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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 17, No 1 (2017): April" : 6 Documents clear
PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM Aryati, Titik; Wibowo, Natasya Nadia
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.2038

Abstract

This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.
ANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II Nugroho, Yogi Prasetyo; Basuki, Basuki; Fanani, Zaenal
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.1975

Abstract

SPAN merupakan sub-program dari program reformasi keuangan publik terbesar dalam sejarah di Indonesia yakni Government Financial Management and Revenue Administration Project (GFMRAP). Proses pencairan dana APBN meruupakan salah satu proses yang dilaksanakan oleh SPAN dengan nama manajemen pembayaran. Penelitian ini bertujuan untuk mengidentifikasi permasalahan terkait proses pencairan dana APBN pada SPAN. Penelitian ini menggunakan metode kualitatif deskriptif yang dilakukan pada wilayah pembayaran KPPN Jakarta II.Hasil analisis data menunjukkan bahwa terdapat berbagai kendala dalam proses pencairan dana APBN pada satuan kerja di wilayah pembayaran KPPN Jakarta II. Hal-hal yang dianalisis adalah pada volume pencairan dana APBN, mutu pencairan dana APBN, dan proses bisnis pencairan dana APBN yang kemudian diturunkan menjadi rumusan kebijakan terhadap kendala dan permasalahan yang dihadapi pada proses pencairan dana pada APBN pada KPPN Jakarta II.
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Hasty, Ayu Dwi; Herawaty, Vinola
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.2023

Abstract

This study aims to examine the effect of ownership structure, leverage, profitability and dividend policy on earnings management. In addition, this study wanted to test audit quality as a moderating variable on the relationship between ownership structure, leverage, profitability and dividend policy on earnings management. Independent variables used in this research are managerial ownership, leverage, profitability, and dividend policy. Dependent variable used in this research is earnings management. While the moderation variable used in this research is audit quality. The sample in this research is a manufacturing company listed on Indonesia Stock Exchange in the period 2013-2015. The total sample used was 99 for three consecutive years, taken through purposive sampling. The method of analysis of this research using multiple linear regression analysis. The results of this study indicate that managerial ownership negatively affect earnings management, leverage and profitability have a positive effect on earnings management, while dividend policy has no positive effect on earnings management for model 1. As for model 2 shows that managerial ownership has a significant negative effect on earnings management, leverage, profitability and dividend policy have a positive effect on earnings management. Audit quality is not able to moderate the relationship between managerial ownership, leverage, profitability, dividend policy on earnings management.Keywords: managerial ownership, leverage, profitability, dividend policy, earnings management, audit quality 
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN MELALUI E-FILLING ( STUDI EMPIRIS PADA KPP PRATAMA TEGAL ) Noerman syah, Asrofi Langgeng
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.1791

Abstract

This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This research subject is an individual taxpayer employees listed on KPP Pratama Tegal. Selected samples were 94 respondents using purposive sampling technique. Data obtained by distributing questionnaires. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test.  Results showed the security and privacy of variables and variables perceived ease significantly influence of taxpayer interest in reporting their annual tax return via e-filling on KPP Pratama Tegal. Meanwhile, variable information technology and variable readiness perception of usefulness does not affect the interest of the taxpayer in the annual tax return reporting via e-filling on  KPP Pratama Tegal.
ANALISIS PENGGUNAAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA POLITEKNIK HARAPAN BERSAMA Farida, Ida; Sunandar, Sunandar; Hetika, Hetika
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.1790

Abstract

The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik Harapan Bersama not have a special method to determine the cost of education. At the Polytechnic Joint expectations are two sources of income, namely Login or registration fees and donations Education Support (SPP) to be paid each month. To determine the calculation of Education and tuition fee by using Activity Based Costing at the Polytechnic of Harapan Bersama. To determine the ratio of Education and tuition fee by using Activity Based Costing before and after. Data analysis method used is descriptive method. Descriptive analysis of the data is the processing of research data in order to make this data meaningful (meaningful). SPP of tariff calculation using Activity Based Costing known SPP tariff rate is Rp. 370 189; From the results of the SPP tariff calculation using the method of Activity Based Costing, when compared with the SPP tariff band is used by schools today are using the traditional method, for example Rp. 350,000; so that the difference in the amount Ro. 20 189 ;. Rate differences that occur due to charging of overhead on each product. Activity Based Costing has been able allocate cost to each activity.
PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhandono, Furqon; Firmansyah, Amrie
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i1.2039

Abstract

This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness.

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