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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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FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY DI PERUSAHAAN MANUFAKTUR
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze how big the effect of firm size, auditor characteristics, audit opinion, audit tenure, auditor turnover and earnings management to audit delay at manufacturing companies listed on Indonesia Stock Exchange period 2013-2016. The sample selection using purposive sampling method. Data analysis method used is quantitative approach by using multiple linear regression. Based on the research that has been done on the manufacturing sector companies listed on the Indonesia Stock Exchange, it can be concluded that firm size, auditor characteristics and audit tenure effect on audit delay. The size of the company and the ignorance of the auditor in understanding the client industry and the length of the auditor in auditing the financial statements, this resulted in the occurrence of audit delay. Meanwhile, audit opinion, auditor turnover and earnings management have no effect on audit delay.
FAKTOR-FAKTOR YANG MEMENGARUHI INDEKS HARGA SAHAM
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The research was intended to analyze how much influences of the Dow Jones index, Nikkei 225 index and Hang Seng index against Composite Stock Price Index. The population of this study is the Dow Jones index, Nikkei 225 index, Hang Seng index and Jakarta Composite Index from 2013 – 2016. Samples were selected by purposive sampling method using monthly adjusted closing data during January 2013 through June 2016. This research used multiple linear regression analysis to find out the effect of independent variables to dependent variable. The result shows that partially the Dow Jones indeks and Nikkei 225 index influence the Composite Stock Price Index significantly. The Hang Seng index does not significantly influence the Composite Stock Price Index. Overall Dow Jones indeks, Nikkei 225 indeks and Hang Seng index have significant effect to Composite Stock Index. This suggests external factors which are the movement of stocks in America, Japan and Hong Kong have an influence on the Composite Stock Price Index at IDX.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to determine and analyze the effect of good corporate governance on tax avoidance as proxied by cash effective tax rates in banking companies listed on the IDX. The independent variable in this study is the proportion of institutional ownership, independent board of commissioners, managerial ownership, audit committee and audit quality. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. The sampling technique used was purposive sampling method, in order to obtain as many as 24 samples. This study uses a descriptive analysis method using the SPSS 23 program. The results show that institutional ownership, independent commissioners, and managerial ownership have no significant effect on tax avoidance. Meanwhile, the audit committee and audit quality have a significant effect on tax avoidance. The results of this study are expected to contribute to the field of financial accounting.
RASIO KEUANGAN DAN HARGA SAHAM
Media Riset Akuntansi Vol 8, No 1 (2018): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze and test the influence of some fundamental factors of financial ratios that can be used to make predictions of stock price changes. This research uses quantitative method by collecting secondary data from company's financial report which is registered in index of Consumer Goods Sector during period 2013-2016 at Indonesia Stock Exchange. This data is tested by analytical model using multiple linear regression. The results showed that the fundamental variables shown in the financial ratios of Earning Per Share, Debt to Equity Ratio, Return On Equity, Return On Assets simultaneously have a significant effect on stock price changes. Based on t-test results, separately shows the variable Return On Equity, Return On Asset has significant effect on stock price changes because the greater the ratio will result in high level of corporate earnings, while the variable Earning Per Share, Debt to Equity Ratio no significant effect.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of activity ratio, leverage, liquidity, profitability, and firm size on firm value. The population of this study are manufacturing companies sub-sector food and beverage as well as sub-sector cigarette listed on the Indonesia Stock Exchange in the period of 2016-2020, which amounted 31 companies. Purposive sampling was used as a sampling method and obtained a sample of 90 companies. The data analysis method used was multiple linear regression using SPSS software version 25. The results showed that activity ratio, liquidity, and firm size have significant positive effect on firm value. Furthermore, leverage and profitability have insignificant effect on firm value
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of firm size, profitability, and auditor switching on audit delay. The sample of this study amounted to 180 consisting of manufacturing companies in the non-primary consumer goods sector which were listed on the IDX for three consecutive years from 2018 - 2020. The method used in this study was multiple linear regression analysis. The results show that firm size has a negative effect on audit delay, profitability has a positive effect on audit delay and auditor switching does not have a positive effect on audit delay.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTERNET FINANCIAL REPORTING
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of company size, profitability, and leverage on internet financial reporting. the population of this research about 166 trading, service, and investment companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The sampling technique used purposive sampling method. Based on the method a sample size of 73 was obtained. The data analysis method used panel data regression using Eviews software version 12. The result showed that company size, profitability, and leverage do not affect on internet financial reporting.
PENGUJIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON MODEL
Media Riset Akuntansi Vol 12, No 1 (2022): FEBRUARI
Publisher : Universitas Bakrie

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Abstract

The purpose of this study is to analyze fraudulent financial statements using fraud hexagon theory which consists of six elements are stimulus, capability, collusion, opportunity, rationalization, and ego. These elements are measured with financial stability, ineffective monitoring, change of auditor, change of directors, Frequent Number of CEO’S Pictures, and state-owned enterprises. The existence of mixed results and the phenomena regarding fraudulent financial statements, as well as the limited research using the fraud hexagon theory specifically in Indonesia, prompted this research to be carried out by investigating the factors that influence financial statement fraud. The population of this research is the manufacture sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020. The sampling technique used a purposive sampling method. Based on these methods a sample size of 255 is obtained. The data analysis method uses logistic regression analysis. The results showed that the variables of financial stability, ineffective monitoring, change of directors, and frequent number of CEO’S pictures had no effect on fraudulent financial statements. Meanwhile, the financial stability and state-owned enterprise variable has a positive effect on fraudulent financial statements.
PENGARUH INVESTMENT OPPORTUNITY SET , LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EARNING QUALITY
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze how much investment opportunity set, liquidity,and firm size affect profit quality that listed on the Indonesia Stock Exchange period 2014- 2016. The population used in this study are all manufacturing companies thal listed in Indonesia Stock Exchange since 2014 to 2016 respectively. The sample selsction using purposive sampling method, with the acquisition of 123 samples in accordance with the criteria. Methods of data analysis used in this research is quantitative approach using multiple linear regression. Secondary data were obtained from the annual financial statement of listed manufacturing companies in the Indonesia Stock Exchange. Based on the research that has been done at the manufacturing companies listed on the Indonesia Stock Exchange, it can be inferred that investment opporutnity set influence profit quality. Meanwhile, liquidity and firm size it does not affect profit quality. These result assume liquidity and firm size have no affect to profit quality
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This research aims to analyze the influence of corporate governance mechanism and environmental performance on firm value. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange since the year 2014 to 2016 respectively. The sample selection using purposive sampling method. Processing and data analysis in this research is quantitative approach using multiple linear regression. The result of this research suspect that the existence of independent board of commissioner, the percentage of managerial ownership, and the percentage of institutional ownership can not affect the firm value. As for audit committee, board of directors, and environmental performance affect the firm value. The result of this research suspect that the the existence of audit committee, the existence of board of directors, and level of environmental performance can affect the firm value.

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