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Media Riset Akuntansi Auditing & Informasi
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 Tax Planning and Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Pemoderasi Soetardjo, Mulyadi Noto; Nurmawati, Sukma
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.19749

Abstract

This research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q, corporate tax planning using ETR and carbon emission disclosure using an index by Choi et al. (2013). Data is collected using purposive sampling from companies in non- cyclical and cyclical sector for the periods of 2021-2022, resulting in a total sample of 231 firm-years. The result reveals that corporate tax planning has a negative impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation effect, it is found that independent board of commissioners does not strengthen the relationship between corporate tax planning and firm value but it enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of indepenent board of commissioners in moderating these relationships. The implications of this research can assist companies in repositioning and optimizing their tax planning strategies and improving carbon emission disclosures by taking into account the role of independent commissioners of the company.
CYBERATTACKS ON THE ACCOUNTING PROFESSION :A LITERATUR REVIEW Surya, Dhimas; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19953

Abstract

This research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The impact of cyberattacks can be significant, including financial loss, reputational damage, compromise of financial data, erosion of trust, and operational disruption. Addressing these challenges requires a proactive approach that combines technology, policy and education. Investment in cybersecurity, awareness training, and a strong security culture are essential to mitigate cyber risks. Further research is needed to evaluate the effectiveness of cybersecurity strategies, the role of cybersecurity culture, rapid detection and response methods, integration of new technologies, and the impact of regulations. By raising awareness and implementing proactive measures, the accounting profession can improve its cybersecurity posture and protect critical financial information from cyber threats.
DOES GREEN SUPPLY CHAIN INNOVATION HAVE AN IMPACT ON REVISED FIRM VALUATION? Ario Wicaksono, Dading Damas; Rahardja, Liana; Florencia Irena Lawita; Euro Priasaddha Dhammika Lie
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19363

Abstract

This study investigates how green supply chain innovation affects corporate value. Accelerated industrial growth has contributed to rising air pollution levels, which in turn exacerbate global warming. As a response, companies can adopt environmental management accounting practices and adjust operational strategies to help address these challenges. However, academic discussions present differing views. Some argue that such initiatives enhance resource efficiency, while others contend that they incur substantial costs. This study employs a quantitative approach, utilizing secondary data sourced from the financial and sustainability reports of companies listed on the SRI-KEHATI index of the Indonesia Stock Exchange, with a sample of 24 companies during 5 year period. The analysis is conducted using multiple linear regression techniques. The research results show that green procurement innovation, green process innovation, and green product innovation have a positive effect on the value of the company that has undergone the latest modifications for not only product base, but service base need to be involve. The theoretical objective of this study is to contribute deeper understanding to the field of environmental accounting, with a particular focus on innovation within the manufacturing, mining, and service sectors. From a practical perspective, findings demonstrate how green practices can impact a company's overall value.  
THE EFFECT OF AUDIT TENURE, AUDITOR REPUTATION, FINANCIAL REPORT RESTAURANTS AND AUDIT ROTATION ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATING VARIABLE Ali, Ahmad; Bawono, Icuk Rangga; Primasari, Dona
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20900

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rotasi audit, restatemen laporan keuangan, audit tenure, dan reputasi auditor terhadap kualitas audit serta pengaruh faktor-faktor tersebut terhadap kualitas audit dengan biaya audit yang dimoderasi dan restatemen laporan. Penelitian ini menggunakan metode kuantitatif dengan populasi dalam penelitian ini meliputi auditor Akuntan Publik Jawa Barat sebanyak 79 responden yang diperoleh dari 47 KAP. Teknik analisis yang digunakan adalah asumsi klasik, regresi berganda, dan analisis regresi moderat dengan variabel moderasi. Hasil analisis data: (1) Audit tenure berpengaruh positif terhadap kualitas audit, (2) Reputasi auditor berpengaruh positif terhadap kualitas audit, (3) Restatemen laporan keuangan berpengaruh positif terhadap kualitas audit, (4) Rotasi audit berpengaruh positif terhadap kualitas audit, (5) Biaya audit memperkuat pengaruh audit tenure terhadap kualitas audit, (6) Biaya audit memperkuat pengaruh reputasi audit terhadap kualitas audit, (7) Biaya audit memperkuat pengaruh restatemen laporan keuangan terhadap kualitas audit, (8) Biaya audit memperkuat pengaruh rotasi audit terhadap kualitas
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANDA ACEH CITY Fitria, Nurul; Linda, Linda; Fuadi, Raida; Febriyanti, Maya
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19911

Abstract

Village fund management is both a responsibility and a challenge for village officials in ensuring proper allocation and utilization. The use of these funds must be transparent and accountable to both the government and the community to prevent mismanagement. This study aims to evaluate the village fund accountability by examining the influence of supervision, human resource competence, and community participation. The research surveyed 132 respondents, comprising village heads, secretaries, and finance officers from 44 villages in Banda Aceh. Multiple linear regression analysis was employed. The findings reveal that supervision and community participation positively affect the village fund accountability, whereas the competence of village officials has no significant effect.  
THE EFFECT OF TRADING DAYS AND SYSTEMATIC RISK ON STOCK RETURN VOLATILITY: STUDY OF LQ-45 COMPANIES ON THE INDONESIAN STOCK EXCHANGE DURING THE COVID-19 PANDEMIC Hendayana, Yana; Putra, Ivan Gumilar Sambas; Hertina, Dede
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.20642

