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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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Core Subject : Economy,
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Articles 7 Documents
Search results for , issue " Vol 11, No 2 (2011): Agustus" : 7 Documents clear
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA) Agustine Sudibyo, Yvonne
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.621

Abstract

The purpose of this research were to analyze individual capability, individualmotivation, leadership factor, organizational climate will influence the publicaccountants’ performances in CPA Firm at DKI Jakarta. Data were collected bydistributing questionnaires to external auditors working at CPA Firm and only127 respondents returned and used in this research. The result of this researchshowed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influencefrom leadership and organizational climate. Future research should consider theexperience of auditor in demographic respondent and used sample CPA from other big cities.Keywords: Human capital, individual capability, individual motivation, leadership, the organizational climate, workgroup effectiveness, auditors’performances.
PENGARUH KUALITAS AUDIT TERHADAP HUBUNGAN EARNINGS MANAGEMENT DAN RETURN SAHAM Rahayu, Indri; Darmawati, Deni
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.616

Abstract

The objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return. The other objective of this research is to compare two measurements of audit quality that is specialization industry auditor and brand name auditor. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2009. The result of this empirical study are (1) the earnings management is positive directly have an impact to the stock return. (2) Audit Quality that was measure by specialization auditor and by brand name auditor showed that Audit Quality weaken off the positive impact of relation on earnings management to the stock return. In another word, Audit Quality is functioned to reduce market reaction failure caused by financial information which contained earnings management.Keywords: Earnings Management, Audit Quality, Industry SpecializationAuditor, Brand Name Auditor, Stock Return
PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK Pohan, Hotman
Media Riset Akuntansi, Auditing dan Informasi Vol 11, No 2 (2011): Agustus
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.
PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosiyana Dewi, Raden; Kaseh, Noviola
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.618

Abstract

This study was conducted to examine the effect of the third application of IAadoption of IFRS (namely PSAK 13 on Investment Property, PSAK 16 on Fixed Assets and PSAK 30 on Rent) particularly on the financial statements of the company. Test conducted on the influence of the application of the convergence of financial performanc as seen from the level of company size, activity, Solvency, Growth, Profitability, an Investment company performance and Testing the effect of convergence on the valu relevance of financial information from the company viewed the relevance value ne income and equity book value to price company stock. The study uses secondary data from the Indonesia Stock Exchange and th Indonesian Capital Market Directory (ICMD) in 2008 and 2009. From 149 non-financia companies (outside the Bank, not Banks Financial Institutions, Securities, an Insurance) with certain criteria, the authors obtained 100 companies are selected a testing samples of a Hypothesis one (H1), whereas samples testing hypothesis two (H2 using the 80 companies. Testing the hypothesis using two models of regression, testin hypothesis one (H1) using the Logistic Regression model (logit) and testing th hypothesis two (H2) using OLS linear regression model. Based on the results of dat analysis, the conclusion that the application of PSAK to IFRS convergence significan effect on financial performance and increased relevance value.Keywords: Convergence GAAP to IFRS, Financial Performance, Value Relevance o Earnings and Book Value Equity.
PENGARUH SIKLUS BISNIS, KAPASITAS HUTANG PROFITABILITAS DAN NILAI PASAR TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pontoh, Winston
Media Riset Akuntansi, Auditing dan Informasi Vol 11, No 2 (2011): Agustus
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Invesments for stocks has a high risk compared with the other investments. Ability of company to make earnings is very demanded by investors in their investments to get dividend and maximized capital gain.The ability of company can be view by some aspects, there are, business cycle by Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER).The objectives ofresearch are to analyze effect ofDegree of Operating Leverage (DOL), Debt to Equity Ratio (DER), Interest Coverage Ratio (ICR), Return on Equity (ROE), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) to market stock price. The research use data of audited financial statements of manufacturing company from Indonesia Stock Exchange (Bursa Efek Indonesia) in period 2007 till 2009.The results show that as partial, DOL, ROED, PER, EPS, and DER significantly effect to market stock price, than ICR. Simultaneously, DOL, ROED, ICR, PER, EPS and DER significantly effect to market stock price.Keywords : Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER)
Pengaruh Profitabilitas, Likuiditas, Leverage Keuangan, Ukuran Perusahaan dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011 Rohana Utari, Valeda; Nuryatno Amin, Muhammad
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.619

Abstract

This research aims is to analyze the influence of profitability, liquidity, financialleverage, firm’s size, and shareholder’s dispersion on the timeliness of thefinancial statements. Sample of this research are 112 manufactures companiesthat consistent listed in Indonesia Stock Exchange (IDX) from period 2009 –2011 and selected by using purposive sampling method.Method used in analyzing data is logistic regression analysis. Result of thisresearch showed that profitability, liquidity, firm’s size, and shareholder’sdispersion have no effect on the timeliness of financial statement. Meanwhilefinancial leverage have an effect on the timeliness of financial statement.Keywords: Profitability, Liquidity, Financial Leverage, Firm’s Size, Shareholder’sDispersion, and The Timeliness of Financial Statement.
Pengaruh Kecerdsan Emosional dan Kepercayaan Diri Terhadap Personal Value Serta Dampaknya Terhadap Pemahaman Akuntansi Keuangan Anwar, Yuli
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.620

Abstract

The purpose of this study is to examine and analyze empirically the influence ofemotional quality, self confidance, and personal value, toward to understanding of financial accounting. Respondents in this study were use lecturer at privateuniversity in Bogor. The analysis used in this study using path analysis model, which is a method that uses exogenuous and endogenuous variables. Equation models in this study using two models, (1) equation of sub structural one, such as PV= β1KE1+ β2KD2 + ε1 and equation of sub structural two, such as PA = β1KE1+ β2 KD 2 + β3PV3 +ε2. The finding of this study sub­structural one that there is a direct influence and positive significant between emotional quality on personal value amounted to 0,345 (34,5%) and self confidence of 0,526 (52,60%). Meanwhile, the sub­structural two found that there is direct influence and positive significant between emotional quality on the understanding of financial accounting is 0,144 (14.40%) and self confidence to the understanding of financial accounting is 0,197 (19,70%), as well as the indirect effect positive emotional quality by considering personal value to the understanding of financial accounting is 0,383 (38,30%), as well as the indirect effect positive self confidence by considering the personal value to the understandingm of financial accounting is 0,561 (56,10%).Keyword: emotional quality, self confidence, personal value, understanding offinancial accounting

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