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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 6 Documents
Search results for , issue " Vol 15, No 1 (2015): April" : 6 Documents clear
VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA ,, Triandi; ,, Suratno; Ahmar, Nurmala
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.1650

Abstract

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance.Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-45
PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI Santoso, Dyon; Yanti, Harti Budi
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.1645

Abstract

The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research.Data used in the research consist of primary data collected using a questionaire.  Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.Key words : Dishonesty Behavior, Moral Competence, Academic Fraud 
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI Marnilin, Feni; Mulyadi, J.M.V.; ,, Darmansyah
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.1651

Abstract

This research to know determinant analysis of earnings persistence in the service companys (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services companys annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence.Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.
THE INFLUENCE OF LEVERAGE AND DIVERSIFICATION TO FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIESN IN INDONESIA 2010-2014 ,, Yulianti; Nuryatno, Muhammad
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.1646

Abstract

The purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial report  within  year 2010 to 2014.The population of this research  is general insurance companies in Indonesia which listed as member of The General Insurance assosiation of Indonesia. The number of samples that used in this research are 10 general insurance companies which were selected based on purposive sampling method.This research used pooled regression models and hypothesis testing for each independent variable on dependent.The Result of this research shows that leverage and diversification significantly affect positively to general insurance company’s financial performance in Indonesia.Keywords : leverage, diversification, financial performance, insurance companies, and ROE. 
FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA ., Ardy; Kristanto, Ari Budi
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.2086

Abstract

Tax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.Keywords: leverage, liquidity, independent commissioners, audit committee, family ownership, tax aggressiveness
PENGARUH PENERAPAN E-FILINGN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA TASIKMALAYA Marliana, Rina; Suherman, Maman; Almunawwaroh, Medina
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i1.1649

Abstract

Dirjen Pajak memberikan kemudahan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayarkannya karena Wajib Pajak tidak perlu datang secara langsung ke Kantor Pelayanan Pajak untuk memenuhi kewajiban perpajakannya dalam hal penyampaian SPT, bagi aparat Pajak teknologi electronic ini mampu memudahkan mereka dalam pengelolaan database. Penerapan e-filling sebagai suatu langkah yang diharapkan mampu memberikan layanan prima terhadap masyarakat sehingga dapat meningkatkan kepuasan wajib pajak sekaligus dengan penerapan e-filing diharapkan dapat meningkatkan kepatuhan wajib pajak.  Penelitian ini bertujuan untuk mengetahui penerapan kebijakan e-Filing dan pengaruhnya terhadap kepatuhan wajib pajak dalam penyampaian surat pemberitahuan (SPT) tahunan di KPP Pratama Kota Tasikmalaya. Penelitian ini menggunakan jenis penelitian yang bersifat deskriptif, dengan mencoba menemukan bagaimana penerapan e-Filing sebagai aplikasi baru dalam penyampaian SPT serta seberapa besar pengaruhnya terhadap kepatuhan wajib pajak dalam  penyampaian SPT tahunan. Data yang digunakan pada penelitian ini adalah data sekunder.Kata Kunci : e-Filing, SPT, Kepatuhan Wajib Pajak

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