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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 3, Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440 Telp: 021-5663232(ext.8334)
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Media Riset Akuntansi Auditing & Informasi
Published by Universitas Trisakti
ISSN : 14118831     EISSN : 24429708     DOI : 10.25105/mraai
Core Subject : Economy,
Economics, Econometrics & Finance
Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication frequency to twice a year (April and September) The aim of Media Riset Akuntansi Auditing & Informasi to disseminate research result in accounting, auditing and information. This journal did not give limitation on research method, both of quantitative and qualitative can be accepted. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 11 No. 1 (2011): April" : 5 Documents clear
PENGARUH DIVIDEND YIELD, PRICE EARNINGS RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Hermi ,; Repal Sianipar
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1312.414 KB) | DOI: 10.25105/mraai.v11i1.1025

Abstract

This research is performed to examine the influence of variables Dividend Yield (D1), Price Earnings Ratio (PER) and the Debt to Equity Ratio (DER) to Stock Return, with the Investment Opportunity Set as moderating variables, in manufacturing companies listing on the Indonesia Stock Exchange period 2005 -2009.The population of this research is 134 companies the period 2005-2009. Sampling technique used was purposive sampling with the following criteria: (1) companies listed on the Indonesia Stock Exchange during the 2005-2009 period, (2) the company paying the dividends consistently for 5 consecutive years from 2005-2009. Data obtained from the publication of corporate financial statements included in the sampling criteria. Obtained the sample by 10 firms so that the number of observations in this study as many as 50. Analytical techniques used is moderated reggresion analysis.The results of this study indicate that partially, variabel of Price Earnings Ratio has a significant effect on the Stock Return with Investment Opportunity Set as moderating variable, while variables of Dividend Yield and Debt to Equity Ratio had no significant effect on stock return with Investment Opportunity Set as moderating variables. The Variables of Dividend Yield, Price Earnings Ratio and Debt to Equity Ratio simultaneously had no significant influence on stock Return with Investment Opportunity Set as moderating variable.
KEBIJAKAN PEMERIKSAAN DIREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT Deddy Arif Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2001.128 KB) | DOI: 10.25105/mraai.v11i1.1026

Abstract

Taxation assessment system which was been used Indonesian, is self assessment system. Taxpayers do to calculate and pay income tax, and to submit a Periodic Tax Return and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return correctly, completely, and clearly. That obligation was been tested by tax audit.Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives for enforcement of provisions of the tax laws. Director General of Taxes has the authority to conduct an audit to test complience of the Taxpayer and for other purposes in respect to the implementation of the tax laws.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN Nur Hasanah
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2080.253 KB) | DOI: 10.25105/mraai.v11i1.1029

Abstract

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model.The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fundfinancial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension FundVariable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non-Sharia Pension Fund.Keywords: Good corporate governance, good pension fund governance, Pension Fund financial reports, sharia pension fund, earnings management.
PENGARUH SIKLUS BISNIS, KAPASITAS HUTANG, PROFITABILITAS DAN NILAI PASAR TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Winston Pontoh
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.068 KB) | DOI: 10.25105/mraai.v11i1.1030

Abstract

Invesments for stocks has a high risk compared with the other investments. Ability of company to make earnings is very demanded by investors in their investments to get dividend and maximized capital gain.The ability of company can be view by some aspects, there are, business cycle by Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER).The objectives ofresearch are to analyze effect ofDegree of Operating Leverage (DOL), Debt to Equity Ratio (DER), Interest Coverage Ratio (ICR), Return on Equity (ROE), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) to market stock price. The research use data of audited financial statements of manufacturing company from Indonesia Stock Exchange (Bursa Efek Indonesia) in period 2007 till 2009.The results show that as partial, DOL, ROED, PER, EPS, and DER significantly effect to market stock price, than ICR. Simultaneously, DOL, ROED, ICR, PER, EPS and DER significantly effect to market stock price.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ( Studi Pada Perusahaan-Perusahaan Sektor Jasa di BEI) Aam Aminah; Sekar Mayangsari
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 1 (2011): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1363.4 KB) | DOI: 10.25105/mraai.v11i1.2346

Abstract

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunications, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI). The result of the study by using ridge regression show that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didn't have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactured business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period (2) Adding additional variables that can influence the ERC (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesian' condition.

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