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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 6 Documents
Search results for , issue " Vol 15, No 2 (2015): September" : 6 Documents clear
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSI AUDIT PADA UNIT ORGANISASI TNI ANGKATAN LAUT Sukesi, Sri
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2005

Abstract

He purpose of this study is to determine the influence of Locus of Control, self-esteem relating to ambition, professional commitment, personal performance of employees to acceptance of dysfunctional audit behavior. The data of this research is officer of examiner who work in Ispektorat Jenderal TNI Navy force as many as 74 people. The research methodology used is descriptive statistic with validity test, reliability test and simple linear regression test. The results of this study indicate that the locus of control and professional commitment have a significant positive influence on the acceptance of dysfunctional audit behavior, while the self-esteem associated with ambition, personal performance and turn over interntion significantly negatively affect the acceptance of dysfunctional audit behavior. In order to control the reception of dysfunctional audit behavior, Irjenal needs to encourage self-esteem enhancement, improved personal performance of pegwai and turn over intention.Key Word : Locus of Control,Self Esteem In Relation to Ambition, Profesional commitment, profesional, self rate employee performance , turn over intension, Disfungsional Auditor Behaviour
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR LULUSAN SARJANA MENJADI AKUNTAN PUBLIK Prabowo, Yohanes
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2066

Abstract

Purpose of this study was to analyze the factors that influence the selection of career as a public accountant. Factors measured in this study with variable professional recognition, labor market considerations, financial rewards, and intrinsic value of work.Data collected through questionnaires to the students of Trisakti University Faculty of Economics, Faculty of Law, and the Faculty of Art and Design. Used as a sample of 100 respondents. This study has two variables: the independent variable and the dependent variable, where the independent variable is professional recognition, labor market considerations, financial rewards, and intrinsic value of work. While the dependent variable is the selection of career as a public accountant.The analysis showed that in partial professionalpecognition and labourmarketconsiderations significant effect on selection of career as a public accountant. While variable financialreward and intrinsic value works partially no significant effect on selection of career as a public accountant. Kata kunci :     Factors career choice as a Public Accountant, public accounting profession
ANALISIS PENGARUH PENGETAHUAN, STRUKTUR MODAL, TERHADAP KINERJA SAHAM SYARIAH DALAM PERSPEKTIF ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATIONDI BURSA EFEK INDONESIA Pohan, Hotman Tohir
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2071

Abstract

This study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. This is a descriptive study to test the hypotheses of causality. The sample size is calculated by using the Slovin formula, and the Partial Least Square is used for data analysis and hypothesis testing. The results of this study indicate that the sharia stock performance is significantly and positively influenced by knowledge mediated by the capital structure. There is no effect of capital structure on the sharia stock performance mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance; there is no effect of the sharia stock performance on the capital structure mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance ; there is a significantly positive effect of knowledge on the sharia stock performance mediated by the capital structure. The unreal reciprocal effect exists only in the influence of capital structure to the sharia stock performance and the influence of the sharia stock performance to the capital structure. Key Word: Knowledge, Circular Causation
FAKTOR YANG MEMPENGARUHI PELAPORAN WHISTLEBLOWINGINTERNAL DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI PERSEPSI KARYAWAN DI PT. KRAKATAU STEEL (PERSERO) TBK Raharjo, Ferri Dwi
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2003

Abstract

This studyaims to examine the influence of ethical climate, organizational commitment, personal cost, seriousness of wrongdoing with moderated education level on whistleblowing intentions. Sampling technique using purposivesampling method to employees of PT. Krakatau Steel (Persero) Tbk. The results of the analysis showed that ethical climate have significant effect on internal whistleblowing intentions where as organizational commitment, personal cost and seriousness of wrongdoing do not have significant effect on internal whistleblowing intentions.Keywords: Internal whistleblowing, ethical climate, organizational commitment, personal cost, seriousness of wrongdoing, education level. 
MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI Sumantri, Farid Addy; ., Purnamawati
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2068

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 companys 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. Keywords: Earning Management, Initial Public Offering, Cummulative Abnormal Return, Return On Asset
PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET Kumara, Nenggalih Paksi
Media Riset Akuntansi, Auditing & Informasi Vol 15, No 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v15i2.2009

Abstract

This study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting. Keywords: internet financial reporting, family control, foreign ownership

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