cover
Filter by Year
Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -
Articles
265
Articles
BESARAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sinaga, Evlin Adelina, Rachmawati, Sistya

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (390.837 KB)

Abstract

This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as the sampling method of sample. Use the method multiple linear regressiom analysis to analyze the  status of the audit firm , loyality, audit report lag, industry type, the existence of subsidiary, and type of ownership of the company of agains who audit fees formerly data first tested with classical test. The result showed that the satatus of the audit firm , a subsidiary and type of ownership have a significant positive in the determination of audit fees. While the variabel loyality, audit report lag and industry type does not have significant effect on audit fees.

MANAGERIAL ABILITY, MANAGEMENT COMPENSATION, BANKRUPTCY RISK, TAX AGGRESSIVENESS

Nurfauzi, Ridwan, Firmansyah, Amrie

Media Riset Akuntansi, Auditing & Informasi Vol 18, No 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar |

Abstract

Manager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the compensation received by management can also be a motivation for managers to act aggressively. Furthermore, the high risk of bankruptcy also puts pressure on managers to do cash tax saving  aggresively in order to maintain the companys life.This study is aimed to examine the effect of managerial ability, management compensation and bankruptcy risk on tax aggressiveness. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI)  during the period of 2011 to 2015. Using purposive sampling, this research obtained data from 36 companies. So the total sample in this study amounts to 180 observation data.Managerial ability is measured by Data Envelopment Analysis (DEA) and Tobit regression referring to Park et al (2015). Management compensation is measured by the total compensation received by the director during the fiscal year (Armstrong, Blouin and Larcker, 2012). Then the risk variables of bankruptcy will be measured by Altman’s prediction model of bankruptcy (Altman and Hotchkiss, 1995, 2006). The result shows that managerial ability has a positive significant effect on tax aggressiveness. Meanwhile, management compensation has a significant negative effect on tax aggressiveness. Furthermore, the bankruptcy risk has a significant positive effect on tax aggressiveness

PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Lestari, Eka, Murtanto, Murtanto

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (386.938 KB)

Abstract

The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.

INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA)

Wijaya, Tridasa Novany, Hamidah, Hamidah

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (184.646 KB)

Abstract

To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the milestone of the beginning of the birth of this new paradigm with the stipulation of Circular Letter (Surat Edaran) Number 2/KN/2016 about the Following of the National Working Meeting DJKN 2016. Based on the mandate, The State Property and Auction Office of Surabaya (KPKNL Surabaya) continues to internalize this paradigm shift in order to realize the optimization of revenue through the management of state assets. The purpose of this study is to understand how the institutionalization process of this new paradigm by using new institutionalism theory. The methodology used in this research uses qualitative method with case study approach which is discussed with deep descriptive analysis. The results indicate the existence of institutional isomorphism symptoms that occur in the internalization process of this new paradigm, thus providing an overview of the influence and reaction to the establishment of a new paradigm that encourages organizational change. 

PENGARUH AKRUAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RISIKO LITIGASI

Purwanti, Ari

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (303.794 KB)

Abstract

This study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this study will also see the effect of managerial ownership on the occurrence of litigation risk. Using a sample of consumer goods industries that often experience litigation, testing is done on 37 companies from 2012 until 2016. The results of this study proves that by using multiple regression, developed hypothesis proved that accruals and managerial ownership have a significant positive effect on litigation risk.

TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA

Azizah, Widyaningsih

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (316.305 KB)

Abstract

This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2014. The time of observation was from 1993 to 2013. Research model was using multiple regression method. The result showed there was no trend increasing of accrual earnings management during research period. Practice of accrual earnings management in Indonesia that tends fluctuate shows there is a tradeoff or substitution of earnings management technique from accrual to real earnings management. 

PRAKTEK PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN DI PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI PT BURSA EFEK INDONESIA PADA TAHUN 2016

Delena, Era

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (155.636 KB)

Abstract

This paper is mainly to get the new perspective on those Indonesian go public companies, which listed in Indonesia Stock Exchange, that presently practice the social disclosure on their annual report and at the same time also aims to find out the type of the industries, size of the companies and the ownership of the companies which effect on the practice of social disclosure in those companies that listed in Indonesia Stock Exchange. Social disclosure practice is divided into 6 categories, among others : environment, energy, employee, product/consumer, society and share holders. Industrial type is divided into: sensitive and non-sensitive industrial. Company ownership is divided into two types: domestic ownership and foreign ownership. While the size of the company is measured based on the  total  asset belongs to the company. These researched data is obtained from 45 public listed companies in Indonesia Stock Exchange by using simple random sampling with multiply regression data analysis method.Based on the regression test with Anova Table, it is known that F 7.362 with p-value 0,000 < alpha 0,05 hence Ho is refused, which means the type, size and ownership of the companies altogether will effect the social disclosure on the annual report on those listed companies at Indonesia Stock Exchange in 2016.  

KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING

yanti, Harti Budi, Hasnawati, Hasnawati, Astuti, Christina Dwi, Kuncara, Haryo

Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (478.563 KB)

Abstract

This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.

MOTIVASI BONUS, PAJAK, DAN UTANG DALAM TINDAKAN MANAJEMEN LABA (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015)

Kusumawardani, Novia Fitri, dewi, R. Rosiyana

Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (279.062 KB)

Abstract

The objective of the empirical study is to examine and analyze the influence of Bonus Motivation, Tax Motivation, and Debt Motivation in Earning Management. The variables studied are bonus, tax, debt, firm size, and earning management. The sample of this study is the manufacture company that listed in Indonesia Stock Exchange in 2013 until 2015. The sample used in this study were 165 samples. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), simultant test (F-test) and invidual test(t-test). The results of this study indicate that (1) Bonus Motivation has positive significant influence in earning management. (2) Tax Motivation has positive significant influence in earning management (3) Debt Motivation has positive significant influence in earning management.Keywords: Earning Management, Bonus, Income Tax, Debt to Assets Ratio, Firm Size.

PENGARUH INDEPENDENSI, KUALITAS AUDIT, SPESIALISASI INDUSTRI AUDITOR DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Tussiana, Anisa Ayu, Lastanti, Hexana Sri

Media Riset Akuntansi, Auditing & Informasi Vol 16, No 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (445.64 KB)

Abstract

This study aimed to empirically examine the effect of independency, audit quality, auditor industry specialization and corporate governance on integrity of financial statements. The population of the data is all of the companies which have been listed on the ranks in Corporate Governance Perception Index (CGPI) 2010-2013. This study used purposive sampling method to select sample from the population. Based on this method, sample of 72 firms were obtained from the period 2010-2013. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual modified jones model. The results of this research showed that independency, corporate governance, and auditor industry specialization had no significant influences on the integrity of financial statements while audit quality influences significantly on the integrity of financial statements. Keywords : Integrity of financial statements, independency, audit quality, corporate governance, auditor industry specialization