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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 12, No 2 (2012): Agustus" : 5 Documents clear
ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA Callista, Bella; Andono, Fidelis Arastyo
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i2.587

Abstract

This study aims to look at how critical thinking skills when planning the audit ofquality management system at the University of Surabaya. The background ofthis research is because there has been no previous study that discusses thecritical thinking skills and their relation to the audit planning process. In itspractice, this study used a qualitative approach and can be categorized as basicresearch by conducting interviews and document analysis as the primary methodfor obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN Hasanah, Nur
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i2.594

Abstract

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model. The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fund financial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension Fund. Variable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non Sharia Pension Fund. Simak
Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab Pohan, Hotman Tohir
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i2.590

Abstract

The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES Asmara, Ikhsan Yudha; Rudiawarni, Felizia Arni
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i2.604

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh earningsmanagement terhadap future profitability badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik corporate governance (yang diproksikan oleh audit quality, independent board member, dan audit committee) terkait dampak earnings management terhadap future profitability badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada penelitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah probability sampling – judgment/purposive sampling. Variabel independen yang digunakan pada penelitian ini adalah earnings management (diproksikan oleh CFO, NDAC, dan DAC), ownership structure (diproksikan oleh DFAM dan INST), firmsize, dan corporate governance practice (diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependen pada penelitian ini adalah future profitability yang diproksikan oleh variabel “EARNt+1 dan CFOt+1. Hasil dari penelitian ini adalah (1) earnings management terbukti memiliki pengaruh yang signifikan terhadap future profitability badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) ownership structure ternyata tidak memiliki pengaruh terhadap perilaku earnings management terkait future profitability badan usaha sektor manufaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI PADA PASAR SWALAYAN (HYPERMARKET, SUPERMARKET DAN MINIMARKET) YANG TERDAFTAR DI JAKARTA Suryaputri, Rossje V.; Widjanarko, Adi
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i2.592

Abstract

This study aimed to analyze the factors that affect the interest of informationsystems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitateusers. This study took a sample of 60 Supermarket registered in Jakarta withconvenience sampling method. Results of this study prove that performanceexpectations have an influence on the interest of information systems, whileexpectations of business and Ssocial factors has no effect on the interest ofinformation systems. While interest in the utilization of information systems andconditions that facilitate the user has an influence on the use of informationsystems.

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