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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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Anomalies In Asian Stock Market Kamaludini ,
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Anomaly phenomena in many stock markets show various results achieved by each researcher. The various results very much depend on time and method used. Most of Asian Stock Market is emerging market. The objective in this research are to know market anomalies, especially those of weekend effect, turn of the month effect, and turn of the yeareffect, in Asian stock markets region. The analysis methods to test for market anomalies are GARCH and AAIOVA. The result in this research is: anomalies that happen on weekend effect and turn of the month effect. Anomalies on the turn of the year effect in this research show no significant result. Anomaly will occur in several condition, in weekend and early of the week, turn of and first the month. Anomaly will happen also in several event, such as; independent and religious day.Key words : Emerging market, GARCH, ANOVA, market anomaly, weekend effect, turn of the month effect, and turn of the year effect.

ANALISA FAKTOR-FAKTOR RASIO KEUANGAN TERHADAP PERAMALAN TARGET TAKEOVER TAHUN 2005 HOTMAN T. POHAN
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research intend to continue last research about takeover and Q ratio that using discriminant analysis.ln this research discriminant analysis connot be applied because it does not fulfill the assumption,therefore the analysis in this research uses logit regression analysis. By using logit regression analysis,writer get model that has been tested its validity and hypothesis of this research can be proved.The hypothesis is that certain ratio can predict the possibility of taking over company target.By cutting 5O% off ,a company can be concluded and classified wether it deserves or not to be taken over. Ebitda to sales on behalf DER and CFO to sales ratio has positive sign in logit regression probability model,it means that EBITDA to sales enhance the probability of taking over On the other hand, ROE and PBV ratio have negative sign in this model,it means that these ratio lessen the probability of taking over.Keywords: takeover, q ratio, logit regression probability model

ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH) Deddy Arief Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The tax reform by The Directorate General of Taxation is in obtaining high level of tax compliance, high trust of tax administration and high productivity ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer is whether they have submitted their monthly and yearly tax report or not. The goal of this research is to observe tax compliance level in submitting of monthly and yearly tax report that can influence the tax revenue. The basis of the theory is literature, tax regulation and tax laws, opinion from researcher or who was expert in the field of taxation. Method of data analysis are descriptive statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the relationship linearly between tax compliance level in submitting of monthly and yearly tax report with the tax revenue.Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and Yearly Tax Report, and Tax Revenue

Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial dan Motivasi Sebagai Variabel Intervening Mohamad Nasir
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were collected by using random sampling method and analyzed by structural equation model. This research finds that budget participation has positive and significant effect on motivation and managerial performance. Meanwhile motivation has positive and significant effect on managerial performance. This research has limitations. First, the sample of this research is managers that participate in preparing budget. Second, data were analyzed by using path analysis that has limitation. So, future research suggests by using simultaneous equation to eliminate errors. This model is called structural equation model.

Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba Sovi Ismawati Rahayu
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objectives of the research is to find out the impact of luntaty disclosures on earnings response coefficient (ERC). The populati n of this study was public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen as sample. This research is explanatory research, and th data analysis were treated as cross-section. Earning persistence, systematic risk company growth, leverage and company size which in prior stOies described ERC variation, in this research used as controlling vaable. The research hypothesis were tested using the multiple regression analysis. The result ofthis research before and after use the which described ERC variation show that voluntary disclosure had significantly negative influence on earnings response coefficientKeywords: Voluntary Disclosures, Earnings Response Coeficient

PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING Meythi ,
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli, 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.Keywords: Cash Flows from Operations, Dividend Changes, andAccrual

THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG) Elizabeth T Manurung; Arthur Purboyo; Thomas Kurniawan
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning 'doing the right things right' in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea 'The smaller the production volume, the smaller the cost'. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater, cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabilit

PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK Hotman T. Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.

ANALISIS JUMLAH WAJIB PAJAK ORANG PRIBADI DILLHAT DARI JENIS PEKERJAAN DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA BEKASI UTARA Haris ,; Salip ,
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Struktur Penerimaan Pemerintah has bergeser Dari ketergantungan luar negeri Bantuan Dan Minyak dan alam gas untuk review Pendapatan Pajak. Oleh KARENA ITU Sektor Perpajakan di Indonesia diperbarui. Beberapa tindakan has diambil Yang can menghasilkan Pendapatan Pajak ditunjukan kepada Pemerintah. Hal Penyanyi sejalan DENGAN Perpajakan reformasi di Tahun amandemen undang -undang Perpajakan Penyanyi Tahun 2000. Hal Penyanyi menunjukkan bahwa Pemerintah Mulai Fokus melakukan Perbaikan untuk review get LEBIH Banyak wajib Pajak through intensifikasi Dan ekstensifikasi Pajak Potensi. Mencari Google Artikel Harapan bahwa tindakan Penyanyi can be meningkatkan jumlah wajib Pajak terutama wajib Pajak Pribadi. PADA akhirnya, ITU akan berdampak PADA Pendapatan Pemerintah Pajak.Berdasarkan hasil temuan statistik Pengujian DENGAN using uji global, menyimpulkan bahwa Jangka Waktu pegawai Pemerintah Wajib Pajak Pribadi, pegawai Swasta Dan Tenaga kerja gratis di KPP Pratama Bekasi Utara memiliki Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan, meskipun dampaknya randah. Berdasarkan Pengujian parsial, hasilnya menyimpulkan bahwa Jangka Waktu wajib Pajak Pribadi Dari pegawai Pemerintah, pegawai Swasta Dan Tenaga kerja gratis menghasilkan Dampak Yang signifikan Terhadap Penerimaan Pendapatan Pajak Penghasilan. UNTUK kontribusi wajib Pajak Pribadi berdasarkan pendudukannya Terhadap Penerimaan Pajak Penghasilan di KPP Pratama Bekasi Utara menunjukkan bahwa wajib Pajak Pribadi Dari pegawai Pemerintah menghasilkan Tanda kontribusi negatif flcantly. SEMENTARA ITU, kontribusi ofpersonal wajib Pajak Dari karyawan swasta menghasilkan kontribusi positif Beroperasi signifikan. UNTUK wajib Pajak Pribadi offree Tenaga kerja menunjukkan kontribusi positif, namun TIDAK signifikan.Kata kunci: Pajak Penghasilan, Personal Wajib Pajak, Pegawai Pemerintah, Karyawan Swasta, Dan Gratis Buruh

PERAN GCG SEBAGAI MODERATING VARIABLE DARI PENGARUH EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Dewi Rosaria
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This thesis examined the influence of Earning Management toward corporate value by exposing Corporate Governance as Moderating Variable. In this research, earning management as independent variable which is calculated using discretionary accrual (DAC). Researcher using Dechow model and regretted forward-looking model from cross sectional to define DAC. Corporate Value as dependent variable is represented by Tobin's Q, while Corporate Governance as Moderating Variable is indexed based on 18 items of exposure themes called Corporate Governance Perception Index. Researcher using 51 manufacture companies which are selected from 149 companies listed in Indonesia Stock Exchanges based on the defined criteria, with research timeframefrom the year of 2005 to 2008. The result of the research concluded that Earning management significantly influences corporate value; corporate governance practices influences the Earning management on the corporate value.

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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