accounting; however, social skills could significantly affect understanding of accounting; and finaly, strong self-confidence significantly affect on relationship between social skill and understanding ofaccounting.Keyword: emotional intelligence, self regualtion, motivation, social skills, strong selfconfidence, and level ofunderstanding ofaccounting.

PENGARUH TURNOVER INTENTIONS, SELF RATE EMPLOYEE PERFORMANCE, DAN SELF ESTEEM TERHADAP PENERIMAAN DYSFUNCTIONAL BEHAVIOR IN AUDIT DALAM PRESPEKTIF GENDER (Studi padaKantorAkuntanPublik Se- JawaTengah) Hj. Falikhatun ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research are: first, examining the effect of turnover intentions, self rate employee performance and self esteem on acceptance of dysfunctional behavior in audit, and second tested the differences on acceptance of dysfunctional behavior in audit for male and female auditor Hypotheses that proposed are turnover intentions and self esteem will have positive effect on acceptance of dysfunctional behavior in audit, while, self rate employee performance will has negative effect on acceptance of dysfunctional behavior in audit. The next hypotheses is the difference of acceptance of dysfunctional behavior in audit for male and female auditor. The population is auditors working in public accountant firm located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze method is validity and reliability analysis, classic assumption analysis and hypotheses analysis that used multiple regression and independent sample t test. The results are all variables valid and reliable and fulfil classic assumption. The result of hypotheses analysis show that self rate employee performance will has positive significantly effect on acceptance of dysfunctional behavior in audit, while turnover intentions, and self esteem have insignificant positive effect on acceptance dysfunctional behavior. For gender prespective, acceptance of dysfunctional behavior in audit for male and female auditor isn 't different.Keywords: turnover intentions, self rate employee performanc, self esteem, acceptance of dysfunctional behavior in audit, gender.

AUDIT TEKNOLOGIINFORMASIATAS PHYSICAL SECURITY CONTROL DAN LOGICAL SECURITY CONTROL SERTA PENENTUAN KONDISI SECURITY RISK STUDI KASUS: PT TALC INDONESIA Inggrid ,; Rizka I. Arfianti; Viany Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe fast growth of technology has an impact to the accounting field. This relates to the term of information technology (17) auditing. One of the risI6 of using information technology in business which can be fatal enough i fignored is security risk Security risk can be reduced by security controls which include physical security control and logical security contra Information technology auditing is the process of collecting and evaluating evidence to determine whether or not a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources. efficiently. Security risk is a potential threat which may endanger the company's assets, especially in the case where it is one of the impacts of IT implementation in a company.Physical security control is a security control designed by an organization or company to protect the physical facility of information technology infrastructure. Logical security control is a security control designed by an organization or company to protect the information technology infrastructure that is invisible in character, such as corporate data and computer software by means of logical function (by using ID password, hand key, fingerprint, and retina scan). The research method is descriptive analysis method, a research method which systematically, actually, and accurately describes concerning facts, characteristics, and also the relation between the phenomenon being studied (that is the application of physical and logical security control at PT Talc Indonesia). Data collecting techniques include observation, interviews, questionnaires, and documentation.Research result shows that environmental control is effective (68.75%), physical security control is not effective (26.92%), and logical security control is categorized as effective enough (42.22%). In conclusion, the condition of security risk in PT Talc Indonesia is at a risky level because according to this research, there is still an ineffective control (that is the practice of physical security control). Meanwhile, the practice of logical security control at PT Talc Indonesia is determined as effective enough.Keyword: audit, information technology, security control, security risk

ANALISIS KINERJA SAHAM EMITEN DAL AM PERIODE SATU TAHUN SETELAH PENAWARAN PERDANA Yusef Widya Karsana
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

AbstractThe objective of this research is to examine short term performance of stock price after Initial Public Offering (IPO) in Indonesia, and also to know whether there are differences between weekly stock price performance and monthly stock price performance. The stock price performance is measured by abnormal return and wealth Relative. This research is an empirical study for the companies which performs IPO in the period of2000 to 2006. Re> ult of the analysis shows that all period tested, weekly performance and monthly performance, are outperformed. The comparation of the performance shows that weekly stock price performance is higher than monthly stock price performance.Keywords .'Initial Public Offering, weekly stock price performance, monthly stock priceperformance, abnormal return, wealth relative

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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