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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 5 Documents
Search results for , issue " Vol 10, No 1 (2010): APRIL" : 5 Documents clear
PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH (SURVEI PADA KABUPATEN/ KOTA SE-SULAWESI) ,, Ridwan
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i1.2799

Abstract

 The Influence of General Allocaation Fund and Regional Original Income on Regional Expenditure, a Survey in All Regency/ City in Sulawesi (supervised by Ridwan and Muslimin). The objective of this research is to analyze the influence of general allocation fund (DAU) and regional original income (PAD) on regional expenditure in all regency/ city in Sulawesi. The type of this research is descriptive and verificative method. To test the proposed hypothesis, this research employs multiple linear regression. The results from descriptive analysis indicates that financial performance using self-government ratio 2005 is 5.57% and in 2006 is 4.47%. This can be categorized that regional government is un-independent because the ratio is below 50%. Effectivity ratio 2005 is 90.86% (not effective) and 2006 is 108.02%. the results show that (1) simultaneously general allocation fund (DAU) and Regional Original Income (PAD) have a significant influence on regency/ city regional expenditure in Sulawesi (R2=0.951), (2) general allocation fund (DAU) partially has a significant influence on regional expenditure, (3) regional original income (PAD) has a significant influence on regional expenditure.
REVIEW 10 PENELITIAN TENTANG PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA PARA MANAJER Ridwansyah, Eksa; ,, Yuliansyah
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i1.2800

Abstract

This article is to review of ten researches in Indonesia which discussed the influency of budgeting participation toward the managerial performance. This article founds some variation of samples, methods, and conclusions of these researches. Ten researches are purposively selected with two conditions, the studies were conducted in Indonesia and after 2000. Based on the general review, these ten researches resulted vary conclusions, depended on the research variables. Nevertheless, most of researches found that budgeting participation affected managerial performance.
PENGARUH BUDAYA PERUSAHAAN DAN KOMITMEN PERUSAHAAN TERHADAP INTENSITAS PERAN AKUNTANSI MANAJEMEN Nurjanah, Yayuk; Sumarno, J.
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i1.2801

Abstract

The goals of the research are to find out and to analyze: (1) the influence of the company culture on the intensity of the management of accountancy role, (2) the influence of the company commitment on the intensity role of the management of accountancy, and (3) the influence of the culture and commitment of the company on the intensity of the management of accountancy role. The type of this research is hypothesis analysis research. And the objects of the research are the managers of the manufacture companies in Bogor. The method used for collecting the data is the one in which 100 questionnaires were delivered to the managers. Of 52% of the questionnaires returned, only 45% of it was qualified to be processed. The hypothesis, classical assumption and the quality of data are processed statistically. The results of the analyses are that (1) the culture of the company shows significant influence on the intensity of management of accountancy, (2) the commitment of the company also shows significant influence on the intensity of the management  of accountancy, and (3) the culture and the commitment of the company show significant influence simultaneously on the intensity of the management of accountancy role. The conclusion of this research shows the same conclusion as performed by Eka Priastana Putra and Ainun Naim(2000) and M. Laras W. (2005) at the same case.
PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN Nasution, Damai; ,, Supriyadi
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i1.2797

Abstract

Researches that tried to examines effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, to auditors’ judgment never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examination the influence of evidence order, cognitive style, and personality to auditors’ judgment. Judgment in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Experiment method use in this research. Using a case study out of to 88 auditor, this research found that: (i) auditors’ judgment were affected by order in which audit evidences was evaluated;(ii) when auditor evaluated evidences in reverse order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more important than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to affect auditors’ judgment.
KETERKAITAN KUALITAS TATA KELOLA KORPORASI, IMPLEMENTASI PRINSIP ETIKA BISNIS DAN POTENSI KECURANGAN PELAPORAN KEUANGAN Nuryatno, Muhammad A.
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i1.2798

Abstract

The purpose of this research is to make clear the phenomena about the relationship between the likelihood of the financial reporting fraud, the implementation of business ethics principles and the quality of corporate governance. The objective of this research is to test empirically about them, based on auditors’ perception. The method used or the detailed of the study are: the nature of the study was hypothesis testing; the type of investigation used was causal relationship; the extent of researcher interference was minimal; the environment where the research undertaken was field experiment; unit of analysis was individual, ie. the Public Accountants; and the frequency of gathering the necessary data was one-shot or cross-sectional. The source of data was Indonesia Public Accountants which formed as population, and the sample were determined by purposive sampling method. Sample data were collected using questionnaire circulated by mail and research assistants. Data analysis was conducted by Structural Equation Modeling (SEM). The results showed some empirical evidences : According to auditors’ perception, the likelihood of financial reporting fraud are (is) affected by client’s corporate governance quality and/ or implementation of the business ethics principles. Based on those results, it is suggested: First, to the next researcher, to study the relationship between financial reporting fraud and oversight committee, such as risk management and/ or nomination committee. Second, to the management, to minimaze the financial reporting fraud by strengthening the quality of corporate governance and implementation of business ethics principles.

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