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<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM ]]>
<![CDATA[ Media Riset Akuntansi Vol 7, No 2 (2017): Agustus ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[exchange, especially the mining sector. This study also aims to determine the effect of return on equity, earnings per share and debt to equity ratio of stock prices in mining companies listed on the Indonesia Stock Exchange period 2012-2015. The research method used in this research is descriptive analysis. Sources of data used in this study is the publication data of annual financial reports of mining industry companies listed on the stock exchange Indonesia.Based on the test results found ROE and EPS value significantly influence on stock prices which means a direct relationship with the stock price of mining sector companies.While for the test results DER value found no significant effect on stock prices which means the relationship is not in line with the stock price of mining sector companies.]]>
<![CDATA[PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 7, No 2 (2017): Agustus ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The purpose of this study was to determine and analyze the effect of the proportion of independent commissioners, the frequency of board of commissioners' meetings, the size of the audit committee, and the frequency of audit committee meetings on firm value. The population of this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The sampling technique used was purposive sampling method, in order to obtain as many as 63 samples. This study uses a descriptive analysis method using the SPSS 23 program. The results show that the proportion of independent commissioners, the frequency of board of commissioners' meetings, and the frequency of audit committee meetings have no effect on firm value. While the size of the audit committee has a significant effect on firm value. The results of this study are expected to contribute to the field of financial accounting.]]>
<![CDATA[PERAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ATAS KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 7, No 2 (2017): Agustus ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aimed to examine the effect of Corporate Social Responsibility disclosure to financial performance of mining companies listed in Indonesia Stock Exchange from 2011-2015, whereas the company's financial performance is measured by Return On Assets, Return on Equity, Operating Profit Margin, and Net Profit Margin. The population of this study is all mining companies listed in Indonesia Stock Exchange from 2011-2015. The sample used in this study is 37 samples as a result of elimination by using purposive sampling, in which 3 removed samples are outliers. The method used in analyzing data is multiple regression analysis. Corporate Social Responsibility disclosure is measured by CSR Rating System of Global Reporting Initiative Index 2002, modified by Sutantoputra (2008). This study concludes that Corporate Social Responsibility affects only the Operating Profit Margin. Meanwhile, Corporate Social Responsibility does not affect Return On Assets, Return On Equity, and Net Profit Margin. The results of this study suggested that 2015 was the worst year for the mining sector in Indonesia. This is caused by the decrease of commodity prices in the mining sector and also the high level of debt incurred by mining companies. This is the reason why mining companies in Indonesia do not earn optimum operating income and/or net income, thus those companies do not maximize the disclosure of CSR in presenting annual report.]]>
<![CDATA[EVALUASI PENERAPAN TRANSFER PRICING DI PERUSAHAAN MANUFAKTUR : STUDI KASUS DI INDONESIA ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS ]]>
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<![CDATA[This research attempts to analyze the tax treatment to transfer pricing transactions in the manufacturing company in Indonesia. Qualitative research methods that were used is descriptive. Data were collected by doing research content analysis and study documentation. The result of this research indicated that the company which is pointed out doing transfer pricing in Indonesia involved to loss in revenue from local taxes, this is because of the differences in tax rates among countries and make the company looking for a crack to gain advantage. Due to differences in tax rates have led to some companies that is suspected of commiting transfer pricing having a special relationship with the countries with a low tax rates.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 2 (2019): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to examine the effect of applying accounting information systems, internal control systems, and accountability to the quality of financial reports at the Office of the General Elections Commission of the City of Jakarta, Central Jakarta Administration in providing the best information presented to the public so as to increase the level of public confidence in the quality of financial statements presented. The sampling technique in this study uses the census method. The analytical method used is SmartPLS to test hypotheses. The samples used in this study were eighty eight employees of the Office of the General Election Commission (KPU), members of the district election committee (PPK) and members of the voting committee (PPS) who had worked for at least five years at the Office of the General Election Commission of the City Administration Jakarta Center. The results of the study either simultaneously or partially support the hypothesis that the application of accounting information systems, internal controls, and accountability affects the quality of financial reports at the Office of the General Elections Commission of the City of Jakarta, Central Jakarta Administration.]]>
