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INDONESIA
Media Riset Akuntansi
Published by Universitas Bakrie
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie. Jurnal ini terbit secara berkala dua kali dalam setahun: Februari dan Agustus.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol 7, No 2 (2017): Agustus" : 6 Documents clear
ANALISIS PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI CURRENT RATIO
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of working capital turnover, cash turnover, and inventory turnover on the current ratio. The sample used in this study is the PT Tiga Pilar Sejahtera Food company's financial statements for 6 years (12 semesters) starting from 2010 to 2015, so the total observations in this study are 48 observations by processing data using the Eviews 6 program. The method used in this study is multiple linear regression analysis. The results of this study indicate that working capital turnover has an effect on the current ratio, cash turnover has no effect on the current ratio and inventory turnover has an effect on the current ratio.
DETERMINAN HARGA SAHAM
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

This study aimed to analyze the factors that affect the price of shares in mine companies listed on the Indonesia Stock Exchange in 2011-2015.The population of this study is mining industry for periods 2011-2015. Samples were selected by purposive sampling method using yearly data during 2011 to 2015 in order to obtain 40 samples. This study uses descriptive analysis method, the classical assumption (test for normality, heterocedasticity, multicollinearity test, and autocorrelation test ), a hypothesis testing ( t-test ( partial)), test the coefficient of determination ( R ²) and multiple regression analysis) by using theprogram SPSS 20 . The Hypothesis testing results show that the Current Ratio and Earning Per share partially positive effect on stock price. While Debt to Equity Ratio partially has no impact on stock price.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSHAAN DALAM MELAKUKAN AUDITOR SWITCHING
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

This research aims to analyze the factors that influence the company to auditor switching in Indonesia. The metode sampling in this research used is purposive sampling. According to the result of research that had been done on manufacturing company that listed in Indonesia Stock Exchange, we can concludes that previous year’s audit opinion and financial distress didn’t have influences on auditor switching, while audit delay have influences on auditor switching. Auditor opinion variable didn’t have influences is suspected because the company are avoiding the risk of opinion shopping. Financial distress didn’t have any influences is suspected because the cost of start-up from a new auditor is relatively expensive. An influential audit delay is thought to be due to the length of time the completion of the independent audit report.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

exchange, especially the mining sector. This study also aims to determine the effect of return on equity, earnings per share and debt to equity ratio of stock prices in mining companies listed on the Indonesia Stock Exchange period 2012-2015. The research method used in this research is descriptive analysis. Sources of data used in this study is the publication data of annual financial reports of mining industry companies    listed    on    the    stock    exchange     Indonesia.Based on the test results found ROE and EPS value significantly influence on stock prices which means a direct relationship with the stock price of mining sector companies.While for the test results DER value found no significant effect on stock prices which means the relationship is not in line with the stock price of mining sector companies.
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to determine and analyze the effect of the proportion of independent commissioners, the frequency of board of commissioners' meetings, the size of the audit committee, and the frequency of audit committee meetings on firm value. The population of this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The sampling technique used was purposive sampling method, in order to obtain as many as 63 samples. This study uses a descriptive analysis method using the SPSS 23 program. The results show that the proportion of independent commissioners, the frequency of board of commissioners' meetings, and the frequency of audit committee meetings have no effect on firm value. While the size of the audit committee has a significant effect on firm value. The results of this study are expected to contribute to the field of financial accounting.
PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ATAS KINERJA KEUANGAN PERUSAHAAN
Media Riset Akuntansi Vol 7, No 2 (2017): Agustus
Publisher : Universitas Bakrie

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Abstract

This study aimed to examine the effect of Corporate Social Responsibility disclosure to financial performance of mining companies listed in Indonesia Stock Exchange from 2011-2015, whereas the company's financial performance is measured by Return On Assets, Return on Equity, Operating Profit Margin, and Net Profit Margin. The population of this study is all mining companies listed in Indonesia Stock Exchange from 2011-2015. The sample used in this study is 37 samples as a result of elimination by using purposive sampling, in which 3 removed samples are outliers. The method used in analyzing data is multiple regression analysis. Corporate Social Responsibility disclosure is measured by CSR Rating System of Global Reporting Initiative Index 2002, modified by Sutantoputra (2008). This study concludes that Corporate Social Responsibility affects only the Operating Profit Margin. Meanwhile, Corporate Social Responsibility does not affect Return On Assets, Return On Equity, and Net Profit Margin. The results of this study suggested that 2015 was the worst year for the mining sector in Indonesia. This is caused by the decrease of commodity prices in the mining sector and also the high level of debt incurred by mining companies. This is the reason why mining companies in Indonesia do not earn optimum operating income and/or net income, thus those companies do not maximize the disclosure of CSR in presenting annual report.

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