Articles
144 Documents
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to examine and analyze the effect of financial distress, firm size, leverage, and profitability on accounting conservatism. The population in this study are Miscellaneous Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2016 - 2018 which amounted to 132 companies and the sample used amounted to 72 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the ratio of firm size and leverage influences accounting conservatism. While financial distress and profitability do not affect accounting conservatism.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of dividend payments, profitability, and leverage on earnings management. The study population was LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018, totaling 135 companies. The sampling technique uses purposive sampling method. Based on the sample size technique obtained 54. The method of data analysis uses multiple linear regression analysis with SPSS. The results show that dividend payments negatively affect earnings management; Leverage has a positive effect on earnings management, while profitability has no effect on earnings management]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 10, No 2 (2020): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of corporate governance mechanisms, firm size, and leverage on the integrity of financial statements. The sample used is 45 companies, consisting of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The data analysis method used is multiple linear regression analysis. The results of the study prove that institutional ownership has no effect on the integrity of financial statements, managerial ownership has no effect on the integrity of financial statements, independent commissioners affect the integrity of financial statements, firm size affects the integrity of financial statements and leverage has an effect on the integrity of financial statements.]]>
<![CDATA[ANALISIS PENERAPAN, PERHITUNGAN, PEMBAYARAN DAN PELAPORAN PPH PASAL 22 ATAS PEMBELIAN BARANG ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the application of the calculation, payment and reporting of Article 22 Income Tax on the purchase of goods by the Central Government Expenditure Treasurer, namely the Directorate General of Legislation for Fiscal Year 2019. The research method used is descriptive qualitative with data collection techniques in the form of interviews and documentation. This study uses secondary data sources taken from data that has been published by government institutions, namely the Directorate General of Legislation under the auspices of the Ministry of Law and Human Rights of the Republic of Indonesia. Data analysis techniques include data collection, compilation of information, and drawing conclusions. The results of this study indicate that the application of the calculation, payment, and reporting of Income Tax Article 22 on the purchase of goods by the Government Expenditure Treasurer at the Directorate General of Legislation and Regulations has not been implemented in accordance with the Regulation of the Minister of Finance Number 34/PMK.010/2017 concerning Collection of Income Tax Article 22 in connection with Payment for Delivery of Goods and Activities in the Import Sector or Business Activities in Other Fields.]]>
<![CDATA[ANALISIS PENERIMAAN PPN DAN PPnBM UNTUK MENINGKAT PENDAPATAN NEGARA ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The object of this research is to analyze the role of PPN and PPnBM in an effort to increase state revenue and to analyze the government’s efforts to overcome the obstacles experienced in order to increase state revenue from the taxation sector. The methods used are documentation, library research and interviews. The data used is the official data in the form of the State Budget published by the Ministry of Finance, Directorate General of Taxes on its official website. The results of the research that have been carried out show that since the initial introduction and implementation of PPN and PPnBM revenues in 1985, tax revenues of the types of PPN and PPnBM have always contributed greatly to state revenues. This is because PPN and PPnBM have a strategic role and position for tax revenue with the amount of achievement that continues to increase every year. PPNand PPnBM types of taxes have a very important role for taxation, because PPNand PPnBM revenues have contributed 30-40% of total tax revenue. In order to increase state revenue, the government has carried out various kinds of efforts, but during these efforts the government experienced several obstacles, one of which was resistance from taxpayers, both active and passive. In overcoming these obstacles, there are several solutions so that the efforts that were carried out at the beginning can be continued and the obstacles can be slowly overcome.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to test the influence of corporate governance mechanisms and leverage on the integrity of financial statements. This study used 5 independent variables namely the proportion of commissioners independe, the size of the audit committee, managerial ownership, institutional ownership, and leverage. Dependent research is the integrity of financial statements. The theory underlying this research is agency theory. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with sampling techniques that is purposive sampling method obtained 196 samples of the company for 4 years of observation. The data analysis method used in this study is multiple linear regression. The results showed that the proportion of independent commissioners, the size of the audit committee, and leverage had no effect on the integrity of financial statements. While managerial ownership and institutional ownership negatively affect the integrity of financial statements.]]>
<![CDATA[PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KOMPENSASI BONUS, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine and analyze the effect of independent commissioners, audit committees, bonus compensation, and financial distress on earnings management in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling method, in order to obtain as many as 64 samples. This study uses multiple linear regression analysis at a significance level of 0.05 using the SPSS version 25 program. Meanwhile, the audit committee, bonus compensation, and financial distress have no significant effect on earnings management.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The objective of this research is to examine the effect of implementation of government internal control system and practice of audit results follow up to financial statement quality. Population used in this research is Financial Statement Operators in Ministry of Finance totaling 112 persons. Purposive sampling method was used in this research and resulting in sample size of 64 respondent. Data analysis performed using multiple linear regression analysis and processed with SPSS version 25. The results showed that implementation of government internal control system and practice of audit results follow up has positive effect to financial statement quality.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 1 (2021): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research was to analyze the effect of the effectiveness of internal control, information asymmetry, the suitability of compensation and individual morality on accounting fraud tendencies at PT Bank Rakyat Indonesian (Persero) Tbk. The population in this research was that all employees who work in the finance department. The sample of this study by convenience sampling. The research model used is a quantitative research model using primary data. The analytical tool used in this study is the multiple linear regression analysis. The results of the research show that the effectiveness of internal control, information asymmetry and individual morality influence the tendency of accounting fraud. While the suitability of compensation does not affect the tendency of accounting fraud.]]>
<![CDATA[DAMPAK PEMBERIAN INSENTIF PAJAK DAN TAX ALLOWANCE ATAS INVESTASI DAN RASIO PAJAK DI INDONESIA ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the impact on investment and tax ratios in Indonesia after the issuance of the Minister of Finance Regulation Number 150/PMK.010/2018 concerning tax holidays and Government Regulation Number 78 of 2019 concerning tax allowances. The research method used is descriptive qualitative with data collection techniques in the form of archive studies. This study uses secondary data sources taken from data sources published by government agencies and non-governmental institutions of the Indonesian state regarding tax incentives, investment and tax ratios. The results of this study indicate that after the implementation of the tax holiday and tax allowance policies, investment in Indonesia has increased. However, the implementation of tax holidays and tax allowances has not been able to increase the tax ratio in Indonesia because the provision of income tax reductions and exemptions affects tax revenue which has a direct impact on the tax ratio in Indonesia.]]>
