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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 8, No 2 (2008): Agustus" : 5 Documents clear
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA) Suharli, Michell; Harahap, Sofyan S.
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.975

Abstract

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
QUERY BY EXAMPLE: ALTERNATIF AUDIT TOOLS UNTUK MENUNJANG PENUGASAN AUDITOR DALAM PENGUJIAN SUBSTANTIF Yuliana, Oviliani Yenty; Tarigan, Josua
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.976

Abstract

Along with the growth of the information technology (IT), several audit tools are developed to help the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of the audit tools nowadays. However; for small and medium public accountants (KAP) and aUsaha Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. Moreover, based on preliminary survey, many companies have already recorded theirtransactions into a database. It motivates a study to optimize the database features that has been owned by KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, researchers propose the use of Query By Example" (QBE) in Microsoft Access database as the audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, especially in substantive test.Key words : Information Technology (IT), audit tools, Query By Example (QBE)
HUBUNGAN INFORMASI PELAPORAN EARNINGS AKUNTANSI TERHADAP PERGERAKAN RETURNS SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA Haraharap, Rosna K.; Fitria, Arga
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.977

Abstract

The purpose of this research is to know whether the negative earnings stock have lower sensitivity level or lower Earnings Response Coefficient (ERC) to stock return than the positive earnings stock and this research also aim to know whetherthe negative earnings stock will have weaker level strength of correlation (R2) to stock return than the positive earnings stock. The samples are 25 fisted manufactured company at Jakarta Stock Exchange during 2000-2004 which selected using purposive non random sampling. Data analyze method used is linier regression. The result of this research is that the negative earnings stock will have the lower level sensitivity or lower Earnings Response Coefficient (ERC) to stock return, compared to the level sensitivity (ERC) of positive earnings stock This research also finds that the negative earnings stock will have weaker level strength of correlation (R2) to stock return, compared to the level strength of correla­tion (R2) of positive earnings stock.Keywords: Negative earnings, Positive earnings, Stock return, Earnings response coefficient, Return-earnings association
Anomalies In Asian Stock Market ,, Kamaludini
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.978

Abstract

Anomaly phenomena in many stock markets show various results achieved by each researcher. The various results very much depend on time and method used. Most of Asian Stock Market is emerging market. The objective in this research are to know market anomalies, especially those of weekend effect, turn of the month effect, and turn of the yeareffect, in Asian stock markets region. The analysis methods to test for market anomalies are GARCH and AAIOVA. The result in this research is: anomalies that happen on weekend effect and turn of the month effect. Anomalies on the turn of the year effect in this research show no significant result. Anomaly will occur in several condition, in weekend and early of the week, turn of and first the month. Anomaly will happen also in several event, such as; independent and religious day.Key words : Emerging market, GARCH, ANOVA, market anomaly, weekend effect, turn of the month effect, and turn of the year effect.
ANALISA FAKTOR-FAKTOR RASIO KEUANGAN TERHADAP PERAMALAN TARGET TAKEOVER TAHUN 2005 POHAN, HOTMAN T.
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i2.979

Abstract

This research intend to continue last research about takeover and Q ratio that using discriminant analysis.ln this research discriminant analysis connot be applied because it does not fulfill the assumption,therefore the analysis in this research uses logit regression analysis. By using logit regression analysis,writer get model that has been tested its validity and hypothesis of this research can be proved.The hypothesis is that certain ratio can predict the possibility of taking over company target.By cutting 5O% off ,a company can be concluded and classified wether it deserves or not to be taken over. Ebitda to sales on behalf DER and CFO to sales ratio has positive sign in logit regression probability model,it means that EBITDA to sales enhance the probability of taking over On the other hand, ROE and PBV ratio have negative sign in this model,it means that these ratio lessen the probability of taking over.Keywords: takeover, q ratio, logit regression probability model

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