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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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265
Articles
MASIHKAH HIPOTESIS AKUNTANSI POSITIF BISA MENJELASKAN MANAJEMEN LABA?

Dwi Nurmanto, Fajar

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at manufacturing companies listing on Indonesia Stock Exchange (IDX).This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. Sample was determined by using purposive sampling method. The study has 159 samples from 53 companies. In this study, hypotheses were tested using multiple regression.This study used a method developed by Stubben (2010) for the measurement of earnings management, with earnings management approach using revenue discretionary model and conditional revenue model, where the results show that executive compensation, firm size and leverage significantly effect earnings management, while the corporate value has no effect on earnings management. Good corporate governance is also proven to affect leverage and earnings management relationships, but it can not affect executive compensation, firm size and corporate value of earnings management.

THE ROLE OF FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE ON COMPETITION: EVIDENCE FROM MINING COMPANIES

Mayangsari, Sekar, Murwaningsari, Etty, Sri Lastanti, Hexana

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial reporting quality and corporate governanceon Competition. While from one viewpoint item showcase competition goes about as a disciplinary instrument in less aggressive enterprises, then again, it incites chiefs not to act to the greatest advantage of investors in more focused businesses. These discoveries have suggestions for the plan of corporate administration instruments and official remuneration contracts including relative execution assessment. 

ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE

Arwani, Agus

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.

PENGARUH SUKUK RITEL PEMERINTAH TERHADAP PENGHIMPUNAN DANA PIHAK KETIGA BANK SYARIAH

Yaya, Rizal, Sofiyana, Ekta

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This research aims at investigating factors that influence third parties funds (TPF) of Indonesian Islamic banks during the issuance of government retail sukuk 2012-2015. Data are taken from quarterly statistical reports of Indonesian Islamic banking and analysed by using multiple linear regression. The results show that retail sukuk has negative influence, while offices number, company size, and return for the third parties have positive influence on TPF collected. As having negative influence, Islamic banks should anticipate future issuance of retail sukuk by improving their internal performance. Failing to anticipate it, they may suffer of decreasing amount of TPF.

KINERJA KEUANGAN, KINERJA SAHAM DAN STRUKTUR MODAL DI INDONESIA

Machdar, Nera Marinda

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

This study addresses the role of the companys financial performance on the companys stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of the companys financial performance on the companys stock performance. This research uses agency theory and pecking order theory. Panel regression analysis method is used for the data analysis. The data used as the sample of the company is the properti and real estat firms listed in Indonesia Stock Exchange, and the observation period is the year 2011-2016. The number of samples by using purposive samping criteria is available 234 firms-year. The findings of this study is that the companys financial performance has no effect on the companys stock performance, and capital structure can not moderate the effect of the companys financial performance on the companys stock performance.

PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING

Manto, Juli Is, Lesmana Wanda, Dewi

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

Aim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2016. Secondary data is sourced from financial statements, published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study is testing hypotheses, using purposive sampling method. There are 210 data samples that are used as research objects. This study uses logistic regression analysis to test the hypothesis. The results showed that financial distress and KAP size had a significant effect on switching auditors with a negative coefficient direction, while management change had a significant effect on the auditor switching with a positive coefficient direction. Whereas simultaneously financial distress variables, management turnover and KAP size have a positive and significant influence on the switching auditor.

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.