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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 4, No 2 (2004): Agustus" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI Suryaputri, Rossje V.; Wardhany, Kerna la
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i2.1862

Abstract

The main objective ofthis study is to obtain evidence whether manager choices to depreciation methods, is related and affected by firms size, leverage ratio, and account-ing ROA. It is assumed that manager in the small company with high leverage ratio, and decreasing trend of accounting ROA preferred to select depreciation method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the repotted earning by using double declining balance or accebrated depreciation method.This study was conducted byselecting of 129 publiclisted manufacturing compa-nies. The firms size was detennined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating pinfit to average of total assets. The study concludes that there was a positive correlation between leverage ratio and the choice of depreciation method. On the contrary, there was no correlation between the firms size and accounting ROA with the choice of depreciation method. There was an effect of leverage ratio to the selection of depreciation method. On the other hand, there was no effect between the firms size and accounting ROA to the selection of depreciation methodKeywords: Depreciation method, firm size, leverage, ROA
KONTROVERSI PENGENAAN PAJAK PENGHASILAN ATAS TRANSAKSI VALUTA ASING Alam, Solihin Makmur
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i2.1863

Abstract

Article 4 section (1) Income Tax Law No. 17 / 2000 introduces what does the mean of Tax Objects. According to this article, Tax Objects shall be income, namely every kind of addition to economic capacity received or eamed by Taxpayers, derived both from Indonesia and outside Indonesia, which may be used for consumption or addition to property of the Taxpayers concerned, in whatever name or form.Income is the amount that a person can consume during a period of time and be as well-off at the end of the time as it was at the beginning. In other words, income is the amount that a person can be consumed without encroaching upon the capital.Moreover, income tax objects are very kind of addition to economic capacity, on the other hand, foreign exchane purchase transaction is an equity conversion in one form to another form which has the same value with it beginning equity. Thus, in this transaction , there is no addition to economic capacity received or earned by taxpayers. Thats why, income tax deemed to foreign exchange purchase trasaction is not appropriate, because it will break the essence of source of law of income tax itself, that is income tax law No. 17/2000Keywords: Fiscal Stabilisation, tax object, Income, income tax deemed to foreign exchange purchase transaction.
PENGARUH FREE CASH FLOW TERHADAP UTANG Nurwahyudi, Heru; Mardiyah, Aida Ainul
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i2.1857

Abstract

The objective of this research is to analysis and giving the empirical evidence about the free cas flow and the effect of it for debt policy of public companies in Indonesia. This research was using 66 samples of manufacturing companies in the year 2000 and 90 sample of manufacturing in the year 2001. This sample was elected based on purposive sampling, the hypothesis test is the simple tinier regres-sion.The result of this research showed that hypothesis were suppo4ted, there are influence of free cash flow to the debt policy. In the agency relationship there is differences interest between the principal and the manager also created agency problems that finally also create agency cost. In the shareholders (agents) point of view, this can be minimize by the third party (debtho!der) whose come by the debt policy. Increasing financing with debt will reduce the conflict between the sharehold-ers and the management.Keywords: Free cash flow, debt
PERSEPSI AKUNTAN, PUBLIK PRIA DAN WANITA TERHADAP ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK WANITA Augustine S., Yvonne
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i2.1860

Abstract

The history of women role in accounting reflected a long struggle to over-come the barriers of rigid social structures, discrimination, misconception and con-flicts between the demands of motherhood and career The accounting profession today acknowledges the issues on women in the workplace and remove remaining barriers to their mobility.This study gathers empirical evidence on the perception of professional pub-lic accountant on a number of important issues related to women in public accoun-tant. This study discusses the different perception between the gender groups of respondents toward women accountants issues.The respondents were 73 of male public accountants and 87 female public accountants. This data was analyzed using validation of Spearman correlation, Cronbach Alpha fortesting reliability, normal Kolmogorof Smimov, and Mann Whitney U-test hypothesis.The results show that there was no significant difference between the per-ception ofmale and female public accountant toward theirtreatment. However there were different perceptions in regard to opportunity, acceptance, commitment, and special accommodations.Keywords: Perception issues, gender, female public accountant
APAKAH METODE FIFO DAN RATA-RATA MEMANG BERBEDA : Bukti Empiris dari Bursa Efek Jakarta Abdullah, Syukriy; Djalil, Muslim A.
Media Riset Akuntansi, Auditing & Informasi Vol 4, No 2 (2004): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v4i2.1861

Abstract

The objective of this research is to examine and give the empirical evidence of differences between FIFO (first-in, first-out) and average by inventory variability, firm size, leverage, current ratio, and gross profit margin at manufacture companies that listed at BEJ. By using 65 companies sample (12 FIFO companys and 53 averages companys) which choose by purposively. This research found that no differences between both method. This make advance question, why the company choose FIFO or average method, while both of method are no differences.Keywords: Supply method, supply, variability, company size, leverage, current ratio, gross profd margin.

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