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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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Articles 281 Documents
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA) Elen, Trismayarni; Mayang Sari, Sekar
Media Riset Akuntansi, Auditing dan Informasi Vol 13, No 1 (2013): April
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Original Source | Check in Google Scholar | Full PDF (42.694 KB)

Abstract

This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents.These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit.Keywords: Accountability, Competence, Professionalism, Integrity, Objectivity,Independence and Audit Quality.
Faktor-Faktor Yang Berpengaruh Terhadap Rentang Waktu Ketepatan Penyampaian Laporan Keuangan Ke Publik Ningsih, Wahyuni Yusria
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 3 (2010): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (967.406 KB) | DOI: 10.25105/mraai.v10i3.1036

Abstract

The bertujuan penelitian ini untuk mengetahui pengaruh dari beberapa faktor pada laporan audit ketepatan waktu. Sampel terdaftar perusahaan diproduksi dari tahun 2005-2009. 77ze jumlah sampel 224 perusahaan. Faktor-faktor yang menyelidiki adalah profitabilitas, leverage, ukuran, opini audit, perubahan audit, dan laporan lag auidt laporan ketepatan waktu. Metode analisis menggunakan linier regresi. Hasil penelitian menunjukkan bahwa cmd opini audit laporan lag pemeriksaan significcmtly pengaruh laporan ketepatan waktu.
INFLUENCE OF FIRM SIZE, INDUSTRY GROUP, ROE WITH CORPORATE DISCLOSURE AND ITS IMPACT TOWARDS ENVIRONMENTAL DISCLOSURE FOR COMPANIES LISTED AT THE JAKARTA STOCK EXCHANGE Sudaryono, Bambang
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 3 (2007): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1777.617 KB) | DOI: 10.25105/mraai.v7i3.746

Abstract

This study investigates the interaction and influence of firm size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure for companies listed at the Jakarta Stock Exchange, on 691isted companies. The type of this research was explana-tory research. The method of analysis of this researrh used linear regression method to examine association between dependent and independent variables. The results show that the independent variables simultaneously influence firm size, industry group, ROE with corporate disclosure on corporate disclosure were tested with level of effect are weak in the range of 9,5% and simultaneously the effect of fiM1 size, industry group, ROE with corporate disclosure and its impact towards environmental disclosure are moderate in the amount of 63%. The difference of the result was caused bydifferent industry groups characteristics and firm size company listed in capital market in Indonesia.Keywords: firm size, industry group, ROE, corporate disclosure and environmental disclosu
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA) Suharli, Michell; Harahap, Sofyan S.
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1257.534 KB) | DOI: 10.25105/mraai.v8i2.975

Abstract

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA Hamzah, Muhammad Zilal; Ritonga, Musa
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 3 (2006): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1977.446 KB) | DOI: 10.25105/mraai.v6i3.921

Abstract

The purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.Keywords : internal control unit, productivity efficiency, Return on Investment (ROI).
BALANCE SHEET EFFECT SEBAGAI PENENTU DETERMINAN STRUKTUR MODAL ENAM BURSA EFEK PADA NEGARA-NEGARA ASEAN Sahabuddin, Zainal Abidin; Setiawan, Stevanus Adree Cipto
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (473.722 KB) | DOI: 10.25105/mraai.v12i3.603

Abstract

Balance sheet effect is due to the relationship between the external and internalfactors. The purpose of this study is to obtain the result: firm size, firm growth, financial risk, asset structure, non debt tax shield on capital structure; influence of internal factors, the influence of internal and external factors of the company’s capital structure. The research was conducted in countries of ASEAN6, namely Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam. Unit of analysis of this study is that corporations have huge capitalization in 2008 until 2011. Data analysis using regression method Simultaneous and panels. The results showed: the size of the company has a positive and significant impact on the capital structure for ASEAN6 countries; growth has a negative and significant impact on the capital structure in the country of Malaysia, the Philippines, and Thailand; financial risk has a negative and significant impact on the capital structure in Singapore , asset structure has a positive and significant impact on the capital structure for Singapore, Malaysia, and the Philippines; non-debt tax shield and a significant negative effect on the capital structure for the State of Indonesia and Malaysia, the interest rate has no significant effect on the capital structure in cASEAN 6 countries; foreign exchange rate has a positive and significant effect for the Philippines; rate of inflation on capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Malaysia, Thailand and Singapore have a positive and significant impact; economic growth on the capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Negara Malaysia, Thailand and Singapore have a positive and significant impact; contained internal influence on the capital structure for six ASEAN countries; There are internal and external influences on capital structure for ASEAN6 countries.
PENGARUH DIVIDEND YIELD, PRICE EARNINGS RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING ,, Hermi; Sianipar, Repal
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1312.414 KB) | DOI: 10.25105/mraai.v11i1.1025

Abstract

This research is performed to examine the influence of variables Dividend Yield (D1), Price Earnings Ratio (PER) and the Debt to Equity Ratio (DER) to Stock Return, with the Investment Opportunity Set as moderating variables, in manufacturing companies listing on the Indonesia Stock Exchange period 2005 -2009.The population of this research is 134 companies the period 2005-2009. Sampling technique used was purposive sampling with the following criteria: (1) companies listed on the Indonesia Stock Exchange during the 2005-2009 period, (2) the company paying the dividends consistently for 5 consecutive years from 2005-2009. Data obtained from the publication of corporate financial statements included in the sampling criteria. Obtained the sample by 10 firms so that the number of observations in this study as many as 50. Analytical techniques used is moderated reggresion analysis.The results of this study indicate that partially, variabel of Price Earnings Ratio has a significant effect on the Stock Return with Investment Opportunity Set as moderating variable, while variables of Dividend Yield and Debt to Equity Ratio had no significant effect on stock return with Investment Opportunity Set as moderating variables. The Variables of Dividend Yield, Price Earnings Ratio and Debt to Equity Ratio simultaneously had no significant influence on stock Return with Investment Opportunity Set as moderating variable.
Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai Ikhsan, Arfan
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (620.25 KB) | DOI: 10.25105/mraai.v6i2.916

Abstract

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level
PERSEPSI ANALIS KREDIT / PEMBIAYAAN TENTANG RESIKO KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH (STUDIKASUS PADA BANK CENTRAL ASIA DAN BANK SYARIAH MANDIRI) Harhara, Samiah; Harahap, Sofyan S
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1639.065 KB) | DOI: 10.25105/mraai.v9i1.667

Abstract

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It has been showed that there is a require for Moslem business organization to have a different accounting that build successful for Muslim, not only in this life but also for hereafter. This study attempts to elaborate the perception on credit analysis in Islamic banking and in conventional banking in Jakarta. There are three hypotheses that has been examined. The result shows that there is no significant perception difference among the two on "process of risk management application " and "credit risk identification " but in the 3rd identification test, it was found a significant difference perception on "appearing stagnant credit". Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic Accounting issues rather than those in conventional accounting.Keywords: Credit analysts, conventional bank, Islamic bank, accounting information.Islamic perspective.
ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA Callista, Bella; Andono, Fidelis Arastyo
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (172.352 KB) | DOI: 10.25105/mraai.v12i2.587

Abstract

This study aims to look at how critical thinking skills when planning the audit ofquality management system at the University of Surabaya. The background ofthis research is because there has been no previous study that discusses thecritical thinking skills and their relation to the audit planning process. In itspractice, this study used a qualitative approach and can be categorized as basicresearch by conducting interviews and document analysis as the primary methodfor obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training.

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