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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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259
Articles
STRATEGI MEMPERTAHANKAN HARTA ANAK BANGSA PASCA TAX AMNESTY

Putri, Niken E, Fanani, Zainal

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

Euforia akan Tax Amnesty ketiga di Indonesia membawa harapan baru bagi masa depan perekonomian Indonesia. Capaian yang diperoleh oleh Direktorat Jenderal Pajak setelah berakhirnya program Tax Amnesty mampu membawa sebagian harta anak bangsa kembali ke Ibu Pertiwi. Fokus utama pemerintah pada kebijakan Tax Amnesty adalah untuk memperbaiki basis data dan pada repatriasi harta WNI yang diparkir di luar negeri. Pemerintah mengharapkan repatriasi ini bisa mencapai 1,000 Triliun Rupiah. Dalam pelaksanaannya, Direktorat Jenderal Pajak mampu mengumpulkan dana 147T. Guna mengelola dana tersebut dengan sebaik-baiknya, pemerintah perlu melakukan strategi tertentu agar dana tersebut tidak lari lagi dari pangkuan ibu pertiwi.

EMPIRICAL EVIDENCE OF THE ROLE OF ACCOUNTING POLICY ON BOND RATING TO FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Tan, Steacy Chaterine

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

The objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies that listed in Indonesia Stock Exchange during 2012-2016. The results of this empirical study shows that leverage affects negatively on bonds rating. While, liquidity, profitability, and accounting policy affect positively on bonds rating. 

ASIMETRI INFORMASI DAN MANDATORY DISCLOSURE KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD: EFEK TERHAADAP RELEVANSI NILAI INFORMASI LABA DAN NILAI BUKU

Putri, Dhea Ayu Rosita, Rahmawati, Evi, Sofyani, Hafiez

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufakture companies listed on the  Indonesia Stock Exchange (IDX) year 2016. Sampling method that use is purposive sampling. The number of samples in this study are 68 samples. Types of data us is secondary data obtained from www.idx.co.id. Analysis technique used were Moderated Regression Analysis by SPSS 15.0. The results showed that the mandatory disclosure level of IFRS convergence increases the relevance of information on the value of earnings, the mandatory disclosure level of IFRS convergence does not increase the relevance of book information value, information asymmetry does not decrease the value relevance of earnings information, and information asymmetry decreases the relevance of book information value.

TANGGUNG JAWAB SOSIAL, LINGKUNGAN DAN REPUTASI PERUSAHAAN: PENGUNGKAPAN PADA SITUS BANK

Gunawan, Juniati

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER disclosures were measured through content analysis methods from the company’s’ websites, and companys reputation was measured through customer perceptions. The study was conducted through an online survey of 360 customers by undertaken non probability sampling and accidental sampling (convenience sampling). The results show that the majority of respondents agree with a good reputation after reading the Banks’ CSER websites. The dominant information of the Bank’s CSER website are community activities and programs, followed by environmental activities. Respondents stated that the Banks reputation has been good and by reading the CSER website, the respondents felt more familiar with the Banks activities. This familiarity adds a sense of customer’s closeness to the Bank. This research provides implementation contributions to the Bank and also provides empirical findings that can be used by other Banks in delivering CSER disclosures on the website. This research enhances to the depth of study in the field of CSER in the Indonesian context and contributes to the new insights for CSER research area. 

BESARAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sinaga, Evlin Adelina, Rachmawati, Sistya

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as the sampling method of sample. Use the method multiple linear regressiom analysis to analyze the  status of the audit firm , loyality, audit report lag, industry type, the existence of subsidiary, and type of ownership of the company of agains who audit fees formerly data first tested with classical test. The result showed that the satatus of the audit firm , a subsidiary and type of ownership have a significant positive in the determination of audit fees. While the variabel loyality, audit report lag and industry type does not have significant effect on audit fees.

MANAGERIAL ABILITY, MANAGEMENT COMPENSATION, BANKRUPTCY RISK, TAX AGGRESSIVENESS

Nurfauzi, Ridwan, Firmansyah, Amrie

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

Manager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the compensation received by management can also be a motivation for managers to act aggressively. Furthermore, the high risk of bankruptcy also puts pressure on managers to do cash tax saving  aggresively in order to maintain the companys life.This study is aimed to examine the effect of managerial ability, management compensation and bankruptcy risk on tax aggressiveness. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI)  during the period of 2011 to 2015. Using purposive sampling, this research obtained data from 36 companies. So the total sample in this study amounts to 180 observation data.Managerial ability is measured by Data Envelopment Analysis (DEA) and Tobit regression referring to Park et al (2015). Management compensation is measured by the total compensation received by the director during the fiscal year (Armstrong, Blouin and Larcker, 2012). Then the risk variables of bankruptcy will be measured by Altman’s prediction model of bankruptcy (Altman and Hotchkiss, 1995, 2006). The result shows that managerial ability has a positive significant effect on tax aggressiveness. Meanwhile, management compensation has a significant negative effect on tax aggressiveness. Furthermore, the bankruptcy risk has a significant positive effect on tax aggressiveness

PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Lestari, Eka, Murtanto, Murtanto

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.

INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA)

Wijaya, Tridasa Novany, Hamidah, Hamidah

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the milestone of the beginning of the birth of this new paradigm with the stipulation of Circular Letter (Surat Edaran) Number 2/KN/2016 about the Following of the National Working Meeting DJKN 2016. Based on the mandate, The State Property and Auction Office of Surabaya (KPKNL Surabaya) continues to internalize this paradigm shift in order to realize the optimization of revenue through the management of state assets. The purpose of this study is to understand how the institutionalization process of this new paradigm by using new institutionalism theory. The methodology used in this research uses qualitative method with case study approach which is discussed with deep descriptive analysis. The results indicate the existence of institutional isomorphism symptoms that occur in the internalization process of this new paradigm, thus providing an overview of the influence and reaction to the establishment of a new paradigm that encourages organizational change. 

PENGARUH AKRUAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RISIKO LITIGASI

Purwanti, Ari

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this study will also see the effect of managerial ownership on the occurrence of litigation risk. Using a sample of consumer goods industries that often experience litigation, testing is done on 37 companies from 2012 until 2016. The results of this study proves that by using multiple regression, developed hypothesis proved that accruals and managerial ownership have a significant positive effect on litigation risk.

TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA

Azizah, Widyaningsih

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2014. The time of observation was from 1993 to 2013. Research model was using multiple regression method. The result showed there was no trend increasing of accrual earnings management during research period. Practice of accrual earnings management in Indonesia that tends fluctuate shows there is a tradeoff or substitution of earnings management technique from accrual to real earnings management.