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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 6 Documents
Search results for , issue " Vol 17, No 2 (2017): September" : 6 Documents clear
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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2063

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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2541

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. 
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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2046

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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2074

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.
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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2527

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 | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2079

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. 

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