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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 5 Documents
Search results for , issue " Vol 3, No 3 (2003): Desember" : 5 Documents clear
ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA Agoes, Sukrisno
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1796

Abstract

The need of the user of financial report on the financial information that is free from information risk, can only be fulfilled through auditing of the financial report, by the independent public accountant. In the level of either national or intemational show the other ways around. The national level, the result of peer review on auditors working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high degree ofviolation in the standard of fieldwork. In the International level, is the breakout of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and Merck, which showed the violation of auditors independence.This paper will try to describe how performance of Public Accounting Firms which are member of Capital Markets Accountant Forum in Indonesia. These perfor-mance will be evaluated in Auditing Standards and Quality Conticl Implementation.Keywords: Financial report, auditing standard, quality control, public accounting firms 
PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DENGAN RASIO CAMEL SERTA PENGARUHNYA TERHADAP HARGA SAHAM Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1797

Abstract

The objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capital, RORA as represent of asset quality, NPM as represent of Management, ROA as represent of earnings and LDR as represent of liquidity. This research also identify the influence of CAMEL to stock price.The sample of 26 state owned banks and 22 private banks. Kolmogorov Smimov test is used to test the normality of data distribution. For normally distributed data consist of CAR, NPM and LDR, test are conductable using West as parametric test. Meanwhile, RORA and ROA which non normally distributed, test are conducted using Mann-Whitney, as non parametric test to compare the difference between state owned banks and private banks performance. The multiple reg4ession model is used to determine the relationship between CAMEL and stock price.The empirical result of this research indicates that the CAR, RORA, ROA dan LDR of state-owned banks and the private banks have a similar perfonance. Inspite of this, there is no significant difference in NPM between the state-owned banks and the private banks. The other analysis that CAMEL have simultaneously significant influence to the stock price.Keywords: CAMEL, financial ratio, bank performance, stock prise
ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN ., Murtanto; ., Marini
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1793

Abstract

This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountants professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountants professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountants professional eth-ics, which is men accountants and accounting students had better perception about accountants professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.Keywords: Business ethics, accountants professional ethics, perception, accoun-tants, students, and gender
UBUNGAN KEAHLIAN USE DENGAN PARTISIPASI USER DAN H BUNGAN PARTISIPASI USER DE GAN VARIABEL LAIN Kusumadewi, Indriasari
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1794

Abstract

User participation in information system considered as an essential key to system success. This research suggested that user expertise will effect user participa-tion in information system development and user participation is pot having direct rule to system success but it will be mediated by variables, such as ta uncertainty, system acceptance and user satisfaction.The result supports the similar research conducted by p vious researchers. Data analysis of 184 respondents from various characteristics concludes that user expertise correlates positively in stimulating user particcipation in Oformation system. In addition, user participation in information system have positive correlation with task certainty, system acceptance and user satisfaction.Keywords: user expertise, user participation, task uncertainty, user satisfaction, information system development.
PTIMALISASI PERANAN BPK DALAM PENGAWASAN KEUANGAN NEGARA SECARA TRANSPARAN DAN AKTUAL Triadji, Bambang
Media Riset Akuntansi, Auditing & Informasi Vol 3, No 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v3i3.1795

Abstract

Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.Keywords: Public audit, public finance, public organization, BPK

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