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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 16, No 1 (2016): April" : 6 Documents clear
PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA Eveline, Franta
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.2004

Abstract

This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using Proportionate Stratified Random Sampling techniques. Using the Likert measurement scale and Inferensial Parametris data analysis. The hypothesis is tested comparatively. The result showed that The  Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.
PERAN MEDIASI KINERJA KEUANGAN TERHADAP HUBUNGAN ANTARA ASET TIDAK BERWUJUD TERHADAP KINERJA PASAR Widhiastuti, Susanti
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.1992

Abstract

The purpose of this study was to analyze the effect of intangible resources against stocks return mediated by the financial performance. The research was conducted on Trade sector companies listed on the Indonesia Stock Exchange in the observation period 2012-2015. The number of samples taken by using purposive sampling method. Multiple regression analysis and path analysis was used to analyze the hypothesis in this study. This research has not been able to prove that there is a mediation role in financial performance in the relationship between the intangible resources and stock returns. This is due to the external factors that affect stock returns. However partially, both of intellectual capital and goodwill proven their effect on stock returns. The results also showed that intangible resources such as goodwill and enterprise risk management capabilities have a positive effect on the companys financial performance. Otherwise intellectual capital have not been able to show its influence on the financial performance.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MELALUI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MEDIASI Widiastri, Hindira
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.1986

Abstract

Penelitian ini bertujuan untuk menguji apakah partisipasi penyusunan anggaran berpengaruh terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi pada kantor pertanahan kabupaten/kota di seluruh Jawa Timur. Populasi dalam penelitian ini adalah para eselon IV di 39 Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur dimana terdapat 6 pejabat eselon IV pada masing-masing Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur. Sampel dalam penelitian sebanyak 113 responden yang diperoleh dengan cara menggunakan purposive sampling yaitu pengambilan sampel yang terbatas pada jenis orang tertentu dimana orang tersebut dapat memberikan informasi yang diinginkan karena mereka memiliki atau memenuhi kriteria yang ditentukan oleh peneliti. Sumber data dalam penelitian ini menggunakan data primer yaitu berupa kuesioner dan data sekunder berupa laporan mengenai realisasi kinerja. Penelitian ini menggunakan path analysis untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja, partisipasi penyusunan anggaran berpengaruh positif terhadap sistem akuntansi manajemen, sistem akuntansi manajemen berpengaruh positif terhadap kinerja dan partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi.
MOTIVASI BONUS, PAJAK, DAN UTANG DALAM TINDAKAN MANAJEMEN LABA (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) Kusumawardani, Novia Fitri; dewi, R. Rosiyana
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.2072

Abstract

The objective of the empirical study is to examine and analyze the influence of Bonus Motivation, Tax Motivation, and Debt Motivation in Earning Management. The variables studied are bonus, tax, debt, firm size, and earning management. The sample of this study is the manufacture company that listed in Indonesia Stock Exchange in 2013 until 2015. The sample used in this study were 165 samples. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), simultant test (F-test) and invidual test(t-test). The results of this study indicate that (1) Bonus Motivation has positive significant influence in earning management. (2) Tax Motivation has positive significant influence in earning management (3) Debt Motivation has positive significant influence in earning management.Keywords: Earning Management, Bonus, Income Tax, Debt to Assets Ratio, Firm Size.
PENGARUH INDEPENDENSI, KUALITAS AUDIT, SPESIALISASI INDUSTRI AUDITOR DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN Tussiana, Anisa Ayu; Lastanti, Hexana Sri
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.2076

Abstract

This study aimed to empirically examine the effect of independency, audit quality, auditor industry specialization and corporate governance on integrity of financial statements. The population of the data is all of the companies which have been listed on the ranks in Corporate Governance Perception Index (CGPI) 2010-2013. This study used purposive sampling method to select sample from the population. Based on this method, sample of 72 firms were obtained from the period 2010-2013. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual modified jones model. The results of this research showed that independency, corporate governance, and auditor industry specialization had no significant influences on the integrity of financial statements while audit quality influences significantly on the integrity of financial statements. Keywords : Integrity of financial statements, independency, audit quality, corporate governance, auditor industry specialization
PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) DALAM MENDETEKSI FRAUD DENGAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) SEBAGAI VARIABEL MODERASI atmaja, Didi
Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v16i1.2078

Abstract

The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud 

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