<![CDATA[ANALISIS KONTRIBUSI PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH KOTA BEKASI ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
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<![CDATA[Currently the Bekasi City Revenue Agency is actively making every effort so that the regional tax target in the Bekasi City Revenue can be realized as a whole. This study aims to determine the contribution, obstacles that occur in the collection, the level of effectiveness of local taxes and the determination of the target of original revenue Bekasi City in 2015-2017. Data collection was carried out primary and secondary by taking data from the Bekasi City Revenue Agency and conducting interviews with the Head of Department. Testing is done by means of descriptive analysis including contribution analysis, analysis of effectiveness and analysis of the determination of the target of Local Original Revenue. The results of this study indicate that the level of local tax contribution is very good because the amount exceeds 50%, obstacles in conducting party collection still always occur both in terms of members of the Regional Revenue Agency and from the community itself, the level of effectiveness for each tax sector can be said to be very effective because many have reached 100%. The Bekasi City Regional Tax consists of, Restaurant Tax, Hotel Tax, Entertainment Tax, Street Lighting Tax and Advertising Tax.]]>
<![CDATA[EVALUASI KINERJA PENGELOLAAN DANA ALOKASI KHUSUS FISIK BIDANG PENDIDIKAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to determine the performance of the management of the Special Allocation Fund – Physical for Education with a Value for Money approach, namely by measuring 3E (economic, efficiency, and effectiveness) in cities/regencies in Indonesia in 2017. The data collection method used is documentation. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, effectiveness and costeffectiveness measurements. The results of the study indicate that the performance of the management of Special Allocation Fund–Physical for Education in 2017 in terms of economic indicators included in the criteria of very economical; in terms of the efficiency indicators included in the highly efficient criteria; in terms of the effectiveness indicators included in the effective criteria; in terms of cost effectiveness indicators included in the cost-effective criteria.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT GOING CONCERN ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to determine the effect of debt default, company size, company growth, and the size of a public accounting firm on a going concern audit opinion. Secondary data used in this study, in the form of audits of mining companies listed on the Indonesia Stock Exchange for the period 2014 to 2017. Samples were obtained by purposive sampling method with the final number of 72 samples. This study uses logistic regression analysis as a hypothesis test with the SPSS 23 program application. Based on the results of research that has been done it can be concluded that debt default and company growth affect the going concern audit opinion, while the size of the company and the size of the public accounting firm does not affect the audit opinion going concern.]]>
<![CDATA[PENGARUH IDENPENDENSI, PENGALAMAN, DAN WORK-LIFE BALANCE AUDITOR TERHADAP KUALITAS LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This research is intended to obtain the evidence of the influence of auditors’ independency, knowledge, work experience, and work-life balance on audit quality. This research belongs to quantitative research. This research utilized primary data which was collected by using questionnaires and measured by the Likert scale. The amount of samples in this research were 49 respondents that selected by using purposive sampling method. These respondents were auditors who conducted the examination function on Badan Pemeriksa Keuangan Republik Indonesia. The data analysis techniques in this research used multiple linear regression which processed by using SPSS 23 for Windows. It could be inferred that (1) auditors independency affected audit quality, (2) auditors knowledge affected audit quality, (3) auditors work experience affected audit quality, (4) auditors work-life balance did not affect audit quality.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN UMUR PERUSAHAAN TERHADAP MODAL INTELEKTUAL ]]>
<![CDATA[ Media Riset Akuntansi Vol 9, No 1 (2019): FEBRUARI ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to determine the effect of financial performance, firm size and firm age on intellectual capital disclosure. The variables used to measure financial performance are leverage and profitability. The sample of this study consisted of 111 banking sector companies listed on the Indonesia Stock Exchange in 2015-2017. The method used in this research is multiple linear regression analysis. The results showed that leverage, profitability and firm size had no effect on intellectual capital disclosure. Meanwhile, the age of the company has a positive effect on the disclosure of intellectual capital.]]>
