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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 PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Mohamad Natsir
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim of the research 16 test the influence of participating in prepare budget organisation on managerial performance and motivation as a intervening variable. The respondents are managers or head of department that prepare firm budget in manufactured listed firms. The hypothesis test that used is SEM. The result show that participation has positive influence on motivation. Participation also has positive influence on managerial performance and motivation has positive influence on managerial performance.Keyword : Budgetary, Performace and Motivation

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI Hidayatullah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG

PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA Ivana Pudiwan; Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented byfinancial ratio oflnsurance and Reinsurance Company also leverage and company measurement as control variable. Researcher using 25 insurance and reinsurance companies which are based on defined criteria, with research timeframe from the year of 2006 to 2008. The result of the research concluded that Audit Committee significantly influences financial performance of Insurance & Reinsurance Company and company measurement significantly influences financial performances of Insurance & Reinsurance Company. Risk Management Committee and leverage have not any influence on the financial performance of Insurance & Reinsurance Company. These facts indicate Audit Committee and company measurement could be applied in order to improve financial performance oflnsurance and Reinsurance Company.Keywords : Audit Committee, Risk Management Committee, Financial Performance

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Ririn Arianti
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality

PENGARUH DIVIDEND YIELD, PRICE EARNINGS RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Hermi ,; Repal Sianipar
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research is performed to examine the influence of variables Dividend Yield (D1), Price Earnings Ratio (PER) and the Debt to Equity Ratio (DER) to Stock Return, with the Investment Opportunity Set as moderating variables, in manufacturing companies listing on the Indonesia Stock Exchange period 2005 -2009.The population of this research is 134 companies the period 2005-2009. Sampling technique used was purposive sampling with the following criteria: (1) companies listed on the Indonesia Stock Exchange during the 2005-2009 period, (2) the company paying the dividends consistently for 5 consecutive years from 2005-2009. Data obtained from the publication of corporate financial statements included in the sampling criteria. Obtained the sample by 10 firms so that the number of observations in this study as many as 50. Analytical techniques used is moderated reggresion analysis.The results of this study indicate that partially, variabel of Price Earnings Ratio has a significant effect on the Stock Return with Investment Opportunity Set as moderating variable, while variables of Dividend Yield and Debt to Equity Ratio had no significant effect on stock return with Investment Opportunity Set as moderating variables. The Variables of Dividend Yield, Price Earnings Ratio and Debt to Equity Ratio simultaneously had no significant influence on stock Return with Investment Opportunity Set as moderating variable.

KEBIJAKAN PEMERIKSAAN DIREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT Deddy Arif Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Taxation assessment system which was been used Indonesian, is self assessment system. Taxpayers do to calculate and pay income tax, and to submit a Periodic Tax Return and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return correctly, completely, and clearly. That obligation was been tested by tax audit.Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives for enforcement of provisions of the tax laws. Director General of Taxes has the authority to conduct an audit to test complience of the Taxpayer and for other purposes in respect to the implementation of the tax laws.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN Nur Hasanah
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model.The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fundfinancial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension FundVariable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non-Sharia Pension Fund.Keywords: Good corporate governance, good pension fund governance, Pension Fund financial reports, sharia pension fund, earnings management.

PENGARUH SIKLUS BISNIS, KAPASITAS HUTANG, PROFITABILITAS DAN NILAI PASAR TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Winston Pontoh
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Invesments for stocks has a high risk compared with the other investments. Ability of company to make earnings is very demanded by investors in their investments to get dividend and maximized capital gain.The ability of company can be view by some aspects, there are, business cycle by Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER).The objectives ofresearch are to analyze effect ofDegree of Operating Leverage (DOL), Debt to Equity Ratio (DER), Interest Coverage Ratio (ICR), Return on Equity (ROE), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) to market stock price. The research use data of audited financial statements of manufacturing company from Indonesia Stock Exchange (Bursa Efek Indonesia) in period 2007 till 2009.The results show that as partial, DOL, ROED, PER, EPS, and DER significantly effect to market stock price, than ICR. Simultaneously, DOL, ROED, ICR, PER, EPS and DER significantly effect to market stock price.

PENGARUH STRUKTUR CORPORATE GOVERNANCE, KONTRAK HUTANG, DAN POLITICAL COST TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PERIODE 2006 - 2009 Saldy Wirawan
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 3 (2010): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

manajemen AGRO Adalah tindakan manajemen Yang memiliki Bentuk inteiference hearts Proses Penyusunan Laporan Keuangan DENGAN Maksud untuk review meningkatkan Kemakmuran Nilai Pribadi Dan also compcmy. Tesis Adalah. Yang Ditulis untuk review menganalisis Struktur pengaruh tata kelola Perusahaan, perjanjian Utang, Dan BIAYA Politik Terhadap manajemen AGRO PADA Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Metode Pemilihan sampel using Metode purposive sampling DENGAN populasi 193 Perusahaan Dari Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Ada 42 sampel ofmanufacturing Perusahaan DENGAN periode pengamatan selama lima Tahun (2005 6112009). software data diolah DENGAN using SPSS 15.0 for windows. Hasil Penelitian Penyanyi menunjukkan kepemilikan manajerial dan Politik BIAYA hctve berpengaruh terhadap manajemen AGRO, sedangkan variabel berbaring institusional kepemilikan seperti, Utang perjanjian, dan ukuran dewan direksi TIDAK pengaruh ke manajemen AGROKata kunci: Manajemen Laba, lebih pencatatan Discretioncoy, kepemilikan manajerial, kepemilikan institusional, perjanjian Hutang, BIAYA Politik, ske ofthe DIREKSI Papan.

Faktor - Faktor Yang Mempengaruhi Audit Delay Christine Tamba
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 3 (2010): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009. The results show that tight issue, audit committee education, and firm leverage significantly influence on audit delay. But, audit opinion and financial leverage do not significantly influence on audit delay.Keywords : Right isisue, Leverage, Education, Performance, Audit opinion, Audit Delay

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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