Abstract

This research aims to determine the effect of trading days and systematic risk on stock return volatility. This study is based on the phenomenon of trading day anomalies that often influence market movements, as well as the importance of understanding systematic risk in investment decision-making. This research is quantitative research with a causal design and uses multiple linear regression analysis. The research object is stocks included in the LQ-45 index. The research findings indicate that trading days and systematic risk have a significant effect on stock return volatility. These findings reinforce the growing literature on trading day anomalies and stock return volatility, and provide empirical evidence of the factors that influence stock volatility in different economic and market dynamics. The practical implications of this research suggest the need for risk management strategies tailored to volatile market conditions, as well as the consideration of using derivative financial instruments, portfolio diversification to protect stock value, and enhancing resilience against market fluctuations.
THE EFFECT OF CORPORATE GOVERNANCE (CG), PRODUCTION EFFECTIVENESS (PE), AND ENVIRONMENTAL SUSTAINABILITY (ES) ON COMPANY VALUE (CV) Yulias, Messia; Megawati Oktorina
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19901

Abstract

As a curious in finding out the variables essence on firm value amongst business conditions of global struggle in the influence of Covid-19. The aim of study is to prove whether Good Corporate Governance (GCG) as the ideology and foundation to actualize the production of business will effect to firm value, in which mediated with the effectiveness of production and moderated with the environmental sustainability compliance due to business sector. The research sample is the sector of primary consumer goods of the IDX during 2018-2020. And it special highlight to only those companies whose running the production, excluded distributors nor retailers. The research through purposive sampling, which collecting 93 data by running data system with macro v4.1 PROCESS. The results of empirical research reveal GCG increases the firm value. Though, GCG does not impact to production effectiveness. While production effectiveness has a positive impact to firm value but it does not impact to the mediation relationship between GCG and firm value. The results of the compliance of environmental sustainability is able in moderating the impact of GCG to firm value.
CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL PERFORMANCE AS DETERMINANTS OF FINANCIAL DISTRESS IN CONSUMER NON-CYCLICALS AND CYCLICAL FIRMS Kesumo Wardhani, Nurhastuty; Pratama, Aditya Yoga; Emelia Sari
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.16878

Abstract

This study aims to test and analyze the relationship and influence by using the independent variables, namely corporate governance and performance intellectual capital against financial difficulties. The corporate governance variable is measured by ACGIX, the performance variable intellectual capital is measured by total intangible assets, and financial distress is measured using the Beneish Z-Score. This study uses secondary data, namely annual financial reports. The sample used is the company consumer noncyclical and consumer cyclical listed on the Indonesia Stock Exchange in the period 2016 - 2021. The total sample selected was 260. The sampling technique used was purposive sampling. The method used in this research is panel regression analysis. The results of the analysis of this study indicate that corporate governance variables have a positive effect on financial difficulties, and performance variables intellectual capital have a positive effect on financial distress. It is hoped that this research can become a reference for further research as well as a basis for practitioners in making business decisions and for regulators to become the basis for making regulations in terms of the variables studied.  
PERFORMANCE ANALYSIS OF VALUE AND GROWTH INVESTING IN THE INDONESIA STOCK EXCHANGE Pardomuan; Busnetty, Ida; Triadji, Iwan
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19539

Abstract

Value dan growth investing sangat sering diperbandingkan. Penelitian ini bertujuan untuk menganalisa secara mendalam perbedaan kinerja dari indeks IDX Value30 dan IDX Growthh30 yang mewakili value dan growth investing di Indonesia. Membandingkan kinerja sharpe ratio dan model APT untuk menentukan pengaruh dari faktor-faktor seperti stock selection, market timing, inflasi, kurs IDR/USD, dan  yield obligasi pemerintah 5 tahun. Perbedaaan rata-rata sharpe ratio diuji menggunakan independence sampe t-test. Model APT dianalisa dengan GARCH(1,1). Data dari IDX Value30 dan IDX Growth30 dalam penelitian ini dibatasi antara 30 Januari 2014 sampai dengan 30 September 2022. Kebaruannya adalah sebuah penelitian komprehensif yang membandingkan kinerja dari value dan growth investing menggunakan sampel IDX Value30 dan IDX Growth30 yang belum pernah dilakukan sebelumnya. Penelitian ini menyimpulkan bahwa sharpe ratio dari IDX value30 dan IDX Growth30 semuanya adalah positif, tetapi tidak berbeda secara signifikan. Baik IDX Value30 dan IDX Growth30 tidak memiliki kemampuan stock selection dan market timing. Kurs IDR/USD memiliki efek negatif yang signifikan dan 5-year Government Bond Yield memiliki efek positif yang signifikan pada IDX value30. Tidak ada faktor-faktor makroekonomi yang memiliki efek yang signifikan terhadap IDX Growth30. Secara umum IDX Value30 lebih unggul dibanding IDX Growth30, namun keduanya dapat digunakan sebagai referensi oleh investor dan Manajer Investasi.
HOW 'BLUE' DO MARINE AND FISHERIES COMPANIES SUPPORTING SDG 14? Fadillah, Haqi; Yudi
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19717

Abstract

The aim of this study is to identify whether the aquaculture and wild fisheries sector entities in Indonesia have fully disclosed the blue economy report. The utilisation of descriptive analysis and content analysis is employed to quantify the extent of blue economy disclosure in annual reports. The technique used is the scoring technique from the indicators of Law No. 32 of 2014 regarding Maritime which was last amended into Law Number 11 of 2020 regarding Job Creation in the Maritime and Fisheries Sector and GRI 13: Agriculture, Aquaculture and Wild Fisheries. The study result shows that the average disclosure is only in narrative and numerical form. Entities have not presented it using tables, graphs, or trends. The disclosure score, which is still very minimal, indicates that these companies have not based their sustainability report preparation on Law Number 11 of 2020 and GRI 13.

Page 38 of 39 | Total Record : 382

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