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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 281 Documents
THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG) Manurung, Elizabeth T; Purboyo, Arthur; Kurniawan, Thomas
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i3.984

Abstract

More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning doing the right things right in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea The smaller the production volume, the smaller the cost. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater,  cardinal (long pants), or vestKeywords: business competition, activity based costing, traditional cost system, product profitabilit
PENGARUH BETA SAHAM TERHADAP EXPECTED RETURN DENGAN MODEL CAPITAL ASSET PRICING PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 2 (2007): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i2.766

Abstract

The objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capita! Market Directory and annual reports of the companies from Pusat Referensi Pasar Modal Indonesia in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However, this result contradicts the researchs result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (E/P), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two vari­ables that have a significant influence on the expected return.Keywords: beta market, beta portfolio, risk, expected return, CAPM, size, earning price ratio, book leverage, market leverage, book to market equity
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA) Agustine Sudibyo, Yvonne
Media Riset Akuntansi, Auditing & Informasi Vol 11, No 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v11i2.621

Abstract

The purpose of this research were to analyze individual capability, individualmotivation, leadership factor, organizational climate will influence the publicaccountants’ performances in CPA Firm at DKI Jakarta. Data were collected bydistributing questionnaires to external auditors working at CPA Firm and only127 respondents returned and used in this research. The result of this researchshowed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influencefrom leadership and organizational climate. Future research should consider theexperience of auditor in demographic respondent and used sample CPA from other big cities.Keywords: Human capital, individual capability, individual motivation, leadership, the organizational climate, workgroup effectiveness, auditors’performances.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE Yuvita, Shelni; Darmawati, Deni
Media Riset Akuntansi, Auditing dan Informasi Vol 13, No 1 (2013): April
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to observe the effect of audit quality on earningsmanagement and cost of equity capital. Audit quality is measured by thecomposite measure (variable AQMS), earnings management is measured bythe modified Jones model, the cost of equity capital is measured with a modified Ohlson models with random walk. This study uses manufacturing firms forsamples during 2010-2012 by using purposive sampling and regression analysisfor analyst the data. The results showed that audit quality has a significanteffect on earnings management and cost of equity capital, while for the controlvariables size and leverage, only leverage which has significant effect to cost ofequity capital, and the other has no significant effect on earnings managementand cost of equity capital.Keywords: Audit Quality, earnings management, cost of equity capital,composite measure
PENGARUH STRUKTUR CORPORATE GOVERNANCE, KONTRAK HUTANG, DAN POLITICAL COST TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PERIODE 2006 - 2009 Wirawan, Saldy
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 3 (2010): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i3.1032

Abstract

manajemen AGRO Adalah tindakan manajemen Yang memiliki Bentuk inteiference hearts Proses Penyusunan Laporan Keuangan DENGAN Maksud untuk review meningkatkan Kemakmuran Nilai Pribadi Dan also compcmy. Tesis Adalah. Yang Ditulis untuk review menganalisis Struktur pengaruh tata kelola Perusahaan, perjanjian Utang, Dan BIAYA Politik Terhadap manajemen AGRO PADA Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Metode Pemilihan sampel using Metode purposive sampling DENGAN populasi 193 Perusahaan Dari Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Ada 42 sampel ofmanufacturing Perusahaan DENGAN periode pengamatan selama lima Tahun (2005 6112009). software data diolah DENGAN using SPSS 15.0 for windows. Hasil Penelitian Penyanyi menunjukkan kepemilikan manajerial dan Politik BIAYA hctve berpengaruh terhadap manajemen AGRO, sedangkan variabel berbaring institusional kepemilikan seperti, Utang perjanjian, dan ukuran dewan direksi TIDAK pengaruh ke manajemen AGROKata kunci: Manajemen Laba, lebih pencatatan Discretioncoy, kepemilikan manajerial, kepemilikan institusional, perjanjian Hutang, BIAYA Politik, ske ofthe DIREKSI Papan.
PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Nasser, Etty M.
Media Riset Akuntansi, Auditing & Informasi Vol 8, No 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v8i1.740

Abstract

The objective of this research are to identi6 the direct and indirect influences of corporate gover­nancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings manage­ment. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firms value. The control variable, firms size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firms value. The Last test indicates that earnings management and debt have influence to the firms value, so it can be concluded that earnings management and debt is an intervening variable.Keywords: corporate governance, earnings management, debt, firms value, board of director, manajerial ownership, institutional
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH) Setiawan, Deddy Arief
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.971

Abstract

Taxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expendi­ture Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.Keywords: Taxpayer, Tax Papent Slip, Tax Revenue
PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KEPERCAYAAN DIRT R, H. Kirmizi
Media Riset Akuntansi, Auditing & Informasi Vol 9, No 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v9i2.727

Abstract

The purpose of this study is to examine the effect of emotional intelligence in terms of three dimension (self regulation, motivation, and social skills) on the level of understanding of accounting for the students of Accounting Department, Faculty of Economic of State Islamic University Sultan Syarif Kasim Riau. This study also examines the effect of emotional intelligence on the level of understanding of accounting moderated by variable ofstrong self-confidence. This study is an empirical research which is using purposive technic sampling in drawing sample. The craeteria of sample were the students of Accounting Department who have completed 110 semester credit systems by assuming that the students in sample have been completed almost all of the subject presented in eight semesters. Based on the craeteria, sample have been drawn 350 of accounting students. The results of the study are that there has been significant effect of self regulation on the understanding of accounting; there has been a negative effect of strong self-confidence on relationship between motivation and understanding of accounting; therefore, motivation has significantly affected understanding of accounting; and also, there has been negatifeffect of strong self-confidence on relationship between motivation and understanding of accounting; however, social skills could significantly affect understanding of accounting; and finaly, strong self-confidence significantly affect on relationship between social skill and understanding ofaccounting.Keyword: emotional intelligence, self regualtion, motivation, social skills, strong selfconfidence, and level ofunderstanding ofaccounting.
PENGARUH BUDAYA ORGANISASI TERHADAP INOVASI PRODUK PADA TV BERITA MILIK PEMERINTAH INDONESIA (STUDI KASUS PADA LPP TELEVISI REPUBLIK INDONESIA) Putranto, Ardino Yosland; ,, Wahyuningsih
Media Riset Akuntansi, Auditing & Informasi Vol 12, No 3 (2012): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v12i3.595

Abstract

In the era of open competition and is very tight at this time, product innovation is not an option but a necessity. The changes and dynamics in market and also the environment in general, can not be ignored if you want to continue to survive in the business. Accordingly, this case study attempted to analyze on product innovation, particularly in relation to organizational culture. Case studies conducted at the Institute for Public Broadcasting (LPP) Televisi Republik Indonesia (TVRI) as a government-owned TV station news which is also the oldest TV station in Indonesia. The analysis focused on the influence of organizational culture - which includes the type of adhocracy and hierarchy culture - to product innovation in TVRI. Data were obtained through questionnaires to managers and staff of the news division field. With the method of multiple regression analysis, the results suggest that there are cultural influences of organizational culture that include adhocracy and hierarchyculture to product innovation either jointly or individually. The type of culture that encourages more product innovation happening in the LPP TVRI is adhocracy culture. This indicates that TVRI should immediately make the transition a culture that has been more dominant, the hierarchy culture, toward a more flexible and responsive to environmental changes, which is adhocracy culture. Thus expected to be able to support its role in maximazing the function of public institutions to provide more balanced information on the people of Indonesia.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI ,, Hidayatullah
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i2.1018

Abstract

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies.  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin s Q, CSR, GCG

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