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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 4, No 3 (2004): Desember" : 5 Documents clear
ENUJU REPOSISI PERAN INTERNAL AUDIT DALAM ERA GLOBALISASI ,, Hery
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i3.1810

Abstract

In the global era, it iis very important for a company to develop continuously a contemporary mnagement accounting technic that could hel achieve companys success factors (such as pmfitability customer satisfaction, etc). Some factors that generate changes in contemporary business environment are market growth and international trading.Much changes in the business environment for the past few year, had make the role of internal consultant will be needed in helping management to face and to win the global competitive. It is time for intemal auditor as a management consultant to expad their role, in manner to give strategic information and prime service for management. This role doesnt restrict on internal chekig only. Internal auditor have to perform fully their role and dute as an internal consultant. Internal consultant is highest expression in the role of internal auditor.Kata Kunci : Inte4nal audit, the global era, re-position of the role.
STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN Suherli, Michell; S. Harahap, Sofyan
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i3.1806

Abstract

This research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholders wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, companys growth, stock price, number of stockholders, and family leadership in Board of Director. This re-search examine financial statement of 85 companies are listed at Jakarta Stock Exchange for period ended December 31, 1998 until December 31, 2001.This result concluded that liquidity and firm size significant influence to divi-dend distribution amount policy, while the other factors: capital structure, companys growth, stock price, number, of stockholder, and family leadership in Board of Direc-tor do not.Keywords: Dividend, Cash, Firm Size, Capital Structure, Growth, Stock Price, Investment
HUBUNGAN LABA BERSIH DAN ARUS KAS OPERASI TERHADAP DIVIDEN KAS PADA PERUSAHAAN PERDAGANGAN BESAR BARANG PRODUKSI DI BEJ PADA PERIODE 1999-2002 ,, Hermi
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i3.1807

Abstract

Funds are important resources for an enterprise. Selling stocks is one way to collect funds from investors. Investors buy stocks and may get dividends. A company needs funds to operate the activities. According to this, company often has problems about how to obtain funds, how.to use them, and how to give it back with a proper rate of return. For investors, dividend distribution is important thing as well as companys growth. Investors need to know the result of the net income and the dividend proportion that distributed to them because they have invested their funds to the company. According to management functions, the purpose of dividend distribution is to maximize stockholders wealth.The objective of this research is to determine the relationship between net income and operating cash flows with cash dividends. This research uses data of wholesale durable goods company listed in BEJ for period 1999 — 2002. Net income and operating cash flows are independence variables, cash dividends is dependence variables. This research uses descriptive statistics analysis, Pearsons Correlation.The result is a positive significant relationship between net income and oper-ating cash flows with cash dividends. Significant relationship means that the value of cash dividends is influenced significantly by the value of net income and operating cash flows. Positive relationship happens when the value of independent variables which are net income and operating cash flows increase, in that result the increase of the value of dependent variable that is cash dividends and vice versa.From the result, the writer gives some suggestions. In distributing cash divi-dends, the company has to concern for amount of the net income. If there is insufficient cash, the company may distribute the other form of dividends, such as stock dividends.Keywords: Net Income, Operating Cash Flow, Cash Dividend
ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia Prihatmoko, Harry; ,, Wibowo; ., Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i3.1808

Abstract

The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckels model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,
RERANGKA PENGATURAN TEKNOLOGI INFORMASI UNTUK ORGANISASI DI INDONESIA Surendro, Kridanto
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i3.1809

Abstract

Integration ofinfonnation system in organization’s business is a critical thing in titr‘s inionnatrbn economy are. Hence, informatron system will no longerbe seen as an enabler to achieve organizations strategy, moreover, as an integral part of the strategy itself. To be able to gain competitive advantage, infonnation technology needs to be aligned with the organisation ‘s goal. Questions arise for organisation that implement information technology are how far the implementation of information technology has achieved the business goal? What is performance of informationtechnology processess in organisation? And what is the condition of information technology processess?This paper will explain about the development of information technology framework for organization in lndonesia. COBIT is used as a reference when develop this homework. The framework is developed through the observation over real implementation of infonnation technology in public hospital and university. Finally we found that the most important information technology processess are 20 processess.Keywords: framework, Information Technology Govemance. process. business

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