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<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The purpose of this study was to determine and analyze the effect of good corporate governance structure and firm ownership on firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The sampling technique used is the purposive sampling method. The number of samples in this study were 108 samples. This study uses a descriptive analysis method using the SPSS 23 program. Based on the results of hypothesis testing, it shows that independent commissioners, institutional ownership, and the board of directors have a significant influence on firm value. Meanwhile, managerial ownership and audit committee have no effect on firm value. The results of this study are expected to contribute to the field of financial accounting.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[Earnings management is management of behavior for profit in accordance with his wishes and actions taken by management. This research aims to test and analyze firm size, profitability, leverage, and commissioner independent on earning management. The population in this study was the Mining Company which was listed on the Indonesia Stock Exchange in the period 2015- 2018, which amounted to 168 companies and the sample used amounted to 56 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 24 software. The results show that the profitability the earnings management. While firm size, leverage, and commissioner independent have no effect on earnings managem]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to examine the effect of profitability, leverage, liquidity, company size, listing age, and public ownership of shares on internet financial reporting disclosures. The population in this study are various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016- 2018 period, amounting to 144 companies. The sampling technique used was purposive sampling method. Based on these methods a sample of 87 companies was obtained. The data method used is multiple linear regression method using SPSS version 24 software. The results show that profitability, liquidity, company size, and public ownership affect the disclosure of internet financial reporting, while leverage and listing age do not affect the disclosure of internet financial reporting]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The purpose of this research to examine the effect of corporate governance mechanism and leverage of integrity financial statements. Corporate governance mechanism are proxy by variable independent commissioner size, audit committee size, institutional ownership, managerial ownership. The population in this study are companies listed on the Indonesia Stock Exchange in the period 2015-2018. The sampling technique in this study using purposive sampling method. The analytical method used multiple linear regression analysis method. The results show that the size of independent commissioners, the size of the audit committee, and managerial ownership influence the integrity of financial statements. Institutional ownership and leverage have no effect on the integrity of financial statements.]]>
<![CDATA[PENGUJIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD DIAMOND ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to examine the effect of diamond fraud with financial stability proxies, financial targets, ineffective monitoring, total assets accruals and change in directors on financial statement fraud. The sampling technique used was purposive sampling method and based on this method, a sample size of 114 was obtained from Infrastructure, Utilities, and Transportation Sector Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The data analysis method used is multiple linear regression analysis. The results of the study prove that financial stability has a negative effect on financial statement fraud, financial targets have a positive effect on financial statement fraud, ineffective monitoring has a positive effect on financial statement fraud, total assets accruals have no effect on financial statement fraud, and change in director has no effect on financial statements. fraud]]>
<![CDATA[PERAN MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN REPUTASI KANTOR AKUNTAN PUBLIK ATAS MANAJEMEN LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to determine and analyze the effect of corporate governance mechanisms (institutional ownership, managerial ownership, independent commissioners, and audit committees), firm size, and the reputation of public accounting firms on earnings management as proxied by discretionary accruals. The population in this study were 56 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method, so as many as 14 samples were obtained. This study uses multiple linear regression analysis using the SPSS 24 program. The results show that managerial ownership has a significant positive effect on earnings management. Meanwhile, institutional ownership, independent board of commissioners, audit committee, firm size and reputation of public accounting firm have no significant effect on earnings management.]]>
<![CDATA[PERANAN AKUNTAN PUBLIK ATAS KEPATUHAN PAJAK ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 1 (2020): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to analyze the role of the Public Accountant related to Tax Compliance and analyze the strategies used by the Tax Office of the Big Taxpayer II to manage the compliance of the registered Big Taxpayer. The research method used is descriptive qualitative data collection techniques in the form of content analysis. This study uses secondary data published by Indonesian state government agencies that formulate and implement tax compliance, namely the Directorate General of Taxes. The results of this study indicate that Public Accountants play an important role in increasing tax compliance from taxpayers; Large Taxpayer Service Office II implements all the strategies that have been formulated in managing tax compliance from taxpayers; and the strategy implemented by the Large Taxpayer Service Office II has a quite positive impact on taxpayers in the territory of the Large Taxpayer II.]]>
<![CDATA[ANALISIS KETEPATWAKTUAN TIM AUDIT DALAM MENYELESAIKAN LAPORAN AUDIT ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to analyze internal factors and any external factors that influence the timeliness of KAP Crowe's audit team and how these factors influence the timeliness of KAP Crowe's audit team in completing client audit reports in 2018. This study uses triangulation methods between library research, observation and interview. The results of this study are a list of 44 KAP Crowe client companies listed on the Indonesia Stock Exchange in 2018 that experienced audit report lags and a list of KAP Crowe client companies that experienced delays in reporting their financial statements on the Indonesia Stock Exchange in 2018. In addition, the results of the research This emphasizes that internal factors which consist of the preparation of an audit plan based on SPAP, auditor competency, workload, turnover intention and external factors consisting of the complexity of the client company's operations and client company size negatively impacts the audit team's timeliness in completing audit reports KAP Crowe client in 2018.]]>
<![CDATA[DETERMINAN AUDIT DELAY ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to discuss the influence size of company, size of the public accounting firm, implementation of international financial reporting standards, and auditor changes to audit delay. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2015- 2018 amounting to 200. The sample selection method used is purposive sampling method. Based on these methods a sample size of 88 was obtained. Data analysis method uses multiple linear regression analysis with SPSS software version 25. Data analysis method uses multiple linear regression analysis (multiple regression analysis) with SPSS software version 25. The results of this study indicate that the size of the Public Accounting Firm has a negative effect on Audit Delay, while the Company Size, Application of International Financial Reporting Standards, and Auditor Substitution has no effect Audit Delay.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The purpose of this study was to examine the factors that affect debt policy. In this study, the population were all manufacturing companies that basic and chemical sectors which were listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sampling technique was purposive sampling. Based on method, the sample was 66 companies and The research model used is a quantitative research model using with secondary data. This study used a multiple linear regression analysis. The results showed that profitability and company size effect on debt policy, meanwhile the dividend policy and asset structure does not effect on debt policy. The result show that the lower the dividend policy, meanwhile the asset structure the result show that how many fixed assets owned by the company will not affect the debt policy.]]>
