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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 144 Documents
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PENGARUH RETURN ON ASSETS, NON-PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of return on assets, non-performing loans, capital adequacy ratio and loan to deposit ratio on stock prices. The sample of this research is 160 and consists of banking companies listed on the IDX during the 2017-2020 period. The method used in this research is multiple linear regression analysis. The results showed that return on assets had a positive effect on stock prices, non-performing loans had no effect on stock prices, capital adequacy ratios had a positive effect on stock prices and loan to deposit ratios had no effect on stock prices.
PERAN UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DAN OPINI AUDIT DALAM AUDIT DELAY
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the effect of Firm Size, Public Accounting Firm Size, Audit Opinion on Audit Delays in Property, Real Estate and Building Construction sector companies listed on the Indoensia Stock Exchange in 2016-2020. The sampling method in this research is purposive sampling. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. Data analysis process that carried out fisrt is descriptive statistic, classical assumption tests, multiple linear analysis and then hypothesis testing using SPSS version 25 software. The result show that the public accounting firm size had a possitive effect on audit delay, while firm size and audit opinion had negative effect on audit delay.
PENGARUH FEE BASED INCOME DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP TINGKAT PROFITABILITAS
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of fee-based income and operating expenses operating income on profitability. The sample of this study consisted of 20 state-owned commercial bank banking sector companies listed on the Indonesia Stock Exchange in 2013-2017. The method used in this research is multiple linear regression analysis. The results showed that fee-based income had no significant effect on profitability (ROA), operating expenses operating income had a significant negative effect on profitability, ROA and fee-based income and operating expenses operating income simultaneously had a significant effect on profitability variables (ROA).
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the effect of liquidity, profitability, leverage, managerial ownership on financial distress manufacturing companies listed on the Indonesia Stock Exchange. This study uses four independent variables namely liquidity, profitability, leverage, managerial ownership. While the dependent variable in this study is financial distress. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The source of data in this study is to use secondary data. Purposive sampling is used as a sampling method and obtained as many as 78 samples over a period of three years. The analytical tool used is logistic regression analysis. The results showed that liquidity affected financial distress, while profitability, leverage, managerial ownership did not affect financial distress.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TIMELINESS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms consisting of institutional ownership, independent commissioners, audit committees, KAP size and profitability on the timeliness of submitting the company's financial statements. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used is the purposive sampling method. There are 192 samples of companies that meet the criteria as research samples. The analytical method used to test the hypothesis is logistic regression analysis. The results showed that the audit committee had a significant positive effect on the timeliness of submitting financial statements. The results of this study also found that independent commissioners have a negative effect on the timeliness of financial report submission. Meanwhile, institutional ownership, KAP size, and profitability have no effect on the timeliness of financial report submission.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN KANTOR AKUNTAN PUBLIK, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN
Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aimed to analyze the effect of size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors on the quality of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This study uses four independent variables, such a size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors. Meanwhile, the dependent variable of this study is the quality of the financial report. This research use secondary data with a purposive sampling method. The sample used is 40 manufacturing companies and bringing the total sample of this study is 45 samples. Analysis instrument has been done by using multiple linear regressions analysis. Based on the results of research, it is known that the public accounting firm size and independent auditors on the quality of financial statements, the size of independent commissioners and the size of the audit committee is not related to the quality of financial statements.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the effect of murabahah financing, financing to deposit ratio (FDR), capital adequacy ratio (CAR), and non-performing financing (NPF) on the profitability Islamic commercial banks in Indonesia. In this study, the population were 84 in total registered with the Financial Services Authority (OJK) for 2015-2020 period. The sampling technique was purposive sampling.  This study used a multiple linear regression analysis. The results showed that murabahah financing and CAR had a positive effect on profitability. Besides that, NPF has a negative effect on profitability and FDR has no effect on profitability
KINERJA KEUANGAN DAN FINANCIAL DISTRESS
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The existence of mixed results and the phenomenon of financial distress prompted researchers to re-examine the factors that influence financial distress. This study aims to examine the effect of leverage, profitability, sales growth and liquidity on financial distress. The population of this study are retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period, totaling 27. The sampling technique used is the purposive sampling method. Based on this method, a sample size of 18 companies was obtained for 4 years. The data analysis method used was multiple linear regression using SPSS version 25 software. The results showed that leverage has a positive effect on financial distress. Profitability negatively affects financials While sales growth and liquidity have no effect on financial distress.
ANALISIS TINGKAT EFISIENSI DAN EFEKTIVITAS REALISASI ANGGARAN BIAYA PROYEK
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study contains the results of efficiency and effectiveness analysis of budget realization if “Smart Banking” project cost in 2015-2016 on Bank “X” to the high inconsistency between expenditure budget to the process and its realization. The data used are data from the ongoing project in the period of 2015. The results show that there is inefficient budget and time.
EVALUASI PENERAPAN PSAK 34 DI PT. PARAMITA BANGUN SARANA, TBK
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze whether the accounting treatment of measurement, recording, presentation and disclosure of construction service revenues at PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34. The research method used in this research is descriptive qualitative method. The result of this research is that the accounting treatment in measuring, recording, and disclosing the revenue of construction services of PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34 but for the recognition and presentation of revenue it is not in accordance with PSAK 34 because it does not present actual revenue.

Page 13 of 15 | Total Record : 144

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