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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 6, No 1 (2006): April" : 5 Documents clear
VALUE RELEVANCE LABA DAN ARUS KAS DENGAN PENDEKATAN PORTFOLIO-RETURN Puspa, Dwi Fitri
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.894

Abstract

The value relevance literature is related to the usefulness of financial statement asan information in equity valuation. This study is conducted to measure the value relevance of earnings and cash flows by using the portfolio return approach. the study is to examine whether the proportion of all information in security returns that are captured by the accounting-based measures in earnings information are higher than in cash flows information. The sample covers listed companies in Jakarta Stock Exchange in 1991. The number of samples that fulfills the criteria are 79 companies and the sample period was 1996 to 2001. The findings indicate that the value relevance of accounting information in terms of earnings and cash flows is value-relevant. Furthermore the findings show that the value relevance of earnings information is higher than that of cash flows information. The knowledge of the change in earnings (cash flows) earns 45.68% (16.89%) of these returns.Keywords: value relevance; portfolio return; earnings; cash flows
PENGARUH FAKTOR-FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING Nasser, Etty M.; Parulian, Tobia
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.906

Abstract

The objective of this research is to identify the influence of internal factor, such as size, profitability, operating leverage and sectors to the income smoothing practice. And the other objective is to examine the diffrerence between internal factors such as, size, profitability, operating leverage, industrial sectors from companiess income smoothing practice and the other companiess income smoothing practice. This research examine 47 companies listed in Jakarta Stock Exchange and issues ana dited finanacial statement since 2002-2004. The statistical methods used to test the hypothesis are univariate test, such as one-sample mogorov-Smimov test, Mann-Whitney test, Chi- Square Test, and ultivariate test that is Logistic Regression. To calculate the income smoothing used Eckel indexs. The result of the univariate test showed that industrial sectors and profitability between companiess income smoothing practice and the other companiess income smoothing practice has significantly differences. The multivariate test with logistic regression give result that only profitability have significant influence to income smoothing practice.keywords : Income smoothing, size, profitability, operating leverage, and industrial sectors.
PEMAHAMAN MAHASISWA TERHADAP BEBERAPA TERMINOLOGI AKUNTANSI ,, Anggon; Harahap, Sofyan S.; Harahap, Ramlan
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.913

Abstract

The paper studies how far the understanding of students on ten accounting terrminologies e.i.: (1) cost, (2) expense, (3) revenue, (4) income (5) inventory, (6) gain, (7) loss, (8) depreciation, (9) retained earning, and 10) going concern. The study is conducted in a private university on each department: accounting, management and economics on the academic year 2003/2004. The respondents were in the sixth or seventh semester, intake, 2001, 2000, 1999 and before. Samples of 150 are selected by using convenience probability sampling. F test and ANOVA, Turkey test and Bonferroni were used in every level and propose. The tudy shows that the understanding of the student on those terminologies are vary. The percentage of students understand correctly the terminologies are (1) cost, 35%, (2) expense, 13% (3) revenue, 37% (4) i come, 30% (5) inventory, 65% (6) gain, 36% (7) loss, 29% (8) depreciation, 25% (9) retained earning, 49% and (10) going concern, 19%.keywords: accounting education, student understanding, accounting terminology.
PENGARUH PUBLIKASI LAPORAN KEUANGAN TERHADAP VOLUME PERDAGANGAN SAHAM Munfaqiroh, Siti
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.896

Abstract

Objective of this research the influence of publicizing of financial statement to treade volume of is to study share in Jakarta capital market. This research emphasizes on change of trade volume of share of around date of financial statement publicizing. Research type used by explanatory research. Is used data collecting used purposive sampling. Research sample 16 service firms of (banking) in the year 2004. Data analysis use statistical test with regression method. Result trade indicates the influence of publicizing of financial statement to volume of share in capita! market. This result indicate that financial statement influences trade volume of share of around date of financial statement publicizing. The difference of trade volume of around date of publicizing of financial statement indicate that investor uses financial statement as decision making base. This research support research of Hastuti and Sudibyo (1998), Beza and Naim (1998), Husnan et al. (1991), and Mardiyah dan Najib (2005).Keywords: financial statement publicizing, share trade volume, parametric, and BEJ
DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI Utami, Wiwik
Media Riset Akuntansi, Auditing & Informasi Vol 6, No 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v6i1.895

Abstract

The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investors belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings management

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