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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 14, No 3 (2014): Desember" : 5 Documents clear
PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Avianda, Kindi
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i3.2811

Abstract

This research aimed to test the influence of job satisfaction, commitment organization and motivation on work performance employees for professional tax inspector. Data in research is done through distribute a questionnaire to examiner tax in East Jakarta namely KPP-Pratama Jakarta Pasar Rebo, Kpp-Pratama Jakarta Kramat Jati, Kpp-Pratama Jakarta Jatinegara, KPP-Pratama Jakarta Duren Sawit, Kpp-Pratama Jakarta Matraman, Kpp-Pratama Jakarta Pulogadung, Kpp-Pratama Jakarta Cakung 1, Kpp-Pratama Jakarta Cakung 2. The number of respondents sample are 72. The results show that work motivation significantly influence on performance. The other side, professionalism, job satisfaction and commitment do not influence performance.
ANALISIS HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITYDENGAN KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fahliyfi, Arvey
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i3.2812

Abstract

The purpose of this research is determine the quality of Corporate Social Responsibility disclosure on the Mining Company’s through annual report, and  analyze the relationship between social disclosure and financial performance on Mining Companies that are listed on Indonesia Stock Exchange. The sample in this research consist of 11 companies listed in Indonesia Stock Exchange in 2006, 2007, and 2008 period. Purposively used in this research. This research measures the variable of Corporate Social Responsibility by using a list of 79 items checklist issued by the Global Reporting Initiative (GRI) Guidelines, which is divided into 6 categories, there were Economy, Environtment, Human rights, Employee behavior, Responsibility of the product and Community. The result of this research indicates that Corporate Social Responsibility have positive relation with ROA and ROE company. This condition indicates company that have good finance performance, then disclosure of corporate social responsibilty will be wide, and company that wide disclosure of corporate social responsibility then companys finance performance will be good.
PENGARUH UKURAN PERUSAHAAN,OPERATING LEVERAGE, DAN PERINGKAT OBLIGASI TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadia, Astari
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i3.2813

Abstract

The purpose of this research is to examine the factors that impact income smoothing in Indonesia. The issues investigated in this research were factors such as company size, operating leverage,and the bond ratings. The data are collected from 24 listed companies in Indonesian Stocks Exchange (ISX). Selection process were using (purposive) sampling method. The sampling companies then classified into smoother and non smoother using Eckel’s model. The result shows that there are some companies listed in Indonesian Stocks Exchange that practice income smoothing. Data analysis worked by using Descriptive Statistic,Hosmer and Lemeshow test, Omnibus tests of model coefficients, Nagelkerke’s R Square, and Logistic Regression. Based on statistic test, the result show that the bond ratings influence on income smoothing. As for company size and operating leverage have no influence on income smoothing.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Maulidina, Dara
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i3.2814

Abstract

The objective of this research is to provide emerical evidence about factors that influence on financial distress. The examines factors on this research are financial ratio from statements of income and balance sheet. The sample consist of 52 companies which had net income positive, 77 companies which had net income negative. The statistic method used to test on the research hypotesis is descriptive analysis method. This results show that current ratio, (current asset to current liabilities), return on equity (net income to equity), return on asset (net income to total assets), debt-equity ratio (total debt to total equity), and total assets turn over (sales to total assets) are a significant influence on financial distress.
ANALISIS PENGARUH INDEPENDENSI AUDITOR EKSTERNAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN Afriandi, Rizki
Media Riset Akuntansi, Auditing & Informasi Vol 14, No 3 (2014): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v14i3.2810

Abstract

This research aims to determine whether the independence and firm characteristics affect the quality of firm financial statements. The data used in this research was the firm’s financial statement data of manufacturing firms listed on the Indonesian Stock Exchange during the years 2006-2007 with the sampling method using purposive sampling method. The research method used multiple regression analysis method. The result of this research are as follows: (1) the length of auditor-auditee relationship does not significantly influence the quality of financial reporting. (2) firm size significantly influence the qualityof financial reporting. (3) firm age significantly influence the quality of financial reporting. (4) liquidity does not affect the quality of financial reporting. (5) leverage does not affect the quality of financial reporting. (6) investment growth does not affect the quality of financial reporting.

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