cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
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
 11   12   13   14   15 
PENGARUH REPUTASI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to measure and analyze the influence of auditor’s reputation and audit tenure on audit quality (empirical study on manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016). The dependent variable used in this study is audit quality. The independent variables used in this study are auditor reputation and audit tenure. The populations used in this study are all companies engaged in the Indonesia Stock Exchange in 2014 until the year 2016 in a row. Technique of data retrieval is done by using purposive sampling method; data obtained as many as 177 samples that meet the criteria. Data analysis method used in this research is quantitative approach by using logistic regression. Secondary data is obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Based on the research that has been done on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that the auditor's reputation has an effect on the quality of audit. while audit tenure does not affect on audit quality.
PERAN FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Profitability for income smoothing. The data used are secondary data used in the form of reports audit of mining companies sector that registered on the Stock Exchange since 2012- 2016. The sample obtained by the method purposive sampling with 170 samples late. This research uses multiple linear regression analysis as a hypothesis test with the software application Eviews V.8 According to the result of research that had been on manufacturing companies in mining that registered on the Stock Exchange, we can be concludes that financial leverage and profitability affect on income smoothing, while the size of the company does not affect on income smoothing. Variable financial leverage allegedly affecting because high leverage also have a high of risk.. Variable size of the company is thought to have no effect because of the differences in government regulations of developed countries with developing country regulations. The profitability variable allegedly affecting because investors pay attention to profitability, so management is motivated to beautify their financial statements.
PERAN PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of management turnover, firm size, and financial distress on auditor switching. The data used in this study is secondary data, in the form of audited reports of manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the period 2012-2016. Samples were obtained using purposive sampling method with a final number of 75 samples. This study uses logistic regression analysis as a hypothesis test with the application of the SPSS 23 program. The results show that management turnover has an effect on auditor switching, it is suspected because the company's management has the right to determine the KAP that will be used by the company. Meanwhile, company size and financial difficulties have no effect on auditor switching. The firm size variable has no effect, presumably because large companies have larger funds to finance audit fees. The financial distress variable has no effect, presumably due to unstable financial conditions to move to a new KAP.
PERAN UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP EARNING MANAGEMENT
Media Riset Akuntansi Vol 8, No 2 (2018): AGUSTUS
Publisher : Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the role of firm size, leverage, profitability and managerial ownership on earning management. The sample used in this study were manufacturing companies in the mining sector on the Indonesia Stock Exchange (IDX) in 2013-2016, with 36 samples. The method used in this research is multiple linear regression analysis. The results showed that firm size had no effect on earnings management, leverage had no effect on earnings management, profitability had no effect on earnings management and managerial ownership had no effect on earnings management.

Page 15 of 15 | Total Record : 144

 11   12   13   14   15 

Filter by Year

2011 2022


Reset
Filter By Issues
All Issue Vol 12, No 2 (2022): AGUSTUS Vol 12, No 1 (2022): FEBRUARI Vol 11, No 2 (2021): AGUSTUS Vol 11, No 1 (2021): FEBRUARI Vol 10, No 2 (2020): AGUSTUS Vol 10, No 1 (2020): FEBRUARI Vol 9, No 2 (2019): AGUSTUS Vol 9, No 1 (2019): FEBRUARI Vol 8, No 2 (2018): AGUSTUS Vol 8, No 1 (2018): FEBRUARI Vol 7, No 2 (2017): Agustus Vol 7, No 1 (2017): Februari Vol 6, No 2 (2016): Agustus Vol 6, No 1 (2016): Februari Vol 5, No 2 (2015): Agustus Vol 5, No 1 (2015): Februari Vol 4, No 2 (2014): Agustus Vol 4, No 1 (2014): Februari Vol 3, No 2 (2013): Agustus Vol 3, No 1 (2013): Februari Vol 2, No 2 (2012): Agustus Vol 2, No 1 (2012): Februari Vol 1, No 2 (2011): Agustus Vol 1, No 1 (2011): Februari More Issue