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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 5, No 2 (2005): Agustus" : 5 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH : SURVEI PADA BANK MUAMALAT INDONESIA TBK Andi, Kiagus
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i2.2793

Abstract

The objective of this research is to know financial performance the relationship Bank syariah to deposit sharing holder level of mudharabah by using Bank Muamalat Indonesia as research object. Other objective is as one of the study medium banking of Bank Syariah specially and Syariah economics in general.The test in this research uses deposit sharing holder level of mudharabah as dependent variable and financial ratio those are ROA, ROE, FDR, GWM, BOPO, NIM and CAR as its variable. This ratios is as financial ratio which used consistently by Bureau Research of Infobank in assessing and rating banking of national. Data which is used in this research is annual financial statement of publication of PT Bank Muamalat Indonesia Tbk for year 1999-2003 which made no difference in intropolation data.By using analyzer of SPSS 11.0 for windows model multiple linear regression, equation of new regression get away classic assumption test if ROE variable and of GWM released from equation because the happening of multicolinerity. Result of this test can be concluded that 90.1% variance of variable amount Sharing Holder can be explained by variance from is tyhe fifth of independent variable, while 9.9% other explained by other variable outside that used model. Then, assess of constant © 16.556 with significant level 0.000 indicating that there is free variable which included into model and individually that have influenced of significant in explaining variable of Sharing Holder.F-Test conducted, that has proved that significant level is 0.000 the fifth of independent variable by together have correlation which are positive and significant toward deposit sharing holder level of mudharabah. But F-Test by parsial show only BOPO variable and NIM owning positive correlation and significant toward deposit sharing holder level of mudharabah with R each 0.55 and 0.616, while ROA, FDR variable, and CAR do not significant to deposit sharing holder level of mudharabah with value of significant each 0.950, 0.300, and 0.179.
TINJAUAN TEORITIS TENTANG MIGRASI PENDEKATAN RELASIONAL DATABASE KE PENDEKATAN OBJEK SISTEM INFORMASI AKUNTANSI ,, Weli
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i2.2794

Abstract

The object-oriented approach in system design and development is gaining popularity. Some literature in information system demonstrate that object-oriented approach is viewed as superior to conventional system development such as relational database approach. There were many advantages of object-oriented approach such as easier modeling, more efficient model reuse and more convenient maintenance. In this paper we introduce you to object-oriented design to Accounting Information Systems by migrate the relational approach to object-oriented approach based on entity relationship diagram for revenue cycle.
PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR) Utami, Wiwik
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i2.2795

Abstract

The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.
PRAKTEK SAMPLING AUDITOR DALAM PELAKSANAAN AUDIT Tarigan, Rasin; Satyanugraha, Heru
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i2.2796

Abstract

This study examines audit sampling practices by Indonesian auditors. Data for the study were collected from 105 auditors from public accounting firms in Jakarta. Analysis was done quantitatively to reveal that auditors do sampling in doing audit. Results also show that statistical sampling methods are used more often than non-statistical sampling methods. In using statistical sampling, simple random sampling is the technique used most often, while haphazard sampling is the technique used most often for the non-statistical sampling method. Most auditors received training of sampling while they are at college as well as while working. Auditors normally take precaution to manage bias while using non-statistical method.
PERSEPSI TO EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT : SEBUAH STUDI EMPIRIS ,, Hery
Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v5i2.2792

Abstract

The main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.The method that is used to collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert’s scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis.The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit. Whether from aspects “watchdog”, audit tee performance, preventive, internal consultant, or knowlwdge.

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