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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 9, No 1 (2009): April" : 5 Documents clear
PERSEPSI ANALIS KREDIT / PEMBIAYAAN TENTANG RESIKO KREDIT PADA BANK KONVENSIONAL DAN BANK SYARIAH (STUDIKASUS PADA BANK CENTRAL ASIA DAN BANK SYARIAH MANDIRI) Harhara, Samiah; Harahap, Sofyan S
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i1.667

Abstract

A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It has been showed that there is a require for Moslem business organization to have a different accounting that build successful for Muslim, not only in this life but also for hereafter. This study attempts to elaborate the perception on credit analysis in Islamic banking and in conventional banking in Jakarta. There are three hypotheses that has been examined. The result shows that there is no significant perception difference among the two on "process of risk management application " and "credit risk identification " but in the 3rd identification test, it was found a significant difference perception on "appearing stagnant credit". Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic Accounting issues rather than those in conventional accounting.Keywords: Credit analysts, conventional bank, Islamic bank, accounting information.Islamic perspective.
PENGARUH ALOKASI PEMBEBANAN PAJAK PENGHASILAN ANTAR PERIODE TERHADAP KOEFISIEN RESPON LABA Kiswara, Endang
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i1.664

Abstract

Abstract Inter period tax allocation is noise factor of earnings content of financial statements. Earnings is important component of taxable income assessment that difference from accounting treatment. This research investigate effect of inter period tax allocation toward earnings response coefficient (ERC). Research conducted for 38 samples companies from any industries that going public at Indonesia Stock Exchange 1997 to 2004. Data is analyze by multiple regression, and t-test. Output of this research stated that ERC before and after tax allocation based on PSAK 46 are the same, at significance value 0,404. This implied that inter period tax allocation is not having impact on ERC, at significance value 0,489. This researchfound that usefulness of accounting for income tax based on PSAK 46 is not difference with the non applicant.Keywords: Earnings Response Coefficient (ERC), inter period tax allocation,deferred tax expense, deferred income tax.
HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMITERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN (STUDIKASUS: JII DAN NON JII) Sunarsih, Uun
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i1.669

Abstract

Today, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accountings role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and Non JII and its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The researchfinds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non JII, the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11,95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JII after having variable reduction test, the result shows that only ln_size and ownership structure which are significant ata = 5%, whereas for the companies listed at Non JII only ownership structure which is significant at a = 5%.Keywords: Social Accounting,  company size,  liquidity,  solvability and ownership structure.
PENGARUH KARAKTERISTTK CORPORATE GOVERNANCE TERHAD AP STRUKTUR MODAL Hamzah, Muhammad Zilal; Suparjan, Andhika
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i1.665

Abstract

Today, global economics condition has given many changes in national economics situation, especially in business competition. It can be seen from the agents of economics activity either domestic or foreign agent who operated their activities in Indonesia. Hence, every company should have their own characteristic in order to develop their business, if compares to anothers. This research aims to know the effect of corporate governance characteristic on capital structure. With using Ordinary Least Square method, this research finds that Board Size, Board Composition, CEO Duality, CEO Tenure, Firm Size, ROA, Risk, and Growth have significant effect toward their Debt Ratio, simultaneously. Meanwhile, partially Board Size and Growth have no significant effect toward Debt Ratio. As the conclusion, the good corporate governance will increase the value of the firm.Keywords: Corporate Governance, Capital Structure, value of the firm.
PENGARUH KRISIS MONETER PADA KINERJA KEUANGAN DAN NILAIPERUSAHAAN Novyarni, Nelli
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 1 (2009): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i1.666

Abstract

This study was aimed analyzing the monetary crisis on financial performance and corporation value effect.This study found that the monetary crisis affect on financial performance and corporation value. The study on 50 manufacturing companies consist of 25 companies variety business and industry and pharmacist notes at Jakarta Stock Exchange from 1992 to 2002 revealed that the monetary crisis cause decrease in financial performance and corporate value. Based on before and after mean financial and Tobin s Q ratio, it found that the monetary crisis cause decrease in financial performance especially in 1998 and corporation value from 1998 to 2002. This study also found that based on each sector, the monetary crisis affect all financial ratio at sector one, especially in 1998 and 2000 and the monetary crisis just affect debt to equity ratio from to 2002 at sector two. Beside that the monetary crisis affect corporation value of all sectors.Keywords:  Monetary crisis; financial ratio;   Tobins  Q;  Financial Performance; Value of the firm.

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