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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 5 Documents
Search results for , issue " Vol 13, No 2 (2013): Agustus" : 5 Documents clear
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE Wany, Eva; Murni, Siti Asiah; ,, Kholidiah
Media Riset Akuntansi, Auditing & Informasi Vol 13, No 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v13i2.1742

Abstract

This research is aimed to recognize the effect of environmental performance andenvironmental disclosure to Economic Value Added as economic performancemeasurement by using some variables control such as, profit margin, ownership,environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI Sumantri, Farid Addy; ,, Purnamawati
Media Riset Akuntansi, Auditing & Informasi Vol 13, No 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v13i2.1743

Abstract

The purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined the effect of earnings management on stock returns and operating performance in moderating the relationship between earnings management and stock returns.The study sample comprised 33 firms that go public in the year 2007 to 2011 using a purposive sampling method. Earnings management is proxied by discretionary accruals using the Modified Jones Model, which used proxy for the stock return is cummulative abnormal returns (CAR), while for the company’s operating performance used proxy for the return on assets (ROA).The results showed that there were indications of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO with a lower profit rate. No effect on earnings management is proxied by stock return cummulative abnormal returns (CAR). Operating performance of the company also can not moderate the relationship between earnings management with stock return.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE Yuvita, Shelni; Darmawati, Deni
Media Riset Akuntansi, Auditing & Informasi Vol 13, No 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v13i2.1744

Abstract

The purpose of this study is to observe the effect of audit quality on earningsmanagement and cost of equity capital. Audit quality is measured by the composite measure (variable AQMS), earnings management is measured by the modified Jones model, the cost of equity capital is measured with a modified Ohlson models with random walk. This study uses manufacturing firms for samples during 2010-2012 by using purposive sampling and regression analysis for analyst the data. The results showed that audit quality has a significant effect on earnings management and cost of equity capital, while for the control variables size and leverage, only leverage which has significant effect to cost of equity capital, and the other has no significant effect on earnings management and cost of equity capital.
KEGIATAN CSR PERUSAHAAN: PERSEPSI NASABAH BANK BCA DAN BANK MANDIRI Yuwono, Antania Shinta; ,, Kurniawati
Media Riset Akuntansi, Auditing & Informasi Vol 13, No 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v13i2.1740

Abstract

The background of this research was to determine the attitude of customers in Indonesia on different platforms CSR and CSR initiatives, their responses in order to obtain information about the perception of the company’s CSR activities.This study aims to analyze the perception of consumers towards CSR platform, CSR initiatives and CSR based on strategy marketing. This study used each of the 80 respondents to obtain information about their perceptions of CSR activities of the company. The calculation of the study using SPSS. In this study the analysis of the data used are qualitative and quantitative data. The results of this study both variables CSR Platform bank customers BCA and Bank Mandiri had a positive response, the variable CSR initiatives both bank customers and bank Bank Mandiri has a positive response, and variable Marketing Strategy CSR both bank customers and bank Bank Mandiri had a positive response.
ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR Suhartono, Bella; Frisko, Dianne
Media Riset Akuntansi, Auditing & Informasi Vol 13, No 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v13i2.1741

Abstract

The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for profit organization, government and society should also be responsible for the occurrence of environmental damage for their miss-consumption on fuel, paper, electricity, water, etc. University as academic institution consumes some resources mostly on paper and electricity, to support their daily learning and administration activities. In managing the resources consumption and minimising the waste, university may also apply environmental management accounting (EMA), which have been implemented at most industrial sectors. This study aims to determine the level of readiness of implementation of EMA on academic institution which most deal with resources such as paper, water and electricity. The research object of this case study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the use of paper, electricity, and water. As a qualitative research, the study uses some methods to collect data, which consists of deep interviews with some keypersons, documents analysis on the policy and data of resources’ consumption level, and observation some activities on location as non-participant observer. The results reveal that Faculty Ebiz has not been fully implemented EMA concept in the way of paper, electricity, and water consumptions. This case study determine the willingness of green commitment, and some particular activities from the civitas- academica should be supported by physical and technical policy to ensure the effectiveness of EMA’s implementation.

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