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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 14, No 1 (2014): April" : 5 Documents clear
ANALISIS PENGARUH PENGETAHUAN, TATA KELOLA PERUSAHAAN TERHADAP SAHAM SYARIAH DALAM PERSPEKTIP ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATION DI BURSA EFEK INDONESIA Pohan, Hotman Tohir
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i1.1756

Abstract

The aim of this research is to prove and analyze the effects of knowledgeand corporate governance to sharia stocks. Moreover, the background of the research is based on the different philosophy between mainstream corporate governance and Islamic corporate governance. The methodology of this research applies to circular causation approach which the variables are endogeneity and reciprocal effects. The results of the research are; firstly, it indicates that there are significant positive effects of knowledge to sharia stocks, sharia stocks to knowledge, knowledge to corporate governance, and corporate governance to knowledge.Secondly, there are significant negative effects of corporate governance to sharia stocks and sharia stocks to corporate governance. The reciprocal positif effects are the form of interaction which complements among variables which contain manfaah and mashlaha, whereas the reciprocal negative effects are the form of interaction among variables that contain dharar.
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 14, No 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i1.1751

Abstract

This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement 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 testing which 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 socialaccounting disclosure affect to Economic Value Added as the economic performance measurement.From the hypothesis, we can get the result that environmental performance and social accounting disclosure doesn’t give any effect to the economic performance, butThe testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN PELAPORAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Machdar, Nera Marinda
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i1.1753

Abstract

The purpose of this study is to test empirically whether is a significant effect between firm characteristics on the reporting disclosure, a significant effect between firm characteristics on the reporting disclosure through earnings quality, and a significant effect between the reporting disclosure on earning quality. to measure earnings quality, this study uses the Dechow and Dichev model (2002). Results of the study are that there is no relationship between firm characteristics with the reporting disclosure, exxept the size of the company; there is no relationship between firm characteristics and earnings quality through the reporting disclosure, and there is no relationship between the reporting disclosure with earnings quality.
CSR, NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DAN MANUFAKTUR DI INDONESIA Margaretha, Farah; Witedjo, Chandra Gunadi
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i1.1754

Abstract

This study was done in order to determine the reversible effect from company CSR action on ROA and ROE, as well as to measure the company value using Tobin’s Q, size and leverage also used as control variable. In order to test the impact of the variables described above, 28 samples of mining and manufacturing company listed in BEI during two periods are used, which is for three years long, 2009-2010. Analysis model of the data used is the classical assumption, multiple regression and t test. Based on t test result CSR has no effect on Tobin’s Q. CSR is also found to have no relation to ROA and ROE, except for environmental dimension for which negative effect was found to ROE. The last finding of this study was ROA has a positive effect on environmental and labor disclosure of CSR, and no effect was found on the community dimension. ROE subsequently found to have a positive effect on the labor and community disclosure, while no effect was found on environmental dimension of CSR. As for that result it is recommended for companies to put CSR as an investment that should be considered in the process of capital budgeting, as CSR is a huge investment and still not being considered by investors and public.
DETERMINAN KUALITAS AUDIT DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITEE SATISFACTION (STUDI EMPIRIS PADA AUDITOR INTERNAL BANK UMUM SYARIAH DI INDONESIA) ,, Hermi
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i1.1752

Abstract

The purpose of this study is to analyze the influence of Independence, Competence and Islamic work Ethics partially and simultaneously to the Audit Quality . The next purpose is to analyze the influence of Audit Quality, Audit Services Portfolio and Audit Firm Reputation partially and simultaneously against Auditee Satisfaction on Islamic Banks in Indonesia. This study is expected to provide benefit to the development of knowledge, particularly in the field of accounting and auditing, Government, Islamic Bank, Indonesian Institute of Accountants (IAI ), Indonesian Institute of Certified Public Accountants (IAP ), the auditors and the Audit Firm (KAP). The results are expected to provide information for various parties accurately and meaningfully as a solution to determine the variables that affect the Auditee Satisfaction and Audit Quality at Islamic Bank in Indonesia. Limitations of the study include: (1) The extent of the problem which studied in determining the factors that can affect the Audit Quality and Auditee Satisfaction in Islamic Bank in Indonesia , (2) Limitation of the study lies in the data acquisition, (3) This study only emphasized the perception of the factors that may affect Audit Quality and Auditee Satisfaction.This study used primary data through questionnaires with the population of internal auditors of Islamic Banks in Indonesia. This study used a quantitative approach and in terms of the type of investigation, this study is causal. Based on the time horizon the study is cross-sectional (one - shot ) because the data was collected only once . Before using the data to test hypothesis, the validity and reliability test should be done first.Data analysis uses Structural Equation Model (SEM) supported by AMOS software. Based on the test results, it shows that Independence, Competence and Islamic work Ethics partially or simultaneously affect the Audit Quality significantly. The next stage of testing Audit Quality partially has no significant effect on the Auditee Satisfaction. While Audit Service Portfolio and Audit Firm Reputation either partially or simultaneously have significant effect on the Auditee Satisfaction. Simultaneously the three variables Audit Quality, and Audit Services Portfolio and Reputation of Audit Firm have significant effect on the Auditee Satisfaction.

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