cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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 11, No 3 (2011): DESEMBER" : 5 Documents clear
OPINI AUDIT GOING CONCERN : KAJIAN BERDASARKAN MODEK PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK Muhamadiyah, Farid
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i3.2784

Abstract

Going concern audit opinion is the auditors opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion.The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research data analysis using SPSS by binary logistic regression analysis to test the hypothesis.From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the companys growth , leverage and reputable CPA firm negatively effect revenue trends going concern audit opinion.
SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA Siswantoro, Dodik; Mohamed Ibrahim, Shahul Hameed
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i3.2780

Abstract

Pembiayaan berbasis ajaran Islam dengan jelas menunjukkan karakteristik yang sama dengan akuntansi. Untuk alasan itu, mungkin tidak begitu mudah untuk mengkonversi standar akuntansi Islam ke International Financial Reporting Standard (IFRS) karena melanggar beberapa prinsip dasar ajaran Islam. Accounting and Auditing Organization for Islamic Financial (AAOIFI) berkomitmen untuk memiliki standar akuntansi yang berbeda karena didasarkan pada fiqih (maxims). Selain itu, beberapa negara mengadopsi secara langsung atau tidak langsung konsep IFRS, misalnya, Malaysia. Tulisan ini mencoba untuk menunjukkan beberapa bukti pada standar akuntansi yang tidak memiliki dasar yang kuat dengan ajaran Islam mungkin akan menyesuaikan dengan lingkungan, terutama dalam konvergensi ke IFRS. Hal ini karena standar akuntansi Islam itu sendiri hanya didasarkan pada konvensi para ulama.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Bambang Soedaryono, Deri Riduifana,
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i3.2785

Abstract

This research aims to obtain empirical evidence about the direct effect of Good Corporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firms size, firms age and type of industry as control variable. The population of this research was all companies that listed in Indonesia Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firms size and type of industry as variable control also have a significant influence on CSR, meanwhile firms age have no significant influence on CSR.
PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK Aufa Kemala, Murtanto,
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i3.2781

Abstract

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountants. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant.
PERAN KECERDASAN INVESTOR DALAM PENILAIAN PASAR TERHADAP MANAJEMEN LABA Deni Darmawati, Ryani Hanna Pertiwi,
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 3 (2011): DESEMBER
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i3.2782

Abstract

The purpose of this study is to investigate the role of investor sophistication in market valuation to earnings management. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data was collected using purposive sampling method. The number of the company was 57. The result of this study shows that: (1) earnings management has significantly positive influence to cummulative abnormal return (2) interaction variable between investor sophistication with earnings management has significantly negative influence to cummulative abnormal return, it means that the investor sophistication could reduce the error in market of valuation to analyze financial information.

Page 1 of 1 | Total Record : 5


Filter by Year

2011 